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Common mistakes
Filling out the Pennsylvania BFR 003 form can be a straightforward process, but many people make common mistakes that can delay their petitions. One frequent error is failing to include the Board of Appeals Docket Number and mailing date when petitioning for a review. This information is crucial, as it helps identify the specific case being addressed. Without it, the Board may struggle to process the petition efficiently, leading to unnecessary delays.
Another mistake is not providing complete contact information for both the petitioner and the representative, if applicable. It's essential to fill out all fields, including the telephone number and address. Incomplete information can hinder communication between the Board and the petitioner, potentially resulting in missed deadlines or important notifications.
People often overlook the importance of signing the petition. All petitions must be signed by the petitioner or an authorized representative. If someone other than the petitioner signs, they must include written authorization. Neglecting this step can lead to the petition being rejected, forcing the petitioner to start over.
Lastly, many individuals forget to attach supporting documents. When appealing a decision or requesting a refund, it’s vital to include any relevant evidence, such as proof of payment or copies of prior assessments. Without these documents, the Board may not have enough information to make a fair decision, which could jeopardize the outcome of the petition.
Dos and Don'ts
When filling out the Pennsylvania BFR 003 form, it's important to follow certain guidelines to ensure your petition is processed smoothly. Here are some do's and don'ts to keep in mind:
- Do read the general and specific instructions carefully before starting.
- Do fill in all applicable information completely and accurately.
- Do include any supporting documents that strengthen your case.
- Do sign the petition and ensure it is notarized if required.
- Don't leave any sections blank unless they are not applicable to your case.
- Don't submit your petition without verifying that all necessary documents are attached.
Following these guidelines will help you avoid delays and ensure your petition is considered properly. If you have any questions, it may be helpful to consult with a representative or legal advisor.
Fill out Common Documents
Pa Department of Revenue Forms - The PA W3R serves to summarize employment tax withholdings at the end of each quarter.
When engaging in a vehicle sale in Ohio, it's crucial to utilize the Ohio Motor Vehicle Bill of Sale, which serves as a vital written record, capturing essential details about the buyer, seller, and vehicle. Ensuring that this form is correctly filled out helps facilitate a seamless transfer of ownership while safeguarding the rights of both parties involved. For more information on this important document, visit https://topformsonline.com/ohio-motor-vehicle-bill-of-sale/.
What Is a Notice to Quit in Pa - Review all details before sending to ensure everything is correct.
Similar forms
The Pennsylvania BFR 003 form is similar to the IRS Form 843, which is used to claim a refund or request an abatement of certain taxes. Both forms require taxpayers to provide detailed information about their tax situation and the reasons for the refund request. Just like the BFR 003, the IRS Form 843 asks for supporting documentation to substantiate the claim. This ensures that the request is based on solid grounds, allowing the tax authorities to review the petition thoroughly before making a decision.
Another comparable document is the IRS Form 941-X, which is used to correct errors on previously filed employment tax returns. Both forms share the purpose of addressing discrepancies in tax filings. The BFR 003 and Form 941-X require taxpayers to provide specific details about the tax periods in question and the amounts involved. This helps tax authorities understand the nature of the corrections or requests being made, facilitating a smoother review process.
The Pennsylvania Appeal Form is another document that bears similarities to the BFR 003. Used to appeal decisions made by the Board of Appeals, it requires the appellant to present their case clearly and concisely. Like the BFR 003, this form requires the inclusion of relevant details such as the docket number and specific reasons for the appeal. Both documents emphasize the importance of providing supporting evidence to strengthen the case being presented.
In addition to these key forms, it's important to consider how similar documents facilitate the establishment and management of businesses across various states, including the need for clear operational guidelines. For instance, the PDF Document Service offers resources for creating a comprehensive New York Operating Agreement, which is essential for outlining management structures in limited liability companies and preventing future disputes.
Additionally, the IRS Form 1040X is relevant as it allows individuals to amend their personal income tax returns. Both forms serve the purpose of correcting or disputing tax-related issues. The BFR 003 and Form 1040X require taxpayers to outline the changes being made and provide justification for those changes. This shared structure helps ensure that tax authorities can efficiently evaluate the amendments and make informed decisions.
The Pennsylvania Taxpayer Relief Act Application is another similar document. This application allows taxpayers to seek relief from certain taxes based on specific criteria. Much like the BFR 003, it requires detailed information about the taxpayer's situation, including financial circumstances and the type of relief being requested. Both documents aim to provide a clear framework for taxpayers to present their cases for relief.
Lastly, the IRS Form 8862, which is used to claim the Earned Income Credit after it has been denied, also shares similarities with the BFR 003. Both forms require taxpayers to provide comprehensive information about their eligibility and the reasons for their claims. Just as the BFR 003 asks for supporting documentation to validate the petition, Form 8862 requires proof of eligibility to ensure that the claims are legitimate and comply with tax laws.
