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2. legal issues
3. legislation
4. tax laws

This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
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BUREAU OF INDIVIDUAL TAXES
PO BOX 280432
HARRISBURG PA 17128-0432
XXX-XXXX XX XXX XXXX
XXXXXX X XXXXXXX XX
XXXXXX X XXXXXXX
XXXX XXXXXX XXX XXX
COLLEGEVILLE
PA 19426-3176
DETACH AT PERFORATION
BUREAU OF INDIVIDUAL TAXES
REV-364C (01-05)
PERSONAL INCOME TAX.
DETACH AT PERFORATION
TAXPAYER NAME:
NOTICE DATE:
SOCIAL SEC. NUM:
TAX YEAR:
TOTAL DUE NOW:
XXXXXXXX X XXXXXXXXX XX
JAN 04 20 11
XXX -XX -XXXX
2009
63.70
PAYMENT AMOUNT;
100
$
MAKE CHECK OR MONEY ORDER PAYABLE TO: “PA DEPT. OF REVENUE”
DO NOT WRITE IN THIS SPACE
##########################################
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
IF YOU HAVE ANY QUESTIONS CONCERNING THIS NOTICE, PLEASE CALL (717) 783-5250. FOR SERVICE FOR TAXPAYERS WITH
SPECIAL HEARING AND SPEAKING NEEDS. TDD# 1-800-447-3020. OFFICE HOURS 8:00 A.M.- 4:00 P.M. YOU MAY ALSO WRITE
TO: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280432, HARRISBURG PA 17128-0432.
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280432
HARRISBURG PA
17128-0432
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280432
HARRISBURG PA 17128-0432
PERSONAL INCOME TAX
NOTICE OF ASSESSMENT
XXXXXX X XXXXXXX XX
XXXXXX X XXXXXXX
XXXX XXXXXX XXX XXX
COLLEGEVILLE
PA 19426-3176
XXX-XXXX XX XXX XXXX
DLN:
XXXXXXXXXXXX
DATE OF NOTICE: JAN 04 2011
SOCIAL SEC. NUM: XXX-XX-XXXX
ASSESSMENT #:
XXXXXX
TAX YEAR: 2009
ASSESSMENT AMOUNT
63.70
BALANCE(S) DUE FOR YOUR ACCOUNT AS OF
JAN 14 2011:
OWED
PAIDBALANCE
UND PNLTY
2.95
.00
2.95
EST PNLTY
.00.00.00
LEGAL
.00.00.00
INTEREST
1.75 .001.75
TAX/RFD
59.00 .0059.00
2009 BALANCE DUE
63.70
PLUS OTHER TAX YEAR(S) LIABILITIES (SEE REVERSE
SIDE OF NOTICE)
.00
TOTAL DUE NOW - (PLEASE PAY THIS AMOUNT
USING THE ENCLOSED COUPON)
THE FIGURES SHOWN BELOW REPRESENT AMOUNTS AS ORIGINALLY REPORTED
ON YOUR 2009 TAX RETURN OR AS ADJUSTED BY THE DEPARTMENT.
ORIGINAL OR
ADJUSTED AMOUNTS.
1A. GROSS COMPENSATION...........................53,439
1B. SCHEDULE UE EXPENSES.........................0
1C.COMPENSATION.................................53,439
2.. INTEREST (SCHEDULE A)........................1
3.. DIVIDENDS (SCHEDULE B).......................0
4.. NET INCOME OR LOSS...........................0
5.. TAXABLE SALE - GAIN OR LOSS..................0
5A. CAPITAL GAIN EXCLUSION.......................0
6.. RENTS, ROYALTIES, PATENTS, COPYRIGHTS........0
7.. ESTATES AND TRUSTS (SCHEDULE J)..............0
8.. GAMBLING AND LOTTERY WINNINGS................0
9.. GROSS TAXABLE INCOME (ADD LINES 1C,2-5,6-8)..53,440
10. OTHER DEDUCTIONS(MEDICAL, HEALTH, TUITION).N.0
11. NET PA TAXABLE INCOME(LINE 9 MINUS LINE 10)..53,440
12. TAX LIABILITY (MULTIPLY LINE 11 BY .03070)...1,641
13. TAX WITHHELD (FROM W2’S).....................1,582
14. CREDIT FROM PREVIOUS TAX YEAR................0
15&16ESTIMATED TAX & EXTENSION PAYMENTS...........0
17. TAX WITHHELD AS REPORTED ON NRK-1............0
18. TOTAL CREDITS (ADD LINES 14-17)..............0
.19B.NUMBER OF DEPENDENTS.........................2
21. TAX FORGIVENESS CREDIT.......................0
22. RESIDENT CREDIT (SCHEDULE G).................0
23. CREDITS (SCHEDULE OC)........................0
24. TOTAL CREDITS (ADD LINES 13,18,21-23)........1,582
25. TAX DUE (LINE 12 MINUS 24)...................59
26. PENALTIES AND INTEREST.......................
28. OVERPAYMENT (LINE 24 MINUS 12)...............0
29.REFUNDED.....................................0
30. CREDITED TO NEXT YEARS ESTIMATED TAX.........0
.31-35.
TOTAL DONATIONS (LINES 31-35)................0
THE REASON(S) FOR THIS NOTICE ARE AS FOLLOWS:
PENALTY FOR FILING TIMELY BUT UNDERPAYING YOUR TAX DUE IS 5% OF THE UNPAID BALANCE.
ANY UNPAID BALANCES WILL REDUCE OR ELIMINATE ANY FUTURE REFUND.
YOU HAVE THE RIGHT TO APPEAL FOR A REASSESSMENT OR REFUND. DETAILS OF YOUR APPEAL RIGHTS ARE
ENCLOSED (SEE REV-554). IF YOU HAVE ANY QUESTIONS CONCERNING YOUR APPEAL RIGHTS, PLEASE CALL
(717)783-5250. A TAXPAYER DISAGREEING WITH THE ASSESSMENT OF TAX MUST FILE A PETITION FOR
REASSESSMENT OR REFUND. APPEALS MUST BE FILED BY THE FOLLOWING DATE: 1) ON OR BEFORE APR 04 2011 A
PETITION FOR REASSESSMENT MUST BE FILED OR 2) ON OR BEFORE JUL 05 2011 REMIT THE BALANCE DUE TO THE
PA DEPARTMENT OF REVENUE AND FILE A PETITION FOR REFUND. APPEALS ARE CONSIDERED TIMELY IF POSTMARKED
BY THE U.S. POSTAL SERVICE ON OR BEFORE THE LAST DAY FOR PETITIONING FOR REASSESSMENT OR REFUND OR
IF RECEIVED AT THE ADDRESS BELOW ON OR BEFORE THE LAST DAY FOR PETITIONING FOR REASSESSMENT OF
REFUND.
AN APPEAL CAN BE FILED ON-LINE @ WWW.BOARDOFAPPEALS.STATE.PA.US ON OR BEFORE THE FILING DEADLINES
NOTED ABOVE. INITIATE AN ELECTRONIC APPEAL BY SUBMITTING A PETITION BY MEANS OF COMPUTER AND
RECEIVING A CONFIRMATION NUMBER AND PROCESSED DATE FROM THE BOARD OF APPEALS WEBSITE.
AN APPEAL CAN ALSO BE FILED IN PAPER FORM BY COMPLETING REV-65, MAILING THE COMPLETED PETITION OR
DELIVERING IT TO: PA DEPARTMENT OF REVENUE, BOARD OF APPEALS, PO BOX 281021, STRAWBERRY SQUARE,
10TH FLOOR, 4TH AND WALNUT STREETS, HARRISBURG, PA 17128-1021. PETITIONS MAY NOT BE FAXED.
ALL TAXES FOR PERIODS SUBSEQUENT TO THE BANKRUPTCY DATE SHOULD BE PAID IMMEDIATELY UNLESS INCLUDED
IN A DULY APPROVED MODIFIED PAYMENT PLAN. IF YOU ARE IN AN ACTIVE BANKRUPTCY PROCEEDING, THIS
DOCUMENT IS FOR INFORMATION PURPOSES ONLY.
IF YOUR CASE HAS BEEN PLACED WITH A COLLECTION AGENCY YOU MAY BE SUBJECT TO ADDITIONAL FEES FOR
COLLECTION COSTS. UNDER ACT 40 OF 2005, ADDITIONAL COLLECTION COSTS, INCLUDING BUT NOT LIMITED TO
FEES OF UP TO THIRTY-NINE (39%) OF THE AMOUNT DUE, AND ATTORNEY FEES INCURRED IN SECURING PAYMENT,
MAY BE IMPOSED ON ANY LIABILITY NOT PAID PRIOR TO REFERRAL TO A COLLECTION AGENCY OR CONTRACT
COUNSEL.
SEE REVERSE SIDE FOR MORE INFORMATION
63.70
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
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We can help!
OTHER TAX YEAR LIABILITIES LISTED FROM FRONT OF NOTICE:
IF YOU WOULD LIKE TO ESTABLISH A DEFERRED PAYMENT PLAN AGREEMENT TO RESOLVE THIS ACCOUNT PLEASE
CONTACT THE HARRISBURG CALL CENTER AT (717) 783-3000.
A PORTION/OR ALL OF YOUR UNREIMBURSED EMPLOYEE BUSINESS EXPENSES WERE DISALLOWED. EXPENSES NOT
RELATED TO BUSINESS OR EXPENSES INCURRED FOR THE PERSONAL CONVENIENCE OF THE EMPLOYEE/PARTNER/
SHAREHOLDER CANNOT BE DEDUCTED FROM COMPENSATION. A FEDERAL K-1, PA RK-1 OR PA NRK-1. EXPENSES
THAT ARE EXCESSIVE OR DO NOT QUALIFY AS ORDINARY AND REASONABLE EXPENSES CANNOT BE DEDUCTED FROM
COMPENSATION. A FEDERAL K-1, PA RK-1 OR PA NRK1.
YOUR TAX RETURN HAS BEEN ADJUSTED BECAUSE YOU FAILED TO RESPOND TO THE DEPARTMENT’S
PREVIOUS REQUESTS FOR ADDITIONAL INFORMATION TO PROCESS YOUR RETURN.
IF YOU HAVE ANY QUESTIONS CONCERNING THIS NOTICE, PLEASE CALL (717) 783-5250. FOR SERVICE FOR TAXPAYERS WITH
SPECIAL HEARING AND SPEAKING NEEDS. TDD# 1-800-447-3020. OFFICE HOURS 8:00 A.M.- 4:00 P.M. YOU MAY ALSO WRITE
TO: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280432, HARRISBURG PA 17128-0432.
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
REV-554 EO (07-08) (I)
REV-554 EO (01-10
(07-08)) (I)
REV-554 EO (07-08) (I)
COMMONWEALTH
OF PENNSYLVANIA,
OF REVENUE
DISCLOSURE STATEMENT
DISCLOSURE
STATEMENT: DEPARTMENT
TAXPAYERS’ RIGHTS
AND OBLIGATIONS
COMMONWEALTH
OF
PENNSYLVANIA,
DEPARTMENT
OF
REVENUE
DISCLOSURE
COMMONWEALTH
OF
PENNSYLVANIA,
DEPARTMENT
OF
REVENUE
DISCLOSURE STATEMENT
STATEMENT
OF
THE
DEPARTMENT
OF
REVENUE
OF THE DEPARTMENT’S AND TAXPAYERS’ RIGHTS AND OBLIGATIONS
OF
THE
DEPARTMENT’S
AND
TAXPAYERS’
RIGHTS
AND
OBLIGATIONS
OF THE DEPARTMENT’S AND TAXPAYERS’ RIGHTS AND OBLIGATIONS
It
is the
the obligation
obligation of
of all
all taxpayers
taxpayers in
in the
the Commonwealth
Commonwealth to file all
all tax
tax returns
returns and
and pay
pay all
all taxes
taxes to
to which
which they
they are
are subject.
subject. However,
However,
It is
It
of
taxpayers
the
Commonwealth
to
file
all
tax
returns
all
taxes
to
they
are
subject.
However,
when
Department
determines
ain
return
washas
not
filed
or
liability
was pay
nothas
paid,
may
enforce
tax
law
and
collect
a
theobligation
Department
determines
a required
return
been
or a and
liability
notitbeen
paid,
it has
rights
granted
byon
law
It is
is the
the
obligation
of all
all
taxpayersthat
in required
the
Commonwealth
to not
file
all
taxafiled
returns
and
pay
all
taxes
to which
which
they
are
subject.
However,
when
the
determines
that
a
not
filed
or
a
has
been
paid,
has
rights
by
taxpayer’s
obligations.
The
Commonwealth
areturn
Taxpayers’
Billbeen
of Rights,
provides
legal
rights
toitit the
taxpayer
and
creates
that
how it may
enforce
tax
andhas
collect
onhas
a taxpayer’s
obligations.
In conjunction
with
the
Department’s
rights,
the
whendictate
the Department
Department
determines
thatlaw
a required
required
return
has
not
been
filed
or which
a liability
liability
has not
not
been
paid,
has
rights granted
granted
by law
law
that
how
it
may
enforce
and
collect
on
a
obligations.
In
with
the
Department’s
rights,
obligations
the
ensure
equity
and fairness
prevail
tax administration
and
enforcement.
Commonwealth
has
a Taxpayers’
Billlaw
of Rights,
which
legalinrights
on behalf
of the
taxpayer
obligations
for the
that dictate
dictatefor
how
it Department
may
enforcetotax
tax
law
and
collect
onprovides
a taxpayer’s
taxpayer’s
obligations.
In conjunction
conjunction
withand
thecreates
Department’s
rights,
the
Commonwealth
has
a
Taxpayers’
Bill
of
Rights,
which
provides
legal
rights
on
behalf
of
the
taxpayer
and
creates
obligations
Department
so that
and fairness
these
requirements
are on
enforced.
Commonwealth
hasequity
a Taxpayers’
Bill ofcontrol
Rights,how
which
provides
legal rights
behalf of the taxpayer and creates obligations for
for the
the
Department
equity
control
these
requirements
enforced.
TAXPAYERS’
RIGHTS
ANDhow
THE
DEPARTMENT’S
OBLIGATIONS
DURING AN AUDIT
Department so
so that
that
equity and
and fairness
fairness
control
how
these
requirements are
are
enforced.
RIGHTS
& THE
DEPARTMENT’S
OBLIGATIONS
DURING
AUDIT
When examining aTAXPAYERS’
taxpayer’s books
and records
to determine
if the appropriate
tax liability
has beenAN
paid,
the rights of a taxpayer
TAXPAYERS’
RIGHTS
&
THE
DEPARTMENT’S
OBLIGATIONS
DURING
AN
AUDIT
RIGHTS
&an
THE
OBLIGATIONS
DURING
AN
AUDIT
and
theexamining
obligations
of the Department
during
audit
are as follows:
When
aTAXPAYERS’
taxpayer’s
books
and
records
to DEPARTMENT’S
determine
if the appropriate
tax liability
has been
paid,
the rights of a taxpayer
When
examining
a
and
records
to
if
tax
has
paid,
rights
taxpayer
the
obligations
of the Department
during
an audit
are aascomplete
follows:
When
examining
a taxpayer’s
taxpayer’s
books
and
records
to determine
determine
if the
the appropriate
appropriate
taxofliability
liability
has been
been
paid,
the
rights of
of
athat
taxpayer
and
The Department
willbooks
provide
the
taxpayer
with
explanation
the audit
process
as the
it relates
to a
and
the
obligations
of
the
Department
during
an
audit
are
as
follows:
of
the Department
during
anduring
auditwith
are a
ascomplete
follows: explanation of the audit process as it relates to that
and the
individual
taxpayer
and
his/her
rights
the
process.
obligations
The Department
will
provide
the
taxpayer
The
Department
will
provide
the
taxpayer
with
a
complete
explanation
of the
process
as
to
individual
taxpayer
his/her
rights
during
The
The Department
Department
willand
provide
taxpayer
aprocess.
complete
explanation
the audit
audit
processduring
as it
it relates
relates
to that
that
will
prepare
athe
written
basis with
ofthe
the
assessment
of any tax of
liability
determined
the audit.
individual
taxpayer
and
his/her
rights
during
the
process.
individual
taxpayer
and
his/her
rights
during
the
process.
The
Department
will
prepare
a
written
basis
of
the
assessment
of
any
tax
liability
determined
during
the
audit.
The
Department will
explain the
taxpayer’s
right
toassessment
appeal the assessment
of anydetermined
tax liability during
determined
during
The
Department
will prepare
a
basis
of
of
the
the
Theaudit.
Department
a written
written
basis right
of the
the
of any
any tax
tax liability
liability
the audit.
audit.
The
Department will
will prepare
explain the
taxpayer’s
toassessment
appeal the assessment
of anydetermined
tax liability during
determined
during
The
Department
will
explain
taxpayer’s
right
the
of
tax liability
determined during
the
The
Theaudit.
Department will
will conduct
explain the
the
taxpayer’s
right to
to appeal
appeal
the aassessment
assessment
of any
any
liability
during
Department
a post-audit
conference,
at which
representative
will tax
explain
thedetermined
audit findings
and
the
audit.
the
audit.
recommendations
on how
to correct conference
areas of noncompliance.
make
The Department
will conduct
a post-audit
at which a representative will explain the audit findings and
The
Department
will
conduct
a
conference
at
make
recommendations
on how
to correct
areas manner.
of noncompliance.
The
The Department
Department
will process
conduct
a post-audit
post-audit
at which
which a
a representative
representative will
will explain
explain the
the audit
audit findings
findings and
and
will
the
audit
in a conference
timely
make
recommendations
on
how
to
correct
areas
of
noncompliance.
make
recommendations
on
how
to
correct
areas
of
noncompliance.
The Department will process the audit in a timely manner.
in
TAXPAYERS’
APPEAL RIGHTS
The
The Department
Department will
will process
process the
the audit
audit
in a
a timely
timely manner.
manner.
TAXPAYERS’
APPEAL
To appeal any adverse decision of the Department,
a taxpayer must
file anRIGHTS
appeal with the Board of Appeals. The Board of Appeals
TAXPAYERS’
APPEAL
RIGHTS
will
reviewany
theadverse
case asdecision
provided
by Department,
the taxpayer.
If the taxpayer
satisfied
withDepartment’s
the decis ionBoard
of theof Board,
may
To appeal
of the
TAXPAYERS’
a taxpayer
must
APPEAL
fileisannot
appeal
RIGHTS
with the
Appeals.he/she
The Board
To
appeal
adverse
decision
of
the
a
must
file
with
the
Board
of
The
Board
subsequently
appeal
to
the
Boardbyofthe
Finance
and IfRevenue.
taxpayer
is not
satisfied
with the
outcome
of the
appeal
to
of
willsubmit
reviewan
the
case as
taxpayer.
the
taxpayer
is not satisfied
with
the decision
of
the
Board,
he/she
may
ToAppeals
appeal any
any
adverse
decision
of provided
the Department,
Department,
a taxpayer
taxpayer
must
fileIfan
ana appeal
appeal
with
the Department’s
Department’s
Board
of Appeals.
Appeals.
The
Board
of
will
review
the
case
as
by
the
taxpayer.
the
is
not
satisfied
the
of
the
he/she
may
the
Board of
and
Revenue,
anBoard
appeal
that
decision
maytaxpayer
be filed
Commonwealth
Court
Pennsylvania.
subsequently
submit
to provided
the
Finance
andIf
If a taxpayer
is
not with
satisfied
with
theof
outcome
of the
appeal
to
of Appeals
Appeals
willFinance
reviewan
theappeal
case
as
provided
byofof
the
taxpayer.
IfRevenue.
the
taxpayer
iswith
not the
satisfied
with
the decision
decision
of
the Board,
Board,
he/she
may
subsequently
submit
to
and
If
taxpayer
is
with
of
the
Board of Finance
andappeal
Revenue,
anBoard
appealof
that decision
may be filed
the Commonwealth
of outcome
Pennsylvania.
subsequently
submit an
an
appeal
to the
the
Board
ofofFinance
Finance
and Revenue.
Revenue.
If a
a with
taxpayer
is not
not satisfied
satisfied Court
with the
the
outcome
of the
the appeal
appeal to
to
the
Board
of
Finance
and
Revenue,
an
appeal
of
that
decision
may
be
filed
with
the
Commonwealth
Court
of
Pennsylvania.
APPEAL
TO
THE
BOARD
OF
APPEALS
the Board of Finance and Revenue, an appeal of that decision may be filed with the Commonwealth Court of Pennsylvania.
An
appeal must
be received
byOF
theAPPEALS
Board of Appeals within 90 days from the mailing date of the assessment or appraisement notice.
APPEAL
TO THE
BOARD
APPEAL
THE
BOARD
OF
APPEALS
The
specificTO
number
of days for
each
type of
listedabelow.
An appeal
APPEAL
TO
must
THE
be received
BOARD
by
OF
the
APPEALS
Board
of decision
Appeals iswithin
specific number of days from the mailing date of the assessment or
An
be
by
Board
a
number
days
from
appraisement
notice.
The specific
ofAppeals
days forwithin
each type
of decision
is of
listed
An appeal
appeal must
must
be received
received
by the
thenumber
Board of
of
Appeals
within
a specific
specific
number
of
daysbelow.
from the
the mailing
mailing date
date of
of the
the assessment
assessment or
or
TYPE number
OF ADVERSE
DECISION
NUMBER OF DAYS
appraisement
notice.
The
specific
of
days
for
each
type
of
decision
is
listed
below.
appraisement notice. The specific number of days for each type of decision is listed below.
TYPE OF ADVERSE DECISION
NUMBER
OF DAYS
Sales Tax Bond Notice
5 days
TYPE OF ADVERSE DECISION
NUMBER OF DAYS
TYPE OF ADVERSE DECISION
Personal
Tax Jeopardy Assessment
Sales TaxIncome
Bond Notice
Sales
Tax
Bond
Notice
Sales TaxIncome
Bond Notice
Personal
Tax Jeopardy Assessment
Personal
Income
Tax
Assessment
Personal
Income
Tax Jeopardy
Jeopardy
Assessment
Corporation
Tax
Jeopardy
Assessment
Inheritance Tax Appraisement
Inheritance
Tax
Appraisement
Inheritance Tax
Appraisement
Inheritance
Sales & UseTax
Tax,Appraisement
Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
Sales
&
Use
Tax,
Fuel
Use
Tax,
Liquid
Tax,
Malt
Beverage
Tax,
Cigarette
Tax,
Corporation
Tax,
Motor
Carrier
Tax,
Oil Fuels
Franchise
Tax,
Personal
Income
Tax,Cigarette
Salesand
& Use
Tax,
Fuel
Use
Tax,
Liquid
Fuels
Tax,Tax,
MaltMalt
Beverage
Tax, Tax,
Cigarette
Tax, Tax,
Sales
Use
Tax,
Fuel
Use
Tax,
Liquid
Fuels
Beverage
Corporation
Tax,
Motor
Carrier
Tax,
Oil
Franchise
Tax,
Personal
Income
Tax,
Employer
Withholding
Tax,
Property
Tax/Rent
Rebate,
Realty
Transfer
Tax
Corporation
Tax,
Motor
Carrier
Tax,
Oil
Franchise
Tax,
Personal
Income
Tax,
Corporation
Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax
Employer
Employer Withholding
Withholding Tax,
Tax, Property
Property Tax/Rent
Tax/Rent Rebate,
Rebate, Realty
Realty Transfer
Transfer Tax
Tax
NUMBER OF DAYS
10
days
5 days
5
5 days
days
10
days
10 days
days
30 days (see10
P.S. § 7402.2)
6072
days
60
days
60
60 days
days
90 days
days
90
90 days
days
APPEAL TO
APPEAL
TO THE
THE BOARD
BOARD OF
OF FINANCE
FINANCEAND
ANDREVENUE
REVENUE
APPEAL
TO
THE
BOARD
OF
FINANCE
AND
REVENUE
An
be
the
Board
of of
Finance
Revenue
within
a specific
number
of days
from from
the mailing
date of
the of
Board
An appeal
appealmust
must
bereceived
receivedbyby
the
Board
Finance
and
Revenue
within
a specific
number
of days
the mailing
date
the
APPEAL
TO
THE
BOARD
OF
FINANCE
AND and
REVENUE
An
appeal
must
be
received
by
the
Board
of
Finance
and
Revenue
within
a
specific
number
of
days
from
the
mailing
date
of
of
Appeals’
decision.
The
specific
number
of
days
for
each
type
of
decision
is
listed
below.
Board
of
Appeals’
decision.
The
specific
number
of
days
for
each
type
of
decision
is
listed
below.
An appeal must be received by the Board of Finance and Revenue within a specific number of days from the mailing date of the
the
Board
Board of
of Appeals’
Appeals’ decision.
decision. The
The specific
specific number
number of
of days
days for
for each
each type
type of
of decision
decision is
is listed
listed below.
below.
TYPE OF ADVERSE DECISION
TYPE OF ADVERSE DECISION
TYPE OF
ADVERSE
DECISION
ADVERSE
DECISION
Sales and Use Tax, Fuel UseTYPE
Tax, OF
Liquid
Fuels Tax,
Malt Beverage Tax, Cigarette Tax,
Sales & Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
Corporation
Tax,
Motor
Carrier
Tax,
Oil Franchise
Tax,
PersonalTax,
Income Tax Tax,
(including
Sales
Tax,
Fuel
Tax,
Liquid
Tax,
Malt
Beverage
Corporation
Carrier
Oil Fuels
Franchise
Tax, Tax,
Sales &
& Use
UseTax,
Tax,Motor
Fuel Use
Use
Tax,Tax,
Liquid
Fuels
Tax, Tax,
Malt Personal
BeverageIncome
Tax, Cigarette
Cigarette
jeopardy
assessment),
Employer
Withholding
Tax,
Property
Tax/Rent
Rebate,
Corporation
Tax,
Motor
Carrier
Tax,
Oil
Franchise
Tax,
Personal
Income
Tax,
Employer
Withholding
Jeopardy,
Tax/Rent
Rebate,Income
Realty Transfer
Tax
Corporation
Tax, MotorTax,
Carrier
Tax, OilProperty
Franchise
Tax, Personal
Tax,
Realty
Transfer Tax Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax
Employer
Employer Withholding
Withholding Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax
NUMBER OF DAYS
NUMBER OF DAYS
NUMBER
NUMBER OF
OF DAYS
DAYS
90 days
90 days
90
90 days
days
To
an appeal
appeal to the
the appropriate
appropriate county
county
To appeal
appeal an
an Inheritance Tax
Tax decision
decision issued
issued by
by the
the Board
Board of
of Appeals,
Appeals, the
the taxpayer
taxpayer must file an
To
an
Tax
issued
by
Board
of
the
taxpayer
must
file
an
appeal
to
Orphans’
at
county
courthouse
days
ofofthe
ofofAppeals’
decision.
Orphans’
Court
at the
the appropriate
appropriate
county
courthouse
within60
daysofofreceipt
receipt
theBoard
Board
Appeals’
decision.
To appeal
appealCourt
an Inheritance
Inheritance
Tax decision
decision
issued
by the
the within
Board
of60Appeals,
Appeals,
the
taxpayer
must
file
an
appeal
to the
the appropriate
appropriate county
county
Orphans’
Orphans’ Court
Court at
at the
the appropriate
appropriate county
county courthouse
courthouse within
within 60
60 days
days of
of receipt
receipt of
of the
the Board
Board of
of Appeals’
Appeals’ decision.
decision.
APPEAL
APPEAL TO
TO COMMONWEALTH
COMMONWEALTHCOURT
COURT
APPEAL
TO
COMMONWEALTH
COURT
An
bebereceived
byby
Commonwealth
within
a specific
number
of days
mailing
date ofdate
the Board
Finance
An appeal
appealmust
must
received
Commonwealth
Court
within
a specific
number
of from
days the
from
the mailing
of theofBoard
of
APPEAL
TO
COMMONWEALTH
COURT Court
and
Revenue
decision.
The specific
number
ofnumber
daysCourt
forofeach
type
ofspecific
decision
is decision
listedofbelow.
An
appeal
must
be
received
by
Commonwealth
within
a
number
days
from
the
mailing
date
of
the
Board
Finance
and
Revenue
decision.
The
specific
days
for
each
type
of
is
listed
below.
An appeal must be received by Commonwealth Court within a specific number of days from the mailing date of the Board of
of
Finance
Finance and
and Revenue
Revenue decision.
decision. The
The specific
specific number
number of
of days
days for
for each
each type
type of
of decision
decision is
is listed
listed below.
below.
