About Us

The law governing BF&R's composition and the manner in which it hears appeals has not been altered in more than 50 years. BF&R has been criticized for its lack of independence from the Department of Revenue, whose decisions were the subject of the appeal. Treasury worked in a bipartisan fashion with leaders of the business, legal and tax accounting communities to help craft Act 52 of 2013. The law, effective April 1, 2014, changed BF&R as described below:

The Board of Finance and Revenue Rope Seal

New Three-member Independent Board.

The former six-member Board (the Treasurer, the Auditor General, the Attorney General and three agencies under the Governor's jurisdiction, including the Department of Revenue), was replaced by a three-member independent Board. Two members were appointed by the Governor and confirmed by the Pennsylvania Senate - one initially serving a four-year term and one serving a six-year term. All subsequent terms will be for six years. The State Treasurer or his designee fills the third seat and remains as Chair. The new Board members must:

  • Be a United States citizen and a Pennsylvania resident
  • Be an attorney licensed in Pennsylvania or a certified public accountant
  • Possess at least ten years of experience in a position requiring substantial knowledge of Pennsylvania tax law
  • Devote full time to Board duties

Appointed members serve until their successor is qualified and are renominated.

Ex Parte Communications Prohibited.

Effective April 1, 2014, 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.

The Board's Regulations, Chapter 702, Subchapter D, discuss in more detail.

Regulations/61 Pa Code Chapters 702 & 703 (PDF)

New Compromise Authority.

It is the policy of the Board 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, discus in more detail!

Request for Compromise

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.


BFR Searchable Database

Department of Revenue Now Party to Appeal.

The primary thrust of the recent Tax Reform Code Amendment was to create more independence for Board of Finance and Revenue decisions. Accordingly, the Department of Revenue no longer sits in judgment, but instead as an advocate, in state tax matters at the second level of appeal. As a consequence, Revenue now possesses the right to present evidence and argument before the Board as it has automatic statutory standing.

Public Hearings

BF&R hearings remain 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 and new evidence may be presented on appeal to court).