Tax Type
Individual Income Tax
Description
Refund denied; Statute of Limitations
Topic
Statute of Limitations
Date Issued
10-29-1992
October 29, 1992
Re: §58.1-1821 Application: Individual Income Tax
Dear*****************
This will reply to your letter of September 26, 1991 in which you request relief from the statute of limitations for the taxable year 1986.
FACTS
During the years 1986-1989 you were employed by the State Department and stationed at the U.S. Embassy in Moscow. Taxes were withheld from your pay and remitted to Virginia for taxable year 1986. Upon your return to the United States you filed a nonresident return for taxable year 1986 and claimed a refund on March 24, 1991.
DETERMINATION
Va. Code §58.1-1823 allows a taxpayer three years from the last day prescribed by law for the timely filing of a return to file an amended return. Since your tax return for taxable year 1986 was originally due on May 1, 1987, the statute of limitations for taxable year 1986 has already expired at the time you filed the amended return. I do not have the authority to accept the amended return you filed since you failed to file it during the three year period allowed by law. Your request is, therefore, denied.
Sincerely,
W. H. Forst
Tax Commissioner
OTP/5606O
Rulings of the Tax Commissioner