How to File a Petition

In order to appeal a decision of the Department of Revenue, Board of Appeals, a petition must be filed with BF&R.

Petitions may be filed via mail, electronically, facsimile 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.


Service Requirements


  • 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 sewed 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 with Instructions (Print)

Petition Form with Instructions (Interactive)

Petition Form used to initiate an appeal to the Board of Finance and Revenue for (1) review of a decision made by the Department of Revenue, or (2) refund of monies paid to an agency of the Commonwealth other than the Department of Revenue.


Scales

Request for Compromise

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.

Appeal to Commonwealth Court

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.