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
(304) 558-8532

Pat Bryant
Assistant Director
(304) 558-8532

Kevin Lanham
Assistant Director
(304) 558-8532


Dana Angell began her career with the State Tax Department in March of 1980 as a Tax Examiner I. She Dana Angell 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.



Tom Moore
(304) 558-8750

Pam Blethen
Assistant Director
(304) 558-8772

Rita Dunlap
Tax Unit Supervisor/LEADS and AMU
(304) 558-8761

Compliance - Regional Office Managers:

Kimela Elmore
(304) 256-6870

Shawn Mikeal
(304) 558-7340

Kim Silvester
(304) 627-2165

Tammy Castleman
(304) 267-0020

Brenda Montgomery
(304) 420-4573

Cherie Wise
Acting Tax Regional Manager
(304) 238-1150


Thomas A Moore Jr. has been with the State Tax Department since 2001. He began his career with the Criminal Thomas A Moore Jr. 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.


Criminal Investigations

The Criminal Investigations Division investigates criminal violations of state tax laws.


Randy Young
(304) 558-8510

Victor Bonnett
Assistant Director
(304) 558-8510


Randy Young was named director of the Criminal Investigations Division in 2015. Randy Young

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.


Information Technology

The Information Technology Division supports each of the other divisions by providing information technology services that benefit all.


Kwasi Toombs
(304) 741-8930

Susan Coleman
Assistant Director
(304) 741-8899

David Lawson
Assistant Director
(304) 741-8915


Kwasi C. Toombs is Director of Information Technology for the West Virginia State Tax Department. Kwasi C. Toombs

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.


Mark Morton
(304) 558-5330

Richard Boyle
Attorney Supervisor
(304) 558-5330

Stephen B. Stockton
Attorney Supervisor
(304) 558-5330

Harry Yates
Disclosure Officer
(304) 558-5330

Eric Wilson
Bankruptcy Unit
(304) 558-5330


Mark Morton is General Counsel for the West Virginia Tax Department and Director of the Tax Department Mark Morton Legal Division.

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.


Danny Morgan
Assistant Commissioner - Operations
(304) 558-0760

Annette Billups
Human Resources Manager
(304) 558-0054

Barry Williams
Building Manager
(304) 558-0763

Vickie Marcum
Purchasing Manager
(304) 558-0761

Assistant Commissioner – Operations

Danny Morgan is the Assistant Commissioner – Operations. He joined the agency in Spring of 2014 as Director of Operations. Danny Morgan

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.


Property Tax

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.


Leroy Barker
(304) 558-0785

Assistant Director

Nita King
Appraisal Services
(304) 566-3085

Kelly Lavender
Acting Tax and Revenue Manager
(304) 558-0782

Cindi Hoover
Special Properties
(304) 558-3940

Office Manager
(304) 558-3940


Leroy Barker is the director of the Property Tax Division. Leroy Barker

He joined the Tax Department in 1995 as a Senior Appraiser. Barker was later appointed assistant director of the Property Tax Division and served in that capacity until being appointed director in July of 2020.

Prior to joining the Department, Barker worked in the county assessor’s office as a certified residential appraisal, chief appraiser, appraisal manager, county appraiser and chief deputy. Leroy has spent more than 25 years appraising real and personal property for property tax purposes.

Barker studied at Lee University and is married to Julie Barker; they have two children and one granddaughter.


Research and Development

The Research and Development Division calculates revenue estimates and provides statistical reports.



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

Kym Lowers
Assistant Director

EFT Registration/Payment


Brianna Walker is the Director of the Revenue Division. Brianna Walker 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.


(304) 558-8700

Stacy Acree
Assistant Director
(304) 558-8700

Jeff Anderson
Assistant Director
(304) 558-8700

Cindy Dunbar
Assistant Director
(304) 558-8700

Melissa Clay
Tax Unit Supervisor, Sales and Use Tax
(304) 558-8639

Elizabeth McKenzie
Tax Unit Supervisor, Corporate/Franchise Tax
(304) 558-8634

Catherine Mitchell
Tax Unit Supervisor, Fuel Tax
(304) 558-8618

Sara Hughes
Tax Unit Supervisor, Withholding Tax
(304) 558-8644

Korey Skidmore
Tax Unit Supervisor, Personal Income Tax
(304) 558-8661

Cliff Wilkinson
Tax Unit Supervisor, Excise Tax Unit
(304) 558-8621


Taxpayer Services

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.


Shella Hogg
(304) 558-2051

Travis Payne
Assistant Director
(304) 558-2051

Nicole Grant
In-house Tax Unit Supervisor
(304) 558-2051

Taxpayer Assistance
(304) 558-3333


Shella Hogg is the director of Taxpayer Services. She has 26 years of experience at the State Tax Department. Shella Hogg

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.