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.
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.
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.
Flow chart depicting the time limitations on filing Petitions for appeals to (1) the Board of Appeals, (2) the Board of Finance and Revenue, and (3) theCommonwealth Court.
Chart depicting time limitations on the filing of Petitions for Refund according to the type of petitioner and type of tax involved.