Pennsylvania BFR Orders Removal of Employer Tax Assessment Against Taxpayer

The Pennsylvania Board of Finance and Revenue (BFR) ordered the Department of Revenue to strike out the responsible party assessment against the taxpayer in its entirety. The taxpayer was issued an assessment for an employer withholding tax from a former employer for the period from March 31, 2022, to Sept. 30, 2024, but argued that he left the company in December 2022. The Board found that the taxpayer had provided sufficient evidence that his employment ended in December 2022, and therefore, he was not a responsible party during the tax period at issue. [Pa. Bd. of Fin. & Revenue, Decision ...