If you believe that we have incorrectly issued a Virginia tax bill or improperly denied a refund, you have the right to ask Virginia Tax to adjust the bill or issue the refund. 

Your Rights In the Appeals Process

You have the right to:

  • Receive simple and clear information about informal reviews and formal appeals, as well as your rights in those processes. 
  • Receive an informal review when you disagree with an issued bill or denied refund. 
  • Appeal your case to the Tax Commissioner and request a formal ruling if you disagree with the outcome of an informal review or if you choose not to request an informal review.
  • Appeal your bill to a circuit court if you disagree with decision of the Tax Commissioner in your case. 
  • File a protective claim with the Tax Commissioner to maintain your right to claim a refund of taxes paid in error.
  • Request an offer in compromise to seek full or partial relief from the amount assessed.
  • Appeal local tax decisions to the Tax Commissioner.
Request an Informal Review 

You can call Customer Service to ask for an informal review of any bill or refund that you believe is incorrect. 

  • If we are unable to resolve your issue over the phone, you can send us a written request for review.
  • In your letter, explain why you disagree with our decision, and include any documentation needed to support your position. Documentation may include tax returns, tax payments, and receipts.  
  • Mail your letter to the address provided on your bill or send it to: 

    Customer Services, Contact Center
    PO Box 1115
    Richmond, VA 23218-1115
       
  • To give us time to review an inquiry and stop any collection actions, you must notify us that you are disputing the amount within 30 days of the date the bill was issued.
  • You should expect to receive a response back from us in X days from the time we receive your letter.
  • If you’re not satisfied with the results of your informal review, you have the right to file an appeal within 90 days of the date of assessment.
File an Administrative Appeal

If you are not satisfied with your informal review or choose not to request an informal review, you can file an appeal. An appeal is a request for a ruling by the Tax Commissioner under Va. Code § 58.1-1821. It's best for resolving legal or policy questions about audits, bills, or adjustments. You can find our existing rulings in Laws, Rules and Decision here.

How to File an Appeal 
  • Fill out the Appeals Form. 
  • Include a complete statement of the facts involved in your case, the reason you disagree with the assessment, and any documentation supporting your position.
  • Send it to: 

We will send a letter confirming that we have received your appeal within X days. If you don't hear from us, contact xxx.xxx.xxxx.

Once we receive your completed Appeals Form, we’ll pause collection activity until the Tax Commissioner issues a final determination about your request. However, interest on any unpaid balance due will continue to accrue while the appeal is pending. 

90-Day Filing Window 

  • Your appeal must be filed within 90 days of when the bill was issued.  
  • A request for an informal review does not extend the time allowed for filing an appeal. 
  • Appeal filings that must be returned for additional information will be considered incomplete. 
  • Incomplete filings will not be considered timely for the purposes of the 90-day filing limit. 

If you are unable to file your appeal within 90 days, you must pay the bill in full and file a protective claim.

File a Protective Claim

A protective claim guards your right to have a Virginia Tax decision reversed or to have a tax return amended after the normal statute of limitations ends. The claim is based on actions taken by other taxpayers or other taxing authorities, such as states, counties, cities or towns.

How to File a Protective Claim

  • Pay the full amount on your bill or return

  • Write a letter to the Tax Commissioner within 3 years of the date we issued your bill, or within 3 years of the due date of your return. (You can use the Appeals Form.) 

  • Include the following in your letter: 
    • Tax type
    • Taxable period
    • Date and amount of your bill, if applicable
    • Payments made
    • A detailed explanation of the issues you are disputing or other reasons for your claim
    • Documentation that the outcome of your case depends on another specific case pending with Virginia Tax or the court
    • Either a request for a determination based on your submission or a request that we hold your claim until the completed review of the other case. 
  • Send your claim to:

    Tax Commissioner
    Virginia Department of Taxation
    P.O. Box 2475
    Richmond, VA  23218-2475 16  

Once we receive your claim, the Tax Commissioner may:

  • Treat the claim as an administrative appeal under Va. Code § 58.1-1821, and make a determination based on the facts as provided, or 
  • Hold the claim until the other pending case is resolved or the other review is complete, then issue a determination about your claim.

If you disagree with the final determination, you may appeal to your circuit court. You must appeal to the circuit court within 1 year of the Tax Commissioner’s decision or within 3 years of the date of your assessment, whichever is later. 

Appeal to the Circuit Court

You may apply for a ruling from your local circuit court if you disagree with the final determination of the Tax Commissioner. If a similar case is waiting for a circuit court decision, you may file a protective claim and ask us to consider your appeal based on the outcome of the other court case. 

See the Taxpayer Bill of Rights for more information or visit 23 VAC 10-20-165 for a full explanation of the appeals process.  

Request an Offer in Compromise

An offer in compromise is a request to settle your tax debt for less than the full amount due. The offer in compromise may:

  • Reduce or waive a penalty for good cause
  • Waive tax and interest if you can show that your obligation to pay is doubtful.
  • Waive tax and interest if you can show that your financial situation makes it doubtful that we can collect the amount due.

For more information, see How to Request an Offer in Compromise.

Appeal a Local Tax Decision

If you have received a bill for a local business tax, a local mobile property tax, or a local license fee or tax, you may file an administrative appeal to your local assessing officer.

Local Appeals Procedure
Appealing a Local Tax Decision to the Tax Commissioner 

After your local assessing officer issue their final determination, you may appeal it with the Tax Commissioner if you disagree.

  • Fill out the Appeals Form
  • Include a complete statement of the facts involved in your case, the reason you disagree with the assessment, and any documentation supporting your position.
  • Fill out the Form Rulings-Fee
  • Send your documents and any required fee to:

Your appeal must be filed within 90 days of when the final determination was issued by your local assessing officer. You must send a copy of your appeal to the local assessing officer.