06.16.2017 Virginia Imposes Fees for Requests for Certain Actions by the Department By: Stephanie Lipinski Galland & Kyle H. Wingfield

Starting July 1, 2017, taxpayers that request an “Offer in Compromise with respect to doubtful collectability under Sec. 58.1-15, a Ruling Letter from the Commissioner under Sec. 58.1-203, a local tax advisory opinion under Sec. 58.1-3701 or Sec. 58.1-3983.2 or a corporate income tax filing status change under Sec. 58.1-442 must pay a fee to obtain those responses.”

The fees will be due at the time the request is made, and waivers will be granted by the Commissioner if the Commissioner finds that the fee would create an “unreasonable burden” on the taxpayer.  Instructions that provide guidance as to the waivers will be on the Department’s website by July 1, 2017. 

The fee for an Offer in Compromise is $50.00, for a Ruling Letter is $275.00, for a Local Business Tax Advisory Opinion is $275.00 and for a Corporate Income Tax Filing Status Change is $100.00.