Tax Type
Individual Income Tax
Description
Non-filer, Part Year Resident
Topic
Residency
Taxpayers' Remedies
Date Issued
07-15-1982
July 15, 1982
Re: § 58-1118 Application/Individual Income Tax
Dear***********:
This letter is in response to your communication of July 15, 1981 in which you appeal on behalf of **************** for correction of an assessment against them of Virginia individual income tax for the calendar year 1975.
FACTS
On December 28, 1978, the Department made a statutory assessment against your clients for nonfiling of their 1975 State individual income tax return. This assessment was based on all of the 1975 income of these taxpayers. The information on which the assessment was based care to light when the Department received notification from the Internal Revenue Service that your clients' 1975 federal return had been adjusted.
In your application for correction you state that the taxpayers in question were Virginia residents for only part of 1975, September 1st through December 31st. Prior to this time, your letter informs us that the taxpayers were residents of New York.
In May of 1982, the department received your clients' Virginia part-year return for taxable year 1975 together with a check for $ ******* the amount of tax shown to be due on the return.
DETERMINATION
The Department has reviewed the part-year return which you filed on behalf of your clients and finds it to be correct based upon the facts you have submitted. Accordingly, your application for correction is hereby granted. Your clients' check, no. 1348 in the amount of $************ has been deposited by the Department; the statutory assessment of December 28, 1978 in the amount of********** will be abated in full.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner