The Pennsylvania BFR 003 form is a crucial document used to petition the Board of Finance and Revenue for the review of decisions made by the Board of Appeals or assessments, redeterminations, or resettlements conducted by the Department of Revenue. It serves as a formal request for the refund of monies paid to an agency of the Commonwealth when the petitioner believes the Commonwealth is not rightfully or equitably entitled to those funds. The form requires detailed information about the petitioner, the tax involved, and the grounds for the petition, highlighting the importance of understanding the instructions and ensuring all relevant documents and evidence are submitted promptly.
The Pennsylvania BFR 003 form is a critical document for taxpayers seeking to petition the Board of Finance and Revenue regarding various tax matters. It serves as a structured pathway for individuals or entities to present their cases, whether they are contesting a decision made by the Board of Appeals, seeking a refund for monies paid, or addressing issues related to assessments, redeterminations, or resettlements by the Department of Revenue. Careful completion of this form is essential, as it requires detailed information including the petitioner’s name, address, type of tax involved, tax periods, and a thorough argument section where the petitioner must clearly explain the basis of their petition. Additionally, the form outlines the necessity for all petitions to be filed timely, according to the statutory limits, and emphasizes the importance of submitting any supporting evidence in advance of the hearing. It is designed to ensure all relevant details are provided to facilitate a fair review process, including options for a hearing, the procedure for cases pending in court, and the obligatory signing and notarization by the petitioner or their authorized representative. The guidelines provided aim to streamline the petition process while allowing the Board to make informed decisions based on the petition and the record, with or without an in-person hearing in Harrisburg.
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BFR Docket No.
For Internal use only.
BOARD OF FINANCE AND REVENUE
PETITION FORM
Before completing the following information, see the general and specific instructions on second sheet.
1
BOARD OF APPEALS DOCKET NUMBER
BOA/REVENUE MAILING DATE
2
NAME OF PETITIONER
PETITIONER INDEX NUMBER (If known)
STREET ADDRESS
CITY
COUNTY
STATE
COUNTRY
ZIP CODE +4
TELEPHONE NUMBER
FAX NUMBER
CONTACT PERSON
(
)
3
NAME OF REPRESENTATIVE
REPRESENTATIVE INDEX NUMBER (If known)
4
TYPE OF TAX INVOLVED
TAX PERIOD FROM
TO
TAXPAYER IDENTIFICATION NUMBER
ASSESSMENT/REDETERMINATION NUMBER
Review of Resettlement / Reassessment Petition
Review of Refund Petition
Refund Petition If refund, please indicate:
CASH or
CREDIT
AMOUNT: $
5SCHEDULING
HEARING REQUESTED.
NO HEARING DESIRED. PLEASE DECIDE ON BASIS OF PETITION AND RECORD.
If it is determined that the decision of the issue(s) involved in this case would be governed by a case presently pending before the courts, the taxpayer requests:
THIS CASE TO BE HELD PENDING ACTION OF COURT ON THE SAME ISSUE(S).
CASE NAME
COURT CITATION
6SIGNATURES
All Petitions must be signed by Petitioner or authorized representative. If signed by an authorized representative, written authorization must accompany the Petition. If Petitioner is a corporation, a corporate officer must sign.
AFFIDAVIT
Under penalties prescribed by law, I hereby affirm that this Petition has been examined by me and to the best of my knowledge, information and belief, is true and correct and is not made for the purpose of delay. Also, if this is a Petition for a cash refund, I further affirm that all taxes have been paid to the Commonwealth and there are no outstanding tax liabilities.
SWORN to and subscribed before me
this
day of
Signature of taxpayer (if corporation, joint stock association or limited partnership,
20
.
this must be signed by a principal officer or duly authorized employee or member.)
(Notary Signature)
(Title)
BFR-003 (2-00) REV-260BA (2-00)
(See Reverse Side)
7
A. RELIEF REQUESTED:
B.ARGUMENT(S):
Explain in detail why the relief requested above should be granted. Attach copy of notice being appealed (BOA Decision or Revenue Resettlement). Enclose copies of any documents you believe supports your arguments. Petitions for Refund must be accompanied by proof of payment of the tax to the Commonwealth and any copies of invoices, credit memoranda, exemption certificates, etc. where relevant. When appealing a Sales and Use Tax, if possible include a copy of the audit assessment, and REV-39, APPEAL SCHEDULE. When appealing personal income tax, include a copy of your PA-40 and schedules for the year(s) in question.
