{"formats":[{"name":"JSON","format":"json","url":"\/downloads\/2025\/code-json\/58.1-1818.json"},{"name":"Plain Text","format":"text","url":"\/downloads\/2025\/code-text\/58.1-1818.txt"},{"name":"XML","format":"xml","url":"\/downloads\/2025\/code-xml\/58.1-1818.xml"},{"name":"HTML","format":"html","url":"\/downloads\/2025\/code-html\/58.1-1818.html"}],"law_id":80680,"edition_id":1,"section_id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","history":"1996, c. 634.","full_text":"A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operational procedures and to assure that taxpayer rights are safeguarded and protected during the tax determination and collection processes.\n\t\tThe Tax Commissioner shall designate a taxpayers’ rights advocate and adequate staff to administer the taxpayer problem resolution program.\n\t\tThe taxpayers’ rights advocate may issue a taxpayer assistance order that suspends or stays actions or proposed actions by the Department when a taxpayer suffers or is about to suffer a significant hardship as a result of a tax determination, collection, or enforcement process. When determined to be necessary by the taxpayers’ rights advocate, he may require a formal written request to be submitted by the taxpayer.\n\t\tRelief or remedy may be granted by a taxpayer assistance order only as an extraordinary measure. The process shall not be used to contest the merits of a tax liability, or as a substitute for informal protest procedures, or normal administrative or judicial proceedings for the review of a tax assessment or collection action, or denial of refund.\n\t\tThe running of the period of limitations on an assessment shall be tolled from the date of a taxpayer’s request for a taxpayer assistance order until either the date the request is denied or the date specified in the taxpayer assistance order, whichever is applicable.","order_by":null,"text":{"0":{"id":289161,"text":"A taxpayer problem resolution program shall be available to taxpayers to facilitate the prompt review and resolution of taxpayer complaints and problems which have not been addressed or remedied through normal administrative proceedings or operational procedures and to assure that taxpayer rights are safeguarded and protected during the tax determination and collection processes.\n\t\tThe Tax Commissioner shall designate a taxpayers’ rights advocate and adequate staff to administer the taxpayer problem resolution program.\n\t\tThe taxpayers’ rights advocate may issue a taxpayer assistance order that suspends or stays actions or proposed actions by the Department when a taxpayer suffers or is about to suffer a significant hardship as a result of a tax determination, collection, or enforcement process. When determined to be necessary by the taxpayers’ rights advocate, he may require a formal written request to be submitted by the taxpayer.\n\t\tRelief or remedy may be granted by a taxpayer assistance order only as an extraordinary measure. The process shall not be used to contest the merits of a tax liability, or as a substitute for informal protest procedures, or normal administrative or judicial proceedings for the review of a tax assessment or collection action, or denial of refund.\n\t\tThe running of the period of limitations on an assessment shall be tolled from the date of a taxpayer’s request for a taxpayer assistance order until either the date the request is denied or the date specified in the taxpayer assistance order, whichever is applicable.","type":"section","prefixes":[""],"prefix":"","entire_prefix":"","prefix_anchor":"","level":1}},"ancestry":[{"id":15387,"edition_id":1,"name":"Collection of State Taxes","identifier":"1","label":"article","depth":4,"order_by":1,"parent_id":14259,"metadata":{},"date_created":"2026-06-26 03:54:33","date_modified":"2026-06-26 03:54:33","permalink":{"id":252959,"object_type":"structure","relational_id":15387,"identifier":"1","token":"58.1\/I\/18\/1","url":"\/58.1\/I\/18\/1\/","edition_id":1,"permalink":0,"preferred":1}},{"id":14259,"edition_id":1,"name":"Enforcement, Collection, Refund, Remedies and Review of State Taxes","identifier":"18","label":"chapter","depth":3,"order_by":1,"parent_id":12837,"metadata":{},"date_created":"2026-06-26 03:47:30","date_modified":"2026-06-26 03:47:30","permalink":{"id":252957,"object_type":"structure","relational_id":14259,"identifier":"18","token":"58.1\/I\/18","url":"\/58.1\/I\/18\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12837,"edition_id":1,"name":"Taxes Administered by the Department of Taxation","identifier":"I","label":"subtitle","depth":2,"order_by":1,"parent_id":12703,"metadata":{},"date_created":"2026-06-26 03:43:55","date_modified":"2026-06-26 03:43:55","permalink":{"id":252075,"object_type":"structure","relational_id":12837,"identifier":"I","token":"58.1\/I","url":"\/58.1\/I\/","edition_id":1,"permalink":0,"preferred":1}},{"id":12703,"edition_id":1,"name":"Taxation","identifier":"58.1","label":"title","depth":1,"order_by":1,"parent_id":null,"metadata":{},"date_created":"2026-06-26 