A power of attorney is not required for a taxpayer's representative to inspect confidential information or to represent the taxpayer at conferences, if the representative is accompanied by the taxpayer or, if a corporation, by an officer or authorized employee of the corporation.
Generally a power of attorney is not required in the case of a trustee, receiver, guardian, administrator or executor of an estate, or a representative appointed by a court.
One power of attorney form shall be filed with the Wisconsin department of revenue, with one additional copy for each additional tax matter.
One power of attorney form shall be filed in each office of the department in which the taxpayer's representative, in connection with the matter under consideration, intends performing one or more of the acts enumerated in sub. (1)
Power of attorney forms are available from the Wisconsin department of revenue's web site or from any Wisconsin department of revenue office. The Wisconsin form, Form A-222, is similar to the federal power of attorney form, Form 2848.
Use of the Wisconsin power of attorney form is not mandatory. However, the department prefers that this form or another similar form be used. The Wisconsin power of attorney form or substitute form shall clearly express the scope of the authority granted the taxpayer's representative, the Wisconsin tax matters, e.g., income, sales, or gift tax, covered and the tax year or period to which it relates.
Tax 1.13 Note
Forms may be obtained from the department of revenue's web site at www.revenue.wi.gov
Tax 1.13 History
Cr. Register, February, 1978, No. 266
, eff. 3-1-78; am. (1) (b), Register, September, 1983, No. 333
, eff. 10-1-83; am. (1) (a) 1. and (b), (3) (a) and (4), Register, July, 1987, No. 379
, eff. 8-1-87; am. (1) (a) 2. and (b), (2) (b), (3) (a) and (4) (b), Register, February, 1990, No. 410
, eff. 3-1-90; CR 10-095
: cr. (1) (c), am. (4) (a) Register November 2010 No. 659
, eff. 12-1-10.
Petition for redetermination. Tax 1.14(1)
A person feeling aggrieved by a notice of additional assessment of income, franchise, withholding, state, county or stadium sales or use, premier resort area, local exposition, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax or petroleum inspection, state rental vehicle or dry cleaning fee, by a notice of reduced homestead, farmland preservation or other credits, or by a notice of refund or denial of refund may petition the department for redetermination. This section describes the administrative provisions related to the petition for department redetermination.
(2) Format of the petition.
The petition for redetermination shall be in writing and shall set forth clearly and concisely the specific grievances to the assessment, reduced credit, refund or denial of refund, including a statement of the relevant facts and propositions of law upon which the grievance is based. Every petition shall be signed by the taxpayer or by a duly authorized representative.
To be considered "timely filed" a petition for redetermination shall be filed within 60 days after receipt of a notice of additional assessment, reduced credit, refund or denial of refund. Except as provided in par. (b)
, a petition for redetermination is "filed" within the proper statutory 60-day time period only if it is actually received by the department, or at the destination that the department prescribes, within the 60-day period, or it is mailed in a properly addressed envelope, with postage prepaid, the envelope is postmarked before midnight of the 60th day and the petition is actually received by the department, or at the destination that the department prescribes, within 5 business days of the prescribed 60th day date.
In lieu of being received by the department or at a destination prescribed by the department, a petition for redetermination may be received at a destination prescribed by the department of administration if the petition for redetermination relates to a notice of additional assessment, reduced credit, refund or refund denial of income, franchise, withholding, motor vehicle fuel, alternate fuels, general aviation fuel, fermented malt beverages, liquor, cigarette, tobacco products or controlled substances tax, homestead, farmland preservation or other credit or state rental vehicle fee.
Tax 1.14(4)(a)(a) Deposit.
Any person who files a petition for redetermination may elect to deposit the amount of additional assessment, including interest and penalty, with the department, or with a person that the department prescribes, at any time before the department makes its redetermination. Any deposited amount that is later refunded shall bear interest at the statutory rate.
A person may also pay any portion of the assessment admitted to be correct together with interest computed to the date of payment. However, the payment shall be considered an admission that the paid portion of the assessment is correct. The admitted portion that is paid may not be recovered in an appeal or in any other action or proceeding.
(5) Informal conference.
A taxpayer may request in a petition for redetermination or at any time before the department has acted on the petition, an informal conference at which the facts and issues involved in the assessment or determination may be discussed. The conference shall be held at a time and place determined by the department.
