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Lane
Lane, JD, CFP, MBA, CRPS
Category: Tax
Satisfied Customers: 4379
Experience:  Juris Doctorate, CFP and MBA, Providing Financial & Tax advice since 1986
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The Territory of the U.S. Virgin Islands Bureau system (VIBIR)

Resolved Question:

The Territory of the U.S. Virgin Islands Bureau system (VIBIR) is required by law to mirror the IRS' tax law system in every way.
However when the VIBIR is doing some exams and time is running out they send the 90 day letter just days within 90 days of the assessment statute. However the taxpayer does not get an appeal even though form 12203 is filed prior to the 90 day deadline. The taxpayer gets only the regular internal exam by an exam employee of the VIBIR. but, not by the informal Appeals process. They skip the internal appeals process. The taxpayer must agree or go to tax court. In other words I believe the taxpayers are denied due process rights of the audit procedures.
Do you agree.? Who should be made aware of this? the Attorney General?
Submitted: 1 year ago.
Category: Tax
Expert:  Lane replied 1 year ago.

NPVAdvisor :

Hi,

NPVAdvisor :

Hi, given that this is due process quesiton, the appropriate federal court (as a stepping stone to SCOTUS may be the place to start

NPVAdvisor :

First I have a couple of questions: Are you a resident of American Samoa ... OR ...

NPVAdvisor :

Are you a resident of Baker Island, Commonwealth of Northern Mariana Islands (CNMI), Guam, Howland Islands, Jarvis Island, Johnston Island, Kingman Reef, Midway Islands, Palmyra, Puerto Rico, U.S. Virgin Islands, or Wake Island?

Customer:

Yes, U.S. Virgin Islands

NPVAdvisor :

Right, OK let me check soething

NPVAdvisor :

Hang with me, I'm looking at



33 V.I.C. § 681


§ 681 Powers and duties of the Bureau





§ 681 Powers and duties of the Bureau, 33 V.I.C. § 681

Customer:

Ok

NPVAdvisor :

Here we go ......

NPVAdvisor :
a) The decisions of the district court in proceedings authorized by this Part or the Virgin Islands income tax law shall be subject to review on appeal by the Court of Appeals for the third circuit, in the same manner and to the same extent as decisions of the district court in civil actions tried without a jury are reviewed by that court; and the judgment of that court shall be final, except that it shall be subject to review by the Supreme Court of the United States as provided by the laws of the United States.


§ 1782 Courts of review, 33 V.I.C. § 1782

Customer:

That is telling me the Supreme Court of VI hears the formal appeal. But the what about the fact the taxpayer never got an informal appeal.

NPVAdvisor :

You have nailed the issue

NPVAdvisor :

You are being deprived of oyur due process rights

Customer:

ok

NPVAdvisor :

This is the actiona you will initiate in the third circuit district court

NPVAdvisor :

having jurisdiction over USVI

NPVAdvisor :

Then canbe appealed to court of appeals and if still not granted the procedural due process rights

NPVAdvisor :

may ask for writ of Cartorari with US Supreme mcourt

NPVAdvisor :

But the action you must take now is to make the bureau aware that you are initiating an action against them in the US district court having juridiction for deprivaion of your PROCEDURAL due process rights

Customer:

This is not an issue for me. I am the representative as an enrolled agent. This is happening to numerous taxpayers. The VIBIR does not always follow due process.

NPVAdvisor :

EXACTLY why you must go to the district court

NPVAdvisor :

this is a constitutional issue (a federal questions)

NPVAdvisor :

PROCEDURAL due process

NPVAdvisor :

You shoud really get hold of an excellent constitutional lawyer

NPVAdvisor :

this could be big

Customer:

So you are saying I follow up with a tax court appeal and instead of appealing the tax increase adjustment I complain about the lack of due process for all?

NPVAdvisor :

Yes ... you must first fin at least one person, who as stan ding ... who'se procedural due process is being deprived .... then ....

Customer:

Yes, i think this is big. bigger than me.

NPVAdvisor :

sorry for the typo "standing"

NPVAdvisor :

then file amicu briefs from as many affected people as possible

NPVAdvisor :

agains, sorry "amicus" briefs

NPVAdvisor :

persons who have the same interestcomplaint

NPVAdvisor :

absolutely

Customer:

I now know of two taxpayers but we have blown the 90 day statute. I did file forms for informal appeals though. So far i have heard nothing back. The assessment haven't been made yet either.

NPVAdvisor :

Ok

NPVAdvisor :

For the primae fcie case here?

