Wisconsin Administrative Code Tax Appeals Commission
Here’s a comprehensive overview of the Wisconsin Administrative Code for the Tax Appeals Commission (abbreviated TA):
📘 Chapter TA 1 – Practice & Procedures Before the Tax Appeals Commission
This single chapter governs all procedures for appeals involving the Commission and is divided into four subchapters:
🧭 Subchapter I – General Provisions
TA 1.01 sets formatting rules: filings must be legible, preferably typewritten on 8½ × 11" paper, one‑sided, with proper captions and signed originals plus copies (regulations.justia.com).
📄 Subchapter II – Filing an Appeal
TA 1.11: Appeals must be filed in writing within statutory time limits (law.cornell.edu).
TA 1.13: Filings are timely when received by the Commission, or if mailed via certified mail with postmark by midnight of the due date (law.cornell.edu).
TA 1.15: Additional filing guidance includes serving multiple copies, one petition per Notice of Redetermination, and separate fees (taxappeals.wi.gov).
⚙️ Subchapter III – Pre‑Hearing Procedures
Covers motions, amendments, case consolidation, and other preparatory steps before hearings (e.g., TA 1.21 on amending documents, TA 1.39 adopting circuit court practices) (wisbar.org).
🎙 Subchapter IV – Hearings
Defines how hearings are conducted (full or small‑claims), role of hearing examiners, recording procedures, issuance of orders, and provisions for oral vs. written decisions (law.justia.com).
⚖️ Relevant Statutory Framework – Wis. Stat. ch. 73
Wis. Stat. § 73.01: Establishes the Commission’s jurisdiction, defines “small‑claims” (controversies under $2,500), outlines hearing logistics (locations, recording), authority to determine facts and law, and potential imposition of up to $1,000 in penalties if appeals are frivolous (law.justia.com).
Appeals must typically be filed within 60 days of Department of Revenue’s Notice of Redetermination (taxappeals.wi.gov).
Statute provides for appeals (rehearing to Commission or judicial review) under chapter 227 procedures.
🛡 Key Practical Takeaways
Form & Format: Follow TA 1.01 guidelines for proper documentation.
Timeliness:
Appeal window is 60 days for DOR redeterminations.
Certified mail postmarks are accepted; filings must be received at Commission’s Madison office by 4:30 p.m.
Filing Details:
Include required copies and fees.
File separate petition per Notice / taxpayer (wisbar.org, regulations.justia.com, taxappeals.wi.gov, wisbar.org).
Hearing Protocol:
Cases assigned as small claims (< $2,500) or full Commission hearings.
Follows civil court rules; records available, oral/written decisions, consolidation and amendments permitted with approval.
Decision & Review:
Final decisions may be appealed to circuit court or a rehearing requested, within statutory deadlines.
🔗 Resources & Links
Official Commission Rules & FAQs: Instructions in TA 1 are detailed in the Commission’s FAQ .
Wisconsin Statutes (ch. 73): Core legal framework .
Tax Appeals Commission Website: Archives, forms, decisions (e.g., Wisbar.org archive through 2021; current site taxappeals.wi.gov) (wisbar.org).
✅ In Summary
Wis. Admin. Code TA 1 sets forth the practice rules for appealing tax decisions—covering formatting, filing details, deadlines, pre‑hearing motions, hearing protocols, decisions, and records.
Wis. Stat. ch. 73 defines the Commission’s authority, jurisdictional limits, deadlines, and appeal routes.
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