Tax Type
Individual Income Tax
Description
Notice of assessment; Adjustments to return
Topic
Collection of Delinquent Tax
Penalties and Interest
Date Issued
07-29-1985
July 29, 1985
Re: Virginia Code Section 58.1-1821 Application
Individual Income Tax
Dear ****
This is in reply to your letter of May 16, 1985, in which you submit an application, on behalf of your client, for correction of the assessment of individual income tax for taxable year 1976.
FACTS
***** (hereinafter "Taxpayer") timely filed his Virginia Nonresident Income Tax Return for taxable year 1976 claiming a state of residence tax credit of $****. The department subsequently examined this return and determined that this credit was incorrectly claimed. On March 19, 1979 the department mailed Taxpayer a letter (copy enclosed) explaining the above adjustment, as well as explaining an adjustment to Taxpayer's 1975 Virginia Nonresident Income Tax Return. An assessment for additional tax and interest for taxable year 1976 was issued on April 11, 1979. Both the letter dated March 19, 1979 and the Notice of Assessment dated April 11, 1979 were mailed to the address listed on the face of the return.
You contend that Taxpayer had no knowledge of the assessment until December, 1984. You now petition, on behalf of your client, for relief from the interest portion of the assessment.
DETERMINATION
Virginia Code Section 58.1-1820 requires that an assessment be, "....mailed to the taxpayer at his last known address." At the time that the assessment was issued, the last known address was the address on the face of the return. This was the address to which the department mailed the Notice of Assessment.
It is unfortunate that your client failed to receive the Notice of Assessment mailed to him; however, the department has fulfilled the statutory requirement of mailing the Notice of Assessment to his last known address. Therefore, absent any allegation and substantiation of your clients inability to pay, there is no authority by which relief of interest can be granted.
Sincerely,
W. H. Forst
Tax Commissioner
Re: Virginia Code Section 58.1-1821 Application
Individual Income Tax
Dear ****
This is in reply to your letter of May 16, 1985, in which you submit an application, on behalf of your client, for correction of the assessment of individual income tax for taxable year 1976.
FACTS
***** (hereinafter "Taxpayer") timely filed his Virginia Nonresident Income Tax Return for taxable year 1976 claiming a state of residence tax credit of $****. The department subsequently examined this return and determined that this credit was incorrectly claimed. On March 19, 1979 the department mailed Taxpayer a letter (copy enclosed) explaining the above adjustment, as well as explaining an adjustment to Taxpayer's 1975 Virginia Nonresident Income Tax Return. An assessment for additional tax and interest for taxable year 1976 was issued on April 11, 1979. Both the letter dated March 19, 1979 and the Notice of Assessment dated April 11, 1979 were mailed to the address listed on the face of the return.
You contend that Taxpayer had no knowledge of the assessment until December, 1984. You now petition, on behalf of your client, for relief from the interest portion of the assessment.
DETERMINATION
Virginia Code Section 58.1-1820 requires that an assessment be, "....mailed to the taxpayer at his last known address." At the time that the assessment was issued, the last known address was the address on the face of the return. This was the address to which the department mailed the Notice of Assessment.
It is unfortunate that your client failed to receive the Notice of Assessment mailed to him; however, the department has fulfilled the statutory requirement of mailing the Notice of Assessment to his last known address. Therefore, absent any allegation and substantiation of your clients inability to pay, there is no authority by which relief of interest can be granted.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner