The Pennsylvania Petition Form serves as a formal request to the Board of Finance and Revenue, allowing individuals or entities to appeal decisions made by the Board of Appeals or seek refunds for payments made to state agencies. This essential document ensures that petitioners can present their cases effectively, whether they are contesting a tax assessment or requesting a refund. Proper completion and timely submission of this form are critical for achieving a favorable outcome.
The Pennsylvania Petition form serves as a vital tool for individuals and entities seeking to address specific tax-related issues with the Board of Finance and Revenue. This form is primarily utilized for two key purposes: to review decisions made by the Board of Appeals and to request refunds of payments made to various Commonwealth agencies, excluding the Department of Revenue, when such payments are deemed unjust. When filling out the form, it is essential to include all relevant information, including the Board of Appeals Docket Number, if available, and a detailed account of the relief sought. Petitions must be filed with supporting evidence, which can be submitted electronically or via mail, ensuring that both the petitioner and the Department of Revenue receive copies of all documents exchanged. Additionally, if hearings are requested, they typically occur in Harrisburg, with options for video conferencing from Pittsburgh. Importantly, the form also allows for requests for compromises and continuations pending court decisions, providing flexibility in the appeals process. Each petition must be signed by the petitioner or an authorized representative, affirming the accuracy and completeness of the information provided. Overall, the Pennsylvania Petition form is a structured approach to navigating tax disputes, ensuring that individuals have a clear pathway to seek justice and resolution.
Board of Finance & Revenue
General Instructions
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This Petition Form should be used to petition to the Board of Finance and Revenue for:
•Review of decisions of the Board of Appeals.
•Refund of monies paid to an agency of the Commonwealth, other than the Department of Revenue, to which the Commonwealth is neither rightfully nor equitably entitled.
Any evidence in support of the petition should be submitted with the petition or within 60 days from the date the petition is iled.
Petitioner and the Department of Revenue must provide a copy of each submission provided to the Board to the other party. The preferred method is electronic submission (10MB limit). Submissions may be mailed/emailed to the following:
Board of Finance and Revenue
1101 South Front Street
Suite 400
Harrisburg, PA 17104-2539
Phone: (717) 787-2974
Fax: (717) 783-4499
bfr@patreasury.gov
Department of Revenue
Attn: BFR Matter
Ofice of Chief Counsel
327 Walnut Street, 10th Floor
P.O. Box 281061
Harrisburg, PA 17128-1061
Phone: (717) 346-4638
Fax: (717) 772-1459
RA-RVOCCBFRNOTIF@pa.gov
Note: Petitions of 20 pages or less do not need to be provided to the Department of Revenue.
BFR-003 (04262018)
Speciic Instructions by Section Number
Each number of the following instructions corresponds to the number of the appropriate section of the petition form. Complete all information applicable to your case.
1.Include the Board of Appeals Docket Number if available.
2.Complete all information. If Petitioner is not an individual, include a contact person.
3.Completed only if Petitioner intends to be represented by another. If so, all correspondence will be sent to the representative.
4.Complete all information, including the tax amount you are appealing. Check one of the two blocks indicating type of petition.
5.Hearings, if requested, are held in Harrisburg and via a video-conference site from Pittsburgh. Notice of the hearing date will be sent to the Petitioner or the Petitioner's representative. The Department of Revenue may attend a hearing and present argument to the Board.
If Petitioner wishes to request a compromise, check the compromise box and complete/ile the
Request for Compromise Form located at www.patreasury.gov/bfrassets/pdf/CompromiseForm.pdf within 30 days of iling the petition.
If the determination of the issue(s) involved in a Petitioner's case would be governed by the decision
of a case pending before a court, the Petitioner may request that its case be continued until the court renders a inal decision. After the court renders a inal decision, the Petitioner's case will be listed for hearing or decided on the record within six months.
6.All petitions must be signed by Petitioner or an authorized representative.
7.Briely list relief requested and basis for relief.
a.The petition must contain a statement of all pertinent facts and/or points of law upon which the Petitioner relies. Calculations showing the proper amount of tax or refund should be supplied.
All evidence in support of the arguments set forth should be submitted with the petition or within 60 days from the date the petition is iled. Late submissions may not be considered by the Board.
b.Explain in detail why the relief requested should be granted. Attach a copy of the notice being appealed (usually the BOA Decision). Petitions for Refund must be accompanied by proof of payment. When appealing sales and use tax, if possible include a copy of the audit, assessment and a REV-39 Appeal Schedule. When appealing personal income tax, include a copy of the PA-40 with schedule(s) for the year(s) at issue.
Petition Form
1
BOARD OF APPEALS DOCKET NUMBER(S)
DOCKET NUMBER
2
PETITIONER
NAME OF PETITIONER
CONTACT PERSON
STREET ADDRESS
CITY
STATE
ZIP
TELEPHONE NUMBER
FAX NUMBER
EMAIL ADDRESS
3
REPRESENTATIVE
NAME OF REPRESENTATIVE / CONTACT PERSON
NAME OF ORGANIZATION / FIRM
4
TAX TYPE AT ISSUE
TAX TYPE
TAX PERIOD START
TAX PERIOD END
TAXPAYER IDENTIFICATION NUMBER
ASSESSMENT NUMBER
TAX AMOUNT
E.G.(SSN, EIN, ACCT. #)
Review of Resettlement / Reassessment Petition
Review of Refund Petition
5
SCHEDULING
HEARING DESIRED.
NO HEARING DESIRED. Please decide on the basis of petition and submission(s).
REQUEST FOR COMPROMISE. See instructions.
THIS CASE IS REQUESTED TO BE HELD PENDING ACTION OF THE COURT ON THE SAME ISSUE(S).
CASE NAME
COURT CITATION
6SIGNATURES All petitions must be signed by Petitioner or an authorized representative.
AFFIDAVIT
Under penalties prescribed by law, I hereby afirm that this petition has been examined by me and to the best of my
knowledge, information and belief, is true and correct and is not made for the purpose of delay. Also, if this is a petition for a cash refund, I further afirm that all taxes have been paid to the Commonwealth and there are no outstanding tax liabilities.
Please check one:
SIGNATURE
AUTHORIZED REPRESENTATIVE
PRINT NAME
DATE
7A RELIEF REQUESTED:
7B ARGUMENTS:
FOR PAPER SUBMISSION(S):
FOR ELECTRONIC SUBMISSION(S):
Email: bfr@patreasury.gov
1101 South Front Street, Suite 400
Fax: 717.783.4499
Phone: 717.787.2974
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