ADMINISTRATIVE NOTICE 96-17
SUBJECT: TAX PROCEDURES AND ADMINISTRATION
-- Release and distribution of administrative decisions issued
under W. Va. Code § 1110-9 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 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, and September 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 15 , 1996 James H. Paige III
Secretary/Tax Commissioner
Department 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