Originally Posted by: Taxes-101 
FYI...
The Administrative "Request for Refund and Protective Claim" submitted
to the State of Virginia on July 30, 2019, is 21 pages of reasoning and
rationale. Based predominately on the "Dawson v Steager" U.S. Supreme Court
decision in Feb 2019.
Taxes-101
I'd be curious to know how
Dawson v. Steager helps in this situation. The holding in that case simply reaffirmed past decisions and existing Federal law (4 U.S. Code §111):
The United States consents to the taxation of pay or compensation for personal service as an officer or employee of the United States, a territory or possession or political subdivision thereof, the government of the District of Columbia, or an agency or instrumentality of one or more of the foregoing, by a duly constituted taxing authority having jurisdiction, if the taxation does not discriminate against the officer or employee because of the source of the pay or compensation.
The holding in
Dawson is that a State violates §111 when it treats retired state employees more favorably than retired federal employees and no “significant differences between the two classes” justify the differential treatment. In the CSRS situation, the Virginia court already applied §111 to the facts and held that there is no discrimination against Federal CSRS employees based on the source of their pay or compensation, as prohibited by §111 (and that decision was upheld by the Supreme Court of Virginia). Nothing in
Dawson would seem to change the previous Virginia court rulings, as it simply applied §111 in the normal course, where West Virginia "expressly affords state law enforcement retirees a tax benefit that federal retirees cannot receive." Is there a way for you to share the "Request for Refund and Protective Claim" that was submitted? I would love to see the reasoning and rationale, as I just don't see how the decision in
Dawson would result in a change in the previous Virginia court rulings.
I am also curious why there was no attempt to appeal to the U.S. Supreme Court when the Supreme Court of Virginia previously refused the petition for appeal and ruled that there was no reversible error in the circuit court's judgment. It seems like starting the process over again in an attempt to likely appeal to the U.S. Supreme Court, as indicated in your post two days ago, just used a lot more time. I think your "unlikely to work" predictions are probably correct:
Round two was launched on July 30, 2019 with the Admin filing.
But it will likely need ALL FOUR steps:
1. File admin claim on over taxation. (FILED JULY 30, 2019).
2. Admin unlikely to work; file in VA Circuit Court (coming soon).
3. Circuit Court unlikely to work; Appeal to VA Supreme Court (coming soon).
4. Supreme Court VA unlikely work; Appeal U.S. Supreme Court (coming soon).
To complete All Four steps may take up to a year. Be patient.
Taxes-101
My guesses based on
Dawson and the prior Virginia proceedings: 1. Admin, dismissal based on earlier court rulings; 2. Virginia Circuit Court, dismissal based on earlier court rulings; 3. Supreme Court of Virginia, refuse the petition for appeal based on earlier court rulings; and 4. U.S. Supreme Court, refuse to grant petition for a writ of certiorari. But, perhaps the "Request for Refund and Protective Claim" contains an argument based on
Dawson that is not readily apparent from the language in the decision itself.