Review of Assessment (Appeal of Audit Findings)

APPLICATION FOR REVIEW OF ASSESSMENT

Any person assessed a tax due on an audit may file an application to review or appeal the audit findings. The application must be filed in good faith and include the following:

• Name and address of taxpayer and taxpayer's identification number
• If applicant is different from taxpayer, name and address of the applicant, and a power of attorney letter of representation
• Copy of "Notice of Assessment"
• Tax periods challenged
• Remedy sought
• Detail of each alleged error in the assessment
• Grounds upon which the taxpayer relies
• Any other facts relevant to the taxpayer's contention

All applications for review must be sent to:

      Director, Audit Division
      Commissioner of the Revenue
      2401 Courthouse Drive
      Virginia Beach, VA 23456

All properly filed applications for review will be acknowledged by the Commissioner's office when accepted. At that time, all collection activity will be suspended until the date of the Commissioner's Final Local Determination. Interest will continue to accrue until paid or abated.

If you have questions regarding this procedure, please contact the Audit Division.