MAIL COMPLETED FORM TO:
COMMONWEALTH OF PENNSYLVANIA BOARD OF FINANCE AND REVENUE 1101 South Front Street, Suite 400 HARRISBURG, PA 17104-2539
(IF ADDITIONAL SPACE IS REQUIRED, ATTACH ADDITIONAL SHEETS.)
INSTRUCTIONS FOR THE PREPARATION AND FILING OF PETITIONS
GENERAL INSTRUCTIONS
Please type or print in ink. Petitions filed via U.S. Postal service are considered filed as of the postmark date. Petitions filed via any other method are considered filed on the date received.
•
This Petition Form should be used to petition to the Board of Finance and Revenue for:
1.Review of a decision of the Board of Appeals or of an assessment, redetermination, or resettlement made by the Department of Revenue.
2.Refund of monies paid to an agency of the Commonwealth, other than the Department of Revenue, to which the Commonwealth is neither rightfully nor equitably entitled.*
*NOTE: As of January 1, 1995, all petitions for the refund of monies paid to the Department of Revenue, except for refunds of Liquid Fuels Taxes paid by political sudivisions; nonpublic schools not operated for profit; farmers; volunteer rescue squads, ambulance services, and fire companies; users of liquid fuel in propeller driven aircraft or engines; and agencies of the federal government and of the Commonwealth, must be filed with the Department of Revenue's Board of Appeals.
All petitions must be filed within the time limits and in accordance with the applicable statutory
law for the type of tax involved. Petitions filed via the U.S. Postal Service are considered filed as of the postmark date. Petitions hand delivered or filed via any other method are considered filed on the date received.
Any evidence in support of the petition should be submitted along with the petition or as promptly as possible thereafter. All evidential material must be submitted prior to five working days of the hearing date.
Hearings before the Board of Finance and Revenue consist of an oral presentation before the six member Board. No physical evidence or testimony is received during the hearing. Oral presenta- tions are restricted to five (5) minutes unless prior thereto additional time is requested and it is clear that more time may be required.
The Board may require, in any case, that a Power of Attorney, signed and executed by the petitioner or claimant, be filed with the Board before recognizing any person as representing the petitioner or claimant.
Only an attorney at law representing any petitioner or other applicant or an applicant acting in his or her own behalf, shall be permitted to argue or discuss any legal questions at a hearing before the Board.
Granting of continuances, for cause shown, shall be discretionary with the Board.
BFR-003A (2-00) REV-260 BA
SPECIFIC INSTRUCTIONS ON OTHER SIDE
SPECIFIC INSTRUCTIONS
Each number of the following instructions corresponds to the number of the appropriate block on the face of the petition form. Complete all information applicable to your case.
If petitioning for review, always include the Board of Appeals Docket Number, and the mailing date.
Complete all information in Block 2.
To be completed only if petitioner intends to be represented by another. If so, notice of the hearing will be sent to the representative's address.
Indicate the type of tax; e.g., personal income, sales, corporate net income, etc., and the tax year or period. Check one of the three blocks indicating type of petition. If petitioning for a refund, indicate nature of the refund. A separate petition must be filed for each type of tax and for each tax year or tax period. Fill in the taxpayer I.D. number and any assessment or redetermination number assigned by the appropriate Bureau of the Department of Revenue administering the petitioned tax.
5
6
Hearings are held in Harrisburg only. A taxpayer or taxpayer's representative need not attend a hearing. The Board can decide the case based on the Petition and the record. If a hearing is requested, notice of the hearing date will be sent to the taxpayer's representative or if none, to the taxpayer. Where the determination of the issue or a taxpayer's case would be governed by the decision of a case pending before the courts, the taxpayer has the option to:
A.Request that his or her case be continued until the courts render a decision in the appealed case. After the courts have rendered a decision, the taxpayer's case can then be listed for hearing or decided on the record.
B.Request that the Board hear the taxpayer's case and render a decision. Should the Board render a decision adverse to the taxpayer, the taxpayer can then appeal his own case to the Commonwealth Court.
While the Board does not advocate which of the two options taxpayers should choose, taxpayers are advised that the Board will usually deny the taxpayer relief while the issue involved is pending in the courts. This is because the case before the court is generally challenging a Board decision and thus the Board, until advised to the contrary by the courts, believes its position to be correct.
All petitions must be signed and notarized.
A.Briefly list all arguments or points of contention.
B.Every petition before the Board must contain a statement of all pertinent facts and/or points of law upon which the petitioner relies. Any calculations showing how the claimed proper amount of tax or refund is achieved should be shown. All evidence in support of the arguments set forth should be submitted with the petition or as soon as possible. Evidential material received later than five (5) working days prior to the hearing date may not be considered by the Board in arriving at its decision.
