REGULATIONS GOVERNING FORM & CONTENT OF PETITIONS TO BE FILED WITH THE HEARING OFFICER FOR REVIEW OF ADVERSE EARNED INCOME TAX OR OCCUPATIONAL PRIVILEGE TAX ASSESSMENTS BY CAPITAL TAX COLLECTION BUREAU AND PRACTICE AND PROCEDURE WITH REGARD TO THOSE PETITIONS

  1. Subject Matter of Petitions. A Petition shall be used when a Taxpayer wants to appeal an assessment or a denied refund request. He can either appeal the determination of underpayment, or pay the tax and petition for a refund.

  2. Time for Filing of a Petition. Petitions are timely filed if it is postmarked by the USPS on or before the final day on which the Petition is required to be filed. Petitions shall be filed.

  1. If a Petition for Refund, within 3 years after the due date for filing the report as extended or 1 year after actual payment of an eligible tax, whichever is later. If no report is required, the Petition shall be filed within 3 years after the due date for payment of an eligible tax or within 1 year after actual payment, whichever is later.

  2. If a Petition for Reassessment within 90 days of the date of the Assessment Notice.
  1. Form of Petition. The Petition may take the form of either a formal petition or a letter. It must be addressed to:

HEARING OFFICER

CAPITAL TAX COLLECTION BUREAU
2301 N 3RD ST

HARRISBURG PA 17110-1893

  1. Contents of Petition. The Taxpayer shall place in the Petition such facts and circumstances as he deems necessary for the Hearing Officer in making his decision. The Petition may also contain or be supplemented by exhibits and legal memorandum, as the taxpayer deems necessary.
  1. Tax Bureau Answer. The Bureau may file an Answer to the Petition with the Hearing Officer within thirty (30) days of the filing of the Petition or stand on its Assessment. The Bureau shall send a copy of its answer to the Taxpayer.
  1. Reply. If the Bureau files an Answer, the Taxpayer may file a Reply within thirty (30) days of the filing of the Answer or stand on its Petition.
  1. Discovery. The Hearing Officer shall make his decision on the material that the Taxpayer and the Bureau supply to him. There shall be no discovery unless the Hearing Officer deems it necessary to have more information in order for the Petition to be considered complete and accurate. In such a situation, the Hearing Officer shall request such information either from the Bureau or from the Taxpayer.
  1. Hearing. A Taxpayer may request a formal hearing at which legal counsel may be present. However, in the absence of a request, the Hearing Officer will dispose of the appeal on Petition and Assessment, Petition and Answer, or Petition, Answer and Reply.
  1. Time for Hearing Officer Decision. A decision shall be rendered within sixty (60) days of receipt by the Hearing Officer of what he deems a complete and accurate Petition. The Hearing Officer shall acknowledge to Taxpayer and Bureau receipt of a complete and accurate Petition and the date of such receipt. Failure by the Hearing Officer to act within that time shall result in the petition being deemed approved.
  1. Extension of Time for Making a Decision. On the written request of either the Taxpayer or the Hearing Officer and the written agreement of both, the time for decision can be postponed. If an answer is filed by the Bureau and/or the taxpayer files a Reply, the time for a decision shall automatically be postponed until sixty (60) days following the filing of the Answer or Reply, whichever is later. If a hearing is requested by the Taxpayer or required by the Hearing Officer, the time for a decision shall automatically be postponed until sixty (60) days following the hearing.
  1. Equitable and Legal Principles to Apply. Decisions made by the Hearing Officer may be made on legal or equitable principles.
  1. Judicial Appeal. Any person who has a direct interest in the decision of the Hearing Officer may appeal the decision to the Court of Common Pleas of the County in which the Taxpayer resides when the decision involves the earned income tax and, if the decision involves the occupational privilege tax, to the Court of Common Pleas of the County in which the political subdivision imposing the tax is located.