Tax Type
Individual Income Tax
Description
Jeopardy assessment
Topic
Collection of Delinquent Tax
Returns/Payments/Records
Date Issued
10-13-1982
October 13, 1982
Re: 58-1118 Application/1980 Individual Income Tax
Dear **************
This is a final determination of your application of February 12, 1981, on behalf of ****** for correction of a jeopardy assessment for $ ***** issued on January 13, 1981.
FACTS
On January 13, 1981, the department was advised by the ******* City Police that they had arrested your client, **********on charges of conducting a gambling operation and had seized $ ***** had not filed Virginia income tax returns for 1978 or 1979. Therefore, a jeopardy assessment for $ ***** was assessed against *****. By tax warrant issued against the cash held by the police, the department has collected $ ********.
DETERMINATION
We wrote you on April 10, 1981, that your client should be advised to file the returns for 1978, 1979 and 1980, so that the § 58-1118 application for correction could be acted upon. To our knowledge, no such returns have been filed. Therefore, the balance of the assessment, plus interest accrued since the assessment date, remains due and payable.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner