Fill in Your Pennsylvania Form

Guide to Filling Out Pennsylvania

Once you have been notified of a tax decision by the Pennsylvania Board of Appeals that you wish to contest, submitting a formal petition is your next step. This process involves completing the REV-65 form, a comprehensive document that allows individuals and entities to appeal against various tax decisions such as assessments, reassessments, and requests for refunds. Carefully filling out this form is crucial to ensuring that your petition is considered valid and processed without unnecessary delay. Below are instructions to guide you through each section of the form, designed to simplify the process and help present your appeal accurately and thoroughly.

1. Section I: Begin by selecting the tax type you are appealing. Mark the appropriate oval next to the specific tax type (e.g., Personal Income Tax, Corporation Tax, etc.). Then, clearly identify the tax period beginning and end dates that pertain to your appeal.
2. Section II: Choose the nature of your petition by selecting either "Refund" or "Reassessment/Review." Be sure to only mark one option. Fill in the "Total Refund Requested" if applicable, including details for PA Tax Refund, Philadelphia Tax Refund, and Allegheny County Tax Refund as necessary.
3. Specify whether any current appeals or audits exist for the same taxpayer or tax period by selecting "Yes" or "No." If "Yes," provide all requested identification numbers related to those appeals or audits.
4. Section III: For individual and estate appeals, provide the full legal name, Social Security number, and, if applicable, the date of death. For partnerships, attach a separate sheet with partner names and addresses. Include all necessary identification numbers such as Account ID, FEIN, and Revenue ID as applicable to your entity type.
5. Section IV: If represented by someone other than the petitioner (e.g., attorney, CPA), complete the representative's information including name, title, contact information, and preferred method of communication.
6. Section V: Indicate whether a hearing is requested or if the Board should decide based on the petition and record. Fill in all pertinent details about the notice you're appealing, including notice number, the mail date, tax assessment amount, and any related penalties or fees. Select your preferred correspondence and decision delivery method (U.S. Mail or Email).
7. Section VI: Explicitly itemize the issues involved in the appeal, attaching additional sheets if necessary. Briefly argue why the appeal should be granted. Submit any evidence in support of your petition as specified.
8. Section VII: Ensure the petition is signed and dated by either the petitioner or an authorized representative. Include written authorization or a Power of Attorney (REV-677) if signing as a representative.

After completing the REV-65 form, double-check for accuracy and completeness to avoid any delays. Attach a copy of the notice being appealed and any supplemental documents as required. The preferred submission method is online through the Board of Appeals website, which provides immediate confirmation of your filing. Alternatively, you can mail the petition to the address listed on the form. Remember, the date of filing is determined by the postmark date, and any missing information could lead to the dismissal of your appeal. Moving forward, you may be contacted for additional information or to schedule a hearing, depending on the nature of your petition and whether you requested a hearing.

What is the purpose of the Pennsylvania Form REV-65?

The Pennsylvania Form REV-65, also known as the Board of Appeals Petition Form, serves as a formal request for the review of a tax decision made by the Pennsylvania Department of Revenue. Taxpayers submit this form to appeal against tax assessments, request refunds, or ask for a reassessment/review of their tax obligations for various tax types, including personal income tax, corporation tax, sales/use tax, among others.

How can I submit my appeal using the REV-65 form?

Appeals can be submitted online or by mail. The preferred method is online through the Board of Appeals' website, as it provides immediate confirmation of submission. To submit by mail, complete the REV-65 form in blue or black ink, attach a copy of the notice being appealed, and send it to the mailing address provided for the Board of Appeals. Remember, the filing date is determined by the postmark date.

What details must I provide on the REV-65 form for my appeal to be processed?

When completing the form, you’ll need to specify the type of tax and the tax period you're appealing. Select the type of petition (refund, reassessment/review), and if applicable, provide details such as the tax assessment amount, penalties/fees, and whether these amounts have been paid. Personal identifying information, such as Social Security Number for individuals or Federal Employer Identification Number for businesses, is also required. For representation, include the representative's contact details, if applicable.

Is a hearing part of the appeal process, and can I request one?

Yes, a hearing can be part of the appeal process. On the form, you can indicate whether you're requesting a hearing or if you prefer the Board to decide based on the petition and record alone. While you can request a phone conference instead of a hearing, the decision to grant this request is at the Board of Appeals’ discretion. Hearings are typically held in Harrisburg.

Can I authorize someone else to represent me in this appeal?

Yes, representation by an attorney, CPA, or other authorized person is not required but allowed. If you choose representation, complete the representative information section with the representative’s contact details. Ensure that any representative acting on your behalf has appropriate written authorization, which must accompany the petition if the representative signs the petition.

What happens if I fail to include required information on the form?

Omitting required information on the REV-65 form can lead to the dismissal of your appeal. It’s crucial to provide all requested details, including personal information, tax type and period, petition type, and specific issues of the appeal. Additionally, substantiating your appeal with the necessary documents and ensuring your petition is signed are vital steps in the process.

How will I receive communications and decisions regarding my appeal?

You can choose to receive correspondence and the decision of your appeal via U.S. Mail or email. If you opt for email communication, you and your representative assume responsibility for the confidentiality of information shared through emails. The Commonwealth will not be liable for any disclosure of confidential information sent via email.

What should I do if I discover any current appeals or audits for the same taxpayer or tax period?

If there are any ongoing appeals or audits for the same taxpayer or tax period, you must provide the relevant docket number, assessment number, and/or audit assignment number in the specified section of the form. This information will allow the Board of Appeals to consider any related matters when reviewing your petition.

When filling out the Pennsylvania REV-65 form, there are several common mistakes to be careful to avoid. By paying attention to these details, individuals and businesses can ensure their appeals are processed smoothly and without unnecessary delays.

1. Not selecting the correct Tax Type being appealed. This mistake can cause confusion and delays in the processing of the petition.
2. Failing to accurately specify the Tax Period Begin and End Date. Accuracy here is critical for the Board of Appeals to understand the scope of the appeal.
3. Checking both options under Type of Petition instead of choosing one. This form requires the petitioner to select either Refund or Reassessment/Review, not both.
4. Omitting the Total Refund Requested amount or listing incorrect figures. This is especially crucial if the petition relates to a sales tax refund, where detailed amounts are necessary.
5. Neglecting to provide the Notice Number and Notice Mail Date for the tax assessment being appealed. These details are vital for the Board to locate and review the assessment in question.
6. Forgetting to indicate whether the tax assessment and penalties/fees have been paid or not. If paid, not providing the payment date can result in processing delays.
7. Incorrectly filling in or leaving blank the petitioner’s or business’s identifying information, such as the Social Security Number (SSN), Employer Identification Number (EIN), or Revenue ID. Accurate identification is necessary for appeal processing.
8. Failing to sign the petition or include proper authorization if signed by a representative. A signature is essential to validate the petition, and if a representative signs, a Power of Attorney must accompany the form.

It's also important to choose the correct method for receiving correspondence from the Board of Appeals, as wrongly selected options can lead to missed communications. Providing clear, detailed explanations of the issues involved and why relief should be granted, without exceeding the space provided or forgetting to attach additional sheets if necessary, is crucial.

By avoiding these common mistakes, individuals and businesses can help ensure that their appeal is considered fully and fairly by the Pennsylvania Board of Appeals.

The legal landscape surrounding the filing of a Board of Appeals Petition Form in Pennsylvania, specifically the REV-65 form, can seem complex at first glance. However, along with this primary form, there are several other documents and forms that are commonly used to support or accompany a petition, ensuring that the appeal process runs smoothly and effectively. Each of these documents serves a distinct purpose, from establishing the authority to act on behalf of the petitioner to detailing financial aspects relevant to the appeal.

• Power of Attorney (REV-677): This document is crucial when the petition is signed by an authorized representative rather than the petitioner themselves. It grants the representative the legal authority to act on behalf of the petitioner, allowing them to handle all matters related to the appeal. This includes making decisions, filing paperwork, and communicating with the Board of Appeals.
• Request for Compromise (DBA-10): Sometimes, a petitioner may wish to propose a compromise regarding the tax assessment or penalty. The Request for Compromise form is used to submit such a proposal to the Board of Appeals. This is particularly useful for those looking to settle their case by paying a lesser amount or under different terms than originally assessed.
• Proof of Payment Documentation: When an appeal involves an assertion that taxes, penalties, and fees have been paid, submitting proof of such payments is necessary. These documents can include bank statements, receipts, and canceled checks. They provide concrete evidence that the petitioner has fulfilled their financial obligations as claimed in the petition.
• Detailed Explanation and Additional Evidence: Although not a formal form, including a detailed written explanation and any additional evidence supporting the appeal can be critical. This might encompass financial documents, letters, or other materials that further explain the grounds for the appeal or demonstrate the petitioner's argument.
• Notice of Assessment or Decision Being Appealed: A copy of the original notice of assessment or decision that is being appealed is fundamental to the appeal process. It provides the Board of Appeals with the baseline information about what the appeal is contesting, including the tax period in question, the amount of tax assessed, and any penalties or fees applied.

Together with the REV-65 form, these documents ensure a comprehensive appeal submission, addressing all procedural and substantive aspects of the case. By meticulously preparing and organizing these documents, petitioners can equip themselves for a more effective and streamlined appeal process, ideally leading to a favorable resolution of their tax issues. Understanding the function and importance of each can dramatically influence the outcome, effectively navigating the complexities of the Pennsylvania Board of Appeals.

The Pennsylvania form, specifically the REV-65 form for Board of Appeals, shares similarities with a range of other legal documents in terms of its structure and the information it seeks. These resemblances highlight the standardized approach adopted for legal forms concerning tax appeals, refunds, and reassessments, ensuring clarity and efficiency in processing such requests.

IRS Form 843 (Claim for Refund and Request for Abatement): The REV-65 form is quite similar to IRS Form 843 in several ways. Both forms are used to request a tax refund or abatement, requiring the taxpayer to provide detailed information about the tax period, the type of tax, and the specific amount being contested. They also require the taxpayer's identification information, such as legal name, address, and Tax Identification Numbers (Social Security Number for individuals or Employer Identification Number for businesses). The primary difference lies in their jurisdiction, with Form 843 being used for federal tax issues and the REV-65 targeting state tax matters in Pennsylvania.

Form 12203 (Request for Appeals Review): Similarly, the REV-65 shares characteristics with Form 12203, used for appealing IRS determinations. Like the Pennsylvania form, Form 12203 requires taxpayers to specify the tax period in question, the nature of the tax, and details of the dispute. Both forms also offer a section for taxpayers to explain the basis of their appeal in detail, though the federal form is utilized within the IRS's administrative appeal process, while the REV-65 is directed towards the Pennsylvania Board of Appeals. Each document necessitates signature verification to ensure the authenticity of the appeal request.

State-Level Tax Appeal Forms of Other States: Most states have their own version of a tax appeal form, which resembles Pennsylvania’s REV-65. While the specific form numbers and details may vary, they generally replicate the structure of requiring information about the tax type being appealed, the relevant tax periods, taxpayer identification, and a detailed explanation of the appeal itself. For example, New York's Form IT-201-X (Amended Income Tax Return) and California's Form 290 (Request for Innocent Spouse Relief) each serve similar purposes in their respective states, facilitating the appeal of tax assessments, penalties, or requests for refund adjustments. The universal element across these forms, including Pennsylvania's, is the aim to streamline the appeal process by collecting comprehensive taxpayer information upfront.

When filling out the Pennsylvania form, understanding what actions to take and what mistakes to avoid can streamline the process and improve the chances of a successful appeal. Here are six dos and don'ts to consider:

Do:
• Ensure that all information provided is complete and accurate, especially your legal name, Social Security Number (SSN) for individuals, and Federal Employer Identification Number (FEIN) for businesses.
• Choose the correct tax type being appealed and clearly identify the tax period begin and end dates.
• Select the appropriate type of petition (Refund, Reassessment/Review) and ensure that only one option is marked.
• Include documentation, such as a copy of the notice being appealed, alongside the petition.
• Sign the petition. If the petition is being signed by an authorized representative, include written authorization or a Power of Attorney (REV-677).
• File the petition either online or by mail by the given deadline, ensuring a timely submission.

Don't:
• Leave any required fields blank or provide incomplete information, as this could result in the dismissal of your appeal.
• Mark both options for the type of petition; only one should be selected based on your specific case.
• Forget to attach a list of partners and addresses if the petitioner is a partnership.
• Miss the opportunity to propose a compromise by not completing and submitting a Request for Compromise (DBA-10) either with your petition or within 30 days from the date the petition is filed.
• Assume communications preferences. If you prefer to receive correspondence via email, specifically opt-in by marking the appropriate selection.
• Delay the signature or submission of the petition beyond the deadlines, as timeliness is critical for the consideration of your appeal.