GENERAL INSTRUCTIONS ON OTHER SIDE
Filling out the Pennsylvania BFR 003 form is crucial for taxpayers seeking to contest decisions made by the Board of Appeals or to claim refunds for taxes paid. Understanding each part of the form and comprehensively completing it ensures your petition is considered accurately and efficiently by the Board of Finance and Revenue. Here is a step-by-step guide on how to complete the form to make sure your submission is in order.
Upon submission, your petition will be reviewed by the Board of Finance and Revenue based on the evidence and arguments presented. It is important to include all relevant information and documents with your petition to support your case adequately. Ensuring accuracy and completeness in your petition is vital for a favorable review.
What is the Pennsylvania BFR 003 form?
The Pennsylvania BFR 003 form is a petition form used to appeal to the Board of Finance and Revenue. Individuals or entities can use this form to request a review of a decision made by the Board of Appeals or the Department of Revenue, or to request a refund for payments made to an agency of the Commonwealth that they believe were not warranted.
Who needs to fill out the BFR 003 form?
Anyone seeking to challenge a tax decision, including assessments, redeterminations, or settlements made by the Pennsylvania Department of Revenue, or seeking a refund of certain payments made to the Commonwealth, should fill out the BFR 003 form. This includes individuals, corporations, and other types of entities.
Where should the completed BFR 003 form be sent?
The completed BFR 003 form should be mailed to the Commonwealth of Pennsylvania, Board of Finance and Revenue, located at 1101 South Front Street, Suite 400, Harrisburg, PA 17104-2539. Ensure that all required documentation and any additional sheets are enclosed with the form before mailing.
Is a hearing required after submitting the BFR 003 form?
No, a hearing is not mandatory. Petitioners have the option to request a hearing or ask that the Board decide on the basis of the petition and the record without a hearing. If opting for a hearing, the request must be indicated on the form. If no hearing is desired, that should also be clearly stated.
How should the BFR 003 form be completed?
The BFR 003 form should be typed or printed in ink. Important details such as the Board of Appeals Docket Number, taxpayer identification, types of taxes involved, and specific periods of taxation should be accurately filled. The form also requires detailed explanations to support the petition, alongside the necessary documentary evidence.
What documentation needs to be attached to the BFR 003 form?
Along with the BFR 003 form, petitioners should attach a copy of the notice being appealed, such as the BOA Decision or Revenue Resettlement. Also, include any documents that support the arguments made in the petition, such as proof of tax payment, invoices, credit memoranda, exemption certificates, and relevant tax forms for the tax year(s) in question.
What is the deadline for filing the BFR 003 form?
Petitions must be filed within the time limits set by the applicable statutory law for the type of tax involved. The form is considered filed on the postmark date when sent via the U.S. Postal Service. If submitted through any other means, it is considered filed on the date it is received by the Board.
Can a representative fill out and submit the BFR 003 form on behalf of a petitioner?
Yes, a petitioner can be represented by another person, such as an attorney or a tax professional. If the petition is to be submitted by a representative, this must be indicated on the form, and a Power of Attorney must accompany the petition. The representative’s contact information must also be provided.
What happens after the BFR 003 form is submitted?
After submission, the Board of Finance and Revenue will review the petition and the accompanying evidence. If a hearing was requested, the Board will schedule it and notify the petitioner or their representative of the date. The Board will then make a decision based on the information provided in the petition and during the hearing, if applicable.
Can a decision made by the Board of Finance and Revenue be appealed?
Yes, if the Board of Finance and Revenue makes a decision that is not favorable to the petitioner, the decision can be appealed to the Commonwealth Court. The appeal must be filed within the specified time frame as dictated by Pennsylvania law following the decision of the Board.
One common mistake is not including the Board of Appeals Docket Number and mailing date at the beginning. This oversight can lead to unnecessary delays as these details are crucial for processing the petition efficiently.
Failing to provide complete contact information in Block 2 is another frequent error. It's imperative to include the full address, telephone numbers, and if applicable, fax numbers to ensure smooth communication.
Many people overlook the selection of the correct type of tax and tax year or period under Block 4. This mistake can lead to misdirected petitions, as each type of tax and period has distinct rules and implications.
Omission of supporting documents is a critical error. As advised in the specific instructions, enclosing copies of pertinent documents such as notices being appealed, proof of tax payment, and other relevant evidence supports the arguments made in the petition.
