Office of the Taxpayer Advocate

Who We Are

The Office of the Taxpayer Advocate is an office within the West Virginia Tax Division that provides free and confidential assistance to taxpayers on complex and special tax situations that have not been resolved through normal, established administrative processes.

What We Do

The Office of the Taxpayer Advocate works to ensure the agency applies West Virginia tax laws fairly and equitably and does not impede on individual taxpayer rights. The Office will work with taxpayers to resolve disputed tax liabilities and prevent further litigation with the agency. The Office is not designed to circumvent standard procedural channels, but rather to intercede on the taxpayer’s behalf when traditional departmental processes break down.

How To Request Assistance

If you have been unsuccessful in resolving a tax matter using the West Virginia Tax Division’s normal, established administrative processes, we may be able to assist you. Visit MyTaxes to complete a request form.

• 304-558-1840
• Email: TaxpayerAdvocate@WV.Gov

• To receive assistance from the Office of the Taxpayer Advocate, one or more of the following criteria must be met:
• Taxpayer must have attempted to resolve their issue(s) through the normal, established administrative processes.
• A division response has not been provided by the date promised, or within the statutorily required time.
• Noted existence of a recurrent issue that cannot be resolved through normal administrative processes.

The Office of the Taxpayer Advocate is not designed to circumvent normal processes in resolving taxpayer disputes. Any request received by the Office of the Taxpayer Advocate not meeting the aforementioned criteria will be referred to the proper channels within the division.

The Office of the Taxpayer Advocate Cannot:

• Provide the status of a refund request.
• Intercede during an audit.
• Waive taxes, penalties or interest.
• Answer questions regarding tax assessments.
• Accept an Offer-in-Compromise.
• Set up a payment plan.
• Change a final decision.
• Handle complaints or protests.
• Act as legal counsel.

Resources

• Visit MyTaxes to make a payment or search for refund status.
• Taxpayer Bill of Rights
• Earned Income Tax Credit Information
• Free File Services
• Prior Year Forms
• Walk-In Services
• How Do I
• FAQ's