Wisconsin Administrative Code Tax Appeals Commission
Key Provisions of the Wisconsin Administrative Code – Tax Appeals Commission
1. Filing of Appeals (TA 1.13)
A petition for review is considered filed when both the petition and the appropriate filing fee are received in the commission's office in Madison. Alternatively, if mailed, the petition is deemed timely if postmarked before midnight of the last day for filing and accompanied by the required fee.
2. Frivolous Appeals (TA 1.63)
The commission may assess damages up to $1,000 against a taxpayer if it determines that an appeal was instituted or maintained primarily for delay or is frivolous or groundless. Criteria for such findings include:
The appeal was instituted or maintained primarily for delay.
The appeal was filed, used, or continued in bad faith, solely for purposes of harassing or maliciously injuring another.
The petitioner or petitioner's representative knew, or should have known, that the appeal was without reasonable basis in law or equity or could not be supported by a good faith argument for an extension, modification, or reversal of existing law.
3. Hearings and Procedures (TA 1.57, TA 1.59, TA 1.61)
TA 1.57: The commission may strike and disregard briefs filed after the designated time unless an extension is granted.
TA 1.59: The commission may require parties to submit proposed findings of fact or conclusions of law.
TA 1.61: Parties are designated as "petitioner" for the person filing the petition and "respondent" for the person required to respond.
Case Law and Precedents
While specific case law directly from the WTAC is limited, several decisions have influenced its operations:
Deere & Company v. Department of Revenue (2019): The WTAC reversed a DOR assessment denying a taxpayer's dividends received deduction for distributions from a foreign limited partnership. The taxpayer's single-member LLC, disregarded for federal tax purposes, owned the LP. The WTAC upheld the deduction, aligning with federal tax treatment.
Catholic Charities Bureau, Inc. v. Wisconsin Labor & Industry Review Commission (2025): The Wisconsin Supreme Court ruled that the Catholic Charities Bureau did not qualify for a religious tax exemption because it did not operate primarily for religious purposes. This decision emphasized the need for religious organizations to demonstrate that their activities are primarily religious to qualify for such exemptions.
Conclusion
The Wisconsin Tax Appeals Commission plays a crucial role in resolving tax disputes impartially. Its procedures, as outlined in the Wisconsin Administrative Code, ensure fair hearings and due process for taxpayers and the Department of Revenue. While specific case law directly from the WTAC is limited, decisions from the commission and related courts provide guidance on its operations and interpretations.
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