Did a notice of intent preserve a Virginia tax appeal when the complete application was not filed within 90 days?

Subject

Notice of intent did not replace a complete appeal filed within 90 days

Plain-English summary

Virginia dismissed the appeal because the taxpayer never filed the complete application within 90 days. The assessments were issued April 30, 2009, and the statutory deadline expired July 29, 2009.

A May 28 notice of intent did not fully state the grounds and relevant facts required by Va. Code § 58.1-1821. Because no full appeal arrived by the determination date, the assessments were treated as correct and collection resumed.

What this means for you

• A preliminary notice may not satisfy the statutory appeal requirements.
• File the complete grounds, facts, and prescribed application before the deadline.
• Calculate the appeal period from the assessment date identified by the governing rule.
• Missing a jurisdictional filing deadline can prevent review of the merits.

Common questions

Was the notice filed within 90 days?

Yes, but it was only a notice of intent, not the complete appeal required by the statute.

Did Virginia reach the substantive tax dispute?

No. The appeal was barred on timing grounds.

Citations and references

• Va. Code § 58.1-1821.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 09-160

Original ruling text

October 16, 2009

Re: § 58.1-1821 Application: Retail Sales and Use Tax

Dear *:

On May 28, 2009, you filed a notice of intent to appeal an assessment of retail sales and use tax on behalf of * (the "Taxpayer").

Virginia Code § 58.1-1821 provides that "[a]ny person assessed with any tax administered by the Department of Taxation may, within ninety days from the date of such assessment, apply for relief to the Tax Commissioner. Such application shall be in the form prescribed by the Department and shall fully set forth the grounds upon which the taxpayer relies and all facts relevant to the taxpayer's contention."

The assessments were issued to the Taxpayer on April 30, 2009. The statute of limitations for submitting the full appeal to the Tax Commissioner expired on July 29, 2009. As of the date of this letter, the full appeal detailing the grounds upon which the Taxpayer relies and all relevant facts has not been received. Pursuant to Va. Code § 58.1-1821 the Taxpayer's appeal to the Tax Commissioner is barred by the statute of limitations. Accordingly, the assessments are deemed correct as issued. Collection action will resume on the unpaid bills.

The Code of Virginia section cited is available on-line at www.tax.virginia.gov in the Tax Policy Library section of the Department's web site. If you have any questions about this response, you may contact * in the Department's Office of Tax Policy, Appeals and Rulings, at ***.

Sincerely,

Janie E. Bowen

Tax Commissioner

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