Q&A with the Pennsylvania Department of Revenue

Scenario: self-assessed tax liability

Jun 19, 2012
Scenario:

A filed his 2009 PA-40 and reported self-assessed tax in the amount of $100. During 2009 he had made estimated tax payments in the amount of $140. A requested that the $40 overpayment be credited to his 2010 PIT. On his 2010 PA-40, A reported a self-assessed tax liability in the amount of $140. During 2010, he had made estimated tax payments including the $40 credited overpayment in the amount of $140. On May 1, 2012, the Department of Revenue increased A’s 2009 PIT from $100 to $120 and reduced his overpayment credited to 2010 from $40 to $20.

Q:

Should A may file a petition for reassessment to the Board of Appeals to challenge the $20 increase in his 2009 PIT?

A:

Yes. At the time of this question, a Petition for Refund, REV-65 could be filed. The Board considered the date of adjustment to be the payment date and then the taxpayer had six months from that date to file the Petition for Refund.   Act 85 of 2012 amended Section 2702 to permit taxpayers to file a petition for reassessment/review under certain circumstances,  The taxpayer will now be permitted to file a petition for review pursuant to Section 2702(a.1) within 90 days of the mailing date of the notice of the adjustment. 

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Disclaimer

These documents provide a summary of the answers provided by the Department of Revenue to the PICPA Committee on State Taxation at its annual question and answer session. These documents are classified as revenue information issued for informational purposes only for the convenience of PICPA members. Pursuant to 61 Pa. Code Section 3.4, these documents should not be relied upon for any purpose or used in tax appeals. Taxpayers requiring a binding opinion on their specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.