Pennsylvania Department of Revenue Relaxes “Pay to Play” Rule - Posting Security May Not Be Required


In Miscellaneous Tax Bulletin 2011-01, the Pennsylvania Department of Revenue changed its policy concerning security to be filed in cases where taxpayers appeal Board of Finance and Revenue decisions on petitions for reassessment.

Until the release of 2011-01, if a taxpayer wanted to keep the Department from filing a lien or engaging in other collection activities during the pendency of the appeal, the taxpayer had to file security, usually in the form of a bond or letter of credit, in an amount equal to 120% of the tax found due and owing by the Board of Finance and Revenue. The recent bulletin provides an alternate, less expensive method for taxpayers to forestall liens and collection activities.

Please see full article below for more information.

LOADING PDF: If there are any problems, click here to download the file.

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© McNees Wallace & Nurick LLC | Attorney Advertising

Written by:


McNees Wallace & Nurick LLC on:

Readers' Choice 2017
Reporters on Deadline

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:

Sign up to create your digest using LinkedIn*

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.

Already signed up? Log in here

*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.