By Ryan M. Froman

The Pennsylvania Board of Appeals, as most tax professionals are likely aware, is the first formal level in adjudication of tax, rebate, and refund appeals in Pennsylvania. Perhaps the most important step in the appeals process is the first one – filing your petition. In this blog I want to share an important update regarding the launch of our new Online Petition Center featuring Keystone Login and provide you with a short update on a few figures pertaining to tax appeals from last year.

The New Board of Appeals Online Petition Center

The Pennsylvania Board of Appeals has planned the launch of its new Online Petition Center for March 18, 2025. You can access the new petition center from our website, and we expect the new platform will greatly improve the online experience for taxpayers filing an appeal or submitting a request for refund. The new Online Petition Center, however, will involve a transition to the Keystone Login account management system, so users will have to sign up for a username and password to access the new system.

The online petition center provides tax professionals with the following:

• A unique confirmation number with a date/time stamp so you can be assured an appeal was timely filed and received by the Board of Appeals.
• An improved interface that will be more user friendly and work intuitively to adapt to the specific taxpayer and tax type associated with the appeal being filing.
• A “status tracker” feature that allows tax professionals to immediately check on the status of an appeal online (as opposed to needing to make a separate phone call or send an email to the Board). This option will confirm the appeal has been received and offer updates during the process, such as when the appeal has been assigned to a hearing officer, when a hearing has been scheduled, and when a decision has been issued.
• Simpler terminology to streamline the process and reduce the time to file an appeal.
• Improved security and accessibility features that will help prevent simple errors and validate addresses.
• Option to pause a petition, save your progress, and return to complete the process. This option will continue to be available for 30 days after a petition has been started.

About Keystone Login

Keystone Login accounts are now used across multiple Pennsylvania government agencies under the governor’s jurisdiction. A major goal of this effort has been to create a simpler user experience and alleviate the need for people to keep track of usernames and passwords for several applications.

The move to Keystone Login will allow for multifactor authentication, use of the most current online security best practices, and a reduction of costs to the taxpayers of the Commonwealth.

Use of the new Online Petition Center will involve a transition to the Keystone Login account management system. That means users will need to sign up for a new username and password to access the new system.

To help with this transition, we have created a how-to video that will walk you through the simple steps of registering for a Keystone Login account.

2024 at the Board of Appeals

At the Board of Appeals, we make every effort to accurately resolve tax appeals as quickly and efficiently as possible. In 2024, we closed 37,296 appeals. This represents a 5% increase in the volume of appeals from 2023. However, I am proud to announce that while the volume of appeals rose in 2024, the average turnaround time decreased from 88 days in 2023 to 76 days in 2024 (a 15% decrease). Additionally, of the 37,296 appeals that were decided at the board, only 7% were appealed to the Board of Finance & Revenue (BF&R). This represents one of the lowest rates of appeal to BF&R in recent memory.

For 2025, I want to continue to remind tax professionals about our successful “Request for Compromise” option at the Board of Appeals. This option has proven to be an effective tool for resolving a variety of appeals (see our video on compromises for more details on our compromise process). In 2024, the board was able to reach an agreeable compromise with 90% of taxpayers who requested a compromise.

Ryan M. Froman is chair of the Pennsylvania Department of Revenue Board of Appeals and has been with the Board of Appeals for over 19 years. He has an MBA from Carnegie Mellon University and a JD from the University of Pittsburgh. Mr. Froman can be reached at rfroman@pa.gov.

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^{Statements of fact and opinion are the authors’ responsibility alone and do not imply an opinion on the part of the PICPA's officers or members. The information contained herein does not constitute accounting, legal, or professional advice. For actionable advice, you must engage or consult with a qualified professional.}