(6) Closing stipulations.
If the informal conference specified in sub. (5)
results in an agreement as to facts and issues and the applicable law, the taxpayer and the department may enter into a closing stipulation.
(7) Combined groups.
To the extent a notice of additional assessment of income or franchise tax, or any other notice under sub. (1)
, results from amounts required to be included in a combined return under s. 71.255
, Stats., any act described in this section which is executed by the designated agent of the combined group is considered an act executed by all members of the combined group.
Tax 1.14 Note
Section Tax 1.14
interprets ss. 66.0615 (1m) (f) 2.
, 71.255 (7) (b)
, 71.80 (18)
, 71.88 (1)
, 71.90 (1)
, 77.59 (6)
, 77.61 (14)
, 77.76 (2)
, 77.982 (2)
, 77.991 (2)
, 77.9941 (4)
, 77.9951 (2)
, 77.9964 (2)
, 139.11 (2m)
, 139.38 (2m)
, 139.93 (1)
, and 168.12 (9)
Tax 1.14 History
; am. Register, February, 1975, No. 230
, eff. 3-1-75; am. Register, July, 1978, No. 271
, eff. 8-1-78; renum. (1) and (2) to be (2) and (3) and am., cr. (1) and (4), (5) and (6) renum. from Tax 3.92 and 3.93 and am., Register, June, 1990, No. 414
, eff. 7-1-90; CR 02-033
: renum. from Tax 3.91 and am. Register October 2002 No. 562
, eff. 11-1-02; CR 10-095
: cr. (7) Register November 2010 No. 659
, eff. 12-1-10.
Enforcement of rules and guidelines as they apply to a small business. Tax 1.15(1)
This section discloses the discretion that the department will follow in the enforcement of rules and guidelines as they apply to a small business.
(3) Discretion the department will follow.
The enforcement of rules or guidelines as they apply to a small business, including the reduction or waiver of penalties for a voluntary disclosure of actual or potential violations of rules or guidelines, shall be done on a case-by-case basis. Each case shall be determined on its merits as evaluated by the department, taking into consideration all relevant factors. Factors may include, but are not limited to:
The extent to which the rule or guideline allows for discretion in its enforcement.
(4) Scope of discretion allowed.
The department shall allow the discretion described in sub. (3)
to be considered in all situations.
(5) Voluntary disclosure.
The department encourages a small business that is not in compliance with Wisconsin tax law to voluntarily come forward. On a case-by-case basis, considering all relevant factors, the department may exercise discretion to:
Enter into a written agreement with the small business that restricts the statute of limitations.
Reduce the number of periods for which returns shall be filed.
Tax 1.15 History
History: CR 06-087
: cr. Register November 2006 No. 611
, eff. 12-1-06.
Financial record matching program. Tax 1.16(1)(1)
The purpose of this section is to specify procedures under which the department shall enter into agreements with financial institutions doing business in this state to operate the financial record matching program under s. 71.91 (8)
Pursuant to s. 71.91 (8) (a) 1.
, Stats., "account" means a demand deposit account, checking account, negotiable withdrawal order account, savings account, time deposit account, or money market mutual fund account.
A financial institution doing business in this state shall enter into an agreement with the department to participate in the exchange of data on a quarterly basis. To the extent feasible, the information required under this agreement shall be submitted by electronic means prescribed by the department. The financial institution shall sign the agreement and return the agreement to the department within 20 business days of receipt of the agreement. The department shall review the agreement and, if all conditions have been met, shall sign the agreement and provide the financial institution with a copy of the signed agreement. Any changes to the conditions of the agreement shall be submitted by the financial institution or the department at least 60 days prior to the effective date of the change.
A financial institution shall elect one of the following options for the exchange of data described in par. (a)
1. `State matching option.'
This option is also known as the "all accounts method." If this option is elected, the agreement described in par. (a)
shall include the following:
The financial institution agrees to provide an electronic file to the department or department's agent on a quarterly basis. The file contains the name, social security number or federal employer identification number of all persons having an ownership interest in an account maintained at the financial institution, together with a description of each person's interest.
The department or department's agent will perform a match against the delinquent debtor file. Upon the request of the department or the department's agent, the financial institution shall provide the department, for each delinquent debtor who matches information provided by the financial institution under subd. 1. a.
