                                 CODE OF VIRGINIA

ABATEMENT OF ANY TAX, INTEREST, AND PENALTY ATTRIBUTABLE TO ERRONEOUS WRITTEN
ADVICE BY THE DEPARTMENT (§ 58.1-1835)

The Tax Commissioner shall abate any portion of any tax, interest, and penalty
attributable to erroneous advice furnished to the taxpayer in writing by an
employee of the Department acting in his official capacity if:

1. The written advice was reasonably relied upon by the taxpayer and was in
response to a specific written request by the taxpayer;

2. The portion of the penalty or tax did not result from a failure by the
taxpayer to provide adequate or accurate information; and

3. The facts of the case described in the written advice and the request
therefor are the same, and the taxpayer&#8217;s business or personal operations
have not changed since the advice was rendered.

HISTORY: 1996, c. 634.