A taxpayer that has been denied penalty abatement under the Program as provided in § 6.9 (relating to denial of penalty abatement) or that has had penalties reinstated as provided in § 6.10 (relating to continued compliance requirement) may appeal the decision to the Board of Appeals under Chapter 7 (relating to Board of Appeals) no later than 30 days after the mailing date of the Notice of Denial of Penalty Abatement or Notice of Penalty Reinstatement.
61 Pa. Code § 6.11
This section cited in 61 Pa. Code § 6.4 (relating to participation requirements).