estimate from the tax office
November 23, 2009 | 20,00 EUR | answered by Michael Vogt
We received an estimate from the tax office for the year 2007 because we did not submit our tax return. I lodged a timely objection in December 2008. In March 2009, I received a letter demanding immediate payment. The estimate is over 2000 euros. Normally, we always receive money back. I subsequently submitted the tax return and mentioned the objection. It seems that the objection never arrived there, so I am being asked to pay. Unfortunately, we did not send the letter by registered mail, but I have witnesses that the letter was handed in. My daughter and an acquaintance handed in the letter together at the post office. Now I have received a rejection from the tax office stating they do not recognize this and I can now file a complaint with the next higher authority. My question is, does this make any sense? You can't track a letter beyond the post office. How can I prove whether the letter was lost at the post office or only at the tax office?
Kind regards,
Martin and Anja Brüggestrat
Dear seeker of advice,
Your question may I answer as follows based on the facts you described and taking into account your commitment:
According to § 355 para. 1 AO, an objection against a tax assessment must be filed within one month after its announcement.
According to the jurisdiction of the Federal Fiscal Court, the taxpayer bears the burden of proof that the objection was received by the authority in a timely manner. According to this jurisdiction, neither a presumption of receipt nor a so-called access fiction is in favor of the taxpayer, so that even proof that the objection was submitted to the post office may not be sufficient.
However, in these cases, there is generally the possibility to apply for reinstatement according to § 110 AO.
In this case, it would have to be explained in detail when (on which day at what time), in what way (dropped into a specific postbox or submitted at a specific post office), and by whom the document was sent to the post office.
Please note that reinstatement is also subject to strict deadlines and must be requested no later than one year after the missed deadline and four weeks after the obstacle has been removed.
Therefore, I recommend that you submit a corresponding reinstatement request as soon as possible. You may want to consider doing this through a lawyer.
I hope that my answer has given you an initial overview of the legal situation.
I would like to point out that this answer, based on the information provided, is only an initial legal assessment of the situation. It cannot replace a comprehensive evaluation. The legal assessment may vary significantly by adding or omitting relevant information.
Feel free to contact me through the follow-up option on this platform or via my email address.
For legal representation beyond this initial consultation, my law firm is also available to assist you.
Wishing you a pleasant day,
Sincerely,
RA Michael Vogt
