58.1-1835 - Abatement of any tax, interest, and penalty attributable to erroneous written advice by the Department.
§ 58.1-1835. Abatement of any tax, interest, and penalty attributable toerroneous written advice by the Department.
The Tax Commissioner shall abate any portion of any tax, interest, andpenalty attributable to erroneous advice furnished to the taxpayer in writingby an employee of the Department acting in his official capacity if:
1. The written advice was reasonably relied upon by the taxpayer and was inresponse to a specific written request by the taxpayer;
2. The portion of the penalty or tax did not result from a failure by thetaxpayer to provide adequate or accurate information; and
3. The facts of the case described in the written advice and the requesttherefor are the same, and the taxpayer's business or personal operationshave not changed since the advice was rendered.
(1996, c. 634.)