The Official Website of the State of West Virginia


Tax Appeals, Office of

The West Virginia Office of Tax Appeals (“OTA”) began operations on January 01, 2003, pursuant to the provisions of W. Va. Code §§ 11-10A-1 et seq. OTA hears and decides primarily state tax disputes that are not resolved informally before the State Tax Commissioner’s Office. OTA is completely separate from and totally independent of the State Tax Commissioner’s Office, and is a quasi-judicial (court-like) tribunal that is part of the executive branch of state government (within the West Virginia Department of Revenue for administrative support and budgetary purposes only). OTA is comparable to the United States Tax Court, not to the Appellate Division of the Internal Revenue Service. OTA’s independence from the State Tax Commissioner’s Office eliminates the perception of unfairness in the prior process that had the same agency (the State Tax Commissioner’s Office) collecting state tax revenues and administratively adjudicating state tax disputes (through the Commissioner’s former Office of Hearings and Appeals).

1012 Kanawha Blvd. E.
Suite 300
Charleston, WV 25330
Click Here for Map

Phone: (304) 558-1666
Toll Free: NONE
Fax: (304) 558-1670


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