In general
(a) If the Director determines that there is a deficiency in respect of any tax imposed by the Virgin Islands income tax law, he is authorized to send notice of such deficiency to the taxpayer by registered mail.
Address for notice of deficiency
(b) Income taxes.
(1) In the absence of notice to the Director under section 1423 of this title of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by chapter 1 of the Virgin Islands income tax law, if mailed to the taxpayer at his last known address, shall be sufficient for purposes of such chapter and this chapter even if such taxpayer is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence.
(2) Joint income tax return. In the case of a joint income tax return filed by husband and wife, such notice of deficiency may be a single joint notice, except that if the Director has been notified by either spouse that separate residences have been established, then, in lieu of the single joint notice, a duplicate original of the joint notice shall be sent by registered mail to each spouse at his last known address.
Further deficiency letters restricted
(c) If the Director has mailed to the taxpayer a notice of deficiency as provided in subsection (a) of this section, and the taxpayer files a petition with the district court within the time prescribed in section 943 of this title, the Director shall have no right to determine any additional deficiency of income tax for the same taxable year, except in the case of fraud, and except as provided in section 944 of this title (relating to assertion of greater deficiencies before the district court), in section 943(b)(1) of this title (relating to mathematical errors), or in section 1361(a) of this title (relating to the making of jeopardy assessments).