61 Pa. Code § 703.11 - Compromise generally
(a) A
compromise settlement will be ordered by the Board only with the agreement of
the parties.
(b) A party offering a
compromise shall submit to the Board and to the other party a completed Board
of Finance and Revenue Request for Compromise Form within 30 days from the
petition filing date. The submission of a request for compromise will extend
the time under section 2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. §
9704(f)(1)). A blank
compromise form may be obtained from the Board and will be posted on the
Board's web site.
(c) The
submission of a completed Board of Finance and Revenue Request for Compromise
Form is required for the Board to grant a continuance for the purpose of
pursuing a potential compromise.
(d) Negotiations of a compromise are
voluntary and will take place between the petitioner and the
Department.
(e) If the parties fail
to agree to a compromise within 90 days from the petition filing date, the
Board will schedule the petition for a hearing, if requested, and for a
decision on the merits.
(f) If the
Board issues a compromise order, the parties agree, as a condition of the
compromise, to waive any right to:
(1) Appeal
the compromise order.
(2) Claim a
refund of money paid pursuant to the compromise order.
(3) File a petition or appeal that raises the
same issues of the tax period and liability addressed in the compromise
order.
(g) Subsections
(a)-(f) supersede 1 Pa. Code §35.115 (relating to offers of
settlement).
Notes
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