Pennsylvania State Tax Assessment Appeal Template
(Professional Draft – Ready for Attorney Customization)
[// GUIDANCE: This template is designed for appeals of Pennsylvania state-level tax assessments (e.g., sales & use, corporate net income, personal income, gross receipts) to the Pennsylvania Department of Revenue Board of Appeals (“BOA”) or the Pennsylvania Board of Finance and Revenue (“BFR”), depending on where the assessment currently lies. Adapt filing deadlines, venue captions, and procedural references accordingly before use.*]
TABLE OF CONTENTS
- DOCUMENT HEADER
- DEFINITIONS
- OPERATIVE PROVISIONS
- REPRESENTATIONS & WARRANTIES
- COVENANTS & RESTRICTIONS
- DEFAULT & REMEDIES
- RISK ALLOCATION
- DISPUTE RESOLUTION
- GENERAL PROVISIONS
- EXECUTION BLOCK
- SCHEDULE 1 – SUPPORTING DOCUMENTATION CHECKLIST
- SCHEDULE 2 – CERTIFICATE OF SERVICE
1. DOCUMENT HEADER
Title:
IN THE [BOARD OF APPEALS / BOARD OF FINANCE AND REVENUE]
COMMONWEALTH OF PENNSYLVANIA
Caption:
In re: Assessment of [Tax Type] Tax Issued to [Taxpayer Legal Name],
Assessment No. [ASSESSMENT #]
Tax Period(s): [START DATE] – [END DATE]
Petitioner:
[Taxpayer Legal Name], a [State of Formation] [Entity Type / Individual],
with principal place of business/residence at [Address] (“Petitioner”).
Respondent:
Commonwealth of Pennsylvania, Department of Revenue (“Respondent”).
Recitals:
WHEREAS, Respondent issued the Assessment identified above on [DATE];
WHEREAS, Petitioner disputes the Assessment in whole or in part; and
WHEREAS, Petitioner desires to pursue all available administrative remedies prior to any judicial action;
NOW, THEREFORE, Petitioner files this State Tax Assessment Appeal (the “Appeal”) effective as of the Filing Date set forth below, in accordance with applicable Pennsylvania tax statutes and administrative regulations.
2. DEFINITIONS
The following capitalized terms shall have the meanings set forth below. Undefined capitalized terms used herein shall be construed in accordance with applicable Pennsylvania tax law and administrative procedure.
“Administrative Code” means the body of Pennsylvania administrative regulations governing tax appeals, presently codified at Title 61 of the Pennsylvania Code, as amended from time to time.
“Assessment” means the Notice of Assessment (including any Interest and Penalties) issued by Respondent to Petitioner on [ASSESSMENT DATE] bearing Assessment No. [ASSESSMENT #].
“Board” means, as context requires, either (a) the Pennsylvania Department of Revenue Board of Appeals, or (b) the Pennsylvania Board of Finance and Revenue.
“Burden of Proof” means Petitioner’s statutory obligation to establish, by a preponderance of the evidence, that the Assessment is incorrect or that an exemption, deduction, credit, or refund is allowable.
“Collection Stay” means the statutory suspension of enforced collection activities with respect to the Assessment during the pendency of this Appeal, subject to any required security or payment of undisputed tax.
“Filing Date” means the date this Appeal is deemed filed under the Administrative Code (e.g., date-stamped receipt by the Board or postmark, as applicable).
“Petitioner Materials” means all returns, schedules, affidavits, computation schedules, books, records, and other evidence submitted in support of this Appeal.
3. OPERATIVE PROVISIONS
3.1 Filing of Appeal.
(a) Deadline. Petitioner files this Appeal within the statutory period (currently 60 days following the Assessment for BOA appeals, or 30 days following a BOA decision for BFR appeals).
(b) Method. Filing is effected by [hand delivery / certified mail / electronic portal], in compliance with the Administrative Code.
(c) Copies. Petitioner contemporaneously serves Respondent’s Office of Chief Counsel.
3.2 Grounds for Appeal.
Petitioner appeals the Assessment on the following grounds (collectively, the “Grounds”):
(i) Factual errors in Respondent’s calculation of taxable base;
(ii) Misapplication of [Relevant Statute/Regulation];
(iii) Over-assessment of penalties and/or interest;
(iv) Alternative exemptions or credits under applicable law.
[// GUIDANCE: Replace, add, or delete specific Grounds as warranted by the client’s facts.]
3.3 Relief Requested.
Petitioner respectfully requests that the Board:
(a) Vacate or modify the Assessment consistent with the Grounds;
(b) Grant a Collection Stay pending final disposition;
(c) Refund or credit any overpayment(s) plus statutory interest; and
(d) Award such other relief as the Board deems just and equitable.
3.4 Supporting Documentation.
Petitioner submits and incorporates by reference the Petitioner Materials itemized in Schedule 1.
3.5 Conditions Precedent.
The following conditions must be satisfied for this Appeal to proceed:
(a) Payment of undisputed tax (if any) or posting of acceptable security as directed by the Board;
(b) Timely submission of all required Petitioner Materials;
(c) Compliance with any Board scheduling orders.
4. REPRESENTATIONS & WARRANTIES
4.1 Authority. Petitioner represents that it is duly organized and in good standing (or, if an individual, is sui juris) and has full authority to prosecute this Appeal.
4.2 Accuracy of Filings. Petitioner warrants that all factual statements, returns, and Petitioner Materials submitted are, to the best of Petitioner’s knowledge, true, correct, and complete.
