· Petitions for reassessment or refund presented to this agency should be complete and properly signed by the petitioner or their representative. It is extremely important that contact information for you and your representative are on the forms to include full addresses and working telephone numbers.
· According to the governing statute for appeal to this office, the taxpayer has
exactly 60 calendar days to submit their petition, counting from the day they
receive the notice of assessment or denial of refund letter from the State Tax
Commissioner’s Office, failure to meet this deadline, even by one day,
will likely result in dismissal of your petition from the docket. There
are no exceptions to this statutory requirement.
completing the WV-2848 Power of Attorney Form: This form is a Tax
Division form. OTA needs this form completed in all cases whereby you
wish a representative to be involved with your case. OTA does NOT require
the document to be an original or with original signatures for purposes related
to OTA business. A copy will suffice. All other aspects of the form
apply for Tax Appeal purposes.