Tax Type
Individual Income Tax
Description
Jeopardy assessment
Topic
Returns/Payments/Records
Date Issued
09-28-1982
September 28, 1982
Re: 58-1118 Application/1980 Individual Income Tax
Dear **********************
This is a final determination concerning the § 58-1118 application of your client, ******* for correction of a jeopardy assessment for 1980 Individual Income taxes.
FACTS
On October 25, 1980, the department received information that your client ***** had been arrested on charges of conducting and promoting a gambling operation and that $ ***** had been in his possession at the time of the arrest and thereupon was seized by the ***** City Police. Based on this information, and upon authority given under Virginia Code § 58-151.0105, the department issued a jeopardy assessment on October 29, 1980, for $
DETERMINATION
We advised you by letter of July 20, 1981, that ****** had not at that time filed a 1980 return and that we would await receipt of the return before making a final determination of liability. To this date, a return of individual income tax for 1980 has not been filed with the department. Since $ ********** has been collected from the police, the balance of the $ ***** plus interest from the assessment date, is due and payable.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner