Pennsylvania enacted a new Tax Code bill (House Bill 465) that will result in changes to the tax appeal process in the Commonwealth.
The Board of Finance and Revenue will experience an overhaul, with the number of members being reduced from six to three. The bill also changes the composition of the Board and replaces the current Board members with three new appointees. One member will be appointed by the State Treasurer and two members will be appointed by nomination of the Governor and approval by the Senate. The members must be either an attorney or certified public accountant in good standing with the Supreme Court of Pennsylvania or the State Board of Accountancy, respectively.
The Department of Revenue and the petitioner will be entitled to mount oral arguments and documentary evidence to the Board. The Board has been given the power to order a compromise between the petitioner and the Department of Revenue. As was previously the case, decisions from the Board shall be appealable to the Commonwealth Court.
The Board will publish all decisions granting or denying a petition for review or a petition for refund online at a website maintained by the Board. Certain information will be redacted from the published information such as trade secrets, proprietary information, individual information and dollar amounts of tax.
The changes to the Board of Finance and Revenue are scheduled to go into effect on April 1, 2014 or when the governor’s two appointees have been sworn into office.
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This advice is not intended or written to be used for, and it cannot be used for, the purpose of avoiding any federal tax penalties that may be imposed, or for promoting, marketing or recommending to another person, any tax related matter.