Current through Register Vol. 54, No. 49, December 7, 2024
Rule 1571 - Determinations of the Board of Finance and Revenue(a)General rule.-Review of a determination of the Board of Finance and Revenue shall be governed by this chapter and ancillary provisions of these rules, except as otherwise prescribed by this rule.(b)Time for petitioning for review.-A petition for review of a determination of the Board of Finance and Revenue shall be filed: (1) Within 30 days after entry of an order of the Board which does not expressly state that it is interlocutory in nature.(2) Within 30 days after entry of an order of the Board adopting a determination by the Department of Revenue or other government unit made at the direction of the Board respecting any matter pending before the Board.(3) Where the Board is required by statute to act finally on any matter pending before it within a specified period after the matter is filed with the Board and has not done so, at any time between: (i) the expiration of such specified period; and(ii) 30 days after service of actual notice by the Board stating that it has failed to act within such period.(c)Form.-The petition for review shall contain: (1) a statement of the basis for the jurisdiction of the court;(2) the name of the party seeking review;(3) a statement that the Board of Finance and Revenue made the determination sought to be reviewed;(4) reference to the order or other determination sought to be reviewed; and a general statement of the objections to the order or other determination. The petition for review need not be verified and shall not contain or have endorsed upon it notice to plead. A petition for review of a taxpayer or similar party shall name the "Commonwealth of Pennsylvania" as respondent and a petition for review filed by the Commonwealth of Pennsylvania shall name all real parties in interest before the Board as respondents. The petition for review shall contain the certificate of compliance required by Pa.R.A.P. 127.
(d)Service.-In the case of a petition for review filed by a taxpayer or similar party, the petitioner shall serve a copy of the petition on the Board of Finance and Revenue and on the Attorney General in accordance with Pa.R.A.P. 1514(c). All other parties before the Board shall be served as prescribed by Pa.R.A.P. 121(b) (service of all papers required).(e)Answer.-An answer may not be filed to a petition for review of a determination of the Board of Finance and Revenue. The Commonwealth may raise any question on review, even if no cross-petition for review has been filed by it, and may introduce any facts in support of its position so long as it provides the petitioner with written notice 20 days prior to trial of its intention of raising new questions or presenting new facts.(f)Record.-No record shall be certified to the court by the Board of Finance and Revenue. After the filing of the petition for review, the parties shall take appropriate steps to prepare and file a stipulation of such facts as may be agreed to and to identify the issues of fact, if any, which remain to be tried. See Pa.R.A.P. 1542 (evidentiary hearing).(g)Oral argument.-Except as otherwise ordered by the court on its own motion or on application of any party, after the record is closed, the matter may be listed for argument before or submission to the court.(h)Scope of review.-Pa.R.A.P. 1551(a) (appellate jurisdiction petitions for review) shall be applicable to review of a determination of the Board of Finance and Revenue except that:(1) A question will be heard and considered by the court if it was raised at any stage of the proceedings below and thereafter preserved.(2) To the extent provided by the applicable law, the questions raised by the petition for review shall be determined on the record made before the court. See paragraph (f) of this rule.(i)Exceptions.-Any party may file exceptions to an initial determination by the court under this rule within 30 days after the entry of the order to which exception is taken. Such timely exceptions shall have the effect, for the purposes of Pa.R.A.P. 1701(b)(3) (authority of a trial court or other government unit after appeal), of an order expressly granting reconsideration of the determination previously entered by the court. Issues not raised on exceptions are waived and cannot be raised on appeal.The provisions of this Rule 1571 adopted May 16, 1979, effective 9/30/1979, 9 Pa.B. 1740; amended July 7, 1997, effective in 60 days, 27 Pa.B. 3503; amended July 8, 2004, effective 60 days after adoption, 34 Pa.B. 3862; amended January 5, 2018, effective 1/6/2018, 48 Pa.B. 461; amended January 7, 2020, effective 8/1/2020, 50 Pa.B. 505. This rule cited in 61 Pa. Code §703.45 (relating to appeal rights).