Current through Register Vol. XLI, No. 38, September 20, 2024
2.1.
Subject to Service Rules. The following Tax Department Documents are subject to
the service of notice requirements outlined in this rule.
2.1.a. Notice of Assessments. All notices of
assessments shall be subject to the notice requirements of this rule.
2.1.b. Certain Business Registration
Certificate Documents. All denials, revocations, and refusals to renew a
Business Registration Certificate shall be subject to the notice requirements
of this rule.
2.1.c. Certain Refund
Documents. All denials of refunds, denials of interest, denials of claims for
refund, and rejections of refund shall be subject to the notice requirements of
this rule.
2.1.d. Amended Return
Not Processed. All notices of Amended Returns that are not processed shall be
subject to the notice requirements of this rule.
2.1.e. Other Required Documents. All
documents required by the United States, or any agency, authority, commission
or instrumentality of the United States, to be sent by certified mail shall be
subject to the notice requirements of this rule to the extent this rule is in
compliance with such requirements.
2.2. Method of Service. All documents
outlined in Section 2.1. of these regulations shall be served upon the taxpayer
by personal or substituted service or by certified mail, unless such mail is
refused or not claimed, upon which it may be served by regular mail. Each of
these methods of service may be used at the discretion of the Tax Department
and have no preference over the other method of service.
2.2.a. Service by personal or substituted
service shall be valid if made by any method authorized by Rule 4 of the West
Virginia Rules of Civil Procedure.
2.2.b. Service by certified mail shall be
valid if accepted by the taxpayer, or if addressed to and mailed to the
taxpayer's usual place of business or usual place of abode or last known
address on record with the Tax Department and accepted by any agent, officer,
partner, employee, spouse, parent, stepparent, or child of the taxpayer over
the age of eighteen.
2.2.b.1. Any document
addressed and mailed in the above manner and accepted by any person shall be
presumed to be accepted by such person unless proven otherwise by the
taxpayer.
2.2.b.2. Any document
addressed in the above manner, and which is refused or not claimed may then be
served by regular mail if such notice is subsequently mailed by first class
mail, postage prepaid, to the same address; and date of posting in the United
States mail shall be the date of service.
2.3. Optional Method of Service. In lieu of
the method of service of notice provided in Section 2.2. of this rule, the
person to be audited may agree in writing to have all documents outlined in
Section 2.1. of this rule served electronically.
2.3.a. To facilitate the electronic service
of the various notices described in this rule, the Tax Department shall develop
a secure paperless audit source web site.
2.3.a.1. The Tax Department shall develop and
provide to the Taxpayer appropriate written instructions to assist the Taxpayer
in using the secure paperless audit source web site.
2.3.b. Prior to the electronic service of any
documents, the person to be audited and the authorized representative of the
Tax Department shall sign the State Tax Department Agreement Consenting to
Service of Notice of Tax Audit(s) Documents by Electronic Service.
2.3.c. At the time the person to be audited
signs the State Tax Department Agreement Consenting to Service of Notice of Tax
Audit(s) Documents by Electronic Service, the person to be audited shall
provide to the Tax Department representative the name, title, telephone number
and e-mail address of the individual or individuals authorized to receive all
electronic communications.
2.3.d.
The 60 day period for appealing the assessment, or amended or supplemental
assessment, provided in W. Va. Code §
11-10-8
shall commence on the day immediately following the day that the audit clerk by
e-mail notifies the person designated in section 2.3.c. of this rule that the
audit is complete, and that the work papers are on the web site and ready to be
downloaded.