Wis. Admin. Code Tax Appeals Commission TA 1.63

Current through November 25, 2024
Section TA 1.63 - Frivolous appeals
(1) Whenever it appears to the commission or to a commissioner in respect to hearings decided by one commissioner, that an appeal has been instituted or maintained primarily for delay or is frivolous or groundless, the commission or commissioner, at the time the decision in the matter is issued, may assess damages against the taxpayer in an amount not to exceed $1,000.

Note: See s. 73.01(4) (am), Stats.

(2) In order to assess such damages, the commission or commissioner must find one or more of the following:
(a) The appeal was instituted or maintained primarily for delay.
(b) The appeal was filed, used or continued in bad faith, solely for purposes of harassing or maliciously injuring another.
(c) The petitioner or petitioner's representative knew, or should have known, that the appeal was without reasonable basis in law or equity or could not be supported by a good faith argument for an extension, modification or reversal of existing law.
(3) In any matter in which the commission or commissioner has ordered an assessment of damages as provided in sub. (1), the commission or commissioner shall notify the department of revenue in writing within 10 days after the assessment.

Wis. Admin. Code Tax Appeals Commission TA 1.63

Emerg. cr. eff. 9-10-85; cr. Register, January, 1986, No. 361, eff. 2-1-86.