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§ 9704. Review by board

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 30, 2021

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 5. Tax Reform Code of 1971 (Refs & Annos)
Article XXVII. Procedure and Administration (Refs & Annos)
Effective: July 30, 2021
72 P.S. § 9704
§ 9704. Review by board
Currentness
(a) Petition for review of a decision and order.--Within 60 days after the mailing date of the department's notice of decision and order on a petition filed with it, a taxpayer may petition the board to review the decision and order of the department.
(b) Petition for review of denial by department's failure to act.--A petition for review may be filed with the board within 60 days after the mailing date of the department's notice to the petitioner of its failure to dispose of the petition within the time periods prescribed by section 2703(d) or (e).1
(c) Contents of petition.--
(1) A petition for review of the department's decision and order on a petition for reassessment shall state all of the following:
(i) The tax type and tax periods included within the petition.
(ii) The amount of the tax that the taxpayer claims to have been erroneously assessed.
(iii) The basis upon which the taxpayer claims that the assessment is erroneous.
(2) A petition for review of the department's decision and order on a petition for refund shall state all of the following:
(i) The tax type and tax periods included within the petition.
(ii) The amount of the tax that the taxpayer claims to have been overpaid.
(iii) The basis of the taxpayer's claims for refund.
(2.1) All petitions for review shall identify a mailing address to which all correspondence and decisions can be mailed and received and, if so desired, an e-mail address to which all correspondence and decisions can be electronically sent. The board shall be permitted to rely upon the accuracy of the address provided by the taxpayer, and it shall be the duty of the taxpayer to notify the board if there is any change in an address provided to the board.
(3) A petition may satisfy the requirements of paragraphs (1)(iii) or (2)(iii) by incorporating by reference the petition filed with the department in which the basis of the taxpayer's claim is specifically stated.
(d) Affidavit.--A petition shall be supported by an affidavit by the petitioner or the petitioner's authorized representative that the petition is not made for the purpose of delay and that the facts set forth in the petition are true.
(d.1) Representation.--
(1) Appearances in tax appeal proceedings conducted by the board may be by the taxpayer or by an attorney, accountant or other representative provided the representation does not constitute the unauthorized practice of law as administered by the Pennsylvania Supreme Court.
(2) The department shall have the right to be represented in all tax appeal proceedings before the board. The secretary or the secretary's designee shall notify the board as to whom copies of all communications, notices and decisions should be sent on behalf of the department. Communications with the department's appointed representative shall be by electronic means.
(3) An administering agency of a tax credit or tax benefit shall be permitted to participate in all proceedings before the board. The board shall notify the administering agency of the date, time and place where the hearing will be held. The administering agency shall be provided the opportunity to comment upon any submitted evidence and provide written and oral argument to support its denial.
(d.2) Evidence.--The petitioner and the department shall be entitled to present oral and documentary evidence in support of their positions. The petitioner and the department will be provided the opportunity to comment upon any submitted evidence and provide written and oral argument to support their positions.
(d.3) Ex parte communications.--The members or staff of the board shall not participate in any ex parte communications with the petitioner or the department or their representatives regarding the merits of any tax appeal pending before the board. Any information or documentation provided to the members or staff of the board by the petitioner or the department or their representatives in a communication regarding the merits of any appeal pending before the board shall also be promptly provided to the other party.
(d.4) Access to department's database.--The board shall be provided access to the department's records relating to a petition before the board.
(d.5) Request for hearing.--Upon written request of the petitioner or the department or when deemed necessary by the board, the board shall schedule a hearing to review a petition. The petitioner and the department shall be notified by the board of the date, time and place where the hearing will be held.
(d.6) Hearing practice.--Hearings shall be open to the public and shall be conducted in accordance with such rules of practice and procedure as the board may adopt and promulgate. On request of either party or on its own accord, the board may conduct part or all of the hearing as an executive session to the extent that if held in public it would violate a lawful privilege or lead to the disclosure of information or confidentiality protected by law.
