Tax Type
Individual Income Tax
Description
Abate the full amount of the jeopardy assessment, penalties and interest
Topic
Taxpayers' Remedies
Date Issued
10-05-1982
October 5, 1982
Re: 58-1118 Application/Jeopardy Assessment:
1982 Income Tax
Dear ****************
This responds to the § 58-1118 application on behalf of your client,****** for correction of a jeopardy assessment issued March 1, 1982, in the amount $
FACTS
The Department of Taxation issued a jeopardy assessment of $ ******** in income taxes due for the taxable year 1982 against ********* upon learning of his arrest in ********** Virginia, on charges of Conspiracy to Distribute Control Drugs. A tax warrant was issued on March 26, 1982, to the Sheriff of to levy upon the $ ********* cash in ***** possession that was confiscated by the Virginia State Police.
You have forwarded to us a copy, dated August 30, 1982, of the Circuit Court of ********** acquittal of *************** of the Amended Indictment of Possession with Intent to Distribute Cocaine.
As you have stated in your correspondence with the Department, ********* is a resident of North Carolina and has never had any Virginia income.
DETERMINATION
In view of the foregoing facts, we will abate the full amount of the jeopardy assessment, penalties and interest and notify the Virginia State Police to release the $ ******* in cash in their custody.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner