IN THE OFFICE OF TAX APPEALS
STATE OF WEST VIRGINIA
PETITIONER: [PETITIONER LEGAL NAME],
a [State of Formation] [Entity Type/Individual],
Taxpayer Identification No.: [FEIN/SSN]
v.
RESPONDENT: WEST VIRGINIA STATE TAX COMMISSIONER,
1001 Lee Street East, Charleston, WV 25301
PETITION FOR APPEAL OF STATE TAX ASSESSMENT
Docket No.: [Assigned by OTA]
Effective Filing Date: [MM/DD/YYYY]
[// GUIDANCE: Insert the OTA docket number after it is assigned. The “Effective Filing Date” is the date this petition is physically received by the Office of Tax Appeals (“OTA”).]
TABLE OF CONTENTS
I. Document Header (Title, Parties, Recitals, Effective Date, Jurisdiction)
II. Definitions
III. Operative Provisions
IV. Representations & Warranties
V. Covenants & Restrictions
VI. Default & Remedies
VII. Risk Allocation
VIII. Dispute Resolution
IX. General Provisions
X. Execution Block
XI. Verification
XII. Certificate of Service
I. DOCUMENT HEADER
A. Recitals
WHEREAS, on [Assessment Date], the Respondent issued Assessment No. [Assessment Number] (the “Assessment”) asserting liability for [Tax Type] in the amount of $[Amount] for the tax period(s) ending [Tax Period];
WHEREAS, Petitioner, pursuant to W. Va. Code § 11-10A-8, desires to appeal the Assessment to the OTA; and
WHEREAS, Petitioner timely files this Petition within sixty (60) days after service of the Assessment, thereby invoking the OTA’s exclusive jurisdiction and effecting an automatic stay of enforced collection, subject to statutory limitations.
NOW, THEREFORE, Petitioner respectfully submits this Petition for Appeal.
II. DEFINITIONS
Unless the context clearly indicates otherwise, the following terms shall have the meanings set forth below. Defined terms appear in initial capital letters throughout this Petition.
- “Assessment” – The tax assessment described in the Recitals, together with any interest or penalties asserted therein.
- “Applicable Law” – West Virginia Constitution, statutes, regulations, administrative rules, and authoritative guidance governing the Assessment and this appeal.
- “OTA” or “Tax Tribunal” – The West Virginia Office of Tax Appeals, the independent quasi-judicial tribunal established under W. Va. Code §§ 11-10A-1 et seq.
- “Petitioner” – [PETITIONER LEGAL NAME], including its successors and assigns.
- “Respondent” – The West Virginia State Tax Commissioner, including authorized delegates.
- “Proceeding” – The above-captioned appeal before the OTA.
[// GUIDANCE: Add or delete definitions to match the facts of the case. Maintain alphabetical order.]
III. OPERATIVE PROVISIONS
3.1 Jurisdiction & Venue
a. This Proceeding is governed exclusively by state tax law.
b. Venue lies solely with the OTA sitting in Charleston, Kanawha County, West Virginia (the “Forum”).
3.2 Timeliness & Procedural Compliance
Petitioner affirms that:
1. The Assessment was served on [Service Date];
2. This Petition is filed within sixty (60) days thereafter; and
3. All prerequisite informal review procedures, if any, have been exhausted or waived.
3.3 Statement of Issues Presented
Petitioner contests the Assessment on the following grounds:
a. [ISSUE 1 – e.g., “Improper inclusion of non-West Virginia receipts in gross income.”]
b. [ISSUE 2]
c. [ISSUE 3]
3.4 Supporting Facts
Set forth with particularity all relevant facts, including:
• Business operations description;
• Transactional chronology;
• Documentary evidence references (see Exhibit Index).
3.5 Relief Requested
Petitioner respectfully requests that the OTA:
1. Vacate or revise the Assessment as warranted;
2. Abate all associated interest and penalties; and
3. Grant such other and further relief deemed just and proper.
3.6 Collection Stay
The filing of this Petition operates as a statutory stay of enforced collection activity on the Assessment until final disposition, subject to the Tax Commissioner’s limited rights under Applicable Law to seek security if deemed necessary.
IV. REPRESENTATIONS & WARRANTIES
4.1 Authority & Capacity
Petitioner represents that it has full power, authority, and legal capacity to file and prosecute this Petition.
4.2 Accuracy & Completeness
Petitioner warrants, to the best of its knowledge, information, and belief, that all factual statements herein are true, correct, and complete in every material respect.
4.3 Documentation
Petitioner represents that all books, records, and supporting evidence relevant to the Assessment are maintained in the ordinary course of business and will be produced promptly upon reasonable request.
4.4 Survival
The representations and warranties set forth in this Section IV survive dismissal, settlement, or final adjudication of this Proceeding.
V. COVENANTS & RESTRICTIONS
5.1 Cooperation
Petitioner shall:
a. Respond timely to all lawful discovery requests;
b. Make knowledgeable personnel available for testimony; and
c. Preserve all potentially relevant evidence.
5.2 Notice of Changes
Petitioner shall notify the OTA and Respondent within ten (10) days of any material change in address, legal status, or representative of record.
5.3 Compliance
Petitioner shall remain in substantial compliance with ongoing West Virginia tax obligations during the pendency of this Proceeding.
