Wisconsin Tax Appeals Commission
Beginning 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.
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 two
Commissioners, David C. Swanson and Roger W. LeGrand, and Commissioner
Swanson is the Acting Chairperson.
Commission Practice and Procedure
The following links will give you more information about Commission
procedure:
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
|
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