(Rev. July 1, 2013)
This publication outlines some of your most important rights as a West Virginia taxpayer when dealing with the West Virginia State Tax Department on state tax matters. This publication is not intended to replace provisions in the West Virginia Code, regulations or other legal precedents. It does not address local taxation or property tax issues.
I. Professional and Courteous Service
We endeavor to treat you with the respect you deserve. Our goal is to respond to taxpayer questions, concerns and complaints as quickly and accurately as possible. If you believe a State Tax Department employee has not treated you in a professional, fair and courteous manner, please request to speak to a supervisor. If the supervisor is not able to resolve the matter, you should write to the executive office of the Tax Commissioner at P.O. Box 11771, Charleston, WV 25339-1771.
II. Privacy and Confidentiality
Security and trust are extremely important to us. Your personal information provided to us on a tax return form, in correspondence or through an examination is confidential and legally protected against unauthorized disclosure.
III. Payments and Refunds
You are responsible for paying — and we are charged with collecting — the correct amount of State taxes due under the law. We also collect some local taxes and can apply overpayments direct to offsetting certain debts. If you overpay State taxes to us and do not owe elsewhere, we are responsible for refunding or crediting the overpayment promptly after you file the appropriate form or claim with necessary documentation showing an overpayment. If you cannot pay all of your tax when it is due, you may request to make monthly installment payments.
IV. Interest and Penalties
In certain circumstances, we can waive additions and penalties that we’ve imposed on your account after you demonstrate you’ve acted reasonably and in good faith. We generally cannot waive interest on late payments.
We review records to determine whether we are collecting the proper State taxes through various audits and examinations. If we select your return for examination, we pledge to treat you with due respect and consideration. While conducting audits, we make every effort to avoid business disruptions and make our communications as clear as possible.
VI. Disagreements and Appeals
If you disagree with us about a tax administration decision affecting you, please let us know. We want to work with taxpayers to resolve disagreements, many of which can be addressed without a formal process. The Tax Commissioner and Tax Department take numerous actions, and many are final. However, you have the right to appeal certain actions. Documents related to those actions will inform taxpayers if appeal is an option. Section 11-10A-8 of State Code lists what you can appeal. You have 60 days after receiving notice of the decision to file a petition with the West Virginia Office of Tax Appeals (OTA). OTA is independent of the State Tax Department.
We are responsible for collecting past-due taxes. If you owe but do not pay an amount due the State, you will receive timely and accurate notification of your debt. While we are authorized to engage in certain collection actions, we sincerely hope to work with you to cooperatively satisfy your balance due. If you receive a collection letter from us, we encourage you to contact one of our courteous representatives to discuss the programs available to assist you in meeting your tax obligations.
Forms, publications and additional information are available to you throughout this website, wvtax.gov. Please feel free to call us at 800-982-8297.