Tax Type
Retail Sales and Use Tax
Description
Administrative remedies; Proof required to show duplication in audit.
Topic
Taxpayers' Remedies
Date Issued
12-30-1997
December 30, 1997
Re: § 58.1-1821 Application: Retail Sales and Use Tax
Dear***************
In your letter of October 3, 1997, you seek correction of the sales and use tax assessment issued to ***********(the Taxpayer) as a result of an audit for the period July 1993 through June 1996.
Although you maintain that the audit assessment is substantially incorrect, due to duplications, it is my understanding that all duplicates were removed before the assessment was finalized. However, if you can prove that there are duplicates in the final audit assessment, please furnish such proof to the department's district audit staff so that the audit can be properly revised.
Please provide the requested information to the department's ***** District Office by February 13. 1997. If this information is not received by that date, it will be assumed that the Taxpayer concedes to the assessment as issued. If you have any questions about the documentation requirements, please contact**** , Audit Supervisor of the department's **** District Office, at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
Rulings of the Tax Commissioner