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.