Tax Type
Individual Income Tax
Description
Protective claim for refund
Topic
Payment and Refund
Date Issued
11-07-1989
November 7, 1989
Re: Protective Claim for Refund: Individual Income Tax
Dear********************
This will reply to your letter of March 20, 1989, in which you submit a protective claim for refund pending the resolution of litigation that you plan to bring against the federal government.
I do not feel it appropriate to hold this as a protective claim for refund under Va. Code §58.1-1824 until such time as a lawsuit is actually brought against the federal government. However, I am willing to reconsider this matter at a future date in the event that a lawsuit is filed (or has already been filed) against the federal government.
In addition to the option of a protective claim, Va. Code 58.1-1823 provides you with 60 days from the final determination of any change in your federal tax liability (or three years from the due date of the state return) in which to request a refund from the department. Virginia Regulation 630-1-1823, copy enclosed, provides that a "final determination" includes a decision by a federal court which has become final or a voluntary agreement approved by a federal court which stipulates the disposition of the case.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner