Pennsylvania Your Rights as a PA Taxpayer

Your Rights as a PA Taxpayer
Your Rights as a Taxpayer (REV-554)
YOUR RIGHTS AS A

TAXPAYER
Pennsylvania has a Taxpayers’ Bill of Rights that ensures equity and fairness in tax administration and
enforcement. The Taxpayers’ Bill of Rights sets forth uniform procedures so that the Pennsylvania
Department of Revenue treats all taxpayers equally and fairly. This publication outlines the department’s
responsibilities and provides an overview of the rights of taxpayers.

1

The Right to Quality Service

2

The Right to Be Informed

3

The Right to Confidentiality

4

The Right to Retain Representation

5

The Right to Challenge the Department’s Position and Be Heard

Taxpayers have the right to receive prompt, courteous and professional assistance.
If you ever feel that you do not receive this type of assistance, please share your
experience using our customer service feedback survey on our website,
www.revenue.pa.gov.

Taxpayers have the right to be informed and receive clear and easily understandable
communication from the department.

Taxpayers have the right to have their tax returns and other information kept secure
and confidential. The department will not disclose taxpayer information unless
authorized by the taxpayer or by law.

Taxpayers have the right to retain an authorized representative, such as a CPA or an
attorney, to represent them.
(REV-677 -- Power of Attorney and Declaration of Representative).

Taxpayers have the right to challenge any of the department’s assessments.
To appeal an assessment or certain decisions of the department, a taxpayer must file
a petition with the Board of Appeals. For your specific appeal timeframe, please
reference your notice. Taxpayers may also request a refund if the request is made
within the time limits provided by law. To request a refund, a taxpayer must also file
a petition with the Board of Appeals.

Department of Revenue Mission:
To fairly, efficiently, and accurately administer the tax laws and other revenue programs of the Commonwealth of Pennsylvania.
REV-554 (PO) 06-19

ADVOCATE, AUDIT,
APPEAL AND ENFORCEMENT
TAXPAYER ADVOCATE
The Office of Taxpayers’ Rights Advocate, or OTRA, is an
office within the Department of Revenue that provides free
and confidential assistance to taxpayers with Pennsylvania
personal income tax and inheritance tax concerns that
have not been resolved through normal, established
procedures. The office’s mission is to ensure that the
department applies Pennsylvania laws fairly and equitably,
and that the department does not hurt individual taxpayer
rights. If you have been unsuccessful resolving your
concerns, OTRA will provide assistance for taxpayers with
concerns about the following:
• An issue with, or action by, the Department of Revenue
that has not been resolved by normal, established
procedures.
• A delay of more than 180 days.
• A response or resolution not received by the date
promised.
• An action by the Department of Revenue that will cause
a substantial hardship.
AUDITS
The department will provide the taxpayer with a complete
explanation of the audit findings for that individual
taxpayer and their rights during the process. The
department will:
• Prepare a written basis of the assessment of any
additional tax determined from the audit.
• Act upon requests to resolve concerns that come up
during the course of an audit.
• Allow taxpayers to make requests by going through the
proper chain of command. This process starts by
contacting the auditor’s supervisor. The initial
engagement letter will have the regional office contact
information.
• Explain the taxpayer’s right to appeal the assessment
of any additional tax from the audit.
APPEAL PROCEDURES
To appeal any assessment or certain decisions of the
department or request a refund, a taxpayer must file an
appeal with the Board of Appeals. The general timeframe
to file an appeal with the Board of Appeals is 60 days from
the mailing date of the notice. If a taxpayer is not satisfied
with the decision of the Board of Appeals, they may file an
appeal with the Board of Finance and Revenue. The general
timeframe to file an appeal with the Board of Finance and
Revenue is 60 days from the mailing date of the decision
of the Board of Appeals. To appeal that decision a taxpayer
may file with the Commonwealth Court of Pennsylvania
within 30 days of the mailing date of the decision of the
Board of Finance and Revenue. If the Board of Appeals or
the Board of Finance and Revenue issue an order reflecting
a compromise with the taxpayer, the compromise order

does not have any further appeal rights. For specific appeal
timeframes, see REV-460 Time Limitations on the Filing of
Petitions for Refund and REV-1799A Time Limitations on
Filing Petitions for Appeal.
ENFORCEMENT REMEDIES
If a taxpayer does not file a return, pay a tax amount due,
or file a timely appeal of a tax balance, the department
may take the following actions:
• Issue an assessment for a tax period if no return has
been filed or if tax due was underreported.
• Contact a delinquent taxpayer in an attempt to resolve
the amount due.
• Disclose, by publication or otherwise, the taxpayer's
name or business name and tax balances as a result of
a lien recorded in a county prothonotary's office.
• File a lien against the taxpayer and, in some cases,
against the person(s) responsible for payment of the
outstanding tax.
• Offset a federal personal income tax refund to satisfy
outstanding Pennsylvania personal income tax
balances.
• Garnish an individual's wages for taxes owed to the
Commonwealth.
• Administratively freeze a taxpayer’s bank account and
take the funds for liened tax balances.
• Refer outstanding tax amounts to a collection agency
or outside counsel. This process adds collection costs
of up to 39 percent in addition to the amount due on
the original tax balance.
• Deny a tax clearance certificate to a taxpayer applying
for or requesting renewal of certain licenses, contracts,
grants or corporate or bulk sale clearances.
• Deny or revoke a license issued by the department.
• Issue citations to taxpayers who sell, lease or provide
services subject to Pennsylvania sales tax without a
valid department license or taxpayers who underreport,
fail to remit, or fail to file Pennsylvania employer
withholding taxes.
• Seek to take property used in committing crimes
related to cigarette taxes.
• Petition for citation personal representatives of, or
recipients of property from, a decedent’s estate who
failed to file or remit inheritance tax or appear before
the Orphans’ Court.
• Refer a case to the Office of Attorney General for an
action to take liened real and personal property of a
taxpayer.
• Investigate and take action against, through the Courts
of Common Pleas, delinquent taxpayers who break
criminal laws.