Within 60 days of receipt of your audit results, you must do one of the following:
Pay The Assessment
Payment of the assessment can be made electronically or via paper voucher and check or money order.
Please note: If you are subject to mandatory e-pay, you must submit your payment electronically to avoid the 3% fee.
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If you wish to pay the assessment via check or money order, detach the voucher from the Notice of Assessment and submit the voucher along with your payment in the enclosed envelope and mail to:
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West Virginia Tax Division
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Attention: Revenue
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PO Box 2745
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Charleston, WV 25330-2745
Electronic payment can be made via your
MyTaxes account or by visiting the
Payment Options page.
If you feel you cannot pay the assessment in full, contact the Compliance Department to see if you qualify for a payment plan.
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Contact the Compliance Department by telephone at (304) 558-8753 or via mail at:
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West Virginia Tax Division
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Attention: Compliance
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PO Box 229
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Charleston, WV 25321-0229
Appeal the Assessment
If you disagree with the assessment, in whole or in part, you must complete the appropriate forms and submit them to the
Office of Tax Appeals (OTA):
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Download and complete the
Petition for Appeal.
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Mail completed paperwork within 60 days of receipt of the audit results and Notice of Assessment directly to
Office of Tax Appeals (OTA).
Petition must be sent to the
Office of Tax Appeals (OTA) to be valid.
If you have any questions regarding the appeal instructions, you may contact the
Office of Tax Appeals (OTA) by telephone at (304) 558-1666.
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Additional contact information for the
Office of Tax Appeals (OTA) is:
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West Virginia Office of Tax Appeals
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PO Box 2751
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Charleston, WV 25330-2751
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Fax: (304) 558-1670
*If the petition is not received by the
Office of Tax Appeals (OTA) on or within 60 days of receipt of the audit results and Notice of Assessment, the audit results will be final.