Tax Type
Individual Income Tax
Description
Failure to File a Tax Return, Assessment prima facie correct
Topic
Collection of Tax
Persons Subject to Tax
Returns and Payments
Date Issued
09-30-1999
September 30, 1999
Re: Sec. 58.1-1821 Application: Individual Income Tax
Dear***
This will reply to your letter concerning the 1993 and 1994 Virginia individual income tax assessments against ***** (the ``Taxpayer'). I apologize for the delay in responding.
FACTS
In 1993 and 1994, the Taxpayer was a student at a university located in Virginia. The Taxpayer did not file Virginia individual income tax returns for those years. The department determined that the Taxpayer was a resident of Virginia for 1993 and 1994 taxable years and assessed the Taxpayer for individual income tax for those years. The Taxpayer applied for a correction of the 1993 and 1994 assessments.
The Taxpayer stated in his letter that he was a resident of another state for the 1993 taxable year and part of the 1994 taxable year. The letter also stated that the Taxpayer held a driver's license from the other state and was not allowed to vote in Virginia in 1994. In 1994, the Taxpayer states that he began working full time in Virginia and claims that to have filed a Virginia part-year resident return for the 1994 taxable year. However, the department does not have any record of receiving such a return from the Taxpayer. The Taxpayer maintains that he was not a resident of Virginia in 1993 and only a part-year resident in 1994.
DETERMINATION
The department has, on a number of occasions, requested information from the Taxpayer to document the assertions in his letter. The Taxpayer has not provided any of the requested information.
Code of Virginia Sec. 58.1-205 states that in any proceeding relating to the interpretation of the tax laws of the Commonwealth of Virginia, an ``assessment of a tax by the Department shall be deemed prima facie correct.' As such, the burden of proof is on the Taxpayer. In as much as the Taxpayer has not provided the requested information, the assessments of tax for the 1993 and 1994 taxable years are correct.
As such, your request for a correction of the tax assessments cannot be accepted. However, if the requested documentation can be provided within the next 30 days, the department will reconsider your request. You may also pay the assessments in full within the next 30 days without accruing any additional interest. If you have not responded within the time indicated, collection action will resume and interest will accrue on all outstanding assessments. A schedule of all outstanding assessments is attached.
Payment can be remitted to ***** Office of Tax Policy, Virginia Department of Taxation, P.O. Box 1880, Richmond, Virginia 23218. If you have any questions, please call ***** at *****
Sincerely,
Danny M. Payne
Tax Commissioner
Re: Sec. 58.1-1821 Application: Individual Income Tax
Dear***
This will reply to your letter concerning the 1993 and 1994 Virginia individual income tax assessments against ***** (the ``Taxpayer'). I apologize for the delay in responding.
FACTS
In 1993 and 1994, the Taxpayer was a student at a university located in Virginia. The Taxpayer did not file Virginia individual income tax returns for those years. The department determined that the Taxpayer was a resident of Virginia for 1993 and 1994 taxable years and assessed the Taxpayer for individual income tax for those years. The Taxpayer applied for a correction of the 1993 and 1994 assessments.
The Taxpayer stated in his letter that he was a resident of another state for the 1993 taxable year and part of the 1994 taxable year. The letter also stated that the Taxpayer held a driver's license from the other state and was not allowed to vote in Virginia in 1994. In 1994, the Taxpayer states that he began working full time in Virginia and claims that to have filed a Virginia part-year resident return for the 1994 taxable year. However, the department does not have any record of receiving such a return from the Taxpayer. The Taxpayer maintains that he was not a resident of Virginia in 1993 and only a part-year resident in 1994.
DETERMINATION
The department has, on a number of occasions, requested information from the Taxpayer to document the assertions in his letter. The Taxpayer has not provided any of the requested information.
Code of Virginia Sec. 58.1-205 states that in any proceeding relating to the interpretation of the tax laws of the Commonwealth of Virginia, an ``assessment of a tax by the Department shall be deemed prima facie correct.' As such, the burden of proof is on the Taxpayer. In as much as the Taxpayer has not provided the requested information, the assessments of tax for the 1993 and 1994 taxable years are correct.
As such, your request for a correction of the tax assessments cannot be accepted. However, if the requested documentation can be provided within the next 30 days, the department will reconsider your request. You may also pay the assessments in full within the next 30 days without accruing any additional interest. If you have not responded within the time indicated, collection action will resume and interest will accrue on all outstanding assessments. A schedule of all outstanding assessments is attached.
Payment can be remitted to ***** Office of Tax Policy, Virginia Department of Taxation, P.O. Box 1880, Richmond, Virginia 23218. If you have any questions, please call ***** at *****
Sincerely,
Danny M. Payne
Tax Commissioner
Rulings of the Tax Commissioner