Tax Type
Individual Income Tax
Description
Arrested nonresident; Jeopardy assessment abated
Topic
Taxpayers' Remedies
Date Issued
04-04-1988
April 4, 1988
Re: §58.1-1821 Application; Individual Income Tax
§58.1-313 Immediate Assessment
Dear********************
This is in response to your letter of September 20, 1984, in which you supplemented the application for correction of a jeopardy assessment of individual income tax on behalf of your client.
After a review of the facts available to us, we have concluded that the taxpayer was not a resident of Virginia at the time of his arrest. The taxpayer is known to have completed one sale in Virginia (for which he was arrested) and thus clearly had gross income and deductions from Virginia sources within the meaning of Virginia Code §58.1-302. However, it also appears that he has a deduction arising from the sale in the same amount because the proceeds were paid in marked money belonging to the police. Thus it appears that the taxpayer's Virginia taxable income for the period up until his arrest was zero.
Accordingly the assessment will be abated.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner