West Virginia Notice of Tax Assessment Checklist

• You filed a return, and the state found errors or unreported income.
• You did not file a required return, and the state assessed taxes based on available

information.

• You claimed deductions or credits that the state does not allow.
• An audit revealed additional tax owed.

The state is required to notify you in writing before pursuing collection, so receiving this notice means the assessment process has been completed and the collection process may begin.

What Happens If You Ignore This Notice

Failing to respond to or pay the assessment within the timeframe stated on the notice allows

West Virginia to take collection action against you. The state may file a tax lien against your property, garnish your wages, offset your state tax refunds, or take other enforcement measures to collect the debt.

Ignoring the notice does not make the debt disappear because statutory interest and additions to tax will continue to accrue on the assessed amount, which increases your total liability over time.

What This Notice Does NOT Mean

This notice does not mean West Virginia is currently seizing your property or garnishing your wages because those are separate enforcement actions that come later if the debt remains unpaid. The notice also does not mean you have automatically lost your right to dispute the assessment or negotiate a payment plan because West Virginia law allows responses and appeals within a 60-day period after you receive the notice.

Checklist: What to Do After Receiving This Notice

Follow these steps to understand and respond to your assessment

1. Read the entire notice carefully

• Locate the tax year involved and identify the type of tax assessed.
• Note the total amount due, including penalties and interest.
• Find the due date or response deadline clearly stated on the notice.

2. Gather your tax records for the year listed

• Collect your original tax return if filed or proof that you did not file.
• Locate receipts, W-2 forms, 1099 forms, and other income documentation.
• Keep records of any prior correspondence with West Virginia tax officials.

3. Verify the calculation shown on the notice

• Compare the income reported on the notice to your records.
• Check whether the deductions or credits listed match what you claimed.
• Look for mathematical errors in the tax calculation itself.

4. Determine whether you agree with the assessment

• Ask yourself whether the income calculation is correct.
• Consider whether the deductions or credits the state disallowed are legitimate in your

view.

5. Check the deadline for the response

West Virginia law requires that you file any appeal within 60 days after service of the notice of assessment under W. Va. Code §11-10-8. Mark this date on your calendar with a reminder a few days earlier because this 60-day deadline is strictly enforced and cannot be extended except in extremely rare circumstances.

6. Contact the West Virginia Tax Division if you have questions

Call the Tax Division main line at (304) 558-3333 or toll-free at (800) 982-8297 and explain that you received a notice of assessment. Ask about your options, including payment, appeal, or payment plan arrangements.

7. Decide your next step based on your situation

• Arrange payment or a payment plan if you agree with the assessment.
• Gather evidence supporting your position and prepare a written response if you

disagree.

• Inquire about installment plan options before the deadline expires if you cannot pay in

full.

8. Submit your response or payment before the deadline

Use the method specified on the notice, such as mail, online portal, phone, or in person. Keep a copy of everything you submit, and use certified mail with a return receipt if mailing.

9. Keep all documentation of your response

Retain copies of any written response you submit and save payment confirmations or receipts.

File any correspondence with West Virginia in a safe location.

10. Watch for follow-up notices

The state will typically send written confirmation after processing your response. Continue monitoring mail from West Virginia after submission.

What Happens After You Respond to or Pay This Notice

Paying the assessment in full allows West Virginia to process the payment and send written confirmation. Disputing the assessment with a timely written response prompts the state to review your submission and issue a follow-up decision.

Arranging a payment plan results in an agreement outlining the payment schedule, and West

Virginia will not file a tax lien on payment plans of six months or less unless there is a default on the plan. Payment plans longer than six months will require a tax lien to be filed.

Failing to respond by the deadline and failing to pay allows the state to move forward with collection actions. These may include filing a tax lien, garnishing wages, or offsetting refunds.

Common Mistakes to Avoid

Missing the response or payment deadline eliminates your opportunity to dispute the assessment administratively and triggers collection action. Ignoring follow-up notices or collection letters signals that the state is moving toward enforcement.

Submitting incomplete or unclear responses creates problems because the state needs specific documentation and clear explanations of your position. Failing to keep copies of all correspondence removes your proof of what you submitted and when.

Frequently Asked Questions

Can I dispute a notice of assessment?

Yes, you can dispute the assessment if you believe it is incorrect by filing a petition for reassessment within 60 days after you receive the notice. The state will review your response and issue a determination.

What if I cannot pay the full amount by the deadline?

Contact the West Virginia Tax Division before the deadline to inquire about installment plan options or other payment arrangements. Proactively communicating about your situation is better than ignoring the notice.

Does a notice of assessment mean I am being audited?

Not necessarily, because the assessment may result from an audit, a review of your return, or an unfiled return, the notice itself explains why the state issued it.

How long do I have to pay after receiving this notice?

The payment deadline is stated on the notice, but contacting the Tax Division office that issued the notice will confirm the date if you are unsure.

What is the difference between the assessment amount and what I might actually owe?

The assessment amount on the notice typically includes the base tax, penalties, and interest calculated up to the date the notice was issued. Interest continues to accrue after the notice is sent, so the total amount owed may increase if payment is delayed.

Final Considerations

A West Virginia notice of assessment is a formal notification of tax liability that requires your attention and a timely response. Understanding what the notice means, verifying the calculation, and taking action within the 60-day statutory deadline are essential steps toward resolving the issue.

Received a State Tax Notice?

If you’ve received a state tax notice and aren’t sure how to respond, we can help you review your options and next steps.

• State tax notice review and response
• Penalty and interest reduction options
• Payroll and trust fund tax assistance
• Payment plan and relief eligibility review
• Representation with state tax agencies

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