Content Overview
The Pennsylvania Petition form serves as a crucial tool for individuals and entities seeking to engage with the Board of Finance and Revenue regarding specific financial matters. This form is primarily utilized for two significant purposes: to request a review of decisions made by the Board of Appeals and to seek refunds for payments made to state agencies that the Commonwealth is not entitled to retain. When filling out the form, it is essential to provide all relevant information, including the Board of Appeals Docket Number, if available, and details about the tax type and amount in question. Petitions may be submitted electronically, which is the preferred method, or through traditional mail, ensuring that both the petitioner and the Department of Revenue receive copies of all submissions. If a hearing is desired, it will take place in Harrisburg or via video conference, with notifications sent to the petitioner or their representative. Additionally, the form allows for the request of a compromise and provides options for petitioners whose cases may be impacted by pending court decisions. To ensure compliance, all petitions must be signed and include a clear statement of the relief sought, along with supporting evidence. By adhering to these guidelines, petitioners can navigate the process more effectively and increase their chances of a favorable outcome.
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BFR-003 (04262018)
Board of Finance & Revenue
General Instructions
This Petition Form should be used to petition to the Board of Finance and Revenue for:
• Review of decisions of the Board of Appeals.
• Refund of monies paid to an agency of the Commonwealth, other than the
Department of Revenue, to which the Commonwealth is neither rightfully nor
equitably entitled.
Any evidence in support of the petition should be submitted with the petition or within 60 days from the
Petitioner and the Department of Revenue must provide a copy of each submission provided to the
Board to the other party. The preferred method is electronic submission (10MB limit). Submissions may
be mailed/emailed to the following:
Board of Finance and Revenue
1101 South Front Street
Suite 400
Harrisburg, PA 17104-2539
Phone: (717) 787-2974
Fax: (717) 783-4499
bfr@patreasury.gov
Department of Revenue
Attn: BFR Matter
327 Walnut Street, 10th Floor
P.O. Box 281061
Harrisburg, PA 17128-1061
Phone: (717) 346-4638
Fax: (717) 772-1459
Note: Petitions of 20 pages or less do not need to be provided to the Department of Revenue.
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BFR-003 (04262018)
Each number of the following instructions corresponds to the number of the appropriate
section of the petition form. Complete all information applicable to your case.
1. Include the Board of Appeals Docket Number if available.
2. Complete all information. If Petitioner is not an individual, include a contact person.
3. Completed only if Petitioner intends to be represented by another. If so, all correspondence will be
sent to the representative.
4. Complete all information, including the tax amount you are appealing. Check one of the two blocks
indicating type of petition.
5. Hearings, if requested, are held in Harrisburg and via a video-conference site from Pittsburgh. Notice
of the hearing date will be sent to the Petitioner or the Petitioner's representative. The Department of
Revenue may attend a hearing and present argument to the Board.
Request for Compromise Form located at
www.patreasury.gov/bfrassets/pdf/CompromiseForm.pdf
If the determination of the issue(s) involved in a Petitioner's case would be governed by the decision
of a case pending before a court, the Petitioner may request that its case be continued until the
listed for hearing or decided on the record within six months.
6. All petitions must be signed by Petitioner or an authorized representative.
7.
a. The petition must contain a statement of all pertinent facts and/or points of law upon which the
Petitioner relies. Calculations showing the proper amount of tax or refund should be supplied.
All evidence in support of the arguments set forth should be submitted with the petition or
the Board.
b. Explain in detail why the relief requested should be granted. Attach a copy of the notice being
appealed (usually the BOA Decision). Petitions for Refund must be accompanied by proof of
payment. When appealing sales and use tax, if possible include a copy of the audit,
assessment and a REV-39 Appeal Schedule. When appealing personal income tax, include a
copy of the PA-40 with schedule(s) for the year(s) at issue.
