Tax Type
Retail Sales and Use Tax
Description
Audit Procedures
Topic
Collection of Delinquent Tax
Date Issued
06-24-1992
June 24, 1992
Re: §58.1-1821 Appeal: Retail Sales and Use Tax
Dear******************
This will reply to your request for a reconsideration of the Commissioner's determination (P.D. 91-103 (6/28/91)) of a retail sales and use tax assessment for**************(the "Taxpayer").
Based on the information supplied by the Taxpayer and a review of the audit, I find basis for allowing an expanded audit to be conducted by the department's auditors. The expanded audit will be a minimum three (3) month sample to include the month in question, thereby producing a more accurate representative sample.
The department's Field Services Division, Richmond District Office will contact you to schedule the expanded audit.
Sincerely,
W. H. Forst
Tax Commissioner
TPD/5383I
Rulings of the Tax Commissioner