Transcription
PennsylvaniaTax UpdateNUMBER 129 AUG/SEPT 2007IN THIS ISSUE:REVENUE PERSONNEL BULLETIN page 1TAXPAYER RIGHTS REGARDINGTAX DISPUTESpage 2ELECTRONIC FILING OFCORPORATE TAXESpage 3TAX PROFESSIONALE-SERVICES CENTERpage 32007 FALL TAXSEMINARS SCHEDULEpage 42007 FALL TAXSEMINARS AGENDApage 5THE TAX UPDATE IS ABI-MONTHLY E-NEWSLETTERPUBLISHED BY THEPENNSYLVANIADEPARTMENTOF REVENUETHOMAS W. WOLFSECRETARY OF REVENUEEDWARD G. RENDELLGOVERNORThe Board of Appeals is the first level of appeals for taxpayers. All of its hearings are handled in aninformal, non-adversarial manner at no cost to the taxpayer.VISIT OUR WEB SITE AT:www.revenue.state.pa.us
PennsylvaniaTax Updatepage 1NUMBER 129 AUG/SEPT 2007REVENUE PERSONNEL BULLETINThe Pennsylvania Department of Revenue is pleased to announce the following senior level personnel appointments:Raymond H. Cook was appointed to the position of Chief InformationOfficer.As Chief Information Officer, Ray will be responsible for the IT consolidation efforts of the commonwealth and strategic IT planning, resourcealignment, project and technology delivery responsibilities, combinedwith responsibility for participation, awareness and support of ourEnterprise Technology vision.Most recently, Ray was Director, Gartner Consulting (META Group/CAI)in Stamford, Connecticut. He has also been the Director of InformationTechnology for Keystone Industries in Camp Hill, and has held executive level positions with DoD Logistics Organization. Ray is a member of the Council of Supply ChainManagement Professionals and the Project Management Institute.Ray has a Master of Business Administration from the Pennsylvania State University and a Bachelor of Sciencefrom the United States Naval Academy.Lauren A. Zaccarelli was appointed to the position of Chair, Board ofAppeals.As Tax Appeals Board Chair, Lauren will be responsible for overseeingthe review of appeals filed by taxpayers contesting tax assessments,rebates, or settlements issued by the Department of Revenue.Most recently, Lauren was the Director of the Legislative Liaison Office,Department of Revenue. She has also held the position of VicePresident for Health Initiatives, Communications and Advocacy with theAmerican Heart Association, Pennsylvania-Delaware Affiliate, and hasserved as Executive Director for the Democratic Policy Committee andthe Commerce and Economic Development Committee for thePennsylvania House of Representatives, Assistant Counsel for thePennsylvania Infrastructure Investment Authority and the Democratic Floor Leader, Senate of Pennsylvania.Lauren has a Master of Business Administration from Penn State Harrisburg, a Juris Doctor from the Universityof Pittsburgh, and a Bachelor of Music Education from the University of Michigan.VISIT OUR WEB SITE AT:www.revenue.state.pa.us
PennsylvaniaTax Updatepage 2NUMBER 129 AUG/SEPT 2007TAXPAYER RIGHTS REGARDING TAX DISPUTESThe commonwealth’s tax laws require that taxpayersfile all tax returns and pay any taxes that are owed.There are times, however, when the department determines that a required return has not been filed or a taxliability has been underreported or underpaid. In thatcase, the law imposes a duty on the department toenforce these obligations. The law also grants the taxpayer an opportunity to be heard through an appealsprocess.Taxpayers’ Appeal RightsWhen the department issues a written assessmentadverse to a taxpayer, the taxpayer has the right to filea petition with the Board of Appeals. Depending on thetax type, this petition is to be filed within a certainnumber of days from the mailing date of the department’s assessment. The written notice from thedepartment will specify the date by which a petitionmust be filed with the Board of Appeals. The appealdeadline date is very important and should