Board of Finance & Revenue
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BFR-003 (04262018)
Board of Finance & Revenue
Petition Form
PETITIONER
REPRESENTATIVE
TAX TYPE AT ISSUE
SCHEDULING
SIGNATURES
STREET ADDRESS CITY STATE ZIP
TELEPHONE NUMBER
NAME OF PETITIONER
DOCKET NUMBER
FAX NUMBER
EMAIL ADDRESS
STREET ADDRESS CITY STATE ZIP
TELEPHONE NUMBER
NAME OF REPRESENTATIVE / CONTACT PERSON
FAX NUMBER
EMAIL ADDRESS
TAX TYPE TAX PERIOD START TAX PERIOD END
TAXPAYER IDENTIFICATION NUMBER
e.g.(SSN, EIN, ACCT. #)
ASSESSMENT NUMBER
Review of Resettlement / Reassessment Petition Review of Refund Petition
CASE NAME COURT CITATION
All petitions must be signed by Petitioner or an authorized representative.
knowledge, information and belief, is true and correct and is not made for the purpose of delay. Also, if this is a petition for
AFFIDAVIT
PETITIONER
AUTHORIZED REPRESENTATIVE
SIGNATURE
PRINT NAME DATE
Please check one:
HEARING DESIRED.
NO HEARING DESIRED. Please decide on the basis of petition and submission(s).
THIS CASE IS REQUESTED TO BE HELD PENDING ACTION OF THE COURT ON THE SAME ISSUE(S).
REQUEST FOR COMPROMISE. See instructions.
NAME OF ORGANIZATION / FIRM
CONTACT PERSON
TAX AMOUNT
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BOARD OF APPEALS DOCKET NUMBER(S)
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BFR-003 (04262018)
Board of Finance and Revenue
1101 South Front Street, Suite 400
Harrisburg, PA 17104-2539
Board of Finance & Revenue
Petition Form
RELIEF REQUESTED:
ARGUMENTS:
FOR PAPER SUBMISSION(S):
Email: bfr@patreasury.gov
FOR ELECTRONIC SUBMISSION(S):
7a
7b
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Form Specifications
| Fact Name | Details |
|---|---|
| Purpose of the Petition | This form is used to petition the Board of Finance and Revenue for a review of decisions made by the Board of Appeals or to request a refund of monies paid to a Commonwealth agency that the Commonwealth is not entitled to. |
| Submission Requirements | Petitioners must submit all supporting evidence either with the petition or within 60 days of filing. Copies of all submissions must be shared with the Department of Revenue. |
| Filing Method | The preferred method for submission is electronic, with a limit of 10MB. Alternatively, petitions can be mailed or emailed to the appropriate offices listed in the instructions. |
| Governing Laws | The petition is governed by Pennsylvania law, specifically regulations concerning the Board of Finance and Revenue and the Department of Revenue. |
Pennsylvania Petition: Usage Guidelines
After completing the Pennsylvania Petition form, you will submit it to the Board of Finance and Revenue. Ensure that you include all necessary evidence and documentation to support your petition. You may choose to submit your petition electronically or by mail. Follow the instructions carefully to avoid delays in processing your request.
- Locate the Board of Appeals Docket Number, if available, and enter it in the designated section.
- Provide all required information about the petitioner, including a contact person if the petitioner is not an individual.
- If applicable, fill out the representative section to indicate if someone else will represent you. All correspondence will go to this representative.
- Complete the tax information section, including the tax amount you are appealing. Indicate the type of petition by checking the appropriate box.
- Decide if you want a hearing. If so, note that hearings occur in Harrisburg or via video conference. If you wish to request a compromise, check the appropriate box and complete the Request for Compromise Form within 30 days.
- Sign the petition. Ensure that it is signed by you or your authorized representative.
- In the relief requested section, briefly list what you seek and the basis for your request. Provide all pertinent facts and calculations that support your petition. Attach any necessary documents, such as the notice being appealed or proof of payment.
Your Questions, Answered
What is the purpose of the Pennsylvania Petition form?
The Pennsylvania Petition form is used to request a review of decisions made by the Board of Appeals or to seek a refund of money that was incorrectly paid to a Commonwealth agency. It ensures that individuals can contest decisions or recover funds they believe were wrongfully collected.
How should I submit my petition?
You can submit your petition electronically or via mail. The preferred method is electronic submission, with a file size limit of 10MB. If you choose to mail it, send it to the Board of Finance and Revenue at 1101 South Front Street, Suite 400, Harrisburg, PA 17104-2539. Ensure that you also provide a copy to the Department of Revenue.
What information is required on the petition?
Complete all sections of the form, including the Board of Appeals Docket Number, your contact information, and details about the tax type and amount you are appealing. If you are represented by someone else, include their information as well. Make sure to list the relief requested and the basis for that relief.
What happens if I need to provide evidence?
All supporting evidence must be submitted with your petition or within 60 days of filing. Late submissions may not be considered. Ensure that you include any necessary documents, such as proof of payment for refund petitions or relevant tax forms.
Are hearings available for my petition?
Yes, hearings can be requested. They are held in Harrisburg or via video conference from Pittsburgh. If you wish to have a hearing, indicate this on the petition form. You will receive a notice of the hearing date once it is scheduled.
What if my case is pending in court?
If your case involves issues that are also being addressed in court, you may request that your petition be held until the court makes a final decision. After the court's decision, your case will be scheduled for a hearing or resolved based on the record within six months.
Do I need to sign the petition?
Yes, all petitions must be signed by you or an authorized representative. An affidavit is also required, affirming that the information provided is true and correct and that all taxes have been paid if you are requesting a cash refund.
Common mistakes
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Omitting the Board of Appeals Docket Number: Failing to include this number can delay the processing of your petition. It is essential for identifying your case.
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Incomplete Information: Ensure that all sections are fully completed. If the petitioner is a business, including a contact person is crucial.
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Not Designating a Representative: If you plan to have someone represent you, you must fill out the representative section. Otherwise, all communication will go to you directly.
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Neglecting Tax Amount Details: Clearly state the tax amount you are appealing. Also, check the appropriate type of petition box.
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Missing Hearing Requests: If you wish to have a hearing, indicate this on the form. Hearings are typically held in Harrisburg or via video conference.
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Failure to Sign the Petition: All petitions must be signed by the petitioner or an authorized representative. An unsigned petition will not be processed.
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Insufficient Evidence: Include all necessary evidence and documentation. Submitting late evidence may lead to it being disregarded.
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Not Explaining the Relief Requested: Provide a detailed explanation of why the relief is warranted. Attach relevant documents to support your claims.
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Ignoring Submission Guidelines: Be mindful of the submission method. Electronic submissions are preferred, but ensure they comply with the size limit.
Documents used along the form
The Pennsylvania Petition form is a key document for individuals or entities looking to appeal decisions made by the Board of Appeals or to request a refund from the Commonwealth. Alongside this form, there are several other documents that may be necessary to support your case. Here’s a list of commonly used forms and documents that can accompany the Pennsylvania Petition form.
- Board of Appeals Decision: This document outlines the original decision made by the Board of Appeals. It is crucial for understanding the basis of your appeal and should be included with your petition.
- Request for Compromise Form: If you are seeking a compromise on your tax issue, this form must be completed and submitted within 30 days of filing your petition.
- Proof of Payment: When filing for a refund, you need to provide documentation showing that the taxes in question have been paid. This could be receipts or bank statements.
- Audit Report: If applicable, include a copy of the audit report related to the tax issue you are appealing. This document provides context and evidence for your case.
- REV-39 Appeal Schedule: For appeals related to sales and use tax, this form can help outline your argument and calculations regarding the tax assessment.
- PA-40 Tax Return: When appealing personal income tax, attach a copy of your PA-40 tax return along with any relevant schedules for the years in question.
- Affidavit of Truthfulness: This affidavit confirms that the information provided in your petition is accurate and truthful. It must be signed by the petitioner or an authorized representative.
- Contact Information for Representatives: If you have a representative handling your case, include their contact details to ensure all communications are directed appropriately.
