Subchapter B. COMPROMISE PROCEDURES
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 Boards 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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