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
If a Schedule C review is conducted and accepted for the 2016 year, can we expect that subsequent years will not be subject to review? Why would the DOR continually ask for data that has already been substantiated?
If we suspended a return for review this year, and we were able to get comfortable with the support provided by the taxpayer, we will not suspend the same taxpayer for the same reason again next year.