In order to appeal a decision of the Department of Revenue, a Petition must be filed with BF&R.
Petitions may be filed via mail, facsimile or hand-delivery. While a specific appeal form is not required, BF&R prefers appeals to be filed using the Petition Form. Please keep in mind any petition filed with BF&R must meet the following requirements:
Separate petitions must be filed with BF&R for each tax type for which a request for relief is made; and
Every petition filed with BF&R must include:
Petitioner’s name, address, telephone number and electronic mail address.
The name, address, telephone number and electronic mail address of the Petitioner’s representative, if any.
A designation of the tax, including the year or other period, and the amount involved. Include a copy of document giving rise to the appeal (e.g., a settlement notice, resettlement notice, assessment notice, reassessment notice, or Board of Appeals Decision and Order).
Petitioner’s identifying designation, such as, a license number, account number, employer identification number, Social Security number, claim number, file number, or corporate box number.
A detailed statement, in separate numbered paragraphs, of the facts and grounds relied upon. Include copies of any documents relied upon to establish the claim.
A statement specifying the relief requested. If a Petitioner is filing a petition requesting a refund of monies paid to the Commonwealth, the Petitioner must state the amount of the refund requested.
A statement indicating whether a hearing is requested.
An affidavit signed by the Petitioner (not the representative, even if they have a power of attoryney). The Petitioner must affirm that the petition is not made for the purpose of delay and that the facts therein set forth are true. The affidavit must be notarized by a Notary Public or similar public official.
Please note - Notarization of the affidavit is not required for property tax/rent rebate petitions.
If the Petitioner is a corporation or other similar entity, the affidavit must be made by one of the principal officers, an authorized employee, or a member of the corporation or entity.
Copyright 2010 The Pennsylvania Treasury Department. All Rights Reserved | Right To Know| Disclaimer
