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            IMPORTANT: FILL IN FORM MUST BE DOWNLOADED ONTO YOUR COMPUTER PRIOR TO COMPLETING

                                                                       6500022105
                                           (BA+) 10-22
                                                                                                           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

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                                                          6500022205

                      REV-65 (BA+) 10-22

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

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                                                                Instructions for REV-65 
REV-65 IN (BA+) 10-22                                                            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 at  www.boardofappeals.state.pa.us. The mailing         assessment amount. If the tax assessment amount and 
address 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. 

www.revenue.pa.gov                                                                                REV-65 1

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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.                                              (www.boardofappeals.state.pa.us)  
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 
https://www.irs.gov/e-file-providers/foreign-country-
                                                              be held liable for the disclosure of any confidential 
code-listing-for-modernized-e-file under the country 
                                                              information sent via email. 
codes menu 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 
https://www.irs.gov/e-file-providers/foreign-country-         the petition is filed. 
code-listing-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                                                                                         www.revenue.pa.gov

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