W. Va. Code R. § 110-10G-4

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

Section 110-10G-4 - Conciliation

4.1. The Tax Commissioner shall appoint a conciliation coordinator, an assistant conciliation coordinator and conciliators from available staff of the Tax Department.

4.1.1. If funds are available, the Tax Commissioner may enter into contracts with individuals and organizations to conduct conciliation.

4.2. A taxpayer who has received a notice of proposed assessment pursuant to a field or internal desk audit may request conciliation by filing a written request with the conciliation coordinator. The notice shall inform the taxpayer of the right to request conciliation or mediation and the requirements that must be met by the taxpayer in order to file a request.

4.2.1. The conciliation coordinator or assistant conciliation coordinator shall assign a date, time and place for a conciliation conference when a request for conciliation is approved, and shall notify the parties by written notice at least twenty calendar days in advance of the conference date, which shall be within forty-five calendar days after the request is received, unless continued for good cause.

4.3. A conciliator assigned to a particular case may have no financial or personal conflict of interest with respect to the taxpayer or issue in controversy in that case.

4.4. A conciliator shall conduct conciliation impartially and informally, without regard to the rules of evidence, in a conference where the parties are afforded the opportunity to resolve their disagreements on the facts and issues in dispute. The conciliator's role is to guide the parties to mutual agreement, rather than imposing an agreement on the parties. The goal of the conciliator shall be, where possible, in whole or in part, to eliminate the need for a hearing at the Office of Tax Appeals or to narrow the scope of the facts and issues in dispute if there is a hearing.

4.5. The Tax Department shall develop a form requesting the following information and any other information considered relevant.

4.5.1. The name and address of the taxpayer;

4.5.2. The name and address of the taxpayer's representative, if any;

4.5.3. The type and amount of tax in controversy and all applicable taxable periods involved;

4.5.4. The action or decision being protested and the operating unit or division taking that action or making that decision;

4.5.5. The facts and law which the taxpayer believes to be relevant to the controversy;

4.5.6. The signature of the taxpayer or the taxpayer's representative, beneath statements to the effect that the facts set forth in the request are truthful and accurate; that no relief has previously been granted for the same controversy; that the running of time limitations on making assessments is suspended during conciliation; and that the taxpayer acknowledges and waives any potential conflict of interest the conciliator may have as an employee of the Department;

4.5.7. A legible copy of the notice of proposed assessment that is at issue; and

4.5.8. An original copy of a power of attorney, if applicable.

4.6. The Tax Department may at any time prior to or during conciliation request that the taxpayer supply additional information in order to process the request for conciliation or resolve the issues in the request.

4.7. Taxpayers requesting conciliation may represent themselves, or may be represented by an attorney, accountant, enrolled agent or any other person.

4.7.1. A partnership may act through one of its general partners without filing a power of attorney, and may act through one of its limited partners or employees if a power of attorney is filed.

4.7.2. A corporation may act through one of its officers without filing a power of attorney, and may act through one of its employees if a power of attorney is filed.

4.7.3. A limited liability company may act through one of its officers or managers without filing a power of attorney, and may act through one of its employees if a power of attorney is filed.

4.7.4. An individual requesting conciliation may be represented by a friend or member of the family who is not an attorney only if a power of attorney is filed, unless the individual is present during conciliation or permission is received by the individual from the conciliation coordinator or assistant conciliation coordinator.

4.8. The conciliation coordinator may reject a request for conciliation that is frivolous or that is filed for the purpose of delaying the collection of tax.

4.9. Because conciliation is a voluntary process, both parties are required to agree in order to reach a settlement or other agreement. Either party may withdraw from conciliation for any reason at any time prior to the termination of conciliation by notifying the conciliator and the other party in writing.

4.10. In order to expedite the prompt resolution of disputes, the Tax Commissioner may delegate to the conciliator in advance of the conciliation conference the right to waive or modify interest, penalties, additions to tax and any other matters the Commissioner considers appropriate, in accordance with the Commissioner's authority under the Code.

4.11. If the parties reach an agreement, one of the parties or the conciliator shall memorialize the agreement in writing, and the taxpayer shall sign, date and return it.

4.11.1. The agreement shall include a waiver of the right to petition for a hearing before the Office of Tax Appeals.

4.11.2. The agreement shall have no precedential value or estoppel effect in any other proceeding.

4.12. The conciliator may not be called as a witness in any litigation or mediation involving the parties in any way relating to the dispute that is the subject of conciliation.

W. Va. Code R. § 110-10G-4