Tax Type
Individual Income Tax
Description
Statute of limitations; Refund of tax overpayment
Topic
Payment and Refund
Statute of Limitations
Date Issued
02-27-1987
February 27, 1987
Re: Ruling Request / Statute of Limitations
Individual Income Tax
Dear ****************
This is in reply to your letter of May 21, 1986 concerning the 1981 Virginia individual income tax return of your clients, **************. I apologize for the delay in responding to your letter and I hope that the delay has not caused you or your clients any inconvenience.
You request that the department accept the 1981 Virginia individual income tax return that they filed outside of the applicable statutory period and allow credit for the overpayment shown on that return. This request is based upon the fact that your clients assert that they originally timely filed their 1981 return.
Virginia Code §58.1-499 provides:
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- No refund under this section, however, shall be made for any overpayment of less than one dollar except on special written application of the taxpayer, nor shall any refund of any amount under this section be made, whether on discovery by the Department or on written application of the taxpayer, if such discovery is not made or such written application is not received within three years from the last day prescribed by law for the timely filing of the return, or within sixty days from the final determination of any change or correction in the liability of the taxpayer for any federal tax upon which the state tax is based, whichever is later.
The department has made a thorough search of its records and can find no indication that a timely filed 1981 return was received under your clients' names or social security numbers. Absent proof that a return was timely filed, the department has no statutory authority to accept the instant return.
Accordingly, I must deny your request for application of the overpayment shown on such return.
Sincerely.
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner