Pennsylvania Lawmakers to Introduce Tax Appeal Reform Bill

Pennsylvania lawmakers are preparing legislation reforming a state body responsible for hearing and resolving appeals of final tax-related decisions issued by the Department of Revenue.

The proposed bill would allow the state’s Board of Finance and Revenue to consider tax appeals beyond the statutory 60-day period if, in the board’s opinion, the taxpayer shows “good cause.” It also creates a settlement process for taxpayers as an alternative to the formal and lengthy court appeals process.

Currently, the board lacks the legal authority both to accept late-filed appeals from individual taxpayers and to initiate and oversee a formal settlement process. ...