Q&A with the Pennsylvania Department of Revenue

Estimated assessments are not appealable and we thought once the missing information is received then assessments would be dropped.

Sep 30, 2013

By statute, estimated liabilities should be removed within 90 days of receipt of a complete report.  

What is the correct procedure, however, if the estimated assessments have already been turned over to an outside collection agency that does not want the missing information, just insists the liability is due?


Taxpayers should forward the missing information to the collection agency to forward to the department. If the agency does not accept the information, they should ask to speak to a supervisor at the agency. This is the same treatment we have for our RECA's in our District Offices. 

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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.