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Daily Tax Report: State

Virginia Tax Commissioner Determines Taxpayer Was State Resident, Requires Individual Income Tax Return Filing

April 7, 2020, 5:00 AM

The Virginia Tax Commissioner Jan. 21 determined in a letter ruling that Taxpayer was a resident of the state and was required to file an individual income tax return. The IRS provided information to the Department of Taxation (DOT) indicating Taxpayer may have been required to file a state income tax return for 2015. Taxpayer didn’t file a state return. The DOT requested information from Taxpayer, but Taxpayer didn’t respond. The DOT issued an assessment. Taxpayer appealed, contending that he was unemployed and wasn’t a Virginia resident. The commissioner found Taxpayer maintained an abode in the state and stayed there...

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