Register April 2022 No. 796
Chapter TA 1
PRACTICE AND PROCEDURES BEFORE THE TAX APPEALS COMMISSION
Subchapter I — General Provisions
TA 1.01 Form and style of papers.
TA 1.03 Appearance and practice.
Subchapter II — Filing an Appeal
TA 1.13 When an appeal is filed.
TA 1.15 Forms for appeals.
TA 1.19 Answer and reply to petitions for review.
TA 1.21 Amendments of documents filed.
Subchapter III — Procedures Prior to a Hearing
TA 1.33 Prehearing conferences.
TA 1.39 Practice and procedures.
Subchapter IV — Hearings
TA 1.59 Proposed findings of fact and conclusions of law.
TA 1.61 Determination of parties.
TA 1.63 Frivolous appeals.
TA 1.01
TA 1.01
Form and style of papers. TA 1.01(1)(1)
Papers filed with the tax appeals commission shall be legible and, if possible, typewritten. They should be on plain white paper not more than 8.5 inches wide and 11 inches long. A party should write on only one side of a paper.
TA 1.01(2)
(2) Each party should place the proper caption on all papers filed with the commission. See s.
TA 1.15 (2) (a) for a sample caption. Each petitioner should state its full and complete name in the caption of all papers filed.
TA 1.01(3)
(3) Except as provided in ss.
TA 1.15 (3) and
1.19, each party shall file a signed original and one copy of all papers. Each party shall file one additional copy of motions to consolidate proceedings and of all papers filed in proceedings that are consolidated.
TA 1.01 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81; am. (3),
Register, January, 1982, No. 313, eff. 2-1-82.
TA 1.03
TA 1.03
Appearance and practice. Any party before this commission may select a representative. This section does not constitute a waiver of any requirement of personal appearance of a petitioner at a commission hearing.
TA 1.03 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.11
TA 1.11
Time for filing. An appeal to the commission must be filed in writing during the period prescribed by statute.
TA 1.11 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.13
TA 1.13
When an appeal is filed. TA 1.13(1)(1)
Except as provided in sub.
(2), a petition for review is filed on the date on which the petition for review and proper filing fee are received in the commission's office in Madison.
TA 1.13(2)
(2) A petition for review is considered timely filed if it is accompanied by the required filing fee and it is mailed by certified mail in a properly addressed envelope with postage duly prepaid, which envelope is postmarked before midnight of the last day for filing.
TA 1.13 Note
Note: The proper address of the commission is DOA Building, 5th Floor, 101 E. Wilson St., Madison, Wisconsin 53703.
TA 1.13 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81; am.
Register, January, 1982, No. 313, eff. 2-1-82.
TA 1.15(1)(1)
A petition for review shall be in writing. Except as provided in sub.
(4) for appeals of assessments of manufacturing property and appeals of penalties imposed by the department of revenue for the late submission of manufacturing forms, the petition may be in letter form and shall clearly inform the commission that a decision or determination of the respondent is being appealed.
TA 1.15(2)
(2) A petition for review filed under sub.
(1) may contain the following:
To the Wisconsin Tax Appeals Commission:
TA 1.15(2)(c)
(c) A clear and concise statement of the facts or other matter in controversy upon which the petitioner relies, giving the date of notice of the decision or determination appealed and, if possible, attaching a copy.
TA 1.15(2)(d)
(d) A clear and concise statement of the petitioner's objections to the decision or determination appealed from and of the contentions of law, if any, upon which the petitioner relies.
TA 1.15(2)(e)
(e) The name and address of the petitioner's representative, if any, together with a statement that the representative is authorized to appear and act for the petitioner. If the representative is a business organization, the business organization's name may be used. The petitioner or the petitioner's representative shall sign the petition.
TA 1.15(2)(f)
(f) A statement of the portion, if any, of the tax which is admitted by the petitioner to be correct.
TA 1.15(2m)
(2m) A separate petition for review shall be filed with the commission by an aggrieved party from each notice of action of the department of revenue or the department of transportation on a petition for redetermination. No petition for review may be filed by more than one person unless each person filing the petition for review is aggrieved by the same notice of action. A separate filing fee shall accompany each petition for review.
TA 1.15 Note
Note: The format and content of a petition for review are prescribed in s.
TA 1.15 (1), Wis. Adm. Code, titled “Forms for appeals."
TA 1.15 Note
Examples of how sub. (2m) will be administered follow:
