Scenario: Department of Revenue loses taxpayer documentation or suggests it was never received despite the existence of signed receipts or fax acknowledgements.

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

Scenario: Department of Revenue loses taxpayer documentation or suggests it was never received despite the existence of signed receipts or fax acknowledgements.

Nov 15, 2019
Q:

In many cases, taxpayers or practitioners have gathered extensive supporting documentation, only to have the Department of Revenue lose it or suggest it was never received, despite the existence of signed receipts or fax acknowledgements. How can we avoid wasting the taxpayer and the Department's time?

A:

PTBO Response: PTBO currently has mechanisms in place whereby an analyst takes case ownership and corresponds directly with the taxpayer and/or taxpayer representative. Correspondence related to the Sales Tax Desk Review Program and any review at the entity level has a dedicated PO Box/mailing address. The taxpayer correspondence is processed, imaged, and flows to the analyst personal mailbox (queues). However, there may be delays depending on the mailing address of correspondence.
CEC Response: Sending items via certified mail is not the best way to respond to a notice or request for information. The Department of Revenue continues to encourage taxpayers to respond via the instructions on the notice or form. Always make sure you or your client keeps a copy of whatever you send into the department, as it could be lost during transit via carrier.  For fastest service I suggest that if your notice or instructions provides a means to email the documentation to us, that it is the quickest way to get into our systems for review.

For electronically provided information: If taxpayers and/or practitioners are strictly following the procedures as outlined on the DEX-93, Personal Income Tax Correspondence Sheet, there should be no reason for documentation to go missing.

However, if there is any chance the information is close to the 15MB limit, the department’s fax or email may not be recognizing its receipt due to high volume at time the information is received. It would be best in these situations to split the email or fax so that the size of each does not approach the 15 MB limit. If you know of a specific situation where this occurred, please provide additional information.

BIT Response: For electronically provided information: If taxpayers and/or practitioners are strictly following the procedures as outlined on the DEX-93, Personal Income Tax Correspondence Sheet, there should be no reason for documentation to go missing.

However, if there is any chance the information is close to the 15MB limit, the department’s fax or email may not be recognizing its receipt due to high volume at time the information is received. It would be best in these situations to split the email or fax so that the size of each does not approach the 15 MB limit. If you know of a specific situation where this occurred, please provide additional information.
 

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Disclaimer

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.