Pennsylvania’s tax appeal system has long been criticized as very complicated, expensive and lacking impartiality. Several years ago, the PA Chamber, the PA Bar Association and other interested groups were able to work with the General Assembly to eliminate some of the most antiquated procedures – some tracing their history to the early 1800’s! In April 2014, the Board of Finance and Revenue was restructured to provide a more independent and transparent second-level venue for state tax appeals. This article focuses on understanding Pennsylvania’s tax appeals system and how to obtain results from the process in the most cost effective way.

Board of Appeals -

The Department of Revenue’s Board of Appeals (BOA) provides the first level appeal from assessments of Sales & Use Tax, Personal Income Tax, Corporate Net Income Tax, Capital Stock and Franchise Tax, and other taxes administered by the Department. BOA also handles petitions for refund of most taxes (excepting certain liquid fuels tax claims) and considers appeals from determinations made under Pennsylvania’s Property Tax and Rent Rebate program.