Tax Type
Individual Income Tax
Description
Federal pension refund request
Topic
Returns/Payments/Records
Date Issued
08-13-1991
August 13, 1991
Re: §58.1-1821 Application: Individual Income Tax
Dear********************
This will reply to your letters of November 12, 1990 and March 12, 1991, in which you request adjustments to your 1985, 1986, and 1987 income tax returns and correction of the tax assessed for taxable years 1988 and 1989, based upon the U. S. Supreme Court's ruling in Davis v. Michigan.
The federal pension issue is presently in litigation. Until a final judicial order not subject to further appeal is entered, the department will not be able to terminate collection action on the pending assessments or issue refunds for the previous years. At this point, the issue is pending before the Virginia Supreme Court.
Should the courts ultimately determine that refunds are due, the department will act on the pending assessments and your previous refund requests as appropriate under the final judicial order.
Sincerely,
W. H. Forst
Tax Commissioner
Rulings of the Tax Commissioner