Pennsylvania BFR Partially Grants Taxpayers’ Personal Income Tax Refund Appeal

The Pennsylvania Board of Finance and Revenue (BFR ) partially granted the taxpayers’ petition for review of a personal income tax refund filed in 2022. The taxpayers filed a late 2022 nonresident tax return reporting an overpayment and requested a refund, but the Department of Revenue subsequently assessed penalties and interest. After the Board of Appeals dismissed their refund petition for jurisdictional reasons, the taxpayers paid the remaining balance and appealed to the BFR, seeking abatement of penalties and interest. The BFR found that the taxpayers acted in good faith and abated the late filing penalty, but denied abatement of ...