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 1.01TA 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 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81; am. (3), Register, January, 1982, No. 313, eff. 2-1-82. TA 1.03TA 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 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81. TA 1.11TA 1.11 Time for filing. An appeal to the commission must be filed in writing during the period prescribed by statute. TA 1.11 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81. TA 1.13TA 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 NoteNote: The proper address of the commission is DOA Building, 5th Floor, 101 E. Wilson St., Madison, Wisconsin 53703.
TA 1.13 HistoryHistory: 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: WISCONSIN TAX APPEALS COMMISSION
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 NoteNote: 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 NoteExamples 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 NoteNote: 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 HistoryHistory: 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 1.17TA 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 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81; am. Register, January, 1982, No. 313, eff. 2-1-82. TA 1.19TA 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 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81; am. Register, January, 1982, No. 313, eff. 2-1-82. TA 1.21TA 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 HistoryHistory: 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 HistoryHistory: Cr. Register, July, 1981, No. 307, eff. 8-1-81. TA 1.33TA 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.
