Wisconsin Administrative Code Tax Appeals Commission
Wisconsin Administrative Code
Tax Appeals Commission
The Tax Appeals Commission operates under the Department of Revenue and its rules are codified in:
Chapters TA 1 – TA 3
TA = Tax Appeals
TA 1 – Organization and General Provisions
Authority and purpose of the Commission
Definitions used in Commission rules
Filing procedures for petitions and appeals
General administrative procedures
TA 2 – Hearings
Procedures for formal and informal hearings
Rights of the petitioner and respondent
Rules for submitting evidence
Conduct during hearings
Rules for scheduling, postponements, and recordkeeping
TA 3 – Decisions and Orders
Issuance of final determinations
Procedures for modifying or vacating orders
Entry and enforcement of decisions
Appeals from Commission decisions
Key Points about the Tax Appeals Commission Rules:
Jurisdiction: The Commission handles appeals from taxpayers disputing decisions made by the Wisconsin Department of Revenue.
Filing Deadlines: Petitions must be filed within the time limits specified in the statutes and TA rules.
Hearing Rights: Taxpayers may present evidence, question witnesses, and be represented by an attorney or agent.
Decisions: The Commission issues written decisions that can be appealed further to circuit court if allowed by statute.
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