Understanding the process and details of the Pennsylvania Board of Appeals petition form, officially known as REV-65, is crucial for taxpayers seeking to appeal a tax decision. However, several misconceptions frequently arise about this form and the appeal process it facilitates. Here are some of the most common misunderstandings, clarified for better comprehension.

• Misconception 1: The form can only be submitted via mail.
  In reality, while the form can indeed be mailed to the Board of Appeals, Pennsylvania encourages filing online through their official website, providing a faster and more efficient submission process with instant confirmation of receipt.

• Misconception 2: You need a lawyer to file an appeal.
  Filing an appeal does not require the assistance of an attorney. Petitioners can represent themselves or choose to have representation, which could be an attorney, CPA, or any other designated individual, but it's not mandatory.

• Misconception 3: Any type of tax can be appealed with this form.
  The REV-65 form is designated for specific tax types, such as Personal Income Tax, Corporation Tax, Employer Withholding, Sales/Use Tax, and others explicitly listed in Section I of the form. Not all tax issues may be appealed using this specific form.

• Misconception 4: Social Security Numbers (SSNs) are optional for individuals.
  For individual appeals, estates, and partnerships, providing a Social Security Number on the form is a requirement, not an option. It's utilized to verify identity and ensure the proper processing of the appeal.

• Misconception 5: Hearings are mandatory for appeals.
  Requesting a hearing is optional and at the discretion of the Board. Petitioners can opt for their case to be decided based on the petition and record without a hearing, or they can request a phone conference instead.

• Misconception 6: Decisions are only sent via mail.
  If the petitioner elects to receive communications via email, the Board of Appeals can send the final Decision & Order, among other correspondences, through email, offering a quicker and more accessible form of communication.

• Misconception 7: Appeals can be filed without any documentation.
  Failure to attach the required documents, such as the notice being appealed and any other supporting evidence, can lead to the dismissal of the appeal. It’s crucial to include all necessary documentation when filing.

• Misconception 8: A petition can be filed at any time after receiving a decision.
  Time limits apply to filing an appeal. It's important to act swiftly upon receiving a decision to ensure that the deadline for filing an appeal is met, as late submissions may result in the denial of the appeal.

• Misconception 9: All sections of the form must be completed by all petitioners.
  Some sections of the form apply only to certain types of appeals or petitioners. For example, the section detailing refund amounts specifically asks for information only relevant if the appeal concerns a refund request for sales tax, Philadelphia tax, or Allegheny County tax.

Correcting these misconceptions is essential for a transparent and effective appeal process. Taxpayers equipped with accurate information can better navigate their appeal, ensuring they meet all requirements and improve their chances of a favorable outcome.

Filling out and submitting the Pennsylvania Board of Appeals form, known officially as REV-65, is an essential process for taxpayers seeking to appeal against tax assessments, request refunds, or review other tax-related decisions made by the state. Understanding the key components and requirements can simplify the process and improve the likelihood of a favorable outcome. Here are five key takeaways:

• Identify the Type of Appeal: The form allows you to appeal different types of taxes, including Personal Income Tax, Corporation Tax, Employer Withholding, Sales/Use Tax, among others. It's crucial to clearly indicate the specific tax type and period you're appealing to ensure proper handling of your case.
• Fill Out Required Information Accurately: Providing accurate and complete information is critical. This includes your legal name, Social Security Number (SSN), or Federal Employer Identification Number (FEIN), and the account ID tied to the tax issue. Failing to include complete details may lead to dismissal of your appeal.
• Choose Your Correspondence Preference: The form offers options for receiving communication and decisions from the Board of Appeals — through U.S. Mail or email. Electing to receive information via email necessitates an understanding that it's up to you or your representative to maintain the confidentiality of the information shared.
• Requirement for Signature and Authorization: A petition must be signed by the petitioner or an authorized representative. If someone is signing on your behalf, a written authorization or a Power of Attorney form must accompany the petition to validate their authority.
• Understand the Importance of Deadlines: Submitting evidence or additional documentation in support of your petition is part of the process. Be mindful of the deadlines, such as the 60-day window from the date of filing the petition to submit any supporting evidence. Adhering to these time frames is crucial for the Board to consider your appeal or refund request fully.

Properly completing and submitting the REV-65 form sets the foundation for a structured appeal process. Taxpayers are encouraged to review their petitions carefully, ensure all necessary documentation is attached, and be aware of the implications of their chosen methods of communication. In doing so, individuals and businesses can more effectively navigate their interactions with the Pennsylvania Board of Appeals.