Get started resolving your state tax liabilities using the information below.  If you still need help, reach out to us using the contact form to the right of this page.

Typically, most state’s taxpayer rights documents don’t do much good when you’re trying to figure out what to do with your back taxes.  West Virginia’s Taxpayer Rights web page is no different. 

Per other WV-DOR documents, the collection process goes something like this.

  • Taxes aren’t paid, the Department sends a notice.
  • Taxpayer doesn’t respond according to the notice; the Department sends a notice of assessment and/or a proposed tax lien notice.
  • Taxpayer ignores the notice of assessment, it becomes final.
  • Taxpayer ignores the proposed tax lien notice; a tax lien is filed.
Taxpayer continues to ignore the tax debt, the Department may file a Distress Warrant, which means bank account levies, wage garnishments and other seizures.

WV-DOR Monthly Payment Plan

Based on the basic collection process outlined above, we know that it’s best to address your tax liability sooner rather than later.  Here are some basic guidelines to help you get a monthly payment plan with the West Virginia State Tax Department.

  • If you can pay the debt in full within 6 months, you should be able to avoid a tax lien filing.
  • A 12-month payment plan means a tax lien is likely to be filed.
  • Financial information is also required to be considered for monthly payment plan over 12 months
  • If you’ve defaulted a payment plan in the past, your chances of getting another one are slim.
  • “Additions”, like penalties will be added to your tax liability at a rate of 0.5% per month.
  • Your first payment is due when you submit your request.

State of West Virginia Offer in Compromise

For the state of West Virginia to consider your Offer in Compromise request, you will need to complete the CD-3 form and a Collection Information Statement with backup documentation.  You will also be expected to explain in detail why the State should accept your Offer and why you believe the State cannot collect more than your Offer amount.

Some helpful information to help get you started.

  • If you’re currently in a monthly Installment Agreement, you will be expected to continue making the payments
  • If your Offer is accepted, you must remain in tax compliance for the following 5 years or the OIC will be in default and the State may collect the total amount owed.
  • Completed financial statement forms with backup documentation are required.

Penalty Relief

As far as guidelines for a penalty waiver, it must be for Reasonable Cause, which means it must be something beyond the control of the person requesting the waiver. The burden of proof is on the taxpayer. Your request must be in writing.

page last reviewed 11/01/2021


Our Specialties

  • Tax Debt Resolution / Tax Relief
  • Offer in Compromise / IRS Settlement
  • IRS Penalty Abatement and Relief
  • Installment Agreement / Monthly Payment Plan
  • Tax Lien, Levy and Garnishment Removal
  • IRS Lien Subordination, Withdrawal, Discharge
  • Enrolled Agents / Tax Debt Specialists

Fresh Start Tax Relief LLC, Taxes - Consultants & Representatives, Chicago, IL

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