Guidelines on How to Fill Out Pennsylvania Bfr 003
Completing the Pennsylvania BFR 003 form is an essential step in petitioning the Board of Finance and Revenue. After filling out this form, it will need to be submitted to the appropriate office for processing. Make sure to gather any necessary supporting documents and adhere to submission guidelines to ensure your petition is considered.
- Obtain the form: Download or print the Pennsylvania BFR 003 form from the official website.
- Fill in the Board of Appeals Docket Number: If applicable, enter the docket number and mailing date in the designated area.
- Complete Petitioner Information: Provide your name, address, and contact details in Block 2. If you have a Petitioner Index Number, include it.
- Representative Information: If you are using a representative, fill out Block 3 with their details, including name and address.
- Specify the Type of Tax: In Block 4, indicate the type of tax involved, the tax period, and any relevant identification numbers.
- Indicate the Nature of the Petition: Check the appropriate box for the type of petition you are filing, such as a refund or review.
- Request a Hearing: In Block 5, specify if you would like a hearing or if you prefer the decision to be made based on the submitted petition.
- Sign and Notarize: Ensure that the petition is signed by you or your authorized representative. If signed by a representative, include written authorization. Notarization is also required.
- Provide Arguments: In Block 7, briefly outline the arguments supporting your petition. Attach any relevant documents that bolster your case.
- Mail the Completed Form: Send the completed form and any attachments to the Commonwealth of Pennsylvania Board of Finance and Revenue at the provided address.
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BFR Docket No.
For Internal use only.
BOARD OF FINANCE AND REVENUE
PETITION FORM
Before completing the following information, see the general and specific instructions on second sheet.
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BOARD OF APPEALS DOCKET NUMBER |
BOA/REVENUE MAILING DATE |
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TELEPHONE NUMBER |
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TAXPAYER IDENTIFICATION NUMBER |
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Review of Resettlement / Reassessment Petition
Review of Refund Petition |
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Refund Petition If refund, please indicate: |
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AMOUNT: $ |
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5SCHEDULING
HEARING REQUESTED.
NO HEARING DESIRED. PLEASE DECIDE ON BASIS OF PETITION AND RECORD.
If it is determined that the decision of the issue(s) involved in this case would be governed by a case presently pending before the courts, the taxpayer requests:
THIS CASE TO BE HELD PENDING ACTION OF COURT ON THE SAME ISSUE(S).
CASE NAME
COURT CITATION
6SIGNATURES
All Petitions must be signed by Petitioner or authorized representative. If signed by an authorized representative, written authorization must accompany the Petition. If Petitioner is a corporation, a corporate officer must sign.
AFFIDAVIT
Under penalties prescribed by law, I hereby affirm that this Petition has been examined by me and to the best of my knowledge, information and belief, is true and correct and is not made for the purpose of delay. Also, if this is a Petition for a cash refund, I further affirm that all taxes have been paid to the Commonwealth and there are no outstanding tax liabilities.
SWORN to and subscribed before me
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Signature of taxpayer (if corporation, joint stock association or limited partnership, |
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this must be signed by a principal officer or duly authorized employee or member.) |
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(Notary Signature) |
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(Title) |
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(See Reverse Side) |
7
A. RELIEF REQUESTED:
B.ARGUMENT(S):
Explain in detail why the relief requested above should be granted. Attach copy of notice being appealed (BOA Decision or Revenue Resettlement). Enclose copies of any documents you believe supports your arguments. Petitions for Refund must be accompanied by proof of payment of the tax to the Commonwealth and any copies of invoices, credit memoranda, exemption certificates, etc. where relevant. When appealing a Sales and Use Tax, if possible include a copy of the audit assessment, and
MAIL COMPLETED FORM TO:
COMMONWEALTH OF PENNSYLVANIA BOARD OF FINANCE AND REVENUE 1101 South Front Street, Suite 400 HARRISBURG, PA
(IF ADDITIONAL SPACE IS REQUIRED, ATTACH ADDITIONAL SHEETS.)
INSTRUCTIONS FOR THE PREPARATION AND FILING OF PETITIONS
GENERAL INSTRUCTIONS
Please type or print in ink. Petitions filed via U.S. Postal service are considered filed as of the postmark date. Petitions filed via any other method are considered filed on the date received.
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This Petition Form should be used to petition to the Board of Finance and Revenue for:
1.Review of a decision of the Board of Appeals or of an assessment, redetermination, or resettlement made by the Department of Revenue.