03:43:49","date_modified":"2026-06-26 03:43:49","permalink":{"id":251959,"object_type":"structure","relational_id":12703,"identifier":"58.1","token":"58.1","url":"\/58.1\/","edition_id":1,"permalink":0,"preferred":1}}],"structure_contents":[{"id":82892,"structure_id":15387,"section_number":"58.1-1800","catch_line":"Local treasurer to receive state taxes; list of delinquent taxes","url":"\/58.1-1800\/","token":"58.1\/I\/18\/1\/58.1-1800","metadata":false},{"id":67158,"structure_id":15387,"section_number":"58.1-1801","catch_line":"Delinquent lists involving state taxes to be transmitted to the Department of Taxation; crediting treasurer; collections","url":"\/58.1-1801\/","token":"58.1\/I\/18\/1\/58.1-1801","metadata":false},{"id":67873,"structure_id":15387,"section_number":"58.1-1802","catch_line":"When delinquent state taxes charged off; notification and record of charge-off","url":"\/58.1-1802\/","token":"58.1\/I\/18\/1\/58.1-1802","metadata":false},{"id":62733,"structure_id":15387,"section_number":"58.1-1802.1","catch_line":"Period of limitations on collection; accrual of interest and penalty","url":"\/58.1-1802.1\/","token":"58.1\/I\/18\/1\/58.1-1802.1","metadata":false},{"id":70471,"structure_id":15387,"section_number":"58.1-1802.2","catch_line":"Delinquent returns; enforcement; when approval required","url":"\/58.1-1802.2\/","token":"58.1\/I\/18\/1\/58.1-1802.2","metadata":false},{"id":58612,"structure_id":15387,"section_number":"58.1-1803","catch_line":"Department of Taxation may appoint collectors of delinquent state taxes; Contract Collector Fund established","url":"\/58.1-1803\/","token":"58.1\/I\/18\/1\/58.1-1803","metadata":false},{"id":59206,"structure_id":15387,"section_number":"58.1-1804","catch_line":"Collection out of estate in hands of or debts due by third party","url":"\/58.1-1804\/","token":"58.1\/I\/18\/1\/58.1-1804","metadata":false},{"id":85092,"structure_id":15387,"section_number":"58.1-1805","catch_line":"Memorandum of lien for collection of taxes; release of lien","url":"\/58.1-1805\/","token":"58.1\/I\/18\/1\/58.1-1805","metadata":false},{"id":78311,"structure_id":15387,"section_number":"58.1-1806","catch_line":"Additional proceedings for the collection of taxes; jurisdiction and venue","url":"\/58.1-1806\/","token":"58.1\/I\/18\/1\/58.1-1806","metadata":false},{"id":68161,"structure_id":15387,"section_number":"58.1-1807","catch_line":"Judgment or decree; effect thereof; enforcement","url":"\/58.1-1807\/","token":"58.1\/I\/18\/1\/58.1-1807","metadata":false},{"id":79321,"structure_id":15387,"section_number":"58.1-1808","catch_line":"Collection in foreign jurisdiction","url":"\/58.1-1808\/","token":"58.1\/I\/18\/1\/58.1-1808","metadata":false},{"id":78554,"structure_id":15387,"section_number":"58.1-1809","catch_line":"Jurisdiction over Commonwealth for purpose of determining validity, amount and priority of tax lien","url":"\/58.1-1809\/","token":"58.1\/I\/18\/1\/58.1-1809","metadata":false},{"id":80097,"structure_id":15387,"section_number":"58.1-1810","catch_line":"Reserved","url":"\/58.1-1810\/","token":"58.1\/I\/18\/1\/58.1-1810","metadata":false},{"id":72336,"structure_id":15387,"section_number":"58.1-1812","catch_line":"Assessment of omitted taxes by the Department of Taxation","url":"\/58.1-1812\/","token":"58.1\/I\/18\/1\/58.1-1812","metadata":false},{"id":75652,"structure_id":15387,"section_number":"58.1-1813","catch_line":"Liability of corporate officer or employee, or member, manager or employee of partnership or limited liability company, for failure to pay tax, etc","url":"\/58.1-1813\/","token":"58.1\/I\/18\/1\/58.1-1813","metadata":false},{"id":85619,"structure_id":15387,"section_number":"58.1-1814","catch_line":"Criminal liability for failure to file returns or keep records","url":"\/58.1-1814\/","token":"58.1\/I\/18\/1\/58.1-1814","metadata":false},{"id":76244,"structure_id":15387,"section_number":"58.1-1815","catch_line":"Willful failure to collect and account for tax","url":"\/58.1-1815\/","token":"58.1\/I\/18\/1\/58.1-1815","metadata":false},{"id":65579,"structure_id":15387,"section_number":"58.1-1816","catch_line":"Conversion of trust taxes; penalty; limitation of prosecutions","url":"\/58.1-1816\/","token":"58.1\/I\/18\/1\/58.1-1816","metadata":false},{"id":85900,"structure_id":15387,"section_number":"58.1-1817","catch_line":"Installment agreements for the payment of taxes","url":"\/58.1-1817\/","token":"58.1\/I\/18\/1\/58.1-1817","metadata":false},{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},{"id":80680,"structure_id":15387,"section_number":"58.1-1818","catch_line":"Taxpayer problem resolution program; taxpayer assistance orders","url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","metadata":false},{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false}],"previous_section":{"id":78127,"structure_id":15387,"section_number":"58.1-1817.1","catch_line":"Waiver of tax penalties for small businesses","url":"\/58.1-1817.1\/","token":"58.1\/I\/18\/1\/58.1-1817.1","metadata":false},"next_section":{"id":77149,"structure_id":15387,"section_number":"58.1-1819","catch_line":"Reserved","url":"\/58.1-1819\/","token":"58.1\/I\/18\/1\/58.1-1819","metadata":false},"metadata":false,"official_url":"https:\/\/law.lis.virginia.gov\/vacode\/58.1-1818\/","history_text":"

