Tax Type
Individual Income Tax
Description
Jeopardy assessment; Gambling income
Topic
Collection of Delinquent Tax
Date Issued
04-04-1988
April 4, 1988
Re: §58.1-1821 Application; Individual Income Tax
§58.1-313 Jeopardy Assessment
Dear**************************
On April 12, 1984, we wrote to you in response to an application for correction filed by your attorney, (copy enclosed). We requested that you file a return for 1983 reporting all of your income from salary, wages, and gambling. To date we have not received a return for 1983.
Although it appears that ***********was not retained for tax matters, we have reviewed the circumstances of the jeopardy assessment of income tax. There is conclusive evidence that you had unreported income from gambling during 1983. Based on the best information available to the department at the time the amount of tax was estimated and assessed. Since you have not filed a return or supplied any other information with respect to your tax liability for 1983 we have no alternative but to affirm the assessment.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner