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 121-1-18 - Commencement of proceedings

Current through Register Vol. XLI, No. 28, July 12, 2024
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 ½" 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.