Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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Pennsylvania Code



Subchapter D. HEARINGS


Sec.


703.31.    Disposition of petitions.
703.32.    Notice of proceeding.
703.33.    Scheduling of hearing.
703.34.    Hearing procedure.
703.35.    Failure to appear at hearing.

§ 703.31. Disposition of petitions.

 (a)  Petitions filed with the Board will be resolved within 6 months after the receipt of the petition unless the deadline has been extended consistent with section 7204(1), (2) or (3) of the Tax Reform Code of 1971 (72 P.S. §  9704(1), (2) and (3)), by a written order of the majority of the Board based on the submissions and information available to the Board. Failure of the Board to dispose of a petition within the time period results in a deemed denial and the starting of the appellate period.

 (b)  If at the time of the filing of a petition proceedings are pending in a court of competent jurisdiction in which any claim made in the petition may be established, the Board, upon the written request of the petitioner, may defer consideration of the petition until the final judgment determining the question involved in the petition has been decided. If consideration of the petition is deferred, the Board will issue a decision and order disposing of the petition within 6 months after final judgment.

 (c)  If a matter pending before the Board would be materially affected by an audit or other proceeding before the Internal Revenue Service or by an audit or other proceeding conducted by another state, the Board, upon the written request of the petitioner, may defer consideration of the petition until the other audit or proceeding is complete. If consideration of the petition is deferred, the Board will issue a decision and order disposing of the petition within 6 months after the audit or other proceeding is final.

 (d)  The parties shall notify the Board, as part of the petition or subsequently in writing, utilizing a method set forth in §  702.4 (relating to filing generally) as to whether a petition shall be disposed of with or without a public hearing. A public hearing will be scheduled if any party requests one or if it is deemed necessary by the Board.

 (e)  The Board will notify the parties of the date of the scheduled hearing. The petitioner shall notify the Board as to whether it intends to attend the hearing by filing a Hearing Reply Form with the Board at least 10 days prior to the scheduled hearing.

 (f)  If a party fails to file a hearing reply at least 10 days prior to the scheduled hearing, the party may only present an oral argument with the consent of the Board.

 (g)  Subsections (a)—(e) supersede 1 Pa. Code § §  31.13, 31.15, 35.101 and 35.121—35.128.

§ 703.32. Notice of proceeding.

 (a)  When notice of hearings is required, publication will be in accordance with 65 Pa.C.S. Chapter 7 (relating to Sunshine Act).

 (b)  Subsection (a) supersedes 1 Pa. Code § §  33.51 and 35.103—35.106 (relating to docket; and notice of hearing).

§ 703.33. Scheduling of hearing.

 (a)  The secretary will schedule public hearings and maintain a hearing calendar of all petitions scheduled for hearing.

 (b)  Public hearings of the Board ordinarily will be held in the hearing room in the Riverfront Office Center, 1101 South Front Street, Suite 400, Harrisburg, Pennsylvania 17104-2539.

 (c)  The Board will consider requests for remote access to hearings and, if feasible, will grant these requests.

 (d)  The secretary or the Board in the exercise of discretion, or upon application for good cause, may reschedule a hearing. Requests to reschedule a hearing shall be filed 10 days prior to the scheduled hearing.

 (e)  The submission of a request to reschedule a hearing will extend the time under 2704(f)(1) of the Tax Reform Code of 1971 (72 P.S. §  9704(f)(1)).

 (f)  Subsections (a)—(e) supersede 1 Pa. Code § §  35.102—35.106 and 35.121.

§ 703.34. Hearing procedure.

 (a)  At the hearing, the petitioner shall present its case first. If the Department responds, the petitioner will be provided an opportunity to respond.

 (b)  The order of presentation in subsection (a) may be varied by the Board.

 (c)  Subsections (a) and (b) supersede 1 Pa. Code § §  35.123, 35.125, 35.127, 35.128, 35.131—35.133, 35.137—35.139, 35.173, 35.177—35.180, 35.185—35.190 and 35.201.

§ 703.35. Failure to appear at hearing.

 (a)  If a party requests a hearing and thereafter fails to appear at the scheduled hearing, the opposing party may present its case to the Board at the scheduled hearing, after which the Board will render its decision.

 (b)  Subsection (a) supersedes 1 Pa. Code § §  35.124 and 35.126 (relating to appearances; and presentation by the parties).



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