State & Local Tax Problems

Brandywine Tax Resolution has an excellent record of representing Taxpayers who have state and local tax problems. This record includes significant experience with the Pennsylvania Board of Appeals, Board of Finance and Revenue, Court of Common Pleas, Commonwealth Court and Pennsylvania Supreme Court.

The Board of Appeals is the first level of administrative appeal in Pennsylvania. The Taxpayer may file a petition for reassessment of tax with the Board of Appeals. As a general rule, a petition for refund of taxes must be filed within three years of the actual payment of the tax. A refund petition must include the type of tax and the amount of refund requested for all periods included in the petition and the legal basis of the Taxpayer’s request for refund. A reassessment petition must include the tax type and the amount of tax incorrectly assessed for all of the periods included in the petition and the legal basis upon which the Taxpayer is relying in requesting the reassessment.

The Taxpayer has the burden of proof on all issues before the Board of Appeals except fraud. A Hearing before the Board of Appeals is conducted somewhat informally with a loose adherence to rules of evidence and procedure. However, only an attorney or the actual petitioner is entitled to raise a legal argument or question at a hearing.

The Board of Finance and Revenue is the second level of administrative review. The Taxpayer can petition the Board of Finance and Revenue to review either a decision and order of the Board of Appeals, or a denial due to the failure of the Board of Appeals to act within ninety days of the mailing date of the notice. Every petition filed with the Board of Finance and Revenue must include a designation of the tax, including the year or other period, and the amount involved, a detailed statement of the facts and grounds relied upon, and statement specifying the relief requested. If a petitioner is filing a refund of monies paid to the Commonwealth, the petitioner must state the amount of the refund requested.

Like the Board of Appeals, only an attorney or the petitioner is entitled to a legal argument or question at a hearing before the Board of Finance and Revenue. In general, a petitioner is only permitted five minutes to present his or her case at a hearing. The Board of Finance and Revenue is required to issue a written decision and order within six months of the receipt of the petition.

Appeal may be taken from the Board of Finance and Revenue to the Commonwealth Court, and then to the Pennsylvania Supreme Court. Generally, thirty days after the Board of Finance and Revenue enters an order the Taxpayer may appeal said order to the Commonwealth Court. Should the Taxpayer decide to appeal a decision of the Commonwealth Court he or she may file an appeal the with Pennsylvania Supreme Court.