Tax Type
Individual Income Tax
Description
Assessment waived; Not domiciliary or action resident
Topic
Residency
Taxpayers' Remedies
Date Issued
02-09-1987
February 9, 1987
Re: Virginia Code §58.1-1821 Application
Individual Income Tax
Dear******************
This is in reply to your letter of May 12, 1986 in which you make application for correction of the individual income tax assessment issued to you and your wife for taxable year 1981.
Based upon the information that you have presented, the department finds that you were neither a domiciliary nor an actual resident of Virginia for the taxable years in question. Therefore, the department will waive the instant assessment for taxable year 1981. To the extent that such action is not barred by the three year statute of limitations imposed under Virginia Code §58.1-1823, the department will refund any amounts that you paid as the result of the erroneous returns that you filed.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner