Ota Form 1 PDF Details

Navigating the intricate process of challenging a tax assessment in West Virginia requires a thorough understanding of the OTA Form 1, also known as the Petition for Reassessment. This comprehensive form serves as the starting point for taxpayers who wish to appeal against decisions made by the West Virginia Office of Tax Appeals. It covers a myriad of details that need careful attention — from basic information about the petitioner, including their name, address, and contact details, to the specifics of the tax being contested. Also required is in-depth information on the nature of the alleged errors, whether they relate to facts or to the interpretation of laws and regulations, along with a precise description of the relief sought by the petitioner. The form outlines the necessary steps for authorizing representatives, including legal requirements for non-West Virginia attorneys, and sets the expectations for the appeals process, whether one is aiming for a hearing in person or proposes to resolve the matter through documentation alone. Furthermore, it distinguishes between regular cases and those eligible for small claim procedures, highlighting various stipulations including the handling of cases, appeal rights, and the crucial roles of both the petitioner and the assigned legal representatives. Understanding each section of OTA Form 1 is essential for navigating the appeals process effectively, signaling to the West Virginia Office of Tax Appeals the petitioner's desire for reconsideration of their tax assessment.

QuestionAnswer
Form NameOta Form 1
Form Length6 pages
Fillable?No
Fillable fields0
Avg. time to fill out1 min 30 sec
Other namesPETITION FOR REASSESSMENT4 wv petition for reassessments form

Form Preview Example

PETITION FOR REASSESSMENT

OTA Form 1 April '03

 

BEFORE THE WEST VIRGINIA OFFFICE OF TAX APPEALS

1012 Kanawha Boulevard, East, Suite # 300, P. O. Box 2751, Charleston, WV 25330-2751

Telephone: (304) 558-1666; Fax: (304) 558-1670

Docket No. (to be completed by OTA): _______________

Date OTA Sent Copy of Petition to State Tax Division (to be completed by OTA):

___________________

Pg. 1 of ___ Pgs.

[Petition must be computer-generated, typed, or legibly printed. It need not be notarized.]

[An original of the petition and 1other, exact copy must be submitted at the same time, if filing is by hand

delivery or by regular mail; if filed electronically or faxed, an original of the petition is sufficient.]

[A legible copy of the notice of assessment MUST be attached to the original and to each copy of petition.]

Date that Petitioner -Taxpayer (not any representative)

RECEIVED

the notice of assessment

(MUST be completed by Petitioner in all cases):

 

 

 

 

 

 

 

_______________________________

Name of Petitioner (Taxpayer):

 

_________________________________________

Doing Business as (if applicable):

_________________________________________

Mailing address of Petitioner:

 

_________________________________________

(street address & any p.o. box or drawer & zip code)

 

 

 

 

 

 

_________________________________________

Telephone no. of Petitioner (including area code):

 

_________________________

Fax no. (if any) of Petitioner (including area code):

 

_________________________

E-mail address (if any) of Petitioner:

 

 

_________________________

State (or Federal) Taxpayer I.D. No. or Social Security No.:

 

_________________________

Type of Tax:

 

 

 

_________________________

Part of State Tax Division Involved (Auditing, Internal Auditing, etc.):

_________________________

Tax Year(s) or Period:

 

 

 

 

_____________________

Amounts in controversy:

Tax:

$ _______________

 

Interest:

$

__________________

(being disputed)

 

 

 

 

 

 

 

Additions: $ _______________

 

Penalties: $

__________________

PETITION FOR REASSESSMENT

 

 

Pg. 2 of ___ Pgs.

Alleged Error(s) of Fact (if any):

(1) ________________________________________________

(must be specific & clear)

 

 

(attach extra sheets if necessary)

 

________________________________________________

 

(2)

________________________________________________

 

 

________________________________________________

Other Alleged Errors (Errors of Law,

 

 

Accounting, etc.):

(1)

________________________________________________

(must be specific & clear)

 

 

(attach extra sheets, if necessary)

 

________________________________________

 

(2)

________________________________________________

 

 

________________________________________________

 

(3)

________________________________________________

 

 

________________________________________________

Specific Relief Sought by Petitioner: (1) ________________________________________________

(attach extra sheets, if necessary)

________________________________________________

(2)________________________________________________

________________________________________________

(3)________________________________________________

________________________________________________

____________________

The Petitioner may represent himself or herself before the West Virginia Office of Tax Appeals or may authorize another person to represent him or her. A representative may not engage in the unauthorized practice of law (for example, by conducting a direct examination of his or her witness; or by arguing the interpretation of an ambiguous statute, regulation, etc.; or by arguing that a statute, regulation, etc., is unconstitutional). An attorney, including in-house counsel for any corporation, who is not authorized to practice law in the State of West Virginia must comply with Rule 8.0 of the Rules for Admission to the Practice of Law, promulgated by the West Virginia Supreme Court of Appeals (see State Court Rules volume of the W. Va. Code), including engaging a “responsible local attorney.” This responsible local attorney’s name, West Virginia State Bar membership number, and signature must be included in this petition.

For any authorized representative, the Petitioner must enclose with the petition a legible copy of

the power of attorney form, Form WV-2848, available on the internet at

 

 

http://www.state.wv.us/taxrev/uploads.wv2848.pdf.

 

 

I have enclosed the required power of attorney form:

___ Yes

(check)

PETITION FOR REASSESSMENT

 

Pg. 3 of ___ Pgs.

Name of Petitioner’s Authorized Representative:

________________________________________

Occupation of Representative (lawyer, c.p.a., etc.):

________________________________________

Mailing address of Representative

________________________________________

(street address & any p.o. box or drawer & zip code)

 

 

________________________________________

Telephone no. of Representative (including area code): ________________________________________

Fax no. (if any) of Representative (including area code): ________________________________________

E-mail address (if any) of Representative:

________________________________________

Name, mailing address, telephone no., fax no. (if any),

 

e-mail address (if any), & WV State Bar

________________________________________

membership no. of any “responsible local

 

attorney”:

________________________________________

 

________________________________________

 

________________________________________

 

________________________________________

 

________________________________________

____________________

 

In a non-small claim case, a Petitioner may request, in the petition, to have his or her case submitted for a written, appealable decision on documents only and without being heard in person.

This Petitioner desires to waive his or her right to be heard in person and to submit the

case for a written decision on documents only:

 

 

___

Yes

___

No

(check one)

 

 

 

 

 

 

[To be completed by OTA:

____

Request granted

____

Request denied]

 

____________________

 

 

 

 

 

 

 

 

 

The West Virginia Office of Tax Appeals usually holds hearings in Charleston, West Virginia. Occasionally, the Office of Tax Appeals may decide to hold hearings at certain regional locations in this State, depending primarily upon the volume of cases requested to be heard in a region and the travel budget. Please mark your requested preference for the hearing location:

____ Charleston

____ Bridgeport ____ Bluefield

____ Wheeling

____ Martinsburg

[To be completed by OTA:

____

Request granted

____

Request denied]

 

 

 

 

PETITION FOR REASSESSMENT

Pg. 4 of ____ Pgs.

___________________

Certain cases may be eligible for more informal handling as small claim cases. Decisions

in small claim cases are final and conclusive and are NOT subject to any further administrative or judicial review. A non-lawyer usually represents the State Tax Division in small claim cases.

Unless the West Virginia Office of Tax Appeals determines otherwise, small claim cases are submitted on documents only and without a hearing in person.

A taxpayer may request handling of his or her case as a small claim if the amount in controversy (excluding interest), for any one taxable year, does not exceed $10,000.

I request that my case, eligible for small claim treatment, be handled using small claim

procedures; I realize that the law does not allow me to appeal a small claim decision:

____

 

(check

if you request small claim treatment)

 

 

 

[To be completed by OTA:

____ Request granted

____Request denied]

Certain types of cases will be handled as small claim cases, without a request, unless the Office of Tax Appeals determines otherwise. These types of cases include: (1) all cases in which the total amount of the tax assessment or the total amount of the tax refund or credit claim is less than $1,000; (2) all cases involving estimated tax assessments; (3) all business registration tax and corporate license tax assessment or refund matters; and (4) all cases involving not the tax itself but only requests for waiver or abatement of additions, penalties, or interest.

___________________

Within 5 days after a complete and proper petition is timely filed, the West Virginia

Office of Tax Appeals will provide a copy of the petition to the State Tax Division. Within 40 days after receiving a copy of such a petition, the State Tax Division will file and serve an answer to the petition.

