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1012 Kanawha Blvd. E.
Suite 300
PO Box 2751
Chas., WV 25330-2751
Tel.: (304) 558-1666
Fax: (304) 558-1670

©2004 West Virginia Office of Tax Appeals, all rights reserved.

The Honorable R. MICHAEL REED
Chief Administrative Law Judge
West Virginia Office of Tax Appeals

• Gubernatorial Appointment, for a six-year term, confirmed by the WV State Senate in March, 2003; the first Chief Administrative Law Judge of the then new West Virginia Office of Tax Appeals
• B.S., Business Administration/Accounting, Morris Harvey College (Charleston, West Virginia, now the University of Charleston), 1972. Summa Cum Laude, 1st in entire graduating class
• J.D., West Virginia University, College of Law, 1975. Top 1/5 of class
• Co-author, with Justice Thomas E. McHugh of the West Virginia Supreme Court of Appeals, of a law review article entitled, "The Due Process Clause and the Commerce Clause: Two New and Easy Tests for Nexus in Tax Cases," 90 W. Va. L. Rev. 31 (1987), which Westlaw selected for publication as a leading discussion of the subject
• Speaker at West Virginia Tax Institute annual meetings, 1999-2006, on recent West Virginia state tax administrative decisions
• Married (wife--Barbara); 2 young-adult sons

His Honor GEORGE V. PIPER

• B.A., History/Geology, Furman University, 1969
• J.D., West Virginia University, College of Law, 1972
• Staff Attorney, West Virginia State Tax Commissioner’s Office, 1972 - 1974
• Hearing Analyst, Office of Hearings and Appeals, West Virginia State Tax Commissioner’s Office, 1974-1975
• Hearing Examiner, Office of Hearings and Appeals, West Virginia State Tax Commissioner’s Office, 1975-1979
• Deputy Director and Legal Counsel, Business Tax Division, West Virginia State Tax Commissioner’s Office, 1979-1983
• Special Assistant United States Attorney, United States Department of the Interior (Office of Surface Mining Reclamation and Enforcement), 1983-1986
• Counsel to the Commissioner, West Virginia Department of Energy, 1986-1992
• Environmental Attorney, Martin & Seibert, L.C., Martinsburg, West Virginia, 1992-1998
• Solo Practice of Law, Charleston, West Virginia, 1998-1999
• Administrative Law Judge, Office of Hearings and Appeals, West Virginia State Tax Commissioner’s Office, 1999-2003
• Administrative Law Judge, West Virginia Office of Tax Appeals, 2003-Present

His Honor ROBERT W. KIEFER, JR.

• B.A., Political Science, West Virginia University, 1978
• J.D., Emory University, 1981
• Staff Attorney, West Virginia State Tax Commissioner’s Office, Inheritance Tax Division, 1981-1983
• Staff Attorney, West Virginia State Tax Commissioner’s Office, Legal Division, 1983-1985
• Associate, Hamb & Poffenbarger, Attorneys at Law, Charleston, West Virginia, 1988-1995
• Law Clerk, Circuit Court of Kanawha County, West Virginia, 1985-1988, 1995-2003
• Administrative Law Judge, West Virginia Office of Tax Appeals, 2003-Present