The Pennsylvania Department of Revenue has announced a change in tax appeals procedure potentially offering taxpayers much quicker resolution of tax disputes, but requiring thorough preparations by taxpayers and their representatives at the first administrative appeal level.
In a bulletin issued November 16, 2011, the Department announced that, effective immediately, the Board of Appeals will have the power to implement compromises of most types of tax appeals filed with the Board (including Corporate Net Income Tax, Capital Stock/Franchise Tax, Personal Income Tax, Sales and Use Tax and Gross Receipts Tax appeals). Miscellaneous Tax Bulletin 2011-02. The stated goal for the Department’s implementation of compromise procedures at the Board of Appeals is to provide an “impartial, timely and inexpensive resolution of tax disputes.” There will be two bases for compromise: (1) doubt as to liability; and/or (2) the promotion of effective tax administration.
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