The Pennsylvania Petition Form serves a crucial function within the state's financial and legal frameworks, allowing individuals and entities to formally request a review of decisions made by the Board of Appeals or to seek a refund for monies unjustly paid to any agency of the Commonwealth, with the exception of the Department of Revenue. This form demands careful completion, requiring petitioners to support their claims with evidence, and to adhere to guidelines regarding submission methods and deadlines. Understanding and accurately navigating this process is essential for anyone looking to challenge financial decisions or to reclaim funds to which they are rightfully entitled.
In Pennsylvania, when individuals or entities seek to challenge decisions made by the Board of Appeals or request a refund for monies paid erroneously to state agencies (excluding the Department of Revenue), the Pennsylvania Petition Form serves as a critical tool. This comprehensive document outlines the procedural steps and requirements for submitting a petition to the Board of Finance and Revenue. The form mandates the inclusion of specific details such as the Board of Appeals Docket Number, petitioner and representative information, tax details, and the nature of the request, be it a review of decision or refund. Key instructions highlight the necessity of providing evidence supporting the petition, adhering to electronic or paper submission guidelines, and completing various sections related to representation, the requested review type, and scheduling for hearings. Significantly, the document emphasizes the importance of timely submissions, including any supporting materials or requests for compromise, within designated time frames. Importances are placed on comprehensive completion, as it details how to appeal against tax assessments, request refunds, or seek a review of the Board of Appeals' decisions, thus enabling petitioners to present their case effectively before the Board. The inclusion of contact information for both the Board and the Department of Revenue facilitates communication, while clearly set instructions for each section ensure petitioners understand their obligations and the process to follow. Overall, this form represents a structured pathway for addressing grievances with tax-related decisions or seeking redress for erroneously paid funds to the state.
Board of Finance & Revenue
General Instructions
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This Petition Form should be used to petition to the Board of Finance and Revenue for:
•Review of decisions of the Board of Appeals.
•Refund of monies paid to an agency of the Commonwealth, other than the Department of Revenue, to which the Commonwealth is neither rightfully nor equitably entitled.
Any evidence in support of the petition should be submitted with the petition or within 60 days from the date the petition is iled.
Petitioner and the Department of Revenue must provide a copy of each submission provided to the Board to the other party. The preferred method is electronic submission (10MB limit). Submissions may be mailed/emailed to the following:
Board of Finance and Revenue
1101 South Front Street
Suite 400
Harrisburg, PA 17104-2539
Phone: (717) 787-2974
Fax: (717) 783-4499
bfr@patreasury.gov
Department of Revenue
Attn: BFR Matter
Ofice of Chief Counsel
327 Walnut Street, 10th Floor
P.O. Box 281061
Harrisburg, PA 17128-1061
Phone: (717) 346-4638
Fax: (717) 772-1459
RA-RVOCCBFRNOTIF@pa.gov
Note: Petitions of 20 pages or less do not need to be provided to the Department of Revenue.
BFR-003 (04262018)
Speciic Instructions by Section Number
Each number of the following instructions corresponds to the number of the appropriate section of the petition form. Complete all information applicable to your case.
1.Include the Board of Appeals Docket Number if available.
2.Complete all information. If Petitioner is not an individual, include a contact person.
3.Completed only if Petitioner intends to be represented by another. If so, all correspondence will be sent to the representative.
4.Complete all information, including the tax amount you are appealing. Check one of the two blocks indicating type of petition.
5.Hearings, if requested, are held in Harrisburg and via a video-conference site from Pittsburgh. Notice of the hearing date will be sent to the Petitioner or the Petitioner's representative. The Department of Revenue may attend a hearing and present argument to the Board.
If Petitioner wishes to request a compromise, check the compromise box and complete/ile the
Request for Compromise Form located at www.patreasury.gov/bfrassets/pdf/CompromiseForm.pdf within 30 days of iling the petition.
If the determination of the issue(s) involved in a Petitioner's case would be governed by the decision
of a case pending before a court, the Petitioner may request that its case be continued until the court renders a inal decision. After the court renders a inal decision, the Petitioner's case will be listed for hearing or decided on the record within six months.
6.All petitions must be signed by Petitioner or an authorized representative.
7.Briely list relief requested and basis for relief.
a.The petition must contain a statement of all pertinent facts and/or points of law upon which the Petitioner relies. Calculations showing the proper amount of tax or refund should be supplied.
All evidence in support of the arguments set forth should be submitted with the petition or within 60 days from the date the petition is iled. Late submissions may not be considered by the Board.
b.Explain in detail why the relief requested should be granted. Attach a copy of the notice being appealed (usually the BOA Decision). Petitions for Refund must be accompanied by proof of payment. When appealing sales and use tax, if possible include a copy of the audit, assessment and a REV-39 Appeal Schedule. When appealing personal income tax, include a copy of the PA-40 with schedule(s) for the year(s) at issue.
Petition Form
1
BOARD OF APPEALS DOCKET NUMBER(S)
DOCKET NUMBER
2
PETITIONER
NAME OF PETITIONER
CONTACT PERSON
STREET ADDRESS
CITY
STATE
ZIP
TELEPHONE NUMBER
FAX NUMBER
EMAIL ADDRESS
3
REPRESENTATIVE
NAME OF REPRESENTATIVE / CONTACT PERSON
NAME OF ORGANIZATION / FIRM
4
TAX TYPE AT ISSUE
TAX TYPE
TAX PERIOD START
TAX PERIOD END
TAXPAYER IDENTIFICATION NUMBER
ASSESSMENT NUMBER
TAX AMOUNT
E.G.(SSN, EIN, ACCT. #)
Review of Resettlement / Reassessment Petition
Review of Refund Petition
5
SCHEDULING
HEARING DESIRED.
NO HEARING DESIRED. Please decide on the basis of petition and submission(s).
REQUEST FOR COMPROMISE. See instructions.
THIS CASE IS REQUESTED TO BE HELD PENDING ACTION OF THE COURT ON THE SAME ISSUE(S).
CASE NAME
COURT CITATION
6SIGNATURES All petitions must be signed by Petitioner or an authorized representative.
AFFIDAVIT
Under penalties prescribed by law, I hereby afirm that this petition has been examined by me and to the best of my
knowledge, information and belief, is true and correct and is not made for the purpose of delay. Also, if this is a petition for a cash refund, I further afirm that all taxes have been paid to the Commonwealth and there are no outstanding tax liabilities.
Please check one:
SIGNATURE
AUTHORIZED REPRESENTATIVE
PRINT NAME
DATE
7A RELIEF REQUESTED:
7B ARGUMENTS:
FOR PAPER SUBMISSION(S):
FOR ELECTRONIC SUBMISSION(S):
Email: bfr@patreasury.gov
1101 South Front Street, Suite 400
Fax: 717.783.4499
Phone: 717.787.2974
Filling out the Pennsylvania Petition form is a crucial step in seeking a review of decisions made by the Board of Appeals or for requesting a refund of monies paid to an agency of the Commonwealth. This document serves as a formal appeal and it's your opportunity to present your case in the most coherent and persuasive manner. Accompanying evidence or documentation supporting your petition enhances the possibility of a favorable outcome. Understandably, the process may seem daunting, but breaking it down into manageable steps can simplify the task at hand. Here is a guide to assist you in filling out your petition form accurately and thoroughly.
After you've filled out the petition, you'll need to submit it. For paper submissions, send it to the Board of Finance and Revenue address provided in the document. Alternatively, for electronic submissions, use the email or fax number listed. Remember, presenting a well-documented case with clear arguments can significantly impact the outcome of your petition.
What is the purpose of the Pennsylvania Petition Form?
The Pennsylvania Petition Form is designed for two primary purposes: to request a review of decisions made by the Board of Appeals and to apply for a refund of monies paid to an agency of the Commonwealth, excluding payments to the Department of Revenue, when it is believed that the Commonwealth is not rightfully or equitably entitled to those monies. It serves as a formal means to present your case to the Board of Finance and Revenue.
How can evidence be submitted in support of my petition?
Evidence supporting your petition should be submitted along with the petition form or within 60 days from the date the petition is filed. Both the petitioner and the Department of Revenue are required to provide a copy of each submission to the other party. Submissions can be made either electronically, with a limit of 10MB for files, or through mail/email as outlined in the submission instructions.
Is there a requirement to notify the Department of Revenue about my petition?
Yes, petitions and any subsequent submissions of 20 pages or less do not require notification or submission to the Department of Revenue. For documents exceeding this limit, a copy must be provided to the Department of Revenue at the address or email specified in the instructions. This ensures that all parties are informed and have the opportunity to review the material submitted.
Can I request a hearing for my petition, and where are hearings held?
Hearings are optional and can be requested during the petition process. If you wish to have a hearing, you must indicate this on your petition form. Hearings are held in Harrisburg and via a video-conference site from Pittsburgh. The Department of Revenue may attend the hearing to present their argument. The notice of the hearing date will be communicated to either the Petitioner or the Petitioner's representative, as applicable.
What if the issue in my petition is already being decided in a court case?
If the issue(s) in your petition are the subject of a case pending before a court, you may request that your case be held until the court renders a final decision. This request allows for the outcomes of relevant legal proceedings to potentially affect the consideration of your petition. Once the court has made its final decision, your petition will be scheduled for a hearing or decided based on the record within six months.
What information is required when signing the petition?
Every petition must be signed by either the Petitioner or an authorized representative. By signing the form, you affirm under penalties prescribed by law that the information provided in the petition is true and correct to the best of your knowledge, information, and belief. Additionally, if requesting a cash refund, you are also affirming that all taxes have been paid to the Commonwealth and there are no outstanding tax liabilities.
Failing to include the Board of Appeals Docket Number when it is available. This oversight can delay the processing of the petition, as it helps to identify the specific case being appealed.
Not completing all the required information or providing inaccurate details. For businesses and organizations, forgetting to include a contact person is a common mistake. Incomplete or incorrect information can lead to misunderstandings or the dismissal of the petition.
Omitting the designation of a representative. When a petitioner intends to be represented by another, all correspondence from the board will be directed to the representative. Failure to properly designate this representative can result in missed communications and potential setbacks.
Incorrectly indicating the type of petition or the tax amount being appealed. This can cause unnecessary delays or the incorrect processing of the petition, as the board needs to understand the specific request and grounds for the petition.
Not requesting a compromise correctly or failing to submit the Request for Compromise Form within 30 days of filing the petition. This mistake can forfeit the opportunity to negotiate a compromise, an option that could potentially resolve the dispute more favorably and quickly for the petitioner.
Signing errors, such as the petition not being signed by the petitioner or an authorized representative, or providing incorrect affidavit information. This can invalidate the petition, as a signature and correct affidavit affirm the truthfulness and accuracy of the information provided.
It's crucial for petitioners to carefully review their petition and ensure all necessary documents and proofs are attached, including evidence of payment for petitions for refund. Detail is key—both in explaining the basis for relief and in providing all pertinent facts and laws upon which the petition relies.
When filing a Pennsylvania Petition Form with the Board of Finance and Revenue, it is often necessary to accompany the petition with several other forms and documents to ensure all aspects of your case are clearly presented and substantiated. Below is a list of commonly used documents along with brief descriptions to help understand their relevance and purpose in the process.
Understanding and gathering the appropriate supplementary documents are crucial steps in the petition process. These documents not only provide substantive support to the claims made in the Pennsylvania Petition Form but also ensure a comprehensive review by the Board of Finance and Revenue. It is advisable to carefully review the specific requirements of your case and consult with a professional if necessary, to ensure all relevant information and documentation are accurately prepared and submitted.
The Pennsylvania Petition form is similar to other legal documents used within the legal and administrative proceedings, allowing individuals or entities to present their case or request a review of a decision made by an administrative body. One such document is the Notice of Appeal used in court proceedings.
Notice of Appeal forms are commonly filed in court cases when a party wants to challenge the decision of a lower court. Like the Pennsylvania Petition form, a Notice of Appeal requires the appellant to provide specific information regarding the case, including case numbers, the decision being appealed, and the reasons for the appeal. Both documents serve as the initiating paperwork that informs the relevant authorities and the opposing parties about the petitioner's or appellant's intention to dispute a decision. However, while the Pennsylvania Petition is oriented towards administrative decisions within state agencies, Notices of Appeal are used in judicial contexts, aiming to challenge court rulings. Each necessitates the formal presentation of the basis for the challenge, whether it’s an administrative decision or a court judgment, setting the stage for the review process.
Application for Tax Refund forms are another example of documents bearing resemblance to the Pennsylvania Petition form. These forms are specifically used when individuals or businesses believe they have overpaid taxes and are seeking a refund from the tax authority. Both the Pennsylvania Petion form and Tax Refund applications require detailed information about the tax matter, including the amount in question and supporting evidence or arguments as to why the refund is justified. They both set forth procedures to challenge administrative decisions regarding financial liabilities to the state, though they cater to different types of disputes. The Application for Tax Refund directly addresses financial transactions with the tax department, whereas the Pennsylvania Petition can encompass a broader range of administrative grievances, including but not limited to tax matters.
Filling out the Pennsylvania Petition form accurately is vital to ensure that your case is processed efficiently and correctly. Paying close attention to the instructions and providing accurate information can significantly affect the outcome. Here are five essential things you should do, followed by five things you shouldn't do when completing this form.
Following these guidelines will help in ensuring that the Pennsylvania Board of Finance and Revenue can process your petition without unnecessary delays. Accuracy, completeness, and adherence to the instructions are key in facilitating a smooth review process.
When addressing the Pennsylvania Petition Form, specifically designed for appeals to the Board of Finance and Revenue, there are several misconceptions that may lead to confusion or improper filing. Here are four key misunderstandings and clarifications:
Understanding the specific requirements and options provided by the Pennsylvania Petition Form is crucial for anyone seeking to navigate the appeal process effectively. By clarifying these common misconceptions, petitioners can better prepare their filings, enhancing their chances for a favorable resolution.
Filling out the Pennsylvania Petition Form, used for appealing decisions of the Board of Appeals or for requesting refunds, involves several key steps and considerations. Making sure you understand these points can help ensure that your filing process is smooth and your petition receives the attention it deserves. Here's what you need to know:
Remember, the success of your petition often hinges on how well you understand and follow these guidelines, ensuring your paperwork is accurate, complete, and submitted timely. Whether seeking a review of a previous decision or requesting a refund, thorough preparation and clear communication are your best allies.
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