West Virginia Code of State Rules › Agency 121 - Tax Appeals › Title 121 - PROCEDURAL RULE WEST VIRGINIA OFFICE OF TAX APPEALS › Series 121-01 - Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals › Section 121-1-19 - Filing of petition and other papers of the case

Current through Register Vol. XLI, No. 28, July 12, 2024
19.1. Hand delivery. -- The petition,
				including the required copy and attachments, may be hand delivered to the
				office of tax appeals, in Charleston, West Virginia, during normal business
				hours, which are 8:30 a.m. to 5:00 p.m., Monday through Friday, except legal
				holidays in this state.
19.2. U.S.
				mail/private carrier delivery. -- The petition, including the required copy and
				attachments, may be mailed, postage prepaid, to the office of tax appeals. A
				Petitioner may use the U.S. Postal Service or a private carrier (such as FedEx)
				may be used.
19.3. Timely mailing
				is timely filing. -- The earliest U.S. postmark date shown on the envelope or
				other wrapper is the date of filing. If the U.S. postmark date is illegible or
				missing, the date of physical receipt of the petition in the office of tax
				appeals is the date of filing.
19.4. Facsimile transmission. -- The petition
				may be filed by facsimile transmission to the office of tax appeals at (304)
				558-1670. The Office of Tax Appeals fax machine operates 24 hours a day, seven
				(7) days a week. A document filed by fax shall be considered filed when it is
				received by the Office of Tax Appeals, as reflected on the fax transmission
				information from the OTA equipment. Any document received by eleven fifty-nine
				p.m., will be considered as received that day.
19.5. E-mail delivery. -- While the filing of
				a petition by email is permitted, petitioners should be aware that any email
				filing runs the risk of being seen by parties outside of the Office of Tax
				Appeals. The petition may be sent by e-mail to the executive director of the
				office of tax appeals at the following e-mail address: wvota@wv.gov. Under no
				circumstance will the Office of Tax Appeals accept an email as a petition. The
				petition and any attachments must be a Microsoft Word or Adobe Acrobat PDF
				attachment to the email. The Office of Tax Appeals will not accept attachments
				that are not Microsoft Word or Adobe Acrobat PDF.
19.6. Web-based filing. --
				[RESERVED].
19.7. Wrong address. --
				If instead of mailing or otherwise delivering the petition to the office of tax
				appeals, the petitioner, or the petitioner's representative, causes the
				petition to be delivered to a place other than the office of tax appeals, such
				as, for example, the office of secretary of tax and revenue, the office of
				state tax commissioner or another office in the state tax department, receipt
				by that office is not receipt by the office of tax appeals.
19.8. Filing of other papers in the case. --
				Any pleadings, motions, notices, demands, briefs, appearances, letters or other
				similar documents or papers relating to a case before the office of tax
				appeals, may be filed in the same manner as the Petition, pursuant to Sections
				19.1 through 19.4 as described above.
19.9. All papers filed with the Office of Tax
				Appeals should be prepared in the style of the case. Papers filed without basic
				information, such as name of the case, docket number or the filer's contact
				information run the risk of being misfiled and may delay proceedings in the
				matter. Additionally, all papers filed with the Office of Tax Appeals should be
				legible and if they are not, this too may delay proceedings in the matter.
19.9.1. Filing of other papers in the case by
				email. -- Except for motions to continue, under no circumstance will the Office
				of Tax Appeals accept an email as a pleading in a case. The pleading or paper
				must then be sent as a Microsoft Word or Adobe Acrobat PDF attachment to the
				email. However, the Office of Tax Appeals will accept a motion to continue via
				email.