In a non-small claim case the Petitioner or his or her representative should contact the

State Tax Division’s legal representative at telephone number (304) 558-5330, to discuss the case. Please wait, however, at least two weeks or so after filing the petition to contact the Division’s legal representative, to allow time for a specific legal representative to be assigned and for him or her to become acquainted enough with the case to discuss it intelligently in a preliminary manner.

In a small claim case the Petitioner or his or her representative should contact the part of the State Tax Division that issued the notice of assessment, at the telephone number of that part of the State Tax Division set forth in the notice of assessment. This call to discuss the small claim case with the non-lawyer employee of the State Tax Division should be made immediately after filing the petition.

PETITION FOR REASSESSMENT

Pg. 5 of ____ Pgs.

__________________

The Petitioner and the Petitioner’s authorized representative, if any, and any responsible local attorney, must sign and date this petition immediately below the following statement, which they have read and understand:

The Petitioner and any authorized representative of the Petitioner, including any responsible local attorney, affirm that all of the material factual information set forth by them in this petition is true, correct, and complete, based upon the information available to them at this time; the Petitioner and any authorized representative of the Petitioner are aware that any willfully false representation set forth in this petition is a misdemeanor punishable according to law.

__________________________________

_________________

Petitioner

Date

__________________________________

_________________

Petitioner’s Authorized Representative

Date

(if any)

 

__________________________________

_________________

Petitioner’s Responsible Local Attorney

Date

(if any)

 

Privacy Act Statement

WV Office of Tax Appeals

Pursuant to section 7 of the Federal Privacy Act of 1974, as last amended, your disclosure of your social security number, or your Federal Employer Identification Number, or West Virginia Taxpayer Number, whichever is applicable, is mandatory. This taxpayer identifying number is required by us so that we use the same taxpayer identifying number used by the Federal Internal Revenue Service or by the West Virginia State Tax Division, or both, enabling us to identify the correct taxpayer involved in administrative litigation before this tribunal, which assures that we comply with W. Va. Code § 11-10A-23, as last amended, requiring us to maintain the confidentiality of each taxpayer’s return information as defined by W.Va. Code § 11-10- 5d(b)(5), as last amended.

We have the authority to solicit your social security number or other taxpayer identifying number because of section 6109 of the Internal Revenue Code of 1986, as last amended, and the regulations promulgated in accordance therewith.

In addition, the Tax Reform Act of 1976, at 42 U.S.C. § 405(c)(2)(C)(i), as last amended, expressly exempts state or local agencies from the general restrictions on using and disclosing social security numbers, to the extent that such numbers are used in the administration of, among other things, any state or local tax law.

We will not disclose your social security number or other applicable taxpayer number except as, and only to the extent, authorized by specific federal and state law.

The Office of Tax Appeals does and will continue to appropriately secure your personal information.

Revised 07/23/09

How to Edit Ota Form 1 Online for Free

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Step 2: As soon as you access the tool, you will see the form all set to be filled in. Other than filling in various fields, you may also do other sorts of actions with the Document, including putting on your own words, editing the initial textual content, adding illustrations or photos, signing the document, and much more.

With regards to the blank fields of this specific PDF, here's what you need to know:

1. It's vital to fill out the Ota Form 1 accurately, so pay close attention when filling in the segments comprising all of these blank fields:

Part # 1 of filling in Ota Form 1

2. The next stage is to fill in these particular blanks: Mailing address of Petitioner, and Interest.

Interest, Mailing address of Petitioner, and Interest in Ota Form 1

As for Interest and Mailing address of Petitioner, be sure you review things in this current part. Both of these are surely the most important ones in this PDF.

3. The following segment is related to PETITION FOR REASSESSMENT, Alleged Errors of Fact if any, Pg of Pgs, Other Alleged Errors Errors of Law, Accounting etc, and must be specific clear attach - complete every one of these empty form fields.

must be specific clear attach, Accounting etc, and Alleged Errors of Fact if any of Ota Form 1

4. The following part will require your input in the subsequent places: The Petitioner may represent, I have enclosed the required power, For any authorized representative, and Yes check. Ensure you fill out all of the needed information to go onward.

Filling out section 4 in Ota Form 1

5. As you approach the completion of this form, there are actually a few more points to complete. In particular, Pg of Pgs, Name of Petitioners Authorized, and email address if any WV State Bar must be done.

Stage # 5 in completing Ota Form 1

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