Message from State Treasurer Joe Torsella


Tax appeals originally filed at the Board of Appeals after December 29, 2017 must be filed with the Board of Finance and Revenue no later than 60 days after the mailing date of the decision and order from the Board of Appeals, rather than the current 90 days.

This change does not apply to appeals of tax types that have specific appeal periods established in a statute outside of the general administrative tax appeal statute of 72 P.S. § 9704(b). Examples of tax appeals that have not been impacted by this change to the law include, but are not limited to: malt beverage tax, property tax/rent rebate, liquid fuels appealed directly to the Board of Finance and Revenue and amended corporate tax reports pursuant to 72 P.S. § 7406.1(g)(1). Taxpayers are responsible for consulting the appropriate statute to determine the applicable deadline for their tax appeal.

Please call the Board of Finance and Revenue at 717-787-2974 or email at with any questions.

Board of finance & Revenue

About the Board

The Board of Finance & Revenue (BF&R) consists of three members. Two members are appointed by the Governor and confirmed by the Pennsylvania Senate. The State Treasurer or his designee is the third member and is Chair. The two appointed Board members and the State Treasurer’s designee 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 nominated and confirmed.

General Information

Board Members

Jacqueline A. Cook (Chair)
R. Scott Shearer (Member)
David R. Kraus (Member)

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

Compromise Authority

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.

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 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.

Public Hearings

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).

How To File a Petition

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.

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 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.

Liquid Fuels

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.

Application Deadlines

  • 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).

The Law

Act 52 0f 2013

Amended various sections of the Tax Reform Code of 1971. Section 2703.1 pertains to BF&R

The Pennsylvania Code

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 Pennsylvania Bulletin

The Commonwealth's official gazette for information and rulemaking.

Taxation and Fiscal Affairs (Title 72)

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.

Database of Pennsylvania Statutes

Statutes of Pennsylvania and the Constitution of Pennsylvania