Tax Audits and Appeals

On October 30, 2017, Act 43 of 2017 reduced the period of time a taxpayer has to file an appeal at the Board of Appeals (“BOA”) and the Board of Finance and Revenue (BF&R) from 90 days to 60 days, effective after December 29, 2017.

On December 4, 2017, the BOA advised that for any petitions filed with the BOA on or before December 29, 2017, the Department’s decision and order will indicate a 90 day appeal period to the BF&R.  For any petitions filed with the BOA on of after January 1, 2018, the Department’s decision and order will indicate a 60 day appeal period to the BF&R.  The BOA is in the process of updating its forms and computer system accordingly, and hopes for a January 1, 2018 completion.  Any questions should be directed to Lauren Zaccarelli, the Chair of the BOA, at 717-787-4916, or lzaccarell@pa.gov.

Additionally, on December 7, 2017, the BF&R issued guidance which states,”[t]ax appeals originally filed at the BOA after December 29, 2017 must be filed with the BF&R no later than 60 days after the mailing date of the decision and order from the BOA, rather than the current 90 days.  The BF&R guidance goes on to note that 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).  For any questions regarding the BF&R guidance, please call the BF&R at 717-787-2974 or email the BF&R at bfr@patreasury.gov.