Office of Tax Appeals
112 California Ave
Building 4, 7th Floor
Charleston, WV 25305
Tel.: (304) 558-1666
Fax: (304) 558-1670
Email: wvota@wv.gov

Welcome to the Office of Tax Appeals

​NOTICE: ​

EFFECTIVE IMMEDIATELY THE OFFICE OF TAX APPEALS HAS MOVED TO A NEW LOCATION. 
OUR NEW ADDRESS IS:​

​112 CALIFORNIA AVE.
BUILDING 4, 7TH FLOOR
CHARLESTON, WV 25305​

FOR THOSE WISHING TO FILE AN APPEAL, WE HAVE IN THE PAST AND WILL CONTINUE TO UTILIZE THE POST MARKED DATE FOR PURPOSES OF ENSURING THAT APPEALS HAVE B​EEN RECEIVED BY THE STATUTORY DEADLINES. OUR FAX NUMBER AND EMAIL ADDRESS WILL REMAIN THE SAME.


PLEASE NOTE: IT HAS COME TO OUR ATTENTION THAT MAIL IS NOT BEING FORWARDED TO OUR NEW ADDRESS. ​IF YOU HAVE ATTEMPTED TO SEND MAIL TO THE OFFICE OF TAX APPEALS AND IT HAS BEEN RETURNED, IMMEDIATELY CONTACT OUR OFFICE AND MOST IMPORTANTLY SAVE THE ENVELOPE THAT WAS RETURNED TO YOU!!​​


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).

Effect​​ive 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.
​EFFECTIVE MARCH 4, 2025,​ OUR FAX MACHINE IS TEMPORARILY OUT OF SERVICE. ​​

Effective June 17, 2024, we will not have access or the ability to know zip files are being sent to our office.

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. ​​​​


Important Reminders

· Petitions​​ for appeal​ 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.

·  In 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. 

 

 

See All Important Reminders