Pennsylvania - Review of revised organization, procedures of tax appellate Board 

May 9: Legislation enacted in 2013 made changes to the structure, organization, and tax appeal procedures of the Pennsylvania Board of Finance and Revenue. Recent nominees to the Board have been confirmed by the state Senate.

Pennsylvania taxpayers need to be aware of the change in the Board regime.

  • The previous Board was neither adversarial in nature nor truly independent as a member of the Department of Revenue and Attorney General’s Office sat on that Board. The new Board is represented by independent appointees.
  • The Department may now argue and be represented at Board proceedings.
  • Unlike the prior Board procedures which consisted of informal hearings, the revised Board procedure is more akin to a hearing or court case, as taxpayers will not have carte blanche access to Board members or staff to discuss their respective arguments.

Yet, the new process offers an opportunity to settle matters at the Board level, an option not available under the prior arrangement.

Read a May 2014 report [PDF 209 KB] prepared by KPMG LLP.

For more information, contact a tax professional with KPMG’s State and Local Tax practice:

Harley Duncan


Kimberley Wick


Joe Duch


Howard Sklaroff


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