The Virginian-Pilot
                             THE VIRGINIAN-PILOT 
              Copyright (c) 1994, Landmark Communications, Inc.

DATE: Sunday, November 13, 1994              TAG: 9411110016
SECTION: COMMENTARY               PAGE: J4   EDITION: FINAL 
TYPE: Letter 
                                             LENGTH: Short :   29 lines

BUREAUCRACY OF TAX REFUNDS

Regarding the plea of Sam T. Barfield, Norfolk commissioner of revenue, to retain the present system of filing state tax returns through local offices (letter, Nov. 1):

I am a tax practitioner (enrolled agent) of 28 years. Half of that time was in California, the state with the most tax returns filed - all though one central office. In my experience, returns were handled as correctly and expeditiously as could be expected, as were questions and correspondence.

Of course, Mr. Barfield has self-interest in retaining the present system. But taxpayers, who pay the salaries of both the local and state processers, also have an interest. This system expands the probability of errors and delays and preserves another layer of bureaucracy at taxpayer expense.

Mr. Barfield's implication that local processing allows refunds within three weeks simply represents the accelerated-refund program. It could be accomplished just as quickly from Richmond.

ARTHUR A. BISH

Virginia Beach, Nov. 4, 1994 by CNB