Tax Type
Individual Income Tax
Description
Jeopardy assessment
Topic
Payment and Refund
Taxpayers' Remedies
Date Issued
12-02-1982
December 2, 1982
Re: § 58-1118 Application/1981 Individual Income Tax
Dear ***************
This is in response to your application on behalf of your client, ******** for correction of a jeopardy assessment of 1981 individual income taxes against your client in the amount of
FACTS
On March 31, 1981, the Department of Taxation issued a jeopardy assessment of $ **** in income taxes due for the taxable year 1981 against *****. Upon learning of his arrest on charges of possession of marijuana with intent to distribute, a tax warrant was issued on April 3, 1981, to the Sheriff of ******* County to levy upon the $ *****cash that was confiscated by the Virginia State Police from ****** household. ********** pleaded guilty to the charges above.
In support of your request that the money be refunded, you have filed with the department ******** sworn affidavits concerning his net worth, income and expenses from 1979 through 1981, as well as documentation of the amounts received from his mother's estate in 1980. As we have required of your client, he has now filed with the department his 1979 and 1981 Virginia income tax returns, along with the Form W-2 wage and tax statements.
DETERMINATION
In view of the foregoing facts, we will grant the relief applied for and return the $****** to ***********.
Sincerely,
W. H. Forst
State Tax Commissioner
Rulings of the Tax Commissioner