Administrative Appeal Pursuant To Va. Code 58.1-1821 Form (Page 2 of 4) in pdf

Administrative Appeal Pursuant To Va. Code 58.1-1821 Form Page 2

The application is interposed for an improper purpose, such as to harass, to

cause unnecessary delay in the collection of the revenue, or to create

needless cost to the Commonwealth from the litigation; or

The application is otherwise frivolous.

In lieu of paying the tax, the taxpayer may post a bond or offer an irrevocable letter

of credit within 60 days of the court's ruling. The bond or letter of credit must be in

the amount of the assessment increased by twice the interest rate for tax

underpayments in effect at the time the application is filed.

Additionally, the legislation safeguards the Tax Commissioner ’s ability to collect an

assessment if he determines that collection is in jeopardy.

Deadline to File Administrative Appeals of State Tax Assessments

Effective for assessments made on or after August 15, 2003, TAX will strictly

enforce the current requirement in Code of Virginia § 58.1-1821 that taxpayers file

administrative appeals with the Tax Commissioner within ninety days from the date

of assessment. TAX has had a policy of accepting administrative appeals at any

time within the three-year statute of limitations for pursuing a judicial remedy.

Taxpayers and tax practitioners are cautioned that they must file a complete appeal

within the ninety-day statutory deadline. Filing of an incomplete appeal or a notice of

intent to appeal does not satisfy or extend this deadline.

Appeals Form

Taxpayers currently make their administrative appeals by writing a letter to the Tax

Commissioner with the information specified in Virginia Regulation 23 VAC 10-20-

160 (C). In order to expedite the administrative appeals process and to assist

taxpayers in preparing their appeals, TAX now provides an appeals form. Although

this form is not mandatory, TAX strongly recommends its use. Taxpayers and tax

practitioners who choose not to use this form must include the same information in

their administrative appeal filing or the document will not be accepted for filing. Any

incomplete written appeal, whether by form or by letter, that TAX returns to the

taxpayer or practitioner will not qualify as a timely filing for purposes of the ninety-

day statutory deadline. A copy of this form is attached and can also be found on our

website at

Appeals of Local Taxes

The changes described in this bulletin apply solely to appeals of state taxes that are

administered by TAX. The administrative appeals processes through TAX for local

taxes are not affected by these changes and continue to be governed by Code of

Administrative Appeal Pursuant To Va. Code 58.1-1821 Form Page 2