W. Va. Code R. § 121-1-46

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

Section 121-1-46 - Computation by parties for entry of decision

46.1. Agreed computations.

46.1.1. Where the office of tax appeals has filed or stated its opinion determining the issues in a case, it may withhold entry of its decision for the purpose of permitting the parties to submit computations pursuant to the office of tax appeals determination of the issues, showing the correct amount of the liability or overpayment to be entered as the decision.

46.1.2. If the parties are in agreement as to the amount of the liability or overpayment to be entered as the decision pursuant to the findings and conclusions of the office of tax appeals, then they, or either of them, shall file promptly with the office of tax appeals of a computation showing the amount of the liability or overpayment and that there is no disagreement that the figures shown are in accordance with the findings and conclusions of the office of tax appeals. In the case of an overpayment, the computation shall also include the amount and date of each payment made by the petitioner.

46.1.3. After receipt of the subdivision 46.1.2 filing, the office of tax appeals will then enter its decision.

46.2. Procedure in absence of agreement.

46.2.1. If the parties are not in agreement as to the amount of the liability or overpayment to be entered in the decision in accordance with the findings and conclusions of the office of tax appeals, then they both shall file, and serve upon the other party, their proposed calculations, along with an explanation of how the calculations were arrived at. In the case of an overpayment, the computation shall also include the amount and date of each payment made by the petitioner(s).

46.2.2. If, in accordance with subdivision 46.2. of this section, computations are submitted by the parties which differ as to the amount to be entered as the decision of the office of tax appeals, then the parties may, at the office of tax appeals discretion, be afforded an opportunity to be heard in argument thereon and the office of tax appeals will determine the correct liability or overpayment and will enter its decision accordingly.

46.3. Limit on argument. -- Any argument under subdivision 46.2.2 of this section shall be confined strictly to consideration of the correct computation of the deficiency, liability, or overpayment resulting from the findings and conclusions made by the office of tax appeals. No argument will be heard upon or consideration given to the issues or matters disposed of by the office of tax appeals findings and conclusions or to any new issues. This section may not be regarded as affording an opportunity for retrial or reconsideration.

W. Va. Code R. § 121-1-46