(d.7) Compromise settlement.--The board shall establish procedures to facilitate the compromise settlement of issues on appeal. A compromise settlement shall be ordered by the board only with the agreement of both the petitioner and the department. The provisions of section 2707(c)2 shall be applicable to compromise settlements under this section.
(e) Decision and order.--The board shall issue a decision and order in writing disposing of a petition on any basis as it deems to be in accordance with law and equity. A decision and order shall include the conclusions reached and the facts on which the decision was based. The decision and order shall be approved by a majority of the board. A copy of the decision and order and any dissenting opinion shall be sent to the petitioner utilizing the method identified by the petitioner and by electronic means to the department.
(f) Time limit for decision and order.--
(1) Except as provided in paragraphs (2) and (3), the board shall issue a decision and order disposing of a petition within six months after receipt of the petition. Upon the request of the petitioner or the department, the board may extend the time period for the board to dispose of the petition for one additional six-month period.
(2) If at the time of the filing of a petition proceedings are pending in a court of competent jurisdiction in which any claim made in the petition may be established, the board, upon the written request of the petitioner, may defer consideration of the petition until the final judgment determining the question or questions involved in the petition has been decided. If consideration of the petition is deferred, the board shall issue a decision and order disposing of the petition within six months after the final judgment.
(3) If a matter pending before the board would be materially affected by an audit or other proceeding before the Internal Revenue Service or by an audit or other proceeding conducted by another state, the board, upon the written request of the petitioner, may defer consideration of the petition until such time as the other audit or proceeding is completed. If consideration of the petition is deferred, the board shall issue a decision and order disposing of the petition within six months after the audit or other proceeding is final.
(g) Failure of board to take action.--The failure of the board to dispose of the petition within the time period provided for by subsection (f) shall act as a denial of the petition. Notice of the board's failure to take action and the denial of the petition shall be issued to the petitioner and the department. The mailing date of the notice shall begin the time for filing any appeal.
(h) Publication of decisions.--
(1) The board shall publish each decision, along with any dissenting opinion, which grants or denies in whole or in part a petition for review or a petition for refund.
(2) Prior to publication of a decision, the board shall edit the decision to redact the following:
(i) Information identified by the petitioner as and that meets the definition of a trade secret or confidential proprietary information as defined in section 102 of the act of February 14, 2008 (P.L. 6, No. 3),3 known as the Right-to-Know Law.
(ii) An individual's Social Security number, home address, driver's license number, personal financial information as defined in section 102 of the Right-to-Know Law, home, cellular or personal telephone numbers, personal e-mail addresses, employee number or other confidential personal identification number and a record identifying the name, home address or date of birth of a child 17 years of age or younger.
(iii) Specific dollar amounts of tax.
(iv) Information pursuant to the Right-to-Know Law.4
(3) The disclosure of any remaining information, including the name of the taxpayer and the nature of the taxpayer's business, shall be deemed not to violate any provision of law to the contrary, including:
(i) Sections 274, 353 and 408.5
(ii) 18 Pa.C.S. § 7326 (relating to disclosure of confidential tax information).
(iii) Section 731 of the act of April 9, 1929 (P.L. 343, No. 176),6 known as The Fiscal Code.
(4) Decisions shall be indexed and published on a publicly accessible Internet website maintained by the board.
(i) Appeals.--An appeal from a decision of the board shall be to the Commonwealth Court and shall be de novo.

Credits

1971, March 4, P.L. 6, No. 2, art. XXVII, § 2704, added 2006, Oct. 18, P.L. 1149, No. 119, § 28, imd. effective. Amended 2013, July 9, P.L. 270, No. 52, § 39, imd. effective; 2017, Oct. 30, P.L. 672, No. 43, § 44, imd. effective; 2021, June 30, P.L. 124, No. 25, § 24, effective in 30 days [July 30, 2021].

Footnotes

1
72 P.S. § 9703.
2
72 P.S. § 9707.
3
65 P.S. § 67.102.
4
65 P.S. § 67.101 et seq.
5
72 P.S. §§ 7274, 7353, 7408.
6
72 P.S. § 731.
72 P.S. § 9704, PA ST 72 P.S. § 9704
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
End of Document