PICPA

Pennsylvania Institute Of Certified Public Accountants

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Q&A with Pennsylvania Department of Revenue

Administrative

Would the DOR consider posting a comprehensive, searchable database of redacted Office of Chief Counsel rulings for tax issues on the Department's website?
How can a LLC or S Corp. that was only subject to CS/FFT for tax years beginning prior to 1/1/16 be removed from the tax rolls in instances where the entity did not complete RCT101, SectionE?
How does the Board of Appeals determine whether to abate a penalty under 72 Pa.C.S. § 9706?
Scenario: A non-U.S. corporation makes sales into Pennsylvania
With the due date of the federal returns changing for many corporations to Oct. 15, does the Department intend to change the due date of the R&D credit application to Oct. 15?
Scenario: A Pennsylvania Limited Partnership (LP) has sold its last piece of real estate and has decided not to continue this business entity
Has the Department considered including a longer look back period on the e-SOA for sales and employer taxes?
Is the department considering making “What’s my Revenue ID?” a function on its website?
Is there a 30-day grace period if someone resubmits a completed RCT-101 after finding out that the original form was incomplete?
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?
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?
What changes are being planned with respect to ITS notices and processes? When can we expect to see these changes?
What matters does the Department expect to address through the regulatory process in the near future? What is the status of these projects?
What issues of tax administration, procedure or technical corrections would the Department like to see addressed legislatively? What role could the PICPA play in this effort?
Will the DOR continue to issue the standard corporate tax notices that it has been issuing (e.g., notice of adjustment, billing notice, assessment, etc.) or does it plan on making changes to the notices it has typically issued?
Scenario: A business return is not marked with an extension “Y” box and there was a federal extension filed, but PA system seems to automatically send out a Notice of Assessment for penalties.
We understand there is a large backlog of cases at the Board of Appeals. Does the DOR have a plan for alleviating the backlog and moving cases through more speedily?
Scenario: In 2008, GHI Corp., a DE corp., acquired all stock of JKL Corp. In 2009, JKL Corp. is merged into GHI Corp. JKL Corp. never obtained a corporate clearance.
What can be done to eliminate DOR notices requesting copies of Out of State tax returns?
Please explain the mandatory e-filing requirement.

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