W. Va. Code R. § 110-10D-6

Current through Register Vol. XLI, No. 50, December 13, 2024

Section 110-10D-6 - Restrictions on Electronic Filing

6.1. Any taxpayer or any person filing on behalf of a taxpayer that elects to use the electronic filing and electronic signature procedures as established in this rule shall be presumed to understand and agree that the provisions of W. Va. Code § 11-9-1 et seq. prescribes the penalties for the abuse of those procedures.

6.1.a. For example, a taxpayer that knowingly files a false or fraudulent electronic return is subject to the same penalties ascribed in W. Va. Code § 11-9-10 as is a taxpayer that knowingly files a false or fraudulent paper return.

6.2. Each abuse of any procedure established herein constitutes a separate and distinct violation of this rule and subjects the taxpayer or person filing on behalf of the taxpayer to a new and separate penalty as prescribed in W. Va. Code § 11-9-1 et seq.

6.3. Upon discovery of a second violation of the procedures established herein, the West Virginia Taxpayer Signature PIN assigned that taxpayer shall be deactivated for the current and two immediately succeeding tax years. This deactivation shall occur in addition to the imposition of an appropriate penalty prescribed in W. Va. Code § 11-9-1 et seq.

6.4. A taxpayer whose West Virginia Taxpayer Signature PIN has been deactivated shall only be permitted to apply to reactivate the taxpayer's West Virginia Taxpayer Signature PIN if, after the full penalty period, the taxpayer agrees in writing to desist from further violations of this rule. The Commissioner shall retain discretion when determining whether to reactivate a West Virginia Taxpayer Signature PIN.

6.4.a. If, after having the West Virginia Taxpayer Signature PIN reactivated by the Commissioner, a taxpayer again violates the procedures described herein, that taxpayer in addition to being subject to the appropriate penalty prescribed in W. Va. Code § 11-9-1 et seq. shall have their assigned West Virginia Taxpayer Signature PIN revoked.

6.5. Where the abuse of procedures is determined to be the fault of a person acting with authority to file on behalf of a taxpayer but not the fault of the taxpayer, that taxpayer may apply for a new West Virginia Taxpayer Signature PEST so as to facilitate the electronic filing of the taxpayer's return by either the taxpayer or a person authorized by the taxpayer; provided, that the taxpayer applying for a new PIN must agree not to grant signature authority to a third party that, in previously filing the taxpayer's return, abused the procedures established herein.

6.5.a. A person that has been granted signature authority to file on behalf of a taxpayer and that is found to have abused the procedures of this rule on more than one occasion shall have its signature authority revoked and shall not be approved by the Commissioner to file any future electronic returns on behalf of any taxpayer.

W. Va. Code R. § 110-10D-6