, the delinquent debtor's address of record, account number, account type and the balance of the account.
The department or department's agent agrees not to disclose or retain information received from the financial institution concerning account holders who are not delinquent debtors.
2. `Financial institution matching option.'
This option is also known as the "matched accounts method." If this option is elected, the agreement described in par. (a)
shall include the following:
The department or department's agent agrees to provide the financial institution an electronic file on a quarterly basis. The file contains the names and social security numbers or federal employer identification numbers of delinquent debtors.
The financial institution agrees to return a file of matched records to the department or department's agent. The return file of matched records contains the delinquent debtor's name, social security number or federal employer identification number, address of record, account number, account type, the nature of the delinquent debtor's ownership interest in the account and the balance of the account at the time that the record match is made.
The financial institution agrees not to disclose or retain information received from the department or the department's agent concerning information contained in the delinquent debtor file in accordance with s. 71.91 (8) (e)
A financial institution may request reimbursement from the department for costs associated with participating in the financial record matching program in an amount not to exceed $125 for each calendar quarter that the financial institution participates in the program.
Tax 1.16 History
: emerg. cr. eff. 5-20-10; CR 09-118
: cr. Register June 2010 No. 654
, eff. 7-1-10.
Ambulatory surgical center assessment. Tax 1.17(1)(1)
The purpose of this section is to establish procedures and other requirements necessary for levying and collecting the ambulatory surgical center assessment imposed under s. 146.98
"Cash basis" is the method of accounting where income is reported in the year that it is actually or constructively received in the form of cash or its equivalent or other property.
"Gross patient revenue" means the gross amount received on a cash basis by the ambulatory surgical center from all patient services.
"Patient services" include any of the following goods and services provided to a patient or consumer:
Items and services furnished to ambulatory patients not requiring emergency care.
Ambulatory surgical centers in this state shall register with the department, in the manner prescribed by the department.
On or before January 1, ambulatory surgical centers in this state shall notify the department of a change in ownership, address change; the date the ambulatory surgical center commences or ceases operations, and any other information pertinent to the ambulatory surgical center's assessment under s. 146.98
, Stats., occurring in the previous calendar year. The department may register or modify registration for an ambulatory surgical center based on the information provided under this paragraph.
The department may register or modify registration for an ambulatory surgical center based on information specified in par. (b)
received from the department of health services.
The department shall annually survey ambulatory surgical centers required to be registered under sub. (3) (a)
to obtain any data required by the department to administer the assessment imposed in s. 146.98
, Stats. Survey data filed shall be subject to the confidentiality provisions under s. 71.78
Ambulatory surgical centers shall electronically file the survey annually on or before March 15.
Ambulatory surgical centers may apply for a 5 day extension of the survey due date. An extension will be granted for good cause only. The application for an extension shall be filed electronically with the department on or before March 15 at https://tap.revenue.wi.gov
Failure to electronically file the survey with the department by the due date, including any extension, shall result in a late filing penalty of $500 per day calculated from the day after the unextended due date up to, but not including, the date the completed survey is received by the department, or April 1, whichever is earlier. Failure to file the survey during the period for the extension shall make the extension null and void.
Tax 1.17 Note
Examples: 1) An ambulatory surgical center does not request an extension to file the annual survey and fails to file the survey by April 1, 2010. A daily $500 late filing penalty is assessed for the period of March 16, 2010 through March 31, 2010, for a total late filing penalty of $8,000.
Tax 1.17 Note
2) An ambulatory surgical center is granted an extension, and files the annual survey on March 19, 2010. No late filing penalty is assessed.
Tax 1.17 Note
3) An ambulatory surgical center is granted an extension to file the annual survey, but files the survey on March 24, 2010, after the expiration of the 5 day extension. A $4,000 late filing penalty is assessed for the period of March 16, 2010 through March 23, 2010.
If an ambulatory surgical center fails to file the survey by April 1, or files an incomplete or incorrect survey, the department shall impose the assessment based upon the information in the department's possession and according to its best judgment. This may include the use of data received from the ambulatory surgical center for prior periods.
A penalty of 25% of the amount of the assessment may be added to an assessment imposed under par. (e)
, if the ambulatory surgical center fails to file a survey by April 1, pursuant to s. 146.98 (3) (e)