2.Refund of monies paid to an agency of the Commonwealth, other than the Department of Revenue, to which the Commonwealth is neither rightfully nor equitably entitled.*
*NOTE: As of January 1, 1995, all petitions for the refund of monies paid to the Department of Revenue, except for refunds of Liquid Fuels Taxes paid by political sudivisions; nonpublic schools not operated for profit; farmers; volunteer rescue squads, ambulance services, and fire companies; users of liquid fuel in propeller driven aircraft or engines; and agencies of the federal government and of the Commonwealth, must be filed with the Department of Revenue's Board of Appeals.
All petitions must be filed within the time limits and in accordance with the applicable statutory
law for the type of tax involved. Petitions filed via the U.S. Postal Service are considered filed as of the postmark date. Petitions hand delivered or filed via any other method are considered filed on the date received.
Any evidence in support of the petition should be submitted along with the petition or as promptly as possible thereafter. All evidential material must be submitted prior to five working days of the hearing date.
Hearings before the Board of Finance and Revenue consist of an oral presentation before the six member Board. No physical evidence or testimony is received during the hearing. Oral presenta- tions are restricted to five (5) minutes unless prior thereto additional time is requested and it is clear that more time may be required.
The Board may require, in any case, that a Power of Attorney, signed and executed by the petitioner or claimant, be filed with the Board before recognizing any person as representing the petitioner or claimant.
Only an attorney at law representing any petitioner or other applicant or an applicant acting in his or her own behalf, shall be permitted to argue or discuss any legal questions at a hearing before the Board.
Granting of continuances, for cause shown, shall be discretionary with the Board.
SPECIFIC INSTRUCTIONS ON OTHER SIDE
SPECIFIC INSTRUCTIONS
Each number of the following instructions corresponds to the number of the appropriate block on the face of the petition form. Complete all information applicable to your case.
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If petitioning for review, always include the Board of Appeals Docket Number, and the mailing date.
Complete all information in Block 2.
To be completed only if petitioner intends to be represented by another. If so, notice of the hearing will be sent to the representative's address.
Indicate the type of tax; e.g., personal income, sales, corporate net income, etc., and the tax year or period. Check one of the three blocks indicating type of petition. If petitioning for a refund, indicate nature of the refund. A separate petition must be filed for each type of tax and for each tax year or tax period. Fill in the taxpayer I.D. number and any assessment or redetermination number assigned by the appropriate Bureau of the Department of Revenue administering the petitioned tax.
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Hearings are held in Harrisburg only. A taxpayer or taxpayer's representative need not attend a hearing. The Board can decide the case based on the Petition and the record. If a hearing is requested, notice of the hearing date will be sent to the taxpayer's representative or if none, to the taxpayer. Where the determination of the issue or a taxpayer's case would be governed by the decision of a case pending before the courts, the taxpayer has the option to:
A.Request that his or her case be continued until the courts render a decision in the appealed case. After the courts have rendered a decision, the taxpayer's case can then be listed for hearing or decided on the record.
B.Request that the Board hear the taxpayer's case and render a decision. Should the Board render a decision adverse to the taxpayer, the taxpayer can then appeal his own case to the Commonwealth Court.
While the Board does not advocate which of the two options taxpayers should choose, taxpayers are advised that the Board will usually deny the taxpayer relief while the issue involved is pending in the courts. This is because the case before the court is generally challenging a Board decision and thus the Board, until advised to the contrary by the courts, believes its position to be correct.
All petitions must be signed and notarized.
A.Briefly list all arguments or points of contention.
B.Every petition before the Board must contain a statement of all pertinent facts and/or points of law upon which the petitioner relies. Any calculations showing how the claimed proper amount of tax or refund is achieved should be shown. All evidence in support of the arguments set forth should be submitted with the petition or as soon as possible. Evidential material received later than five (5) working days prior to the hearing date may not be considered by the Board in arriving at its decision.
GENERAL INSTRUCTIONS ON OTHER SIDE
Form Information
| Fact Name | Details |
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| Form Purpose | The BFR 003 form is used to petition the Pennsylvania Board of Finance and Revenue for tax relief, including appeals and refunds. |
| Governing Law | This form is governed by Pennsylvania tax law, specifically the Tax Reform Code of 1971. |
| Filing Deadline | Petitions must be filed within specific time limits set by law, depending on the type of tax involved. |
| Submission Methods | Petitions can be submitted via U.S. Postal Service or delivered in person, with different filing dates based on the method used. |
| Hearing Requests | Taxpayers can request a hearing, but may also choose for the Board to decide based solely on the submitted petition and records. |
| Signature Requirement | All petitions must be signed by the petitioner or an authorized representative. A notarized signature is also required. |
| Refund Types | Petitioners can request cash or credit refunds, depending on the nature of their claim. |
| Supporting Documents | Petitions should include supporting documents, such as proof of payment and relevant correspondence. |
| Hearing Location | All hearings are conducted in Harrisburg, Pennsylvania, before a six-member Board. |
| Legal Representation | While taxpayers may represent themselves, only licensed attorneys may argue legal questions during hearings. |