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 making a Request for Reconsideration with the Board of Finance and Revenue, and who within the DOR (including its Office of Chief Counsel) must approve such Requests?
If the Office of Chief Counsel disagrees with the Order of the Board of Finance and Revenue, the Chief Counsel or depending on the issue or dollar amount involved the Executive Office will determine whether the Department should file a Request for Reconsideration.