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Pennsylvania Code



703.11.    Compromise generally.

§ 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).

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