Tax Type
Individual Income Tax
Description
Change or correction of FAGI by IRS; Conformity to federal
Topic
Collection of Tax
Date Issued
04-13-1999
April 13, 1999
Re: § 58.1-1821 Application: Individual Income Tax
Dear***
This will respond to your letter in which you seek correction of assessments of individual income tax made by the department for the taxable years ending December 31, 1992, 1993 and 1994. Because there is no prescribed form for filing an application for relief pursuant to Code of Virginia § 58.1-1821, the department will treat your undated letter received November 25, 1998, as sufficient notice of your appeal.
The assessments you received were for Virginia individual income tax for 1992, 1993 and 1994, and were the results of information provided by the Internal Revenue Service (IRS). Upon notification by the IRS, the department sent letters of inquiry to you about the IRS determinations. The department's records indicate that you did not respond to these inquiries. Assessments were then generated and sent to you. While you protest the assessments, you do not specifically enumerate your reasons for such.
For all years involved, the assessments were issued because the IRS provided the department with information on the returns in question, and the department determined that no Virginia returns had been filed for the periods. Virginia law provides that the starting point for state income tax is federal adjusted gross income with certain modifications. Subsequently, the department computed your tax liability based on the information provided by the IRS. The information was provided to the department under the State/Federal Information Exchange Agreement.
You have furnished notice of intent to protest the assessments but have not provided an actual protest citing your disagreement with the findings. If the department does not receive a detailed protest within the next 30 days, we will consider the matter closed, and the assessments will be due and payable.
If you have any questions regarding this determination or can furnish any information that might change this determination, please contact *************** of the Office of Tax Policy at *****.
Sincerely,
Danny M. Payne
Tax Commissioner
OTP/18471P
Rulings of the Tax Commissioner