Tax Type
Individual Income Tax
Description
Refund statute of limitations
Topic
Statute of Limitations
Date Issued
05-03-1985
May 3, 1985
RE: Virginia Code Section 58.1-1821 Application/
Individual Income Tax
Dear ****
This is in reply to your letter of December 18, 1984, in which you petition for the reversal of the department's decision to deny your refund for taxable year 1980.
FACTS
You and your wife filed an individual income tax return for taxable year 1980 on July 29, 1982, showing a refund of $****. There were no Wage and Tax Statements (Form W-2) attached to the return. After you failed to respond to the department's request for substantiation of the amount of tax withheld, the amount claimed was disallowed and an assessment was issued.
In June, 1983, the department seized an amount equal to the outstanding balance of the assessment from the overpayment indicated on your 1981 return. Because the seizure of part of the 1981 overpayment paid the 1980 assessment in full, there was no further contact by the department concerning the 1980 return.
On December 13, 1984, you contacted the department and questioned the disposition of the refund claimed on your 1980 return. At that time, you provided copies of the 1980 W-2 Forms which substantiated the amount of Virginia income withheld claimed on your 1980 return. The portion of your 1981 overpayment that had been applied to the 1980 assessment was refunded to you. However, you were told at that time that the statute of limitations for receiving a 1980 refund had expired.
You now petition for the department to reverse its initial decision to deny the 1980 refund and seek a refund for taxable year 1980.
DETERMINATION
Based on the information that you have provided and on the records of the department, we find that your claim for a refund and your protest of the assessment for taxable year 1980 were filed within the applicable statutory periods. Therefore, the department will issue the refund for taxable year 1980.
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 December 18, 1984, in which you petition for the reversal of the department's decision to deny your refund for taxable year 1980.
FACTS
You and your wife filed an individual income tax return for taxable year 1980 on July 29, 1982, showing a refund of $****. There were no Wage and Tax Statements (Form W-2) attached to the return. After you failed to respond to the department's request for substantiation of the amount of tax withheld, the amount claimed was disallowed and an assessment was issued.
In June, 1983, the department seized an amount equal to the outstanding balance of the assessment from the overpayment indicated on your 1981 return. Because the seizure of part of the 1981 overpayment paid the 1980 assessment in full, there was no further contact by the department concerning the 1980 return.
On December 13, 1984, you contacted the department and questioned the disposition of the refund claimed on your 1980 return. At that time, you provided copies of the 1980 W-2 Forms which substantiated the amount of Virginia income withheld claimed on your 1980 return. The portion of your 1981 overpayment that had been applied to the 1980 assessment was refunded to you. However, you were told at that time that the statute of limitations for receiving a 1980 refund had expired.
You now petition for the department to reverse its initial decision to deny the 1980 refund and seek a refund for taxable year 1980.
DETERMINATION
Based on the information that you have provided and on the records of the department, we find that your claim for a refund and your protest of the assessment for taxable year 1980 were filed within the applicable statutory periods. Therefore, the department will issue the refund for taxable year 1980.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner