Tax Type
Individual Income Tax
Description
Jeopardy assessment
Topic
Returns/Payments/Records
Taxpayers' Remedies
Date Issued
10-05-1982
October 5, 1982
Re: 58-1118 Application/Jeopardy Assessment:
1975-1981 Individual Income Taxes
Dear
This is in response to your letter of May 26, 1982.
You contend in your letter that there was no factual determination made as to the amounts in question. In response, we would point to our determination letter of March 30, 1982, in which we stated the basis of the assessments. The department acted upon the basis of the information available from the indictments and from estimating unreported wages for 1980. The taxpayer has in his possession the facts relating to the amounts of money and the witnesses, if any, who can substantiate his claims.
The Department of Taxation's assessment is presumptively correct, and the burden is upon the taxpayer to prove such assessment erroneous and to establish his true tax liability, if any. Thus far, we have no record of the taxpayer's supplying the department with any such information. Furthermore, the taxpayer has not filed Virginia income tax returns for 1980 or 1981.
Based on the information currently before me, I am unable to comply with ********* demand that the jeopardy assessment be set aside. Since no bond, as set forth in my determination letter to you, has been furnished to guarantee payment, nor do you mention that bond is forthcoming, appropriate collection proceedings must be ordered.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner