W. Va. Code R. § 110-10G-3

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

Section 110-10G-3 - Jurisdiction and Scope of Alternative Dispute Resolution

3.1 A taxpayer may request alternative dispute resolution after receipt of a notice of proposed assessment. A taxpayer for whom alternative dispute resolution has been unsuccessful may subsequently appeal to the Office of Tax Appeals.

3.1.1. Conciliation resulting in a final agreement is conclusive and binding on both parties and unless there is fraud, malfeasance or misrepresentation of a material fact, the agreement precludes any subsequent appeal of the matters agreed to in the final agreement and the matters agreed upon shall not be reopened or the agreement modified.

3.2. A taxpayer may petition the Tax Department for conciliation, or if conciliation does not resolve the dispute, the Office of Tax Appeals for mediation.

3.2.1. The mediation program of the Office of Tax Appeals is set forth in the procedural rule for the Rules of Practice and Procedure Before the West Virginia Office of Tax Appeals, §§12 CSR1 §1 et seq.

3.2.2. The Tax Department shall promulgate any procedural rules, forms, instructions, and publications necessary or useful to implement the conciliation program adopted in this rule.

3.3. Alternative dispute resolution shall not apply to financial hardship claims, collection cases, disputes already in litigation, constitutional issues, licensing laws administered by the Commissioner, jeopardy assessments or assessments made pursuant to interstate taxing agreements. However, participation in alternative dispute resolution shall not prevent the Commissioner from making jeopardy assessments in accordance with W. Va. Code § 11-10-7(b).

3.4. Alternative dispute resolution shall not be available if authoritative resolution of an issue is needed for precedential value, if formal resolution is needed to avoid variation in treatment of taxpayers, or if a formal proceeding before the Office of Tax Appeals is otherwise in the public interest or sound tax administration.

3.5. When alternative dispute resolution is applicable and available, the Department shall send a taxpayer to whom a notice of assessment would otherwise be sent a notice of proposed assessment. A taxpayer shall file the request for the alternative dispute resolution within thirty calendar days after the date the taxpayer received the written notice of proposed assessment. If the request is not timely received, the Department shall send the taxpayer a notice of assessment and the time limitations set forth in the Code for filing a petition for hearing in the Office of Tax Appeals shall commence to run.

3.5.1. A notice of proposed assessment shall be served in the same manner that a notice of assessment is served under W. Va. Code § 11-10-5e.

3.6. Conciliation shall not suspend the accrual of any amount which may be due for interest, additions to tax and penalties.

W. Va. Code R. § 110-10G-3