be carefully observed, since the taxpayer’s right to petition forrelief without payment expires on this date. If no petition has been filed by this date, payment will berequired. Informal oral or written communicationswith department personnel may not serve as anappeal of a department assessment.The Board of Appeals is the first level of appeals fortaxpayers. It provides the taxpayer with an opportunity to be heard either by written correspondence or ahearing. All of its hearings are handled in an informal,non-adversarial manner at no cost to the taxpayer.Although a taxpayer may choose to have representation by a CPA or attorney, such representation is notrequired. The Board processes appeals as expeditiously as possible by consistently applying the lawand departmental regulations and policies. If the taxpayer disagrees with the Board’s decision, an appealmay be filed with the Board of Finance and Revenue(BFR). An appeal from any decision of BFR may befiled with Commonwealth Court.Procedure for Petitions for RefundsIf a taxpayer believes that he paid tax incorrectly oroverpaid taxes, he may file a petition for refund withinthree years of the date of payment unless a paymentwas made in full as a result of a department assessment. In that case, a petition for refund must be filedwithin six months of the date of the assessment.Except for Liquid Fuels taxes, all petitions for a refundare filed with the Board of Appeals. Petitions forrefunds of Liquid Fuels tax paid by political subdivisions, farmers, and volunteer fire, ambulance or rescue squads should be filed with BFR.Taxpayers’ ComplaintsIf a taxpayer has a complaint about an action thedepartment has taken in regard to Personal IncomeTaxes, Employer Withholding Taxes or InheritanceTax, the department’s Taxpayers’ Rights Advocatemay be contacted at the following address:PA DEPARTMENT OF REVENUETAXPAYERS’ RIGHTS ADVOCATELOBBY – STRAWBERRY SQUAREHARRISBURG, PA 17128The Advocate will facilitate a review of the complaintby working with the appropriate department personnel, or by issuing an assistance order, if appropriateunder the circumstances. The mere review of a complaint by the Taxpayers’ Advocate will not stop the timefrom running to file an appeal regarding a departmentassessment with the Board of Appeals.For more information on the department’s taxpayerrights, please review REV-527 (Taxpayers’ RightsAdvocate) and REV-554 (Commonwealth ofPennsylvania Department of Revenue DisclosureStatement of the Department’s and Taxpayers’ Rightsand Obligations). For more information on the appealsprocess, please review REV-23 (Practices andProcedures of the Board) and REV-1799 (TimeLimitations on the Filing of Petitions for Appeal).VISIT OUR WEB SITE AT:www.revenue.state.pa.us
PennsylvaniaTax Updatepage 3NUMBER 129 AUG/SEPT 2007ELECTRONIC FILING OF CORPORATE TAXESNOW AVAILABLEBusinesses can now electronically file their PA CorporateTax Reports (RCT-101) and supporting schedules for taxyear 2006. The PA Corporate Tax Report (RCT-101) isused to file the corporate net income, capital stock and foreign franchise and corporate loans taxes.with questions about the status of a specific softwaredeveloper.For more information or questions about Pennsylvania’scorporate e-file program, you can access the Departmentof Revenue’s Online Customer Service Center.For a list of software vendors approved to prepare electronic corporate tax reports for Pennsylvania, go to thee-Services Center on the Revenue Web site. Softwaredevelopers and products will be added to the list in alphabetical order as vendors are approved. You may contactthe PA Department of Revenue at ra-mef@state.pa.usTAX PROFESSIONAL E-SERVICES CENTERTax Professionals are encouraged to use the department’s newTax Professional e-Services Center for easy access to their client’stax information.For questions concerning the Center, refer to the department’sOnline Customer Service Center or call (717) 787-1392.VISIT OUR WEB SITE AT:www.revenue.state.pa.us
