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Wisconsin Tax Appeals Commission

Image: Great Seal of The State of WisconsinBeginning with 1999 cases, the decisions and select rulings of the Wisconsin Tax Appeals Commission (TAC) have been placed in searchable databases for the benefit of attorneys and the general public. The TAC is an independent state agency that hears and decides disputes between the Department of Revenue(and, in a very limited way, the Department of Transportation) and individual taxpayers and entities. The Commission may conduct an evidentiary hearing or may act on a legal motion of a party (such as a motion for summary judgment).

Categories of cases appealed to the TAC include the major state-imposed taxes, available tax credits, and manufacturing property assessments. Following the text of each case, you will find a brief notice of any of the following procedures which may apply to the case: (1) a Notice of Non-acquiescence by the Department of Revenue; (2) the Commission's action on a Petition for Rehearing; (3) a Commission Amendment to a Decision or Ruling; and/or (4) the Circuit Court and case number to which an appeal has been taken.

Commission Practice and Procedure

The following links will give you more information about Commission procedure:

Notices

More Information about the Commission

The Wisconsin Tax Appeals Commission is located at:

Wisconsin Tax Appeals Commission
5005 University Avenue,
Suite 110
Madison, WI 53705.
Phone: (608)266-1391
Fax: (608)261-7060.

The Commission is composed of three Commissioners who serve 6-year, staggered terms. At the present time, there are three Commissioners: Lorna Hemp Boll, Roger W. LeGrand, and Thomas J. McAdams, and Commissioner Boll is the Chair.

Alphabetic Designations of Commission Cases

The following letters appear within a Commission case number and designate the subject matter of the case:

A - car line tax
C - cigarette tax
D - drug/controlled substance tax
E - equalization
F - farmland preservation credit
G - gift tax
H - homestead credit
I - income/franchise tax

M - manufacturing assessment
O - other
R - recycling tax
S - sales/use tax
T - real estate transfer fee
U - utility tax
V - vehicle/general aviation fuel tax
W - withholding tax