Section 119.7. Review by Board of Finance and Revenue

(a) Petition for review of reassessment. The taxpayer has the right to file with the Board of Finance and Revenue a petition for review of a reassessment made by the Department within 90 days after the date of mailing the notice of the action taken upon a petition for reassessment. Failure of the Department to notify the petitioner of a decision within the 6-month period as provided for under § 119.6 (Reserved) shall act as a denial of the petition, and a petition for review may be filed with the Board of Finance and Revenue within 120 days after written notice is mailed to the petitioner that the Department has failed to dispose of his petition within the six-month period.

(b) Information from the Department. The Department may, if requested by the Board, furnish the Board with such information as it may have which may assist the Board in making a determination on the petition.

(c) Action by the Board. The Board of Finance and Revenue shall dispose of any petition within six months of its receipt thereof. Failure of the Board to dispose of any such petition within the 6-month period shall be deemed an affirmance of the action of the Department. The Board may sustain the action taken by the Department with respect to the petition for reassessment, or it may reassess the tax due upon such basis, as it shall deem, according to law.

(d) Notice of action by Board. The Board of Finance and Revenue shall give written notice by mail of any action taken by it to the Department and to the petitioner, his attorney, authorized agent or representative.

Notation

Cross References

This section cited in 61 Pa. Code § 119.5 (relating to jeopardy assessments).