PennsylvaniaTax Updatepage 4NUMBER 129 AUG/SEPT 20072007 FALL TAX SEMINARS SCHEDULESPONSORCONTACTSEMINAR LOCATIONPat PoliceDuquesne Union HallSchool of Bus. and Admin.(412) 396-1643Duquesne University701 Rockwell Hallpolice@duq.eduCampusDuquesne UniversityDAYDATETuesday10-09-2007Pittsburgh, PA 15282-0104Alvernia CollegeReading, PAPittsburgh, PA 15282-0104Thursday10-11-200721 North 13th StreetAlan D. Ross, CPAAlvernia College(610) 372-9911Reading, PA 19603Aross@RossCpa.comWilkes UniversityThursday11-01-2007Margaret PettyThe Woodlands Inn andContinuing Education Dept.(570) 408-4460Resort215 South Franklin StreetMargaret.Petty@wilkes.eduHighway 315Wilkes-Barre, PA 18766Neumann CollegeWilkes-Barre, PA 18766Thursday11-15-2007Allison JonesNeumann CollegeContinuing Education Dept.(610) 358-4580Life Conference Center1 Neumann Drivejonesa@neumann.eduAston, PA 19014-1297Non-CreditRose Lehrman ArtsCommunity CollegeRegistration Dept.Center Auditorium3300 Cameron Street Road(717) 780-2414Harrisburg AreaHarrisburg, PA 17110dgroot@hacc.eduCommunity CollegeAston, PA 19014-1298Harrisburg AreaTuesday11-27-20071 HACC DriveHarrisburg, PA 17110-2999Penn State UniversityWednesday12-05-2007Theresa BloomHoliday Inn, SelectOgontz Campus(215) 881-74024700 Street Road1600 Wood Land Roadtmb17@psu.eduTrevose, PA 19053Abington, PA 19001VISIT OUR WEB SITE AT:www.revenue.state.pa.us
PennsylvaniaTax Updatepage 5NUMBER 129 AUG/SEPT 20072007 FALL TAX SEMINAR AGENDASee Page 4 for Seminar Schedule DatesTIMETOPICPRESENTER8:00 - 9:30 AMINTRODUCTION & PERSONAL INCOME TAX UPDATES PIT Tax Law Changes Impact of Act 119 of 2006 PA PIT Forms Changes Miscellaneous Items Affecting PA PITDavid A. Braden, CPASylvia Olimpi or Donald Bianchi, CPABureau of Individual Taxes9:30 - 10:15 AMPASS THROUGH BUSINESS UPDATES Tax Benefit Rule Non-Resident Withholding Centralized Database Health Insurance – S-Corps vs. Partnerships S-Corp Acquisition Interest Problem AreasMary HublerPass Through Business Office10:15 - 10:30 AMBreak10:30 - 11:15 AMUSE TAX VOLUNTARY COMPLIANCE PROGRAM ANDOTHER VOLUNTARY COMPLIANCE INITIATIVESKevin MilliganEnforcement, Planning, Analysis,and Discovery11:15 - 11:45 AMSTATE TREASURY DEPARTMENT Bureau of Unclaimed Property Annual Unclaimed Property Reporting:What, When and How Business Should ReportCalvin GilchristState Treasury Department11:45 - NOONQUESTIONS AND ANSWERSNoon - 1:00 PMLunch1:00 - 2:00 PMCORPORATION TAXES UPDATES Act 119 Changes Act 67 & Act 116 Changes Fed/State e-fileGreg Skotnicki, John Naccarato,Jeffrey A. Creveling, Joseph Cloveror Michael Answine, CPABureau of Corporation Taxes2:00 - 3:00 PMSALES AND USE TAX UPDATES Update - Tax Law & Court Decisions Refund Petitions - Statute of Limitations Aircraft Issues Building Machinary and EquipmentJeffery Snavely, Esq. andLora Kulick, Esq.Office of Chief Counsel3:00- 3:15 PMBreak3:15 - 4:15 PMUNEMPLOYMENT COMPENSATION TAXUPDATES (LABOR AND INDUSTRY) Relief from Charges and Their Effect on Rates What’s New in UCTimothy McGarvey or Paul BowesLabor and Industry4:15 - 4:30 PMQUESTIONS AND ANSWERSIn compliance with the Americans with Disabilities Act, the Department will make every effort to provide analternative format to persons with disabilities about the content of the seminars.VISIT OUR WEB SITE AT:www.revenue.state.pa.us
Harrisburg, PA 17110 dgroot@hacc.edu Community College 1 HACC Drive Harrisburg, PA 17110-2999 Penn State University Wednesday 12-05-2007 Theresa Bloom Holiday Inn, Select Ogontz Campus (215) 881-7402 4700 Street Road 1600 Wood Land Road tmb17@psu.edu Trevose, PA 19053 Abington, PA 19001
