ADMINISTRATIVE NOTICE 96-18

SUBJECT: TAX PROCEDURES AND ADMINISTRATION -- Release and distribution of administrative decisions issued under W. Va. Code § 11-10-9 after June 30, 1995.

The West Virginia Tax Procedure and Administration Act requires the Tax Commissioner to make available to the public either a summary of administrative decisions issued under W. Va. Code § 11-10-9 or a copy thereof after deleting information which identifies the taxpayer, unless the taxpayer appeals the administrative decision to circuit court or taxpayer waives confidentiality.

Past practice has been for the Tax Commissioner to release summaries of administrative decisions. Upon request for a copy of a specific administrative decision, that decision is redacted and released to the person requesting the copy.

Due to recent litigation, the Tax Commissioner is announcing the following changes in this policy for administrative decisions issued and served after June 30, 1995:

1. When an administrative decision issued under W. Va. Code § 11-10-9 is appealed to circuit court, copies of that administrative decision will be released to the public without deletion or modification of taxpayer's name, address or other identifying facts, 90 days after the end of the calendar month in which the administrative decision was served on the taxpayer or taxpayer's representative.

2. When an administrative decision issued under W. Va. Code § 11-10-9 is not appealed to circuit court, the administrative decision will be redacted or modified to preserve taxpayer confidentiality and released to the public 90 days after the end of the calendar month in which the administrative decision was served on the taxpayer or taxpayer's representative.

3. Copies of administrative decisions released to the public as provided in this Administrative Notice may be obtained by contacting our Taxpayer Services Division at the address listed below. A 20 cents per page charge will be made.

Copies of administrative decisions issued and served during the months of July, August, September and October of 1995 are now available in hard copy from our Taxpayer Services Division for a charge of 20 cents per page.

The Tax Division is in the process of redacting all administrative decisions issued under W. Va. Code § 11-10-9 since June 30, 1986. Upon completion of this project, copies of those administrative decisions will also be available from our Taxpayer Services Division. In conjunction with this project, we are exploring the possibility of releasing these administrative decisions on computer disk.

If you have any questions about this administrative notice, please feel free to contact our Taxpayer Services Division.

Issued: February , 1996 James H. Paige III

Secretary/Tax Commissioner

For additional information or to order copies

of administrative decisions, please write or call:

W. Va. Dept. of Tax and Revenue Operator on Duty 8:30 am - 4:00 pm

Taxpayer Services Division Monday through Friday

P. O. Box 3784 Telephones: (304) 558-3333 or

Charleston, WV 25337-3784 1-800-982-8297 (within W. Va. only)

Telecopier: (304) 558-3269

TDD Service for the hearing impaired:

1-800-282-9833