Document Number
13-174
Tax Type
Individual Income Tax
Description
Amended return filed beyond the statute of limitations.
Topic
Court Case
Date Issued
09-27-2013



VIRGINIA:
IN THE CIRCUIT COURT OF ISLE OF WIGHT COUNTY

MICHAEL E. AND RHONDA S. PAYNE )
                    • )
          Plaintiffs, )
                    • )
v. ) Case No. CL12000301-00
                    • )
VIRGINIA DEPARTMENT )
OF TAXATION, )
COMMONWEALTH OF VIRGINIA )
                    • )
and )
                    • )
CRAIG M. BURNS )
Tax Commissioner )
                    • )
          Defendants. )

ORDER

THIS CAUSE came before the Court September 27, 2013 on the Plaintiff's Amended Complaint, and the matter having been fully presented and argued to the Court and submitted for its decision, and the Court being fully advised; and
IT APPEARING that after hearing the arguments of both parties, the Court finds that the Defendants properly denied Plaintiffs' amended tax return for tax year 2004, the subject of this Complaint, as this amended return was filed beyond the statute of limitations. The Plaintiffs are therefore not entitled to relief requested in the Complaint.
ADJUDGED, ORDERED, and DECREED that judgment is entered in favor of the Defendants in this matter, the Virginia Department of Taxation and Craig M. Burns as Tax Commissioner.

It is further ADJUDGED, ORDERED, and DECREED this case be DISMISSED with prejudice.
The Clerk is requested to send certified copies of this order to counsel of record.
ENTERED this 27th day of September 2013

___________________
Circuit Court Judge


I ask for this:

COMMONWEALTH OF VIRGINIA


________________________________
Elizabeth Bushnell Myers (VSB #80739)
Assistant Attorney General
Office of the Attorney General of Virginia
900 East Main Street
Richmond, Virginia 23219
(804) 786-9516 (telephone)
(804) 692-1647 (facsimile)
ebmyers@oag.state.va.us
Counsel for the Defendant, Virginia Department of Taxation



Seen and objected to: The Court notes the plaintiffs’ objections and exceptions to this Order and dispenses with their endorsement of this Order. Rule 1:13.
Michael E. and Rhonda S. Payne
18141 Private Stock Lane
Smithfield, Virginia 23430
Petitioners Pro Se



Rulings of the Tax Commissioner

Last Updated 08/25/2014 16:46