Definitions

2.1. "Alternative dispute resolution" means an alternative to courtroom litigation or agency adjudication, including conciliation with the Tax Division and hearings before the Office of Tax Appeals.

2.2. "Commissioner" or "Tax Commissioner" means the Tax Commissioner of the State of West Virginia or his or her delegate.

2.3. "Code" or "this Code" means the Code of West Virginia, 1931, as amended.

2.4. "Conciliation" means a method of dispute settlement in which parties clarify issues and narrow differences through the aid of an individual called a "conciliator".

2.5. "Division" or "Tax Division" means the West Virginia State Tax Division.

2.6. "Financial hardship claim" means a financial inability to pay due to factors including, but not limited to: the amount of the debt; sudden or unforeseen illness or accident; or loss of income or property, beyond control of the taxpayer.

2.7. "Office of Tax Appeals" means the West Virginia Office of Tax Appeals created by W. Va. Code §11-10A-1 et seq. as an independent, quasi-judicial agency that is in the Department of Tax and Revenue for administrative purposes only.

2.8. "Party" means the Tax Division or the taxpayer seeking to resolve a tax dispute through alternative dispute resolution.

2.9. "Tax" means any tax administered by the Tax Division to which the alternative dispute resolution mechanisms set forth in this rule applies, and includes within its meaning any applicable interest, additions to tax and penalties.

2.10. "Taxpayer" means any person liable for payment of, or required to file a return for, any tax administered under W. Va. Code §11-10-1 et. seq.