Tax Type
Individual Income Tax
Description
Failure to attach W-2; Correction of Assessments
Topic
Collection of Tax
Date Issued
09-12-1995
September 12, 1995
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****************:
This will reply to your letter of March 20, 1995, in which you submit an application for correction of assessments for individual income tax issued to your client ************* , (the "Taxpayer").
FACTS
The Taxpayer was issued three assessments by the department. The assessment for 1990 was a statutory assessment generated from federal data as a Virginia nonfiler. The 1992 taxable year had two assessments issued. The first assessment was generated when the Taxpayer filed his return and failed to pay the balance of tax due on filing. The second assessment was generated when the Taxpayer claimed withholding taxes and did not attach a proper Form W-2 with the return. You assert that the Taxpayer was not a resident of Virginia in 1990 and therefore does not owe Virginia a tax return. Further, you contend that all taxes owed Virginia have been paid and nothing else is required of the Taxpayer.
DETERMINATION
According to the Domicile Questionnaire completed by the Taxpayer, it appears that the Taxpayer was not a resident of Virginia until 1992. Accordingly, the assessment for the taxable year ended December 31, 1990, will be abated.
As to the two assessments for 1992, the first assessment for failure to pay the balance of tax due at the time of filing has been satisfied. However, the second assessment for not attaching a proper W-2 is still outstanding. If the Taxpayer will furnish a proper W-2 showing the employer's name, federal identification number, and the amount of Virginia income taxes withheld, etc., within the next 30 days, the balance of this assessment will be abated.
Please forward the proper W-2 to***************c/o Office of Tax Policy, Virginia Department of Taxation, P.O. Box 1880, Richmond, Virginia 23282-1880.
Sincerely,
Danny M. Payne
Tax Commissioner
Danny M. Payne
Tax Commissioner
OTP/9506P
Rulings of the Tax Commissioner