VI. DEFAULT & REMEDIES
6.1 Events of Default
a. Failure to prosecute this Petition;
b. Willful submission of materially false information; or
c. Violation of OTA orders.
6.2 Cure Period
Unless shortened by OTA order, Petitioner shall have fifteen (15) days after written notice to cure any default.
6.3 Remedies
Upon uncured default, the OTA may dismiss this Petition with prejudice, reinstate the Assessment, and lift the collection stay, in addition to any sanctions authorized under Applicable Law.
6.4 Attorney Fees & Costs
If the OTA determines that Respondent’s position was not substantially justified, Petitioner reserves the right to seek recovery of reasonable administrative litigation costs pursuant to Applicable Law.
VII. RISK ALLOCATION
7.1 Burden of Proof
Petitioner acknowledges that, except as otherwise provided by Applicable Law, the burden of proof rests upon the taxpayer to establish by a preponderance of the evidence that the Assessment is erroneous.
7.2 Limitation of Liability
In no event shall either party be liable for amounts in excess of the contested tax, interest, and penalties lawfully recoverable under Applicable Law.
7.3 Force Majeure
Deadlines shall be equitably tolled for events beyond a party’s reasonable control, including natural disasters, government shutdowns, or other force-majeure occurrences.
VIII. DISPUTE RESOLUTION
8.1 Governing Law
This Proceeding shall be governed exclusively by West Virginia state tax law and the OTA’s procedural rules.
8.2 Forum Selection
The OTA is the sole forum for adjudicating this appeal at the administrative level. Any subsequent judicial review shall lie in the Circuit Court of Kanawha County, West Virginia, as provided by statute.
8.3 Limited Arbitration
By statute, arbitration is not applicable to this Proceeding except by mutual agreement after OTA jurisdiction is exhausted. Any such agreement must be in a signed, written instrument.
8.4 Jury Waiver
Should judicial review be pursued, Petitioner acknowledges that West Virginia law provides limited availability of jury trials in tax matters and, to the extent permissible, knowingly waives any right thereto.
8.5 Injunctive Relief
Nothing herein limits either party’s right to seek equitable relief to preserve the status quo or enforce the statutory collection stay.
IX. GENERAL PROVISIONS
9.1 Amendments & Waivers
No amendment or waiver of any provision herein is effective unless in writing and filed with the OTA. A party’s failure to enforce any right is not a waiver of future enforcement.
9.2 Assignment
Neither party may assign this Petition or any rights hereunder without the prior written consent of the other party and approval of the OTA, except that the Respondent may assign to a lawful successor to the office.
9.3 Severability
If any provision is found invalid, the remaining provisions shall be enforced to the fullest extent permitted by law, and the invalid provision shall be reformed consistent with the parties’ intent.
9.4 Entire Agreement
This Petition constitutes the entire statement of Petitioner’s claims and supersedes all prior or contemporaneous submissions concerning the Assessment.
9.5 Counterparts & Electronic Signatures
This Petition may be executed in counterparts, each deemed an original, and signatures transmitted electronically shall be deemed valid and binding.
X. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned, being duly authorized, executes this Petition as of the Effective Filing Date written above.
[AUTHORIZED SIGNATORY NAME]
[TITLE / CAPACITY]
[PETITIONER LEGAL NAME]
Date: _______
[// GUIDANCE: Attach an authorizing corporate resolution or power-of-attorney (Form WV-2848) if signing on behalf of an entity taxpayer.]
XI. VERIFICATION
STATE OF __ )
COUNTY OF __ ) ss:
The undersigned, after being duly sworn, states under oath that (i) he/she is the [Title] of [Petitioner]; (ii) he/she has read the foregoing Petition; and (iii) the statements made therein are true and correct to the best of his/her knowledge, information, and belief.
[NAME]
Subscribed and sworn before me this ___ day of _, 20.
Notary Public
My Commission Expires: ______
XII. CERTIFICATE OF SERVICE
I hereby certify that on this ___ day of _, 20, a true and correct copy of the foregoing Petition, together with all exhibits, was served upon:
Office of Legal Services
West Virginia State Tax Department
P.O. Box 1005
Charleston, WV 25324-1005
by ☐ U.S. Mail, ☐ Certified Mail (Return Receipt), ☐ Hand Delivery, or ☐ Electronic Mail (as permitted).
[NAME]
Counsel for Petitioner
WV State Bar ID No.: [Bar #]
[// GUIDANCE: Modify service method to comply with OTA procedural rules. Retain proof of mailing/delivery.]
[// GUIDANCE TO PRACTITIONER:
1. Exhibits – Assemble an indexed binder (or PDF) of all relevant documents: the Assessment, audit workpapers, correspondence, spreadsheets, accounting records, affidavits, and legal authorities.
2. Deadlines – Calendar all OTA-issued scheduling orders immediately. Strict compliance is critical; continuances are disfavored absent good cause.
3. Settlements – Consider requesting an “informal conference” with the Tax Department’s litigation division to explore negotiated resolution before full hearing.
4. Confidentiality – OTA proceedings are generally confidential; verify any desired public-record redactions.
5. Protective Bond – If you contemplate subsequent circuit-court appeal, evaluate bond-posting requirements early to avoid enforcement exposure.
6. Pre-Hearing Briefing – OTA routinely orders simultaneous exchange of witness lists and pre-hearing briefs; draft outlines now to expedite preparation.
]