Tax Type
Individual Income Tax
Description
Notice of assessment; Payment not sent with return
Topic
Collection of Delinquent Tax
Penalties and Interest
Date Issued
07-29-1985
July 29, 1985
RE: Virginia Code Section 58.1-1821 Application
Dear ****
This is in reply to your letter of March 11, 1985, in which you submit an application for correction of the assessment of individual income tax for taxable year 198O.
FACTS
Your 1980 Virginia individual income tax return was timely filed showing a tax due of $*****. Since no payment was included, a Notice of Assessment was issued on May 27, 1981. This Notice of Assessment was mailed to the address shown on the return. You later filed an amended return that showed a revised tax due of $*****. The department revised the assessment and issued a Corrected Notice of Assessment on October 21, 1981, that reflected the revised tax due. This too was mailed to the address listed on the face of the return.
You contend that you had no knowledge of the assessment until January, 1985. You now petition for relief from the interest portion of the assessment.
DETERMINATION
Virginia Code Section 58.1-1820 requires that an assessment be, "...mailed to the taxpayer at his last known address." At the time that the assessment was issued, the last known address was the address on the face of the return. This was the address to which the department mailed the Notice of Assessment.
It is unfortunate that you failed to receive the Notice of Assessment mailed to you; however, the department has fulfilled the statutory requirement of mailing the Notice of Assessment to your last known address. Therefore, absent any allegation and substantiation of your inability to pay, there is no authority by which relief of interest can be granted.
In the course of reviewing this assessment, the department has discovered a mathematical error in the computation of the amount of interest due. After correcting the mathematical error, the correct amount of interest due, calculated through June 1, 1985, is $***. You will receive a Corrected Notice of Assessment in the near future that reflects this recalculation.
Sincerely,
W. H. Forst
Tax Commissioner
RE: Virginia Code Section 58.1-1821 Application
-
- Individual Income Tax
Dear ****
This is in reply to your letter of March 11, 1985, in which you submit an application for correction of the assessment of individual income tax for taxable year 198O.
FACTS
Your 1980 Virginia individual income tax return was timely filed showing a tax due of $*****. Since no payment was included, a Notice of Assessment was issued on May 27, 1981. This Notice of Assessment was mailed to the address shown on the return. You later filed an amended return that showed a revised tax due of $*****. The department revised the assessment and issued a Corrected Notice of Assessment on October 21, 1981, that reflected the revised tax due. This too was mailed to the address listed on the face of the return.
You contend that you had no knowledge of the assessment until January, 1985. You now petition for relief from the interest portion of the assessment.
DETERMINATION
Virginia Code Section 58.1-1820 requires that an assessment be, "...mailed to the taxpayer at his last known address." At the time that the assessment was issued, the last known address was the address on the face of the return. This was the address to which the department mailed the Notice of Assessment.
It is unfortunate that you failed to receive the Notice of Assessment mailed to you; however, the department has fulfilled the statutory requirement of mailing the Notice of Assessment to your last known address. Therefore, absent any allegation and substantiation of your inability to pay, there is no authority by which relief of interest can be granted.
In the course of reviewing this assessment, the department has discovered a mathematical error in the computation of the amount of interest due. After correcting the mathematical error, the correct amount of interest due, calculated through June 1, 1985, is $***. You will receive a Corrected Notice of Assessment in the near future that reflects this recalculation.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner