Tax Type
Individual Income Tax
Description
Residency
Topic
Taxpayers
Date Issued
08-02-1999
August 2, 1999
Re: Sec. 58.1-1821 Application: Individual Income Tax
Dear****
This will respond to your letter in which you protest an assessment of individual income tax to your clients, ***** (the ``Taxpayers').
FACTS
The Taxpayers are nonresidents of Virginia who received income from Virginia sources for the 1995 taxable year. The Taxpayers did not file Form 763, Virginia Nonresident Income Tax Return, and were assessed tax, penalty and interest under audit. You protest the assessment on the basis that the Taxpayers' income from Virginia sources reflected an overall loss for the year in question.
DETERMINATION
Pursuant to Code of Virginia Sec. 58.1-431, nonresidents of Virginia with Virginia taxable income are required to file a Virginia return unless they meet one of the exceptions set forth in Code of Virginia Sec. 58.1-321. Because no Form 763 was filed, the department had to use the best available information in order to determine the Taxpayers' Virginia source income. Based on federal data, the department made an assessment of tax, penalty and interest against the Taxpayers.
The information subsequently provided by the Taxpayers indicates there is no tax due Virginia for the 1995 taxable year. Accordingly, the assessment in question has been abated in full. If you have any questions relating to this determination, please contact ***** of the Office of Tax Policy at*******
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/21711P
Re: Sec. 58.1-1821 Application: Individual Income Tax
Dear****
This will respond to your letter in which you protest an assessment of individual income tax to your clients, ***** (the ``Taxpayers').
FACTS
The Taxpayers are nonresidents of Virginia who received income from Virginia sources for the 1995 taxable year. The Taxpayers did not file Form 763, Virginia Nonresident Income Tax Return, and were assessed tax, penalty and interest under audit. You protest the assessment on the basis that the Taxpayers' income from Virginia sources reflected an overall loss for the year in question.
DETERMINATION
Pursuant to Code of Virginia Sec. 58.1-431, nonresidents of Virginia with Virginia taxable income are required to file a Virginia return unless they meet one of the exceptions set forth in Code of Virginia Sec. 58.1-321. Because no Form 763 was filed, the department had to use the best available information in order to determine the Taxpayers' Virginia source income. Based on federal data, the department made an assessment of tax, penalty and interest against the Taxpayers.
The information subsequently provided by the Taxpayers indicates there is no tax due Virginia for the 1995 taxable year. Accordingly, the assessment in question has been abated in full. If you have any questions relating to this determination, please contact ***** of the Office of Tax Policy at*******
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/21711P
Rulings of the Tax Commissioner