Q&A with the Pennsylvania Department of Revenue

Scenario: A business return is not marked with an extension “Y” box and there was a federal extension filed, but PA system seems to automatically send out a Notice of Assessment for penalties.

Nov 04, 2015
Scenario:

A business return is not marked with an extension “Y” box and there was a federal extension filed, but PA system seems to automatically send out a Notice of Assessment for penalties.  The Notice states that to object to the assessment that a petition must be filed with the Board of Appeals. 

Q:

Is there some administrative way to contact the Department and send them the federal extension without filing an official appeal?

A:

When processing the report the absence of this indicator tells the system that the taxpayer does not have an extension. Requests for the Bureau of Corporation Taxes to consider the striking of all or part of the penalty can be sent to the Resource Account at RA-PANOTICEOFADJUSTMENT@pa.gov, where it will be addressed in the order it is received.  However, this action will not extend the appeal rights.

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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.