TYPE OF ADVERSE DECISION
TYPE OF ADVERSE DECISION
ADVERSE
Sales and Use Tax, Fuel UseTYPE
Tax, OF
Liquid
Fuels DECISION
Tax, Malt Beverage Tax, Cigarette Tax,
TYPE
OF
ADVERSE
DECISION
Sales & UseTax,
Tax,Motor
Fuel Use
Tax, Tax,
LiquidOilFuels
Tax, Malt
Beverage
Cigarette
Corporation
Carrier
Franchise
Tax,
PersonalTax,
Income
Tax Tax,
(including
Sales
&
Use
Tax,
Fuel
Use
Tax,
Liquid
Fuels
Tax,
Malt
Beverage
Tax,
Cigarette
Tax,
Corporation
Tax,
Motor
Carrier
Tax,
Oil
Franchise
Tax,
Personal
Income
Tax,
Sales
&
Use
Tax,
Fuel
Use
Tax,
Liquid
Fuels
Tax,
Malt
Beverage
Tax,
Cigarette
Tax,
jeopardy
assessment),
Employer
Withholding
Tax,
Property
Tax/Rent
Rebate,
Corporation
Tax,
Motor
Carrier
Tax,
Franchise
Tax,
Tax,
Employer
Withholding
Jeopardy,
Tax/Rent
Rebate,Income
Realty Transfer
Tax
Corporation
Tax,Tax
MotorTax,
Carrier
Tax, Oil
OilProperty
Franchise
Tax, Personal
Personal
Income
Tax,
Realty
Transfer
Employer
Employer Withholding
Withholding Tax,
Tax, Jeopardy,
Jeopardy, Property
Property Tax/Rent
Tax/Rent Rebate,
Rebate, Realty
Realty Transfer
Transfer Tax
Tax
Inheritance Tax
Inheritance
Tax
Inheritance
Inheritance Tax
Tax
NUMBER OF DAYS
NUMBER OF DAYS
NUMBER
NUMBER OF
OF DAYS
DAYS
30 days
30 days
30
30 days
days
30 days
30 days
30
(From Orphans’
Court’s decision)
30 days
days
From Orphans’
Court’s decision
(From
Orphans’
(From Orphans’ Court’s
Court’s decision)
decision)
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
Petitions to the Board of Appeals may be filed online at www.boardofappeals.state.pa.us
Petitions may also be mailed to the appropriate address listed below:
BOARD OF APPEALS
PO BOX 281021
HARRISBURG PA 17128-1021
BOARD OF FINANCE AND REVENUE
TREASURY DEPARTMENT
SUITE 400
1101 S FRONT ST
HARRISBURG PA 17104-2539
COMMONWEALTH COURT OF PA
COMMONWEALTH AVE AND WALNUT ST
624 IRVIS OFFICE BUILDING
HARRISBURG PA 17120
TAXPAYERS’ PROCEDURE FOR REFUNDS OF OVERPAID TAX
If a taxpayer determines he/she overpaid taxes or paid tax to which he/she is not subject, a petition for refund must be filed
within three years of the date of payment. If payment(s) is/are made in full as a result of an assessment, a petition for refund
must be filed within six months of the date of the assessment. All petitions for a refund, except Liquid Fuels Tax refunds, are
filed with the Board of Appeals.
TAXPAYERS’ COMPLAINTS
If a taxpayer has a complaint about an action the Department took in regard to Personal Income Taxes, Employer Withholding
or Inheritance Tax, the Department’s Taxpayers’ Rights Advocate may be contacted at the following address:
PA DEPARTMENT OF REVENUE
TAXPAYERS’ RIGHTS ADVOCATE
LOBBY, STRAWBERRY SQUARE
HARRISBURG PA 17128
The Advocate will then facilitate the resolution of the complaint by working with appropriate Department personnel or issuing an
assistance order requested by the taxpayer and warranted.
DEPARTMENT’S ENFORCEMENT METHODS
If a taxpayer has not paid a tax liability nor filed a timely appeal of the liability, the Department may take the following actions:
Contact a delinquent taxpayer and attempt to resolve the liability through payment in full, payment plan or compromise.
Submit a request to have the taxpayer’s federal Personal Income Tax refund applied to his/her delinquent Pennsylvania
Personal Income Tax liability.
Employ private collection agencies to collect delinquent taxes. Under Act 40 of 2005, additional collection costs, including
but not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, may be
imposed on any liability not paid prior to referral to a collection agency or contract counsel.
Deny issuing of a tax clearance certificate to a taxpayer applying for or requesting renewal of a liquor, lottery,
cigarette or small games of chance license. The Department may also deny issuing a tax clearance certificate to a
taxpayer seeking clearance for a Commonwealth contract or a corporate bulk sale clearance certificate.
Deny the initial issuance of or revoke a Sales Tax license if delinquencies exist in the licensee’s account. If a business
makes taxable sales without a valid Sales Tax license, the Department may file a formal criminal complaint. Department
of Revenue enforcement agents may issue citations to people who sell or lease items subject to PA Sales Tax without a
valid Pennsylvania Sales Tax license.
Disclose, by publication or otherwise, the identity of any person whose Sales Tax license was refused, suspended or
revoked.
File a lien against the taxpayer and, in some cases, against the person responsible for payment of the delinquent tax.
The Office of Attorney General may file an action to seize the liened property of a taxpayer.
Disclose, by publication or otherwise, the taxpayer’s name or business name and liability information as a result of a
lien recorded in a county Prothonotary’s Office.
Garnish andndividual’s wages for delinquent taxes owed to the Commonwealth.
When an Inheritance Tax return was not filed or Inheritance Tax was not paid, the Department may file a petition for
citation against the personal representative of the decedent’s estate, which requires the representative to file the return,
pay the tax or appear before the Orphans’ Court.
Investigate and advance, through the Courts of Common Pleas, actions against delinquent taxpayers violating criminal
statutes.
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
Interest is calculated on a daily basis using the following formula:
INTEREST = LATE OR UNPAID TAX x NUMBER OF DAYS x APPLICABLE DAILY INTEREST RATE
Outstanding taxes due on or before Dec. 31, 1981 will bear interest at the old rates and using the
old calculation methods governed by individual laws and regulations for each of the various taxes.
This Pennsylvania Tax Notice Letter sample is provided by TaxAudit.com, the nation’s
leading Tax Audit Defense firm. For more information, please visit TaxAudit.com.
Received an Audit Notice?
We can help!
December 2009
INTEREST RATE AND CALCULATION METHOD FOR ALL TAXES DUE AFTER JAN. 1, 1982
EVENUE
DISCLOSURE
STATEMENT
ENUE
DISCLOSURE
STATEMENT
E
STATEMENT
The
PA
Department
of Revenue will calculate daily interest using an annual interest rate, which varies by calendar year. The following
TS
AND
OBLIGATIONS
S
AND
OBLIGATIONS
NS
interest rates are applied on any outstanding tax balance originally due on or after Jan. 1, 1982 and on delinquent taxes originally due
duringthey
the are
years
indicated
below:
pay
all
taxes
to
which
subject.
However,
yare
allsubject.
taxes
toHowever,
which
they are
subject.
However,
lity
has
not
been
paid,
it has
rights
grantedby
bylaw
law Daily Rate
Calendar
Year
Interest
Rate
has
notgranted
been
paid,
it has
rights
granted
rights
by
law
In conjunction
with
the
Department’srights,
rights,the
the
conjunction
with
the
Department’s
partment’s
rights,
the
2010
4%
alf
of
the
taxpayer
and
creates
obligationsforforthe
the 0.000110
of the
taxpayer
and
obligations
tes
obligations
for
thecreates
2009
5%
0.000137
ed.
2008
7%
0.000192
TIONS
DURING
AN
AUDIT
AN
2007
8%
0.000219
ONS
DURING
AUDIT
DIT
ax
liability has
been
paid,
rights
taxpayer 0.000192
paid,
2006
7%
liability
thethe
rights
ofof
a ataxpayer
e rightshas
of abeen
taxpayer
2005
5%
0.000137
n of the audit process as it relates to that
f relates
the audit
process
as it relates to that
2004
4%
0.000110
to that
2003
5%
0.000137
tax liability determined during the audit.
xng
liability
determined
during the audit.6%
the audit.
2002
0.000164
ment of any tax liability determined during
nt of anyduring
tax liability
determined during
2001
9%
0.000247
ermined
2000
8%
0.000219
sentative will explain the audit findings and
tative
will explain
the audit
findings
and
dit
findings
and REV-1611
AD+ (1209)
S
ith the Department’s Board of Appeals. The Board
Department’s
Boardofofthe
Appeals.
Board
ofthe
Appeals.
Board
atisfied
with The
the decision
Board,The
he/she
may
fied
withsatisfied
the
decision
of the
Board,
mayto
he
he/she
may
r isBoard,
not
with
the
outcome
ofhe/she
the appeal
not satisfied
with
the
outcome
of the appeal to
come
of the appeal
to of
Commonwealth
Court
Pennsylvania.
mmonwealth Court of Pennsylvania.
nnsylvania.
days from the mailing date of the assessment or
tedthe
below.
ys
from
the mailing or
date of the assessment or
of
assessment
d below.
OF DAYS
ays
NUMBER OF DAYS
NUMBER OF DAYS
5 days
5 10
days
days
days
1060
days
days
60 days
days
90 days
days
90 days
ific number of days from the mailing date of the
n is listed below.
days
enumber
mailingofdate
of from
the the mailing date of the
listed below.
NUMBER OF DAYS
OF DAYS
NUMBER OF DAYS
90 days
days
90 days
yer must file an appeal to the appropriate county
the Board of Appeals’ decision.
file an appeal
hemust
appropriate
countyto the appropriate county
e Board of Appeals’ decision.
sion.
r of days from the mailing date of the Board of
ision is listed below.
fdate
daysoffrom
the mailing
date of the Board of
the Board
of
on is listed below. NUMBER OF DAYS
OF DAYS
NUMBER OF DAYS
30 days
30 days
30 days
(From Orphans’ Court’s decision)
30 days
days
(From Orphans’ Court’s decision)
Court’s decision)
days
Charged From
1/1/10 - 12/31/10
1/1/09 - 12/31/09
1/1/08 - 12/31/08
1/1/07 - 12/31/07
1/1/06 - 12/31/06
1/1/05 - 12/31/05
1/1/04 - 12/31/04
1/1/03 - 12/31/03
1/1/02 - 12/31/02
1/1/01 - 12/31/01
1/1/00 - 12/31/00
Calendar Year
1999
1995 - 1998
1993 - 1994
1992
1988 - 1991
1987
1986
1985
1984
1983
1982
SEE REVERSE SIDE
Interest Rate
7%
9%
7%
9%
11%
9%
10%
13%
11%
16%
20%
Daily Rate
0.000192
0.000247
0.000192
0.000247
0.000301
0.000247
0.000274
0.000356
0.000301
0.000438
0.000548
Charged From
1/1/99
1/1/95
1/1/93
1/1/92
1/1/88
1/1/87
1/1/86
1/1/85
1/1/84
1/1/83
1/1/82
-
12/31/99
12/31/98
12/31/94
12/31/92
12/31/91
12/31/87
12/31/86
12/31/85
12/31/84
12/31/83
12/31/82