Virginia · Virginia Department of Taxation
Virginia Tax assessment
Notice of Assessment · Bill · Notice of Adjustment
- What it is
- An assessment of income, withholding or sales tax by the Department, often from a federal adjustment or an audit. The administrative appeal to the Tax Commissioner is the main remedy; it is decided by a written determination, and the Commissioner's published rulings show how comparable appeals were decided.
- The clock it starts
- File the administrative appeal within 90 days of the assessment date. An amended return claiming a refund is filed within three years of the return's due date (or later dates the statute allows).
- What a response has to establish
- An appeal that states the facts, the specific sections and regulations relied on, and the relief, in the form the regulation requires, with a penalty-waiver request where reasonable cause exists.
- Authority
- Va. Code §58.1-1821
- 23 VAC 10-20-165
- Va. Code §58.1-1812
- Va. Code §58.1-1823
- Va. Code §58.1-105
What CitedTax drafts for this notice
An administrative appeal letter in the 23 VAC 10-20-165 form, each ground cited to Title 58.1, the regulations and the Tax Commissioner's rulings.
One credit. Upload the notice, state the firm's position and the facts, and the draft comes back in about thirty minutes with every claim graded against the cited text.
Other Virginia notices
- Business license tax assessment Local assessment by the commissioner of the revenue or treasurer
For tax professionals. The date printed on the notice controls. CitedTax is a research and drafting tool; the reviewing professional validates every item before reliance.