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Frequently Asked Questions
What is the Board of Appeals?
Whom do I contact if I feel the tax paid was incorrect or the assessment issued is in error?
What are the Practices and Procedures of the Board of Appeals?
How are hearings scheduled before the Board and how are they conducted?
What do I do if I disagree with the decision of the Board of Appeals?
What type of Electronic files can be attached with an Electronic Petition?
What is the File Date for an Electronic Petition filed over the Internet?
Can I still file an Electronic Petition if I have exhibits that cannot be attached and sent electronically?
If you need more information, please call 717-783-3664.
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Q. What is the Board of Appeals?
A. The Board of Appeals is the unit within the Department of Revenue responsible for the reviewing appeals filed by taxpayers contesting tax assessments or settlements issued by the Department. The Board has original jurisdiction over most petitions for refund with some limitations placed on refunds of liquid fuel taxes. The Board's main Office is located in Strawberry Square in Harrisburg.

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Q. Whom do I contact if I feel the tax paid was incorrect or the assessment issued is in error?
A. If you wish to appeal an assessment, settlement, determination, etc., or request a refund, a petition must be filed with the Board of Appeals at the following address:

Mailing Address: Express Mail Address:
PA DEPT OF REVENUE
BOARD OF APPEALS
PO BOX 281021
HARRISBURG PA 17128-1021
PA DEPT OF REVENUE
BOARD OF APPEALS
4TH AND WALNUT STS
STRAWBERRY SQ 10 FL
HARRISBURG PA 17120

Telephone: 717-783-3664

The Board of Appeals currently offers Internet Filing of Petitions. To file a Petition online follow the instructions on this web site (www.boardofappeals.state.pa.us).
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Q. What are the Practices and Procedures of the Board of Appeals?
A. A taxpayer filing an appeal may do so on his or her own behalf or be represented by someone else with the required technical knowledge. However, a Petitionerís representative must be authorized in writing to represent the Petitioner before the Board of Appeals.

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Q. How are hearings scheduled before the Board and how are they conducted?
A. Generally, appeals do not require a hearing. Most hearings are scheduled at the Petitionerís request. Hearings are informal and it is not necessary to have professional representation. However, testimony will be under oath and the hearing may be recorded. Adequate pre-hearing preparation will expedite the proceedings.

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Q. What do I do if I disagree with the decision of the Board of Appeals?
A. If you disagree with the Boardís decision, an appeal may be filed with the Board of Finance and Revenue for all taxes except Inheritance Tax. Consult rules governing appeals to the Board of Finance Revenue to make sure deadlines for filing are met. Inheritance Tax appeals must be filed with the Court of Common Pleas, Orphanís Court Division, in the appropriate county.

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Q. What type of Electronic files can be attached with an Electronic Petition?
A. The Board of Appeals will accept electronic files of the following format as exhibits.

  • Microsoft Word
  • filename.doc
  • Microsoft Excel
  • filename.xls
  • Portable Document Format
  • filename.pdf
  • TIFF
  • filename.tif
  • JPEG
  • filename.jpg
  • Bitmap
  • filename.bmp

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    Q. What is the File Date for an Electronic Petition filed over the Internet?
    A. The Petition File Date will be the date the Electronic Petition was submitted over the Internet. This means that you will have until 12:00 Midnight Eastern Time to file a Petition for it to be considered filed on a specific date.

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    Q. Can I still file an Electronic Petition if I have exhibits that cannot be attached and sent electronically?
    A. Yes, you can send exhibits via US Mail or Express Mail even if you file the petition electronically over the Internet. Please indicate in the Issues and Arguments section of your electronic petition that you plan to send some of the exhibits by Mail. This will help the examiner when he/she processes your petition.

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