Tax Type
Individual Income Tax
Description
Filing of Protective Claim
Topic
Returns/Payments/Records
Date Issued
06-13-1996
June 13, 1996
Re: Protective Claim: Individual Income Tax
Dear***************
This will reply to your letter of July 16, 1993, in which you filed a protective claim concerning your 1989 Virginia individual income tax return.
You filed a 1989 Virginia return and were issued a refund. In June 1992, the department, adjusted your out-of-state tax credit claimed on the 1989 return and issued an assessment, which you have paid. You filed a protective claim for your 1989 Virginia return and requested that you be allowed to file an amended return after the New York Department of Taxation and Finance completed its audit of your 1989 New York individual income tax return.
The audit of your 1989 New York tax return was completed on August 1, 1995, and resulted in an additional tax due. You filed an amended 1989 Virginia return on October 16, 1995, recomputed the out-of-state tax credit, and claimed a refund.
Since the protective claim was properly filed within the required time period and you incurred an additional 1989 New York tax liability as a result of the audit, I find basis for accepting the amended 1989 Virginia return as filed. A refund of tax and applicable interest will be issued within the next several days. If further information is needed, please contact ********* at**************
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/7182N
Rulings of the Tax Commissioner