Enlarge image | IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING 6500022105 (BA+) 01-24 OFFICIAL USE ONLY REV-65 BOARD OF APPEALS BOARD OF APPEALS PO BOX 281021 HARRISBURG PA 17128-1021 PETITION FORM START SECTION I TAX INFORMATION MM/DD/YYYY Ü Tax Type Appealed (select one): Tax Period Begin Date Personal Income Tax Corporation Tax Sales/Use Tax Employer Withholding Inheritance Tax PTRR Other Tax Period End Date Type of Petition: Refund Reassessment/Review FOR REFUND PETITION ONLY: If petition is in regard to sales tax, please list amount(s) below: Cash Total Refund Requested PA Tax Refund Philadelphia Tax Refund Allegheny County Tax Refund Credit FOR REASSESSMENT/REVIEW PETITION ONLY: MM/DD/YYYY Assessment Letter ID Assessment Letter Mail Date Tax Assessment Amount Penalty/Fees Assessment Amount MM/DD/YYYY Paid: Yes No If paid, date paid Are there any current Yes Audit Number Are there any current Yes Docket Number audits for this taxpayer appeals for this taxpayer or tax period? No or tax period? No SECTION II PETITIONER INFORMATION Individual Corporation Partnership (attach list of partners & addresses) Other MM/DD/YYYY Estate Date of Death (required for estates & personal income tax fiduciary appeals) Legal Name (for individual applicants give your full legal name) SSN/FEIN Account ID Trade Name or DBA (if different from Legal Name) Secondary ID (see instructions) Telephone Number Contact Last Name Contact First Name Email Address Address City State ZIP Code Country Code SECTION III REPRESENTATIVE INFORMATION Company Name Telephone Number Contact Last Name Contact First Name Email Address Address City State ZIP Code Country Code 6500022105 6500022105 PAGE 1 RESET FORM TOP OF PAGE NEXT PAGE PRINT |
Enlarge image | 6500022205 REV-65 (BA+) 01-24 SECTION IV SCHEDULING REQUEST Hearing Requested No Hearing Requested. Please decide on basis of the petition and record. Case Court Citation This case to be held pending action on the same issue(s). Number Number SECTION V CORRESPONDENCE WITH THE BOARD OF APPEALS If you elect to receive communications via email, you are authorizing the Board of Appeals to send correspondence, including the final Decision & Order, via email. Send Correspondence to (select one): Petitioner Representative Send Correspondence via (select one): U.S. Mail Email Send Decision and Order via (select one): U.S. Mail Email SECTION VI ISSUES & ARGUMENTS Itemize the issue(s) involved. What is the subject of appeal? Attach a separate sheet if more space is required. SECTION VII CERTIFICATION ALL APPLICANTS MUST COMPLETE THIS SECTION All petitions must be signed by the petitioner or authorized representative. If signed only by an authorized representative, written authorization must accompany the petition. If the petitioner is a corporation, a corporate officer must sign. Under penalties prescribed by law, I hereby certify this petition has been examined by me, and to the best of my knowledge, information and belief, the facts contained in the petition are true, correct and complete and the petition is not made for the purpose of delay. Also, if this is a petition for refund, I certify that the refund requested has not been granted in an audit report, nor has it been included in any other petition for refund. MM/DD/YYYY Petitioner’s Name Petitioner’s Signature Petitioner’s Title Date PLEASE SIGN AFTER PRINTING Representative’s Name Representative’s Signature Representative’s Title Date PLEASE SIGN AFTER PRINTING 6500022205 6500022205 PAGE 2 RESET FORM PREVIOUS PAGE NEXT PAGE PRINT |
Enlarge image | Instructions for REV-65 REV-65 IN (BA+) 01-24 Board of Appeals Petition Form For video information on the Board of Administrative Appeals of Record such as revocation of a Appeals procedures and for additional lottery license. details on the Board of Appeals Petition TAX PERIOD BEGIN AND END DATES Form (REV-65), please follow this QR Code to informational videos on these topics. Please clearly identify the tax period being appealed. Please use a MM/DD/YYYY format. GENERAL INFORMATION TYPE OF PETITION Please type or print neatly in blue or black ink. Attach a copy Fill in only one oval for the type of petition. Do not mark both. of the notice being appealed. PETITION FOR REFUND The fill-in form must be downloaded to your computer prior Provide refund form (cash or credit) and the specific refund to completing. amount requested. If the refund requested is for sales tax, Petitions should be sent directly to the Board of Appeals provide requested amounts for PA tax refund. If applicable, online or by mail. Please be aware that the Board of Appeals provide amounts for Philadelphia tax refund or Allegheny does not accept petitions by email or fax. The preferred County tax refund. method of filing is online because this method is the only PETITION FOR REASSESSMENT/REVIEW method that provides an immediate confirmation number. Provide the Assessment Letter ID, the Assessment Letter Online petitions are filed through the Board of Appeals Mail Date, tax assessment amount, and penalty/fees website: revenue.pa.gov/taxappeals. The mailing address assessment amount. If the tax assessment amount and