- Hearing Request Form: If you wish to have a hearing for your petition, this form should be completed to indicate your preference.
Gathering these documents can help strengthen your petition and ensure that you have all necessary information for the Board of Finance and Revenue. Be thorough and organized to facilitate a smoother process.
Similar forms
- IRS Form 843: This form is used to claim a refund or request an abatement of certain taxes. Like the Pennsylvania Petition form, it requires specific details about the taxpayer and the tax in question. Both forms necessitate supporting documentation to substantiate the claim.
- PA Department of Revenue Appeal Form: This form is utilized for appealing decisions made by the Pennsylvania Department of Revenue. Similar to the Pennsylvania Petition, it requires the taxpayer to provide a basis for the appeal and any relevant evidence.
- Tax Court Petition: A petition filed in tax court to dispute tax assessments. It shares similarities with the Pennsylvania Petition in that both documents require the taxpayer to state the grounds for the appeal and submit supporting information.
- Administrative Review Request: This document is used to request a review of an administrative decision. Like the Pennsylvania Petition, it requires a clear explanation of the issue and supporting evidence to be considered.
- State Tax Refund Request Form: This form is specifically for requesting refunds from state taxes. It is akin to the Pennsylvania Petition as both require a statement of facts and calculations to support the refund request.
- Notice of Appeal: This document is filed to formally appeal a decision made by a government agency. Similar to the Pennsylvania Petition, it must include the details of the case and the reasons for the appeal.
Dos and Don'ts
Filling out the Pennsylvania Petition form can be straightforward if you keep a few key points in mind. Here’s a handy list of things to do and avoid:
- Do include all required information. Make sure to fill out every applicable section of the form. Missing information can delay your petition.
- Do submit your evidence on time. Attach any supporting documents with your petition or send them within 60 days of filing. Late submissions may not be considered.
- Do check your calculations. Ensure that any tax amounts or refund requests are accurate. Mistakes here can lead to complications.
- Do sign the petition. Whether you’re signing it yourself or through an authorized representative, a signature is essential for validity.
- Don't rush through the form. Take your time to read each instruction carefully. Understanding what’s required can save you from making costly errors.
- Don't forget to provide a copy of the petition to the Department of Revenue. Both parties must have the same documents for transparency.
- Don't submit incomplete petitions. If something is missing, it could be rejected or delayed. Double-check everything before sending it off.
- Don't ignore deadlines. Timeliness is crucial, especially for submitting evidence or requesting a compromise. Keep track of all important dates.
By following these guidelines, you can navigate the petition process more smoothly. Good luck!
Misconceptions
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Misconception 1: The Pennsylvania Petition form can only be submitted by individuals.
This is not true. Organizations and businesses can also file petitions. If the petitioner is not an individual, it is important to include a contact person on the form.
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Misconception 2: Evidence supporting the petition can be submitted at any time.
In reality, all evidence must be submitted with the petition or within 60 days of filing. Late submissions may not be considered by the Board.
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Misconception 3: There is no need to inform the Department of Revenue about the petition.
This is incorrect. Both the petitioner and the Department of Revenue must provide copies of all submissions to each other. This ensures transparency and proper communication throughout the process.
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Misconception 4: Petitions of any length require submission to the Department of Revenue.
Actually, petitions that are 20 pages or less do not need to be provided to the Department of Revenue. This exception can simplify the filing process for shorter petitions.
Key takeaways
When using the Pennsylvania Petition form, it’s important to follow specific guidelines to ensure your petition is processed smoothly. Here are some key takeaways:
- Gather Evidence Early: Submit all supporting evidence with your petition or within 60 days of filing. Late submissions may not be considered.
- Communication is Key: Both the Petitioner and the Department of Revenue must share copies of all submissions with each other.
- Complete All Sections: Fill out every applicable section of the form. This includes providing the Board of Appeals Docket Number and tax details.
- Signatures Required: Ensure the petition is signed by the Petitioner or an authorized representative. An affidavit confirming the truthfulness of the petition is also necessary.