Pennsylvania BFR Partially Grants Relief to Taxpayers in 2022 Tax Assessment Case

The Pennsylvania Board of Finance and Revenue (BFR) partially granted relief to the taxpayers regarding their 2022 personal income tax assessment. The taxpayers, New Jersey residents, had filed a non-resident Pennsylvania tax return reporting income from a real estate transaction in Pennsylvania, but their Schedule C did not properly apportion the income between the two states due to a claimed software issue. The Department of Revenue had issued an assessment increasing their Pennsylvania taxable income and tax liability after the taxpayers failed to provide the requested documentation. The Board found that the taxpayers had provided sufficient evidence to establish their ...