Pennsylvania BFR Grants Petitioner’s Request for Review of Personal Income Tax Refund

The Pennsylvania Board of Finance and Revenue (BFR) issued a decision granting petitioners request for review of refund for personal income tax for the 2020 period. Petitioner had filed a timely 2020 tax return reporting an overpayment, but the Department of Revenue later issued a notice of assessment decreasing petitioner’s resident credit and assessing additional tax and penalties. Petitioner then petitioned for a refund, which was initially dismissed by the Board of Appeals as untimely. However, the BFR found that the petition was timely filed within six months of the actual payment resulting from the assessment, and that he provided ...