When dealing with the Pennsylvania Board of Finance and Revenue, specifically regarding the BFR-003 form, various other forms and documents are commonly required to support or accompany the petition. Understanding these documents is crucial for ensuring the completeness and accuracy of one’s submission. Below is a brief overview of such supplementary documents.
Correctly filing a petition with the Board of Finance and Revenue in Pennsylvania involves not only completing the BFR-003 form but also gathering and submitting all relevant supporting documents. These can include prior appeal decisions, detailed tax return information, evidences of payment, specific appeal schedules, and authorized representations. Understanding the role each of these documents plays in the petition process ensures a more accurate and effective appeal submission.
The Pennsylvania BFR-003 form, vital for petitioning to the Board of Finance and Revenue for review of a decision or seeking refunds, exhibits similarities with other governmental petition forms, each designed to facilitate specific types of appeals or claims. One such comparable document is the Form 1040X, used by the Internal Revenue Service (IRS) for amending previously filed income tax returns. Both forms serve as official requests for review, allowing petitioners to correct or update previously submitted information. They require detailed explanations of why amendments are necessary, supporting documents, and a clear request for relief or change. Likewise, both emphasize the necessity of accuracy and completeness to avoid delays or unfavorable outcomes, thereby highlighting their roles in ensuring fairness and compliance in taxation matters.
Another document that parallels the Pennsylvania BFR-003 form is the United States Tax Court Petition Form. This form is utilized when taxpayers disagree with the IRS over tax determinations and wish to challenge them in court. Similar to the BFR-003 form, the U.S. Tax Court Petition Form requires detailed information about the taxpayer, the type of tax involved, and the specific periods under contest. Both forms are critical in the appeal process, enabling individuals or entities to formally dispute tax decisions and seek a review or reversal based on legal grounds. They both underscore the importance of procedural correctness and the detailed presentation of one’s case to effectively navigate the complexities of tax litigation.
When filling out the Pennsylvania BFR-003 form, it's important to follow the guidelines precisely to ensure the petition process proceeds smoothly. Below are key do's and don'ts that will guide you through the process.
There are several misconceptions surrounding the Pennsylvania BFR 003 form, commonly used for petitioning the Board of Finance and Revenue. Clarifying these misconceptions can ensure that individuals and representatives complete and submit the form correctly, optimizing their chances for a favorable outcome.
While commonly used to challenge tax assessments or redeterminations made by the Department of Revenue, the BFR 003 form also supports petitions for the refund of monies paid erroneously to any agency of the Commonwealth, thereby covering a broader spectrum of financial disputes than often assumed.
Individuals can file a BFR 003 petition on their own behalf without mandatory legal representation. The form allows for a representative to be listed, but this is optional, empowering individuals to manage their disputes directly.
As of the last update, petitions filed via the U.S. Postal Service are considered filed as of the postmark date, and those hand-delivered or sent via other methods are filed on the date received. This indicates a preference for physical submission methods over electronic ones.
While comprehensive, the form is designed with specific instructions for each section, making it straightforward for taxpayers or their representatives to complete. Focusing on providing accurate information for each numbered instruction can demystify the process.
The hearings before the Board are meant for oral presentations only, without the inclusion of physical evidence or testimonies. This emphasizes the need for a well-prepared verbal argument, supported by documents previously submitted with the petition.
If the Board's decision is unfavorable, petitioners have the option to appeal the case to the Commonwealth Court, providing an additional layer of review and recourse for disputing parties.
While the instructions recommend typing or printing in ink for clarity, this requirement aims to ensure legibility rather than serving as a strict mandate against other forms of clear, legible submissions.
The necessity of a notarized affidavit is indeed outlined in block 6 of the form, underscoring the formal and legal nature of the petition process. However, understanding that this is a part of the process for ensuring the integrity and veracity of the petition is critical, rather than perceiving it as an undue burden.
Addressing these misconceptions about the Pennsylvania BFR 003 form can streamline the petitioning process for individuals and businesses alike, providing clearer guidance on how to navigate financial disputes with the Commonwealth.
Filling out the Pennsylvania BFR-003 form correctly is crucial for anyone looking to petition the Board of Finance and Revenue. Whether it's for a review of a decision, an assessment redetermination, or a refund petition, understanding the key takeaways will ensure that the process is done smoothly and effectively. Here's what you need to know:
In summary, carefully preparing and submitting the BFR-003 form is crucial for any taxpayer seeking a review, reassessment, or refund from the Pennsylvania Board of Finance and Revenue. By following these key takeaways, petitioners can ensure their submissions are clear, complete, and likely to be processed without unnecessary delay.
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