March 13, 2024
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****:
This will respond to your letter in which you seek correction of the individual income assessments issued to ***** (the “Taxpayer”) for the taxable years ended December 31, 2007, 2008, and 2017.
FACTS
The Taxpayer had outstanding assessments for failing to file Virginia income tax returns for the 2007, 2008, and 2017 taxable years. After Department liens collected a portion of the assessments, the Taxpayer filed an application for correction, contending he has not lived in Virginia since sometime in 2007. Based on the information provided, the Department abated the assessment for the 2017 taxable year and refunded the amounts collected. This determination, therefore, will be limited to the assessments issued for the 2007 and 2008 taxable years.
DETERMINATION
Virginia Code § 58.1-1821 states that “[a]ny person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner.” Title 23 of the Virginia Administrative Code (VAC) 10-20-165 B 1 provides that “[t]he Department strictly enforces the 90-day limitations period for filing a timely administrative appeal. A taxpayer must file a complete appeal within 90 calendar days after the date of assessment.”
In this instance, the assessments for the 2007 and 2008 taxable years were issued in June 2010 and June 2011, respectively. The Taxpayer filed this application in 2023, well after the 90-day limitations period. Further, the time to file a protective claim for refund under Virginia Code § 58.1-1824 expired three years after the assessments were issued. Accordingly, this application for correction is time-barred. A review of the Department’s records indicates that the assessments have been paid in full. Accordingly, no further action is required.
The Code of Virginia section and regulation cited are available online at www.tax.virginia.gov in the Laws, Rules, & Decisions section of the Department’s website. If you have any questions regarding this determination, you may contact ***** in the Office of Tax Policy, Appeals and Rulings, at (804) *****.
Sincerely,
Craig M. Burns
Tax Commissioner
AR/4665.X