Ex Parte Communications Prohibited
The law prohibits Board members and Board staff from participating in any ex parte communications with a taxpayer or their representative or the Department of Revenue regarding the merits of any tax appeal pending before the Board.
A copy of the Board’s Regulations are available in Chapter 702, Subchapter D
It is the Board’s policy to encourage compromise settlements as a judicious means of resolving tax matters thereby reducing the costs associated with potential litigation. The Board's regulations, Chapter 703, Subchapter B, discuss in more detail.
Published Decisions in Searchable Database
Decisions of the Board, including dissenting opinions, are published (after deletion of certain confidential information) on a publicly accessible, searchable, internet website. The database does not contain any decisions until after April 1, 2014.
Department of Revenue Now Party to Appeal
The Department of Revenue is a party in appeals to the Board. Accordingly, the Department possesses the right to present evidence and argument before the Board.
BF&R hearings are open to the public.
Representation Before the Board
Taxpayers may be represented before the Board by themselves, by an attorney, by an accountant, or by another representative so long as the representation does not constitute the unauthorized practice of law.
Appeal to Court
Decisions from the Board of Finance and Revenue may be appealed to the Commonwealth Court and will be heard de novo (i.e., no formal record, such as a transcript, will be made before the Board).
In order to appeal a decision of the Pennsylvania Department of Revenue, Board of Appeals, a petition must be filed with BF&R.
Petitions may be filed via mail, electronically, fax or hand-delivery. While a specific appeal form is not required, BF&R prefers appeals to be filed using the Petition Form.
*Please note, Revenue's Power of Attorney (REV-677) is not sufficient.
*Please note, the following change in requirements regarding a signature on a petition consistent with the Board's Regulations Section 703.2 (c): "The petitioner or the petitioner's authorized representative shall sign a petition. The Board may require evidence that the signatory has authority to sign on behalf of petitioner." As such, a Power of Attorney is only necessary upon request.
- The Board will docket the petition form and the first 20 pages of an original submission onto the departments appeal system.
- The Department will be deemed to be sued electronically when the Board dockets the petition onto the Departments appeal system.
- Evidence submissions greater than 20 pages must be provided to both the Board and the Department.
- All electronic evidence (CDs, USB drives, emails) must be provided to both the Board and the Department.
- Email is the preferred delivery method for evidence submission, (10MB) size limit.
Petition Form used to initiate an appeal to the Board of Finance and Revenue for: (1) review of a decision made by the Pennsylvania Department of Revenue, or (2) refund of monies paid to an agency of the Commonwealth other than the Pennsylvania Department of Revenue.
Request for Compromise Form required to be submitted along with the Board of Finance and Revenue Petition form whereby petitioner explains the nature and reason for the compromise requested.
Notice providing information regarding how to: (1) appeal a decision of the Board of Finance and Revenue to Commonwealth Court, or (2) request that the Board of Finance and Revenue reconsider its order. Additionally, this document provides notice that if any taxes and penalties are owed to the Commonwealth you maybe required to be post security before an appeal can operate as a supersedeas.
Eligible farmers, first responders, municipalities and non-profit schools may apply for refunds of liquid fuel taxes paid. BF&R returned more than $24 million in liquid fuel tax refunds last year.
Who is eligible?
A qualified agricultural producer who uses liquid fuels – such as gasoline or undyed diesel – as part of his or her production operation is eligible to apply for a refund. Producers may claim fuel used to operate regular licensed vehicles as part of production within a 25 mile radius of the farm. Trucks, pickups, vans, and four-wheel drive vehicles, as well as machinery that requires fuel to operate, are eligible.
Volunteer fire, ambulance, and rescue squads incorporated as a non-profit are also eligible for this refund for liquid fuels taxes on gasoline and clear diesel. Squads must provide a copy of their Articles of Incorporation or Charter as well as proof of liquid fuels tax payment when applying for the refund.
Political subdivisions, non-public schools and non-profit schools may also be eligible for liquid fuel tax refunds, however the deadline for these groups to apply is March 31.
- Agriculture, Volunteer Fire Companies and Ambulance Service Providers, Aviation Claim forms are mailed by the end of June (Must be postmarked by September 30).
- Political Subdivisions (municipalities and local governments), Non-public/Non-profit Schools Claim forms are mailed by the end of December (Must be postmarked by March 31).
- Government Aviation, United States Government Agency, Pennsylvania Government Agency Claim forms are mailed in December (No deadline for filing, can file at any time for the previous 12 month period).
Amended various sections of the Tax Reform Code of 1971. Section 2703.1 pertains to BF&R
The Pennsylvania Code is an official publication of the Commonwealth of Pennsylvania. It contains regulations and other documents filed with the Legislative Reference Bureau under the act of July 31, 1968 (P. L. 769, No. 240) (45 P. S. §§ 1102, 1201—1208 and 1602) and 45 Pa.C.S. Chapters 5, 7 and 9, known as the Commonwealth Documents Law (CDL). It consists of 55 titles.
The Commonwealth's official gazette for information and rulemaking.
Purdon's is the complete Pennsylvania statutory law as codified into subject matter titles, plus the Pennsylvania Constitution and court rules. Title 72 contains the provisions for Commonwealth of Pennsylvania Taxation and Fiscal Affairs. 72 P.S. § 1 et seq.
Statutes of Pennsylvania and the Constitution of Pennsylvania