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:
TA 1.15 Note
(1) The department of revenue denies 5 petitions for redetermination of 5 unrelated people on a similar or the same issue. Each person must file a separate petition for review with the commission and pay a filing fee.
TA 1.15 Note
(2) The department of revenue denies one petition for redetermination of a corporation and its subsidiary, or a limited liability company ("LLC") and one of its members, on similar or related issues. The corporation and its subsidiary, and the LLC and its member, may file a single petition for review with the commission and pay a single filing fee.
TA 1.15 Note
(3) The department of revenue issues an assessment to a married couple with respect to a tax issue arising out of their joint income tax return, then denies the married couple's petition for redetermination. The married couple may file a single petition for review with the commission and pay a single filing fee.
TA 1.15(3)
(3) A petitioner shall file with the commission the original copy of a petition for review and 4 additional copies.
TA 1.15(4)
(4) A petition for review appealing either an assessment of manufacturing property or a penalty imposed by the department of revenue for late submission of the standard manufacturing property report form should be on forms provided by the commission.
TA 1.15 Note
Note: Forms for appealing either an assessment of manufacturing property or a penalty for late submission of the standard manufacturing property report form may be obtained by writing to: Tax Appeals Commission, DOA Building, 5th Floor, 101 E. Wilson St., Madison, Wisconsin 53703.
TA 1.15 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81; am. (1) and (3), r. and recr. (4),
Register, January, 1982, No. 313, eff. 2-1-82;
CR 03-040: cr. (2m)
Register November 2003 No. 575, eff. 12-1-03.
TA 1.17
TA 1.17
Docket. Upon receipt of a petition for review with the required filing fee, the commission shall docket and assign a number to the petition and notify the petitioner. Each party shall place this number on all papers subsequently filed by that party in the proceeding before the commission.
TA 1.17 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81; am.
Register, January, 1982, No. 313, eff. 2-1-82.
TA 1.19
TA 1.19
Answer and reply to petitions for review. After receiving and docketing a petition for review, the commission shall transmit one copy to the department of revenue and to each other party to the proceeding except the petitioner. Within 30 days after such transmission, the department shall file an original and 3 copies of an answer to the petition with the commission and shall serve one copy on the petitioner or the petitioner's attorney or agent. Within 30 days after service of the answer, the petitioner may file and serve a reply in the same manner as the petition is filed.
TA 1.19 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81; am.
Register, January, 1982, No. 313, eff. 2-1-82.
TA 1.21
TA 1.21
Amendments of documents filed. A petitioner or respondent may amend its petition, answer or reply at any time before the commission's hearing with the consent of the adverse party or by leave of the commission upon motion duly made. Each party shall file the proposed amendments with all motions to amend.
TA 1.21 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.31(1)(1)
Motions shall be brought in the manner provided under the rules of civil procedure in force in the circuit courts of this state except that the commission may issue notices of the dates for hearings on motions.
TA 1.31(2)
(2) The commission or the presiding commissioner may rule on any motion at the time set for the hearing on it after hearing the arguments of the party or parties present. The commission or presiding commissioner may rule on any motion if any party fails to appear at the time set for a hearing.
TA 1.31 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.33
TA 1.33
Prehearing conferences. TA 1.33(1)(1)
Upon its own motion or upon the request of a party to a proceeding, the commission may direct the parties to appear before it at a prehearing conference.
TA 1.33(2)
(2) A commissioner shall preside at each prehearing conference.
TA 1.33(3)
(3) The presiding commissioner or another commissioner designated by the presiding commissioner shall prepare and provide each party with a copy of a written memorandum summarizing the prehearing conference and stating all orders issued at the conference.
TA 1.33 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.35(1)(1)
Parties may obtain discovery before the commission in the same manner and by the same methods as provided under ch.
804, Stats., unless inconsistent with or prohibited by statute, or as otherwise determined by the commission. When resort would normally be had to a circuit court under ch.
804, Stats., resort shall be had to the commission.
TA 1.35(2)
(2) The commission shall refuse to hear any and all motions concerning discovery under ch.
804, Stats., unless moving counsel shall first advise the commission in writing that after serious effort to resolve differences, counsel are unable to reach an accord. This statement shall further recite the circumstances of such efforts to resolve differences and the names of all persons participating therein.
TA 1.35 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.37
TA 1.37
Extensions. The commission may grant continuances, extensions of time, postponements or adjournments upon a showing of good and sufficient cause.
TA 1.37 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.39
TA 1.39
Practice and procedures. Except as provided in s.
TA 1.53, the practice and procedures before the commission shall substantially follow the practice and procedures before the circuit courts of this state.
TA 1.39 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.51(1)(1)
When a proceeding is placed on the commission's calendar for hearing, the commission shall notify the parties of the time and place of hearing not less than 10 days prior to the hearing, except as otherwise provided by statute.
TA 1.51(2)
(2) A party shall arrange to have witnesses in attendance and exhibits ready for presentation at the time and place designated in the notice of hearing.
TA 1.51 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
TA 1.53
TA 1.53
Evidence. The commission is not bound by common law or statutory rules of evidence. Irrelevant, immaterial or unduly repetitious testimony shall be excluded.
TA 1.53 History
History: Cr.
Register, July, 1981, No. 307, eff. 8-1-81.
