Reconsideration - Requirements
February 12, 2025
Re: § 58.1-1821 Application: Individual Income Tax
Dear *****:
This will respond to your letter submitted on behalf of your client, ***** (the “Taxpayer”), in which you seek a reconsideration of the Department’s determination, issued as Public Document (P.D.) 24-23 (3/12/2024).
FACTS
In P.D. 24-23, the Department concluded that collection actions for the assessments issued for the taxable years ended December 31, 2009 through 2013 could continue because the Department had initiated collections actions on all of the assessments prior to the expiration of the statute of limitations. The Taxpayer requests reconsideration of that determination, contending that she has not received proof that such collection actions occurred.
DETERMINATION
Title 23 of the Virginia Administrative Code (VAC) 10-20-165 F provides that a taxpayer who disagrees with the Department’s final determination issued pursuant to Virginia Code § 58.1-1822 may request a reconsideration of the determination. In order to grant a request for reconsideration, the request must be received by the Department no later than 45 days after the date of the determination letter, and a taxpayer must meet one of four specific criteria set forth in that section:
1. The facts upon which the original determination is based are misstated by the Tax Commissioner or are inaccurate, and the determination would have a different result based on a correction of the Tax Commissioner’s misstatement of the facts presented or a clarification of the original facts presented in the taxpayer’s administrative appeal;
2. The law upon which the original determination is based has been changed by legislation, court decision, or other authority effective for the tax period(s) at issue;
3. The policy upon which the original determination is based is misapplied, and the determination would have a different result based on the application of the proper policy; or
4. The taxpayer has discovered additional evidence or documentation that was not available to the taxpayer at the time the original administrative appeal was filed with the Department, and the additional evidence or documentation could produce a result different from the original determination.
In this case, none of the reconsideration criteria has been satisfied. The Taxpayer is merely seeking confirmation as to whether collection actions timely occurred within the statutory limitation period provided under Virginia Code § 58.1-1802.1. As proof of the Department’s actions, both a list and copies of all the collection documents are enclosed.
The Department’s records indicate that the assessments for the 2009 and 2011 taxable years have been paid in full. An updated bill for the other assessments will be issued shortly. The Taxpayer is advised to make payment arrangements as soon as possible or collections actions will resume.
The Code of Virginia sections and regulation cited are available online at law.lis.virginia.gov. The public document cited is available at 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 and Legal Affairs, Tax Adjudication and Resolution Division, at ***** or *****@tax.virginia.gov.
Sincerely,
James J. Alex
Tax Commissioner
Commonwealth of Virginia
AR/4905.B