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Review of Pa. DOR’s Board of Appeals Tech-Based Process
The Pennsylvania Department of Revenue (DOR) has had numerous challenges during the COVID-19 pandemic, particularly with the Board of Appeals. Despite the difficulties, the Board of Appeals has found a new rhythm by embracing technology and electronic tools that have allowed a continuation of its core function of reviewing tax appeals.
By Lauren Zaccarelli
Tax professionals and all of us at the Pennsylvania Department of Revenue (DOR) have experienced numerous challenges during the COVID-19 pandemic. One of the biggest may have been our transition to remote working, which has had a big impact on the Board of Appeals. Despite the difficulties of this point, I’m pleased to say that the DOR has found a new rhythm during the past 11 months by embracing technology and the electronic tools available to us. That has allowed us to continue to perform our core function of reviewing tax appeals filed by taxpayers and by tax professionals on behalf of their clients.
Appeals can be filed through the mail or online by using the Online Petition Center. I strongly recommend that you file petitions through this online center because you will get a confirmation number that verifies the board has received your appeal. The Online Petition Center also helps the board avoid he manual inputting of data from paper petitions received through the mail, meaning there is less of a chance for human error and the board will be able to process petitions more quickly.
Most tax professionals find that the time to complete a petition online is about 10 to 20 minutes. Once you start the process, you have two hours to complete the petition before the session times out. Since the system allows you to import additional supporting documentation, you can complete documentation in Word or Excel prior to using the Online Petition Center. From a technical perspective, make sure you are using a web browser with 128-bit encryption with cookies and JavaScript enabled.
If you experience any technical difficulties with the Online Petition Center, please send an email to ra-rapswebtechnicalcontact@pa.gov. A send screen shot of any technical difficulties sent with the email will better assist the board in determining the cause of the technical issue and/or reviewing any potential nunc pro tunc arguments for the purposes of determining jurisdiction.
Once an appeal is filed and docketed, the board begins its review. While most appeals filed with the board may be resolved without a hearing, any hearings requested will be conducted through Skype because the board has suspended in-person hearings due to the pandemic (read Board of Appeals Operations During COVID-19 Pandemic). If you have any questions regarding your hearing or wish to waive the hearing, you may send an email to the assigned hearing officer. Even if you do not have a Skype hearing, you may have an informal phone conference with the assigned hearing officer to discuss other questions or concerns.
While you are strongly encouraged to submit all necessary evidence and documentation to fully support your client’s arguments when filing the petition, the board may determine that additional evidence is necessary. If the board sends you a request for additional evidence, you are required to submit that evidence in an electronic format. The use of electronic evidence submission is necessary because we are working remotely; it also reduces paper use and increases the efficiency of reviewing appeals. The board is currently testing a new software tool that contains drop boxes that will make it easier for tax professionals to upload large amounts of information. We will let you know as soon as it is available.
All correspondence from the board, including decisions, will be sent via email. Please be aware that these emails may be sent directly from the board’s case management system, so please ensure that your system allows these emails to go to your email inbox. If you have any technical questions about receiving correspondence via email from the board, you may reach out at ra-rapswebtechnicalcontact@pa.gov.
I want to thank all PICPA members for their patience as the board has modified its procedures due to the pandemic. Know that we are here to assist you in any way needed.
Lauren Zaccarelli is chair of the Pennsylvania Department of Revenue’s Board of Appeals.
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