§ 7.16. Security upon petition for review.
(a) General rule. The Pennsylvania Rules of Appellate Procedure provide that a petition for review of an order of the Board of Finance and Revenue in a tax matter filed with the Commonwealth Court operates as a supersedeas upon the filing of appropriate security.
(b) Alternate procedure. If appropriate security is not filed as described in subsection (a), the Department will pursue collection activity, including the filing of a lien, to collect unpaid tax, interest, additions or penalties subject to the Commonwealth Court’s review except as provided subsection (c).
(c) Rules and procedures.
(1) Request for Department review. A person may submit a request to the Department to determine whether the amount of unpaid tax, interest, additions or penalties is in jeopardy of collection if appropriate security is not provided.
(2) Determination. If the Department determines that the amount of unpaid tax, interest, additions or penalties is not in jeopardy, then the Department will not pursue collection activities during the Commonwealth Court’s review. The Department’s determination will be based upon the documentation required to be submitted in paragraph (3). The Department’s determination under this paragraph is made solely at the Department’s discretion.
(3) Procedure. The request under paragraph (1) shall be made in writing on a form prepared by the Department. The written request shall include the person’s most recent financial statements, including a balance sheet, income statement and all notes pertaining to the statements. The Department may request other financial documentation. An individual may be required to submit a personal balance sheet.
(4) Appeal rights. There is not a right to appeal the Department’s determination under paragraph (2).
Authority The provisions of this § 7.16 issued under section 6 of The Fiscal Code (72 P. S. § 6) and section 306 of the Local Option Small Games of Chance Act (10 P. S. § 328.306).
Source The provisions of this § 7.16 adopted January 25, 2013, effective January 26, 2013, 43 Pa.B. 532.
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