Did the Paynes obtain relief for an amended 2004 Virginia tax return filed after the limitations period?

Subject

Court Case: Michael E. and Rhonda S. Payne v. Virginia Department of Taxation

Plain-English summary

The Isle of Wight County Circuit Court upheld Virginia's denial of the Paynes' amended 2004 tax return as untimely. After hearing argument on the amended complaint, the court found that the return had been filed beyond the statute of limitations and that the plaintiffs were not entitled to the requested relief.

The court entered judgment for the Virginia Department of Taxation and Tax Commissioner Craig M. Burns. It dismissed the case with prejudice.

The published order is brief. It does not state the refund amount, describe why the return was late, identify the limitations statute, or provide broader tax analysis.

What this means for you

• An amended return filed outside the applicable limitations period can be denied without reaching the underlying tax merits.
• Preserve filing and mailing records for original and amended returns.
• This short trial-court order does not establish a general statewide rule beyond the parties' case.

Common questions

Q: Did the court decide the merits of the Paynes' tax claim?
A: The order only states that the amended return was filed too late and denies relief on that basis.

Q: Was the dismissal final?
A: Yes. The case was dismissed with prejudice.

Q: Which limitations statute applied?
A: The published order does not say.

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 13-174

Original ruling text

VIRGINIA: IN THE CIRCUIT COURT OF ISLE OF WIGHT COUNTY

MICHAEL E. AND RHONDA S. PAYNE )

)

Plaintiffs, )

)

v. ) Case No. CL12000301-00

)

VIRGINIA DEPARTMENT )

OF TAXATION, )

COMMONWEALTH OF VIRGINIA )

)

and )

)

CRAIG M. BURNS )

Tax Commissioner )

)

Defendants. )

ORDER

THIS CAUSE came before the Court September 27, 2013 on the Plaintiff's Amended Complaint, and the matter having been fully presented and argued to the Court and submitted for its decision, and the Court being fully advised; and

IT APPEARING that after hearing the arguments of both parties, the Court finds that the Defendants properly denied Plaintiffs' amended tax return for tax year 2004, the subject of this Complaint, as this amended return was filed beyond the statute of limitations. The Plaintiffs are therefore not entitled to relief requested in the Complaint.

ADJUDGED, ORDERED, and DECREED that judgment is entered in favor of the Defendants in this matter, the Virginia Department of Taxation and Craig M. Burns as Tax Commissioner.

It is further ADJUDGED, ORDERED, and DECREED this case be DISMISSED with prejudice.

The Clerk is requested to send certified copies of this order to counsel of record.

ENTERED this 27 th day of September 2013

Circuit Court Judge

I ask for this:

COMMONWEALTH OF VIRGINIA

Elizabeth Bushnell Myers (VSB #80739)

Assistant Attorney General

Office of the Attorney General of Virginia

900 East Main Street

Richmond, Virginia 23219

(804) 786-9516 (telephone)

(804) 692-1647 (facsimile)

[email protected]

Counsel for the Defendant, Virginia Department of Taxation

Seen and objected to: The Court notes the plaintiffs’ objections and exceptions to this Order and dispenses with their endorsement of this Order. Rule 1:13.

Michael E. and Rhonda S. Payne

18141 Private Stock Lane

Smithfield, Virginia 23430

Petitioners Pro Se