Tax Type
Retail Sales and Use Tax
Description
Converted assessment contested
Topic
Collection of Delinquent Tax
Taxpayers' Remedies
Date Issued
06-07-1994
June 7, 1994
Re: § 58.1-1821 Application: Sales and Use Tax
Dear ****
This will reply to your attorney's letter in which he protested, on your behalf, the conversion of several tax assessments related to ***** to your account. In conversation with your attorney, a member of my staff learned that your attorney no longer represents you. Therefore, this letter is being sent directly to you.
After reviewing the facts and circumstances involved in your case, the evidence indicates that you were not involved in the operations of the entity from which the original assessments arose. The conversion of the outstanding assessments against you was improper.
Accordingly, there is basis for granting your request to remove your name from the assessments and to terminate all related collection actions against you individually.
Sincerely,
Danny M. Payne
Tax Commissioner
Rulings of the Tax Commissioner