for the Board of Appeals is: penalty/fees assessment amount have been paid in full, provide date paid. BOARD OF APPEALS PO BOX 281021 CURRENT APPEALS AND AUDITS HARRISBURG PA 17128-1021 If there are any current audits for this taxpayer or tax period, Petition is considered filed as of the USPS postmark date. provide the Audit assessment number and/or audit Meter dates (ex: Pitney Bowes) or any other non-USPS assignment number. If there are any current tax appeals for mark (ex: FedEx, UPS) are not recognized. this taxpayer or tax period, provide the docket number(s). This section is applicable to petitions for refund and petitions Failure to include any required information may result in a for reassessment/review. dismissal of your appeal. COMPROMISE SECTION II The Board of Appeals will consider compromises of PETITIONER INFORMATION assessment and refund appeals. If you wish to propose a compromise, please complete and submit a Request for Fill in the oval to identify whether you are an individual, Compromise (DBA-10) with your petition or within 30 days corporation, partnership, estate, or other. If the appeal is on from the date the petition is filed. Further instructions behalf of an Estate, please proved the date of death for the regarding Compromises may be found in the instructions for decedent. the DBA-10 Form. SSN/FEIN Social Security number is required for Individual, Estate and LINE INSTRUCTIONS Partnership appeals. Include Social Security number for each partner when providing list of partner names and SECTION I addresses. TAX INFORMATION NOTE: The department is authorized under federal TAX TYPE APPEALED law, 42 U.S.C. § 405 (c), to use your Social Security Fill in the oval for the Pennsylvania tax type being appealed. number in administering state tax law. The department uses The Other category includes many tax types including your Social Security number to establish your identity and Realty Transfer Tax, Fuels Taxes, Gaming Taxes, and to process your appeal. revenue.pa.gov REV-65 1 PREVIOUS PAGE NEXT PAGE PRINT |
Enlarge image | Federal employer identification number is issued by the IRS Any changes to Board of Appeals hearing procedures will to business entities. Complete this number if one has been be posted to the Board of Appeals website: assigned to you. revenue.pa.gov/taxappeals ACCOUNT ID SECTION V Account ID Number is the number used to identify the tax account being appealed. This number may be available on CORRESPONDENCE WITH BOARD OF APPEALS the Assessment Notice. Please select desired method of correspondence. You may SECONDARY ID only select one option from each column (for example you Additional Departmental issued number assigned to each may only select US Mail or Email, but not both). taxpayer or business entity with a filing requirement in NOTE: Communication, including the board’s final Pennsylvania. Examples include the Sales Tax License decision and order, may be transmitted to you or your Number, Estate File Number or Control Number. representative via email, should you elect the email option. COUNTRY CODE If you elect to receive communications via email, you and your representatives assume the responsibility for the The Country Code is a two-character alphabetic confidentiality of the information contained in emails sent to abbreviation for the country. Codes can be found at and from the Board of Appeals. The commonwealth will not irs.gov/e-file-providers/foreign-country-code-listing- be held liable for the disclosure of any confidential for-modernized-e-file under the country codes menu information sent via email. selection. SECTION VI SECTION III ISSUES AND ARGUMENTS REPRESENTATIVE INFORMATION Briefly state the issue(s) involved and explain in detail why Representation by an attorney, CPA or other person is not relief should be granted. Additional pages may be attached, required. Complete representative information only if if necessary. Petitioner is represented by another person. Any required appeal schedule should be submitted with the COUNTRY CODE petition or within 30 days of the date that the petition is filed. The Country Code is a two-character alphabetic Any evidence in support of the petition may be submitted abbreviation for the country. Codes can be found at with the petition but no later than 60 days from the date that irs.gov/e-file-providers/foreign-country-code-listing- the petition is filed. for-modernized-e-file under the country codes menu selection. SECTION VII SECTION IV CERTIFICATION All petitions must be signed by the Petitioner and/or SCHEDULING REQUEST Authorized Representative. A Power of Attorney (REV-677) Hearings are not required. However, if you wish to request must be submitted if the petition is only signed by the a hearing, you must fill in the Hearing Requested oval. All authorized representative. hearings are currently held virtually using Microsoft Teams. If you do not have access to Microsoft Teams a dial-in conference call number will be provided. Petitioners may request a phone conference in lieu of a hearing. It is at the Board’s discretion whether to grant this request. 2 REV-65 revenue.pa.gov PREVIOUS PAGE TOP OF FORM PRINT |