The Auditing Division conducts field and desk reviews of individual and business returns and records to verify accuracy of returns and amounts remitted.
Dana Angell began her career with the State Tax Department in March of 1980 as a Tax Examiner I. She
rose through the ranks of the division as a Tax and Revenue Auditor II, then Tax and Revenue Auditor III, and in 2005 was promoted to Support unit Supervisor. She held this position for 2 years and then was promoted to Tax and Revenue Manager in 2007. Angell became Director of the Auditing Division in February 2008.
Angell attended the University of Virginia at Wise and obtained degrees in English, Business, and Public Administration in 1979.
The Compliance section collects delinquent taxes that are due to the State of West Virginia in a professional and reasonable manner.
Tax Unit Supervisor/LEADS
Tax Unit Supervisor/AMU
Compliance - Regional Office Supervisors:
Thomas A Moore Jr. has been with the State Tax Department since 2001. He began his career with the Criminal
Investigations Division. He has been an Investigator 1, Investigator 2, and Investigator 3 and served as Assistant Director of Criminal Investigations Division for five years. He was appointed Director of Criminal Investigations Division in 2011.
Moore was appointed to Acting Director of Compliance Division in 2014, serving a dual role for one year. He was then appointed as Director of Compliance Division in 2015.
Moore has a Bachelor of Science degree from West Virginia State College.
The Criminal Investigations Division investigates criminal violations of state tax laws.
Randy Young was named director of the Criminal Investigations Division in 2015.
Before coming to the State Tax Department in 2012 as the division’s assistant director, he served in many roles of investigative work.
Young served in the Charleston Police Department from 1979 until retiring at the rank of Captain in 2005. He served in several capacities including detective, Assistant Chief of Detectives, Chief of Detectives and Investigative Services Bureau Chief. Young also served four years as a Task Force Agent with the U.S. Drug Enforcement Administration.
Upon retirement from the CPD, he worked for the U.S. Marshall Service at the Federal Court House in Charleston from 2005-07. Young then went to the Division of Labor as an Undocumented Worker Inspector from 2007-2009 moving then to serve as an investigator for the Medicaid Fraud Control Unit.
The Information Technology Division supports each of the other divisions by providing information technology services that benefit all.
Kwasi C. Toombs is Director of Information Technology for the West Virginia State Tax Department.
Toombs is responsible for leading the State Tax Department’s information technology functions and establishing infrastructure to support and guide the department in computing and technology efforts. Toombs leads a team of talented IT professionals tasked with executing short and long term goals for the State of WV’s Tax applications and systems.
Toombs received an MBA in Business (2008) from the University of Charleston, and a master’s of science degree in Technology Management (2004) from Marshall University Graduate College, and a bachelor’s of business administration in Management Information Systems (2000) from Marshall University. He is a certified Project Management Professional (PMP) and ITIL v3. Toombs has also received formal training in Critical Chain Project Management, and held CCNA and CCDA certifications.
He is married to Yolanda Toombs, and they have two daughters.
The Legal Division provides legal advice, legal research, and representation before the Office of Tax Appeals and bankruptcy courts.
Stephen B. Stockton
Mark Morton is General Counsel for the West Virginia Tax Department and Director of the Tax Department
He is a graduate of the West Virginia University with a Bachelor’s Degree in Business Administration (accounting major), and a graduate of the West Virginia University College of Law.
He has been an attorney with the West Virginia Tax Department since 1983, and served as General Counsel for Revenue Operations since 1993 and Director of Legal Division since 2005.
The Operations Division encompasses a multitude of infrastructure-based functions, including budget, payroll, purchasing, human resources, building management, records retention, labor relations, fleet management and organizational security.
Assistant Commissioner - Operations
Human Resources Manager
Assistant Commissioner – Operations
Danny Morgan is the Assistant Commissioner – Operations. He joined the agency in Spring of 2014 as Director of Operations.
Prior to working at the Tax Department, he served in a similar capacity for several agencies in New York state government including the Department of Financial Services, Statewide Financial Systems and the Office of Victim Services.
The Property Tax Division provides property appraisal services, systems training and support, and monitoring of statewide property tax administration so that property is appropriately taxed in proportion to its value.
Acting Assistant Director
Jeff Amburgey is the Director of the West Virginia Property Tax Division. He has worked for the
Property Tax Division since 1994.
Before his current employment, Amburgey held property tax positions with CSX Corporation and the Kentucky Revenue Cabinet.
He received a Bachelor’s Degree from Morehead State University in Business Administration and a Master’s Degree from Eastern Kentucky University in Mathematics.
Research and Development
The Research and Development Division calculates revenue estimates and provides statistical reports.
Elizabeth Pardue is Director of the Research and Development Division.
Prior to joining the division, she held the position of Demographic Research Specialist with the Marshall University Center for Business and Economic Research where she conducted economic, demographic, and labor force analysis.
Pardue is currently pursuing an Ed.D. in Leadership Studies at Marshall University. She holds a B.B.A. in Economics and an M.B.A. from Marshall University and a Certificate in Epidemiology and Biostatistics from Drexel University.
The Revenue Processing Division receives and deposits tax receipts into the State’s general and dedicated revenue funds, processes tax returns, updates and maintains electronic databases, and provides document and image archival and retrieval services for the State Tax Division.
Brianna Walker is the Director of the Revenue Division.
She began her career with the State Tax Department in February of 2006 and worked her way through the ranks of the division before making the move to a Tax Audit Clerk in the Deposit and EFT area. She was eventually promoted to EFT/Business Registration Supervisor.
Walker was appointed Acting Assistant Director of the Revenue Division in 2015, serving a dual role for a year. She was then appointed as Acting Director of the division in 2016.
Walker earned her accounting degree from Colorado Tech University.
Tax Account Administration
The Tax Account Administration Division examines tax returns and other records for completeness, accuracy, and compliance with state tax laws.
Tax Unit Supervisor, Sales and Use Tax
Tax Unit Supervisor, Corporate/Franchise Tax
Tax Unit Supervisor, Fuel Tax
Tax Unit Supervisor, Withholding Tax
Tax Unit Supervisor, Personal Income Tax
Acting Tax Unit Supervisor, Excise Tax Unit
Matt Irby is director of the Tax Account Administration Division. He recently filled this position in an interim capacity while
also serving as the Legal Division’s Technical Unit Supervisor. He was named director of the Tax Account Administration Division in March 2015.
He also has worked for the Kentucky Department of Public Advocacy and Legal Aid of West Virginia. He has served as an attorney for both the State Tax Department and the Office of Tax Appeals.
Irby earned a Bachelor of Arts degree from Marshall University and a law degree from Chase College of Law.
The Taxpayer Services Division provides accurate information and prompt assistance to the general public and tax practitioners through informational publications called TSDs, updates on the agency’s website and personal interaction with taxpayers.
In-house Tax Unit Supervisor
Shella Hogg is the director of Taxpayer Services. She has 26 years of experience at the State Tax Department.
She began her career in the Taxpayer Services Division as a Taxpayer Service Representative. In 2006, she was appointed to serve as a Subject Matter Expert for the implementation of the integrated GenTax system (RAPIDS project). In 2011, she was appointed Executive Assistant to the Tax Commissioner and in 2015, she was appointed Assistant Director in Tax Account Administration Division for the Distributions and Production Support Unit.
She earned her Bachelor of Science degree from Glenville State College.