Tax Type
Individual Income Tax
Description
Tax erroneously refunded plus interest
Topic
Returns and Payments
Taxpayers' Remedies
Date Issued
10-22-1982
October 22, 1982
Re: 58-1821 Application/Individual Income Tax
1978 Taxable Year
Dear **************
This will reply to your letter of July 2, 1982 in which you apply for correction of interest assessed against you as the result of an erroneous individual income tax refund for taxable year 1978.
FACTS
********* filed a 1978 Virginia resident individual income tax return reporting federal adjusted gross income of $ ********. The return as filed, indicated that a refund of $ ***** was due the taxpayer. Federal adjusted gross income was incorrectly read and entered on the department's computer system as $***** Consequently, a refund check in the amount of $ ******was issued to and accepted by the taxpayer. Upon subsequent discovery of their error in 1982, the department issued an assessment for the amount of tax erroneously refunded plus interest. Taxpayer contests the assessment of interest on the department's overpayment.
DETERMINATION
In light of the foregoing facts, the taxpayer's application for correction is accepted and the interest on the tax will be abated.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner