Pennsylvania BFR Grants Penalty Abatement in Taxpayer’s 2021 Tax Dispute

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision regarding the taxpayers’ petition for review of their personal income tax for 2021. The taxpayers filed a timely appeal after the Department of Revenue assessed additional tax, penalties, and interest for their 2021 tax return, explaining that their payment delay was due to difficulties creating a required myPATH account for electronic submission. The BFR found that the taxpayers acted in good faith, without negligence, and without intent to defraud the Commonwealth, and granted their request for penalty abatement. However, the BFR concluded that the taxpayer did not provide sufficient ...