The West Virginia Office of Tax Appeals began operations on January 01, 2003. OTA hears and decides primarily state tax disputes that are not resolved informally before the State Tax Commissioner’s Office. OTA is completely separate from and totally independent of the State Tax Commissioner’s Office and is a quasi-judicial (court-like) tribunal that is part of the executive branch of state government (within the West Virginia Department of Revenue for administrative support and budgetary purposes only). OTA is comparable to the United States Tax Court not to the Appellate Division of the Internal Revenue Service. OTA’s independence from the State Tax Commissioner’s Office eliminates the perception of unfairness in the prior process that had the same agency (the State Tax Commissioner’s Office) collecting state tax revenues and administratively adjudicating state tax disputes (through the Commissioner’s former Office of Hearings and Appeals).
Effective December 1, 2022, please call the office at (304) 558-1666 to confirm receipt of faxed documents until further notice. Please note, we will not be responsible for lost documents.
Please read all instructions and attach requested paperwork if you plan on filing an appeal. Failure to do so will result in a delay in your case.
When filing a new petition, please only use one (1) form of submission, do not send duplicates by other means.