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Audit conducts field and desk reviews of individual and business returns and records to verify accuracy of returns and amounts remitted.
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 and AMU
Thomas A. Moore Jr. has been with the Tax Division since 2001. He began his career with Criminal Investigations. He has been an Investigator 1, Investigator 2, and Investigator 3 and served as Assistant Director of Criminal Investigations for five years. He was appointed Director of Criminal Investigations in 2011.
Moore was appointed to Acting Director of Compliance in 2014, serving a dual role for one year. He was then appointed as Director of Compliance in 2015.
Moore has a Bachelor of Science degree from West Virginia State College.
Regional Office Managers
Tax Regional Manager
Criminal Investigations investigates criminal violations of state tax laws.
Randy Young was named director of Criminal Investigations in 2015.
Before coming to the Tax Division in 2012 as the Criminal Investigations’ 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 supports the Tax Division by providing information technology services that benefit all.
Kwasi C. Toombs is Director of Information Technology for the Tax Division.
Toombs is responsible for leading the Tax Division's information technology functions and establishing infrastructure to support and guide the Division 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 West Virginia’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.
Legal 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 Tax Division and Director of Legal.
He is a graduate of 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 Division since 1983, and served as General Counsel for Revenue Operations since 1993 and Director of Legal since 2005.
Operations encompasses a multitude of infrastructure-based functions, including budget, payroll, purchasing, human resources, building management, records retention, labor relations, fleet management and organizational security.
Administrative Services Manager 2
Property Tax 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.
Deanna Sheets is the Director of Property Tax for the West Virginia Tax Division.
She joined the agency in August of 2020 bringing 25 years of experience in accounting and management to the Tax Division. She served nearly 20 years in local government in roles of financial reporting, auditing, strategic management, and operations.
Sheets is a Certified Public Accountant, green belt six sigma, and has credentialed training in project, strategy, and performance management.
She earned a Bachelor of Science from West Virginia State College and a Master of Public Administration from West Virginia University.
Research and Development
Research and Development provides support to the Tax Division through statistical analysis of current and proposed legislation, disbursement of tax revenues collected for various state funds and jurisdictions, and support of all business processes in the development and maintenance of the integrated tax system.
Cindy Dunbar is the Director of Research and Development for the West Virginia Tax Division.
Cindy joined the West Virginia Tax Division in 2000 beginning her career in Field Auditing. Over the years Cindy has worked and gained knowledge of various areas of the Tax Division. She has held positions as a Tax Revenue Auditor, Internal Auditor, and served as Assistant Director of Tax Account Administration for six years.
Cindy received her Bachelor of Science in Accounting from West Virginia State College
Revenue Processing 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 Tax Division.
Brianna Walker is the Director of Revenue Processing. She began her career with the Tax Division in February of 2006 and worked her way through the ranks 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 Revenue in 2015, serving a dual role for a year. She was then appointed as Acting Director in 2016.
Walker earned her accounting degree from Colorado Tech University.
Tax Account Administration
Tax Account Administration 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
Acting Tax Unit Supervisor, Withholding Tax
Tax Unit Supervisor, Personal Income Tax
Tax Unit Supervisor, Excise Tax Unit
Acting Tax Unit Supervisor, Business Registration Unit
Stacy L. Acree is the Director of Tax Account Administration.
She began her career with the West Virginia Tax Division as an Assistant Director in 2014 with Tax Account Administration. She was appointed Acting Director in September 2020, serving a dual role for 5 months prior to being appointed Director in February 2021.
Prior to joining the Division, Acree worked at the West Virginia Lottery for over 6 years as an Accountant/Auditor III and then Games Accounting Specialist IV. She also previously worked as an Assistant Auditor for the State of Ohio. She has more than 22 years of tax, auditing, and accounting experience and 15 years of local and state government experience.
Stacy received a MFAcc in Forensic Accounting (2016) from the University of Charleston. She received a Bachelor’s Degree in Public Accounting (2006) from the University of Rio Grande.
Office of the Taxpayer Advocate
The Office of the Taxpayer Advocate is an office within the West Virginia Tax Division that provides free and confidential assistance with taxpayers on complex and special tax situations that have not been resolved through normal, established administrative processes.
Sara Sikorovsky began her 25-year career with the West Virginia Tax Division in July 1997 as an office assistant, forming West Virginia’s first e-File program. Over the years Sara worked through the ranks at the Tax Division and has held positions as a Tax Audit Clerk, Tax Unit Supervisor and Tax & Revenue Manager.
Sara has served on committees with tax departments from other states and the Federation of Tax Administrators to develop standards and promote uniformity. As a Kanawha County native growing up in Winifrede, she brings with her a love of the state of West Virginia and a passion to serve our taxpayers.
Taxpayer Services 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
Field Tax Unit Supervisor
Travis Payne is the Director of Taxpayer Services.
He began his career with the West Virginia Tax Division in 2007 with Taxpayer Services, serving as a Representative, a Supervisor, and an Assistant Director.
Travis has previously served in Property Tax as Acting Director, Acting Assistant Director, and Manager of the Mined Minerals/GIS unit. Prior to joining the Division, he worked with the Kanawha County Sheriff’s Department, Tax Division for 5 years.
Travis received his Bachelor of Science degree in Business Administration from West Virginia State University in 2002.