How long do I have to ask Virginia to reconsider a final determination, and can I get reconsideration by re-arguing the same points?

Plain-English summary

This short determination is a deadline lesson. A Virginia dealer had been audited for May 2017 through April 2020. In a determination (and offer-in-compromise) letter dated May 22, 2024, the Department upheld the assessment because the dealer hadn't provided enough records to accurately evaluate its compliance. The dealer then asked the Department to reconsider.

The 45-day rule. A taxpayer who disagrees with the Tax Commissioner's final determination may request reconsideration — but only within 45 days of the determination (23 VAC 10-20-165 F). The dealer didn't request reconsideration until November 2, 2024, well past the 45-day window. On top of being late, the request contained the exact same arguments as the original appeal and offered no new information or documentation.

Result. Because the request was untimely (and added nothing new), it was precluded from further review, and the assessment was upheld. An updated invoice with accrued interest would follow; the taxpayer should pay within 30 days to avoid additional interest and possible collection actions.

What this means for you

Anyone who receives a Virginia final determination

Calendar the 45-day deadline the moment a determination letter arrives. Reconsideration is a narrow, time-limited second look — miss the window and the Department won't reach the merits, no matter how strongly you disagree. If you intend to seek reconsideration, file well before day 45.

If you're considering reconsideration

Don't just re-send your original arguments. Reconsideration is meant for specific, limited grounds (for example, genuinely new evidence that wasn't available before, or a misstatement of the facts) — not a rerun of the same appeal. A timely request that merely repeats what you already said is unlikely to succeed, and a late one won't be considered at all.

The bigger picture on records

The underlying assessment was upheld in the first place because the dealer couldn't substantiate its compliance with adequate records. Reconsideration can't cure a records problem after the deadline — build and keep complete records so you can prove your position during the audit and the initial appeal.

Common questions

Q: How long do I have to ask Virginia to reconsider a final determination?
A: 45 days from the date of the determination letter (23 VAC 10-20-165 F). A request filed after that is untimely and won't be reviewed, as happened here (determination May 22, 2024; request November 2, 2024).

Q: Can I get reconsideration by making the same arguments again?
A: No. Reconsideration is for limited, specific grounds — not a repeat of your original appeal. This taxpayer's request repeated the same arguments with no new information, which was one reason it was precluded from further review.

Q: I missed the deadline. Is there anything I can do?
A: The determination becomes final and the assessment stands. Pay within 30 days of the updated bill to avoid additional interest and collection action, and going forward keep the records needed to substantiate your position within the appeal deadlines.

Citations and references

Statutes and regulations:

• Va. Code § 58.1-1821 — application to the Tax Commissioner for correction of an assessment
• 23 VAC 10-20-165 F — a taxpayer must request reconsideration of a final determination within 45 days

Source

• Landing page: Virginia Laws, Rules & Decisions
• Ruling: P.D. 25-82-0

Original ruling text

June 20, 2025

Re: § 58.1-1821 Application: Retail Sales and Use Tax

Dear *:

This is in response to your letter submitted on behalf of * (the “Taxpayer”) in which you request reconsideration of the Department’s prior determination issued to the Taxpayer for the period May 2017 through April 2020.

FACTS

An audit was conducted on the books and records of the Taxpayer, a Virginia dealer, for the period at issue. In a determination and offer in compromise letter dated May 22, 2024, the Department addressed the substantive issues raised in the application for correction and upheld the assessment because the Taxpayer failed to provide sufficient records on which to accurately evaluate compliance. The Taxpayer’s current letter contains the exact same arguments as the initial application and does not provide any new information or documentation.

ANALYSIS

Under Title 23 of the Virginia Administrative Code (VAC) 10-20-165 F, a taxpayer who disagrees with the Tax Commissioner’s final determination may request a reconsideration of the determination within 45 days. Taxpayers requested reconsideration on November 2, 2024, well after the 45-day period had expired.

DETERMINATION

In accordance with the evidence provided and authority cited, the Taxpayer’s application for correction is precluded from further review. The assessment, therefore, is upheld. The Taxpayer will receive an updated invoice that will include accrued interest to date. The Taxpayers should remit the balance due within 30 days of the invoice date to avoid the accrual of additional interest and possible collection actions.

The regulation cited is available online at law.lis.virginia.gov. If you have any questions regarding this determination, you may contact * in the Office of Tax Policy and Legal Affairs, Tax Adjudication and Resolution Division, at or **@tax.virginia.gov.

Sincerely,

James J. Alex

Tax Commissioner

Commonwealth of Virginia

AR/5079.Z

Related Documents

08-100

23-111