November 30, 2023
Re: § 58.1-1824 Application: Individual Income Tax
Dear *****:
This will reply to your letter in which you claim a refund of individual income tax issued to ***** (the “Taxpayer”) for the taxable year ended December 31, 2023.
FACTS
The Taxpayer, a Virginia resident, seeks a refund of all Virginia income tax that he paid for the taxable years ended December 31, 2021, and 2022, on the basis that Virginia unlawfully discriminates against federal Civil Service Retirement System (CSRS) retirees.
DETERMINATION
This matter has been addressed by two Virginia circuit courts, and in neither case was unlawful discrimination found. See Karl Edward Beisel v. The Virginia Department of Taxation and Craig Burns, Circuit Court of the City of Chesapeake, Case No. CL 15-2 (2015), the order for which was reported as Public Document (P.D.) 16-7 (2/23/2016). The Taxpayer subsequently appealed that case to the Supreme Court of Virginia. The Court, however, refused the petition for appeal, ruling that there was no reversible error in the circuit court’s judgment. See SCV record #151221 (11/19/2015). Subsequently, the Taxpayer filed another suit involving later taxable years. That case was dismissed on the Commonwealth’s motion to strike the evidence at trial. See Karl Edward Beisel v. The Virginia Department of Taxation, Circuit Court of the City of Richmond, Case No. CL 20-4185 (2021).
Because this issue has been addressed by the Virginia court system, the Taxpayer’s refund claim will not be granted. Further, because this issue has been addressed by Virginia’s courts, the Commonwealth will vigorously defend any further attempts by the Taxpayer to litigate this matter in court.
If you have any questions regarding this response, you may contact ***** in the Department’s Office of Tax Policy, Appeals and Rulings, at (804) *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/4670.M