This law was first created in 1996. The record of its establishment is cataloged in chapter 634<\/a> of that year\u2019s edition of \u201cActs of Assembly,\u201d the annual state publication listing all changes made to the Code of Virginia in that year.<\/p>","references":[{"id":85882,"section_number":"58.1-1845","catch_line":"Virginia Taxpayer Bill of Rights","order_by":null,"url":"\/58.1-1845\/"}],"refers_to":false,"permalink":{"id":253041,"object_type":"law","relational_id":80680,"identifier":"58.1-1818","token":"58.1\/I\/18\/1\/58.1-1818","url":"\/58.1-1818\/","edition_id":1,"permalink":0,"preferred":1},"url":"\/58.1-1818\/","token":"58.1\/I\/18\/1\/58.1-1818","dublin_core":{"Title":"Taxpayer problem resolution program; taxpayer assistance orders","Type":"Text","Format":"text\/html","Identifier":"\u00a7 58.1-1818","Relation":"Code of Virginia"},"html":"\n\t\t\t\t\t\t

A taxpayer<\/span> problem resolution program shall be available to taxpayers<\/span> to facilitate the prompt review and resolution of taxpayer<\/span> complaints and problems which have not been addressed or remedied through normal administrative proceedings or operational procedures and to assure that taxpayer<\/span> rights are safeguarded and protected during the tax determination and collection processes.\n\t\tThe Tax Commissioner<\/span> shall designate a taxpayers<\/span>’ rights advocate and adequate staff to administer the taxpayer<\/span> problem resolution program.\n\t\tThe taxpayers<\/span>’ rights advocate may issue<\/span> a taxpayer<\/span> assistance order<\/span> that suspends or stays<\/span> actions or proposed actions by the Department<\/span> when a taxpayer<\/span> suffers or is about to suffer a significant hardship as a result of a tax determination, collection, or enforcement process. When determined to be necessary by the taxpayers<\/span>’ rights advocate, he may require a formal written request to be submitted by the taxpayer<\/span>.\n\t\tRelief or remedy may be granted by a taxpayer<\/span> assistance order<\/span> only as an extraordinary measure. The process shall not be used to contest the merits of a tax liability, or as a substitute for informal protest procedures, or normal administrative or judicial proceedings for the review of a tax assessment or collection action, or denial of refund.\n\t\tThe running of the period of limitations on an assessment shall be tolled from the date of a taxpayer<\/span>’s request for a taxpayer<\/span> assistance order<\/span> until either the date the request is denied or the date specified in the taxpayer<\/span> assistance order<\/span>, whichever is applicable.<\/p><\/section>","plain_text":" CODE OF VIRGINIA\n\nTAXPAYER PROBLEM RESOLUTION PROGRAM; TAXPAYER ASSISTANCE ORDERS (\u00a7 58.1-1818)\n\nA taxpayer problem resolution program shall be available to taxpayers to\nfacilitate the prompt review and resolution of taxpayer complaints and problems\nwhich have not been addressed or remedied through normal administrative\nproceedings or operational procedures and to assure that taxpayer rights are\nsafeguarded and protected during the tax determination and collection processes.\n\t\tThe Tax Commissioner shall designate a taxpayers’ rights advocate and\nadequate staff to administer the taxpayer problem resolution program.\n\t\tThe taxpayers’ rights advocate may issue a taxpayer assistance order\nthat suspends or stays actions or proposed actions by the Department when a\ntaxpayer suffers or is about to suffer a significant hardship as a result of a\ntax determination, collection, or enforcement process. When determined to be\nnecessary by the taxpayers’ rights advocate, he may require a formal\nwritten request to be submitted by the taxpayer.\n\t\tRelief or remedy may be granted by a taxpayer assistance order only as an\nextraordinary measure. The process shall not be used to contest the merits of a\ntax liability, or as a substitute for informal protest procedures, or normal\nadministrative or judicial proceedings for the review of a tax assessment or\ncollection action, or denial of refund.\n\t\tThe running of the period of limitations on an assessment shall be tolled from\nthe date of a taxpayer’s request for a taxpayer assistance order until\neither the date the request is denied or the date specified in the taxpayer\nassistance order, whichever is applicable.\n\nHISTORY: 1996, c. 634.","edition":{"id":1,"name":"2025","slug":"2025","date_created":"2026-06-21 22:39:22","date_modified":"2026-06-21 22:39:22","current":1,"order_by":1,"last_import":null}}