W. Va. Code R. § 121-1-18

Current through Register Vol. XLI, No. 40, October 4, 2024

Section 121-1-18 - Commencement of proceedings

18.1. Petition required. -- All proceedings before the office of tax appeals shall be commenced by timely filing with the executive director a written petition that meets the requirements of this section.

18.2. Form of petition.

18.2.1. A form for a petition is available from the office of tax appeals, upon request. The form is also available on the internet at www.taxappeals.wv.gov

18.2.2. A petition shall be prepared on letter-size paper (8 1/2" x 11") by computer or typewriter, if possible. If a computer or typewriter is not available, the petition may be completed by handwriting that is legible (printing is preferred over cursive).

18.2.3. A petition shall include the following information:

18.2.3.a. The petitioner's name, including any "doing business as" name;

18.2.3.b. The petitioner(s) mailing address (street address and any post office box or drawer), e-mail address (if any), telephone number(s), and fax number (if any);

18.2.3.c. The type(s) of tax(es) involved or the specific nature of the non-tax matter involved (such as a charitable bingo license revocation);

18.2.3.d. The division, section, unit, or other organizational part of the state tax department that issued the notice of assessment, denied the claim for refund or credit, suspended or refused to issue the license or business registration certificate, or took any other action prompting the filing of the petition;

18.2.3.e. The date on which the petitioner received the written notice that prompted the filing of the petition;

18.2.3.f. If applicable, the taxable period(s) or year(s) involved and the amount of tax, additions, penalty, interest or other amount in controversy;

18.2.3.g. Separately numbered paragraphs stating, in clear, concise, and, as much as possible, specific terms, each and every material error, factual or legal, that the petitioner alleges has been made by the state tax department;

18.2.3.h. The specific relief sought by the petitioner(s);

18.2.3.i. If desired by the petitioner(s), a request that the matter, if eligible and approved by the office of tax appeals, be processed as a small claim case under section 51 of this rule;

18.2.3.j. The name, mailing address, e-mail address (if any), telephone number(s), fax number (if any), and occupation (such as lawyer or certified public accountant) of the petitioner's representative, if any;

18.2.3.k. Any necessary signatures regarding a waiver of the confidentiality provisions of West Virginia Code Section 11-10-5d.

18.2.3.l. The signature of the petitioner, or of the petitioner's representative, and the date signed, beneath a statement that the petition is made with the knowledge that a willfully false representation set forth in the petition is a misdemeanor punishable according to law; and

18.2.3.m. It is not necessary that the petition be notarized.

18.3. Required attachment.

18.3.1. In general. -- A legible and complete copy of the determination of the state tax department (e.g., notice of assessment, denial of claim for refund or credit, refusal to issue license, order suspending a license, etc.) prompting the filing of the petition shall be attached to the petition. A petition is not complete and is deficient without this attachment.

18.3.2. Exception. -- The only exception to subdivisions 18.3.1 is a petition for refund or credit that is filed because the state tax department failed to act on a claim for refund or credit. In this latter instance, a true copy of the claim for refund or credit shall be attached, along with evidence of the date the claim was filed with the state tax department, such as a certified mail return receipt card signed by an employee or agent of the state tax department.

W. Va. Code R. § 121-1-18