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 procedure is next after the second Schedule C Review notice? Will it be another request for information, a billing notice, or something else?
If a taxpayer cannot support the amount of the expense included on Schedule C, the department will generate a denial notice for the refund or an assessment for additional tax due. Both notices can be appealed.