We provide here a written summary of answers provided by the Department of Revenue to the committee at periodic question and answer sessions. 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 a specific fact situation may request a written letter ruling under 61 Pa. Code Section 3.3.
Q&A with the Pennsylvania Department of Revenue
What is the DOR's criteria for appealing to Commonwealth Court an Order of the Board of Finance and Revenue, and who within the Department (including its Office of Chief Counsel) must approve such Appeals?
If the Office of Chief Counsel disagrees with the Order of the Board of Finance and Revenue and believes the case should be appealed to Commonwealth Court, the Chief Counsel will forward a recommendation to the Executive Office to request that the Office of Attorney General appeal the Order.