W. Va. Code R. § 121-1-19

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

Section 121-1-19 - Filing of petition and other papers of the case

19.1. Hand delivery. -- The petition, including the required copy and attachments, may be hand delivered to the office of tax appeals, in Charleston, West Virginia, during normal business hours, which are 8:30 a.m. to 5:00 p.m., Monday through Friday, except legal holidays in this state.

19.2. U.S. mail/private carrier delivery. -- The petition, including the required copy and attachments, may be mailed, postage prepaid, to the office of tax appeals. A Petitioner may use the U.S. Postal Service or a private carrier (such as FedEx) may be used.

19.3. Timely mailing is timely filing. -- The earliest U.S. postmark date shown on the envelope or other wrapper is the date of filing. If the U.S. postmark date is illegible or missing, the date of physical receipt of the petition in the office of tax appeals is the date of filing.

19.4. Facsimile transmission. -- The petition may be filed by facsimile transmission to the office of tax appeals at (304) 558-1670. The Office of Tax Appeals fax machine operates 24 hours a day, seven (7) days a week. A document filed by fax shall be considered filed when it is received by the Office of Tax Appeals, as reflected on the fax transmission information from the OTA equipment. Any document received by eleven fifty-nine p.m., will be considered as received that day.

19.5. E-mail delivery. -- While the filing of a petition by email is permitted, petitioners should be aware that any email filing runs the risk of being seen by parties outside of the Office of Tax Appeals. The petition may be sent by e-mail to the executive director of the office of tax appeals at the following e-mail address: wvota@wv.gov. Under no circumstance will the Office of Tax Appeals accept an email as a petition. The petition and any attachments must be a Microsoft Word or Adobe Acrobat PDF attachment to the email. The Office of Tax Appeals will not accept attachments that are not Microsoft Word or Adobe Acrobat PDF.

19.6. Web-based filing. -- [RESERVED].

19.7. Wrong address. -- If instead of mailing or otherwise delivering the petition to the office of tax appeals, the petitioner, or the petitioner's representative, causes the petition to be delivered to a place other than the office of tax appeals, such as, for example, the office of secretary of tax and revenue, the office of state tax commissioner or another office in the state tax department, receipt by that office is not receipt by the office of tax appeals.

19.8. Filing of other papers in the case. -- Any pleadings, motions, notices, demands, briefs, appearances, letters or other similar documents or papers relating to a case before the office of tax appeals, may be filed in the same manner as the Petition, pursuant to Sections 19.1 through 19.4 as described above.

19.9. All papers filed with the Office of Tax Appeals should be prepared in the style of the case. Papers filed without basic information, such as name of the case, docket number or the filer's contact information run the risk of being misfiled and may delay proceedings in the matter. Additionally, all papers filed with the Office of Tax Appeals should be legible and if they are not, this too may delay proceedings in the matter.

19.9.1. Filing of other papers in the case by email. -- Except for motions to continue, under no circumstance will the Office of Tax Appeals accept an email as a pleading in a case. The pleading or paper must then be sent as a Microsoft Word or Adobe Acrobat PDF attachment to the email. However, the Office of Tax Appeals will accept a motion to continue via email.

W. Va. Code R. § 121-1-19