NPVAdvisor :

you must show that you have exhausted all possible remedies

NPVAdvisor :

Once you get an assessment, levy or line?

NPVAdvisor :

lein?

Customer:

Isn't procedural process already deprived? the examiner / signature on the 90 day letter is titled "Chief Counsel"

NPVAdvisor :

You may want to ask for CAP or CDP or equivalent hearing first ... to dot all the Is and cross all the t's

Customer:

What are amicus briefs?

NPVAdvisor :

amicus brief is what other who are affected file in the legal action

Customer:

I know about CAP or CDP as I used to be a Revenue Officer but I am not an attorney.

NPVAdvisor :

The more amicus briefs the better the case

NPVAdvisor :

If may people are being affected, more likelihood of gong up the line OR getting a positive court holding in district court

Customer:

I still don't know if I should complain first to someone internally in the VIBIR? or if it would be better to go to an outside government offical? or the newspaper?

Customer:

Their are lots of other VIBIR issues like not having the funds for refunds so that they hold off on paying for years!

NPVAdvisor :

I really think you've hit on the true legal ussie here PROCEDURAL dur process... and it IS the 3rd district court that has jurisdiction over the bureau there

NPVAdvisor :

The Due Process Clause serves two basic goals. One is to produce, through the use of fair procedures, more accurate results: to prevent the wrongful deprivation of interests. The other goal is to make people feel that the government has treated them fairly by, say, listening to their side of the story.

NPVAdvisor :

But again, I'd start talking to a good constitutional law attorney now,,, and he/she can help with thise specific issues

NPVAdvisor :

I CAN tell you that....

Customer:

I think that maybe the disdrict/supreme court appeal may be the answer? but now I need new taxpayer to try on.

Customer:

I'll try to find a constitutional lawyer, not sure if there is one locally but I'll try.

NPVAdvisor :

TO make a claim of procedural due process all remedies must have been exhausted so you may need to (1) wait for an assessment, (2) file the


Form 12153, Request for a Collection Due Process
or Equivalent Hearing

NPVAdvisor :

(3) if the hearing denies, then you have a "ripe" issue (controversy) to take to third district court

NPVAdvisor :

but I'd start taking to the lawyer now,,,, those are strategy issues

Customer:

But first a notice of tax due or final notice is needed.

NPVAdvisor :

yep

NPVAdvisor :

but, again, you and the constitutional lawyer together can be powerful

Customer:

Is a lawyer likely to look at this without $$$

NPVAdvisor :

there may be a reason to go ahead

NPVAdvisor :

If this is a deep as you say.... YES

NPVAdvisor :

could make a good constitutional attorney's career

Customer:

thanks, XXXXX XXXXX you answered all we can.

NPVAdvisor :

there are two types of due process (procedural and substantive)

NPVAdvisor :

I really think you have a federal/constitutional questions here

Customer:

yes, I see, this is procedural

NPVAdvisor :

yep, denial of procedural rather than fundamental right

NPVAdvisor :

actually easier ton litigate

NPVAdvisor :

as substantive gets into what's freedom,what's pursuit of happiness

Customer:

something good anyway

NPVAdvisor :

YOu can help a lot of people here

NPVAdvisor :

I'd really appreciate your keeping me posted

Customer:

sure, ok

NPVAdvisor :

Name's XXXXX XXXXX say "for Lane only" then don't provide a rating (as I WILL ask you to do here), that's how we're paid

Customer:

ok, thanks a bunch

NPVAdvisor :

But this could be a very big case ,,, going to the npublic might get your immediate result ... but taking it to district court once rights have been denied could be muich bigger and a more fundamental change

NPVAdvisor :

God luck with it!

NPVAdvisor :

YW

Customer:

is there a way to print this info?

NPVAdvisor :

Yes, file/print forf your browser ALSO?

NPVAdvisor :

again soorry for the typos

NPVAdvisor :

File-Print from browser .... copy and past into a document but you can simply bookmark (save as favorite)

NPVAdvisor :

Here's the url ... this will always take you back here ... and links will stay active: http://www.justanswer.com/tax/7ve50-territory-u-s-virgin-islands-bureau-system-vibir.html

Lane, JD, CFP, MBA, CRPS
Category: Tax
Satisfied Customers: 4379
Experience: Juris Doctorate, CFP and MBA, Providing Financial & Tax advice since 1986
Lane and other Tax Specialists are ready to help you

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Juris Doctorate, CFP and MBA, Providing Financial & Tax advice since 1986