Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart A - General Provisions › Chapter 7 - BOARD OF APPEALS › Section 7.15 - Board practice and procedure

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
General rules
. Practice and procedure before the Board is as
				  follows:
(1)
Burden of
				  proof
. The petitioner shall have the burden of proof on all issues
				  except fraud.
(2)
Representation
.
(i) An
				  individual may appear on his own behalf or be represented by a person
				  possessing the requisite technical education, training or experience. There is
				  not a requirement that a petitioner be represented before the Board by an
				  attorney or certified public accountant. A petitioner's representative shall be
				  authorized in writing to represent the petitioner. A letter signed by the
				  petitioner or a listing as a representative on the face of the petition signed
				  by the petitioner will be accepted as authorization for representation. An
				  authorization continues until the Board is notified in writing by the
				  petitioner that the authorization is rescinded.
(ii) Only an attorney-at-law representing a
				  petitioner, or the petitioner acting without representation before the Board,
				  shall be permitted to raise or make a legal argument at a hearing before the
				  Board.
(iii) A notice or other
				  written communication to the petitioner shall be given to the petitioner's
				  authorized representative and have the same force and effect as if given to the
				  petitioner directly. Action before the Board taken by petitioner's authorized
				  representative shall have the same force and effect as if taken by the
				  petitioner.
(3)
Consolidation
. The Board may, upon its own motion or the
				  request of a petitioner, consolidate or sever two or more proceedings at its
				  discretion.
(4)
Hearings
.
(i)
Request
				  for hearing
. The Board will provide a petitioner the opportunity for a
				  hearing upon written request.
(ii)
Waiver
. The petitioner may waive the right to a hearing and
				  rest the case upon the petition and record, with or without a written brief.
				  The Board on its own motion may require a hearing.
(iii)
Notice of hearing
.
				  When the petitioner requests a hearing in writing, or when the Board requires a
				  hearing, reasonable notice will be given to the petitioner in writing
				  specifying the date, time and place for the hearing.
(iv)
Continuances
. The Board
				  may grant a reasonable request for continuance of a scheduled hearing. The
				  request shall be made or confirmed in writing, state the reasons for the
				  continuance and be received at least 5 days prior to the scheduled hearing. The
				  Board may grant a request not in conformity with this paragraph in
				  extraordinary circumstances.
(v)
Presiding officer
. Hearings will be conducted by a presiding
				  officer who will be a Board member or a hearing officer designated by the
				  Board. Additional Board members or hearing officers may participate in a
				  hearing at the discretion of the Board.
(vi)
Authority of presiding
				  officer
. The presiding officer has authority to do the following:
(A) Regulate the conduct of hearings,
				  including the scheduling thereof, subject to Board policy, and the recessing,
				  reconvening and adjournment thereof, and to do acts and take measures necessary
				  or proper for the efficient conduct of hearings.
(B) Administer oaths and
				  affirmations.
(C) Rule upon offers
				  of proof and receive evidence.
(D)
				  Take or cause depositions to be taken.
(E) Hold appropriate conferences before or
				  during hearings.
(F) Dispose of
				  procedural requests or similar matters.
(G) Take other action necessary or
				  appropriate to the discharge of the presiding officer's vested duties,
				  consistent with statutory authority, regulations and Board policy.
(vii)
Contemptuous
				  conduct
. Contemptuous conduