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he had not paid Virginia state income taxes during the past several years. That is true, he said, because his income is reported and taxed in the District of Columbia.
In 1985, Mr. Gooch said, after he bought property in the town and registered to vote, he filed a partial-year tax return. The next year, he wondered about his tax situation, and took the matter to Commissioner of Revenue Beverly Atkins.
She called the Department of Taxation in Richmond and then advised him that, in their opinion, he had no tax liability in Virginia. In fact, she told him he should file for a refund of the tax he had paid on the partial-year return he sent in 1985. “The state sent me the refund, plus interest, and stopped sending me Virginia tax returns,” Mr. Gooch said.
See GOOCH, p. 5
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