4.3 Timeliness. Petitioner represents that this Appeal is timely filed under the Administrative Code.
4.4 Survival. The representations and warranties herein shall survive termination of this Appeal and any subsequent judicial review.
5. COVENANTS & RESTRICTIONS
5.1 Cooperation. Petitioner shall promptly furnish additional information reasonably requested by the Board or Respondent.
5.2 Record Preservation. Petitioner shall maintain all relevant books and records until the later of (i) final resolution of this Appeal (including all judicial reviews), or (ii) four (4) years from the Filing Date.
5.3 Notice of Changes. Petitioner shall notify the Board in writing within ten (10) days of any material change in contact information or representation.
6. DEFAULT & REMEDIES
6.1 Events of Default. The following constitute Petitioner default:
(a) Failure to comply with a Board scheduling order;
(b) Failure to prosecute the Appeal;
(c) Submission of materially false information;
(d) Failure to maintain required security or pay undisputed tax.
6.2 Cure Period. Upon written notice of default, Petitioner shall have fifteen (15) days to cure, unless expedited by the Board.
6.3 Board Remedies. If default is not timely cured, the Board may dismiss the Appeal with prejudice, reinstate collection activity, or impose other appropriate sanctions.
6.4 Fees & Costs. In the event of egregious default, the Board may assess costs against Petitioner as permitted by law.
7. RISK ALLOCATION
7.1 Burden of Proof. Petitioner acknowledges and accepts the Burden of Proof.
7.2 Indemnification. Petitioner shall indemnify and hold Respondent harmless from any liability for third-party claims arising out of Petitioner’s misuse or unauthorized disclosure of confidential tax information.
7.3 Limitation of Liability. Except for unpaid tax, statutory interest, and penalties lawfully imposed, Petitioner’s liability shall not exceed the amount of the Assessment under appeal.
7.4 Force Majeure. Deadlines may be tolled for events beyond the reasonable control of the affected party (e.g., natural disasters, system outages) upon prompt notice and proof to the Board.
8. DISPUTE RESOLUTION
8.1 Governing Law. This Appeal shall be governed by the tax laws of the Commonwealth of Pennsylvania and the Administrative Code.
8.2 Forum Selection. Exclusive venue lies with the Board for administrative review and, upon exhaustion thereof, with the Commonwealth Court of Pennsylvania.
8.3 Arbitration. By statute, tax appeals are not subject to binding arbitration; however, the parties may engage in non-binding mediation upon mutual consent.
8.4 Jury Waiver. Petitioner acknowledges that jury trials are unavailable in administrative tax appeals, and any subsequent judicial review is heard without a jury absent statutory authorization.
8.5 Injunctive Relief. The Collection Stay shall remain in place during the pendency of this Appeal, subject to compliance with Section 3.5.
9. GENERAL PROVISIONS
9.1 Amendments & Waivers. Any amendment to this Appeal must be in writing and accepted by the Board. No waiver of any provision shall be deemed a continuing waiver unless expressly stated.
9.2 Assignment. Petitioner may not assign its rights or delegate obligations in this Appeal without prior written consent of the Board.
9.3 Successors & Assigns. This Appeal binds and benefits Petitioner’s successors and permitted assigns.
9.4 Severability. If any provision hereof is held invalid, the remaining provisions shall continue in full force and effect.
9.5 Entire Agreement. This Appeal, together with all Petitioner Materials, constitutes the entire submission to the Board regarding the Assessment.
9.6 Electronic Signatures. The Board may accept electronic signatures and filings to the extent permitted by the Administrative Code.
10. EXECUTION BLOCK
IN WITNESS WHEREOF, the undersigned hereby verifies, subject to the penalties of 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities), that the facts set forth in the foregoing Appeal are true and correct to the best of the undersigned’s knowledge, information, and belief.
Date: ________
[NAME OF SIGNATORY]
[Title / Capacity, if entity]
On behalf of Petitioner
[Phone] | [Email]
[// GUIDANCE: Attach notarization block only if the Board or local practice requires; the verification above generally suffices under Pennsylvania procedure.]
11. SCHEDULE 1 – SUPPORTING DOCUMENTATION CHECKLIST
- Copy of Notice of Assessment (all pages)
- Proof of timely filing (mailing receipt or portal confirmation)
- Tax returns for the subject period(s)
- Detailed reconciliation or workpapers disputing the Assessment
- Affidavits of fact witnesses (if any)
- Legal memorandum (optional but recommended for complex issues)
- Evidence of payment of undisputed tax or security posting (if applicable)
- Power of Attorney (REV-677) authorizing counsel/representative
[// GUIDANCE: Tailor the list to the specific tax type and factual issues.]
12. SCHEDULE 2 – CERTIFICATE OF SERVICE
I hereby certify that on the ___ day of ____, 20__, I caused a true and correct copy of the foregoing Appeal and all supporting documentation to be served upon:
Office of Chief Counsel
Pennsylvania Department of Revenue
Attn: [COUNSEL NAME, if known]
[Address / Email]
by [method of service].
[NAME]
Counsel for Petitioner (PA Attorney ID No. _____)
[// GUIDANCE:
1. Verify current mailing and electronic submission addresses for both BOA and BFR before filing.
2. Confirm filing fees (if any) and accepted payment methods.
3. Double-check statutory deadlines; untimely appeals are jurisdictionally barred.
4. Preserve escalation rights by noting on the filing cover letter that Petitioner reserves all further appellate rights to BFR and the Commonwealth Court.
5. For sales & use tax assessments, consider filing a concurrent refund petition for any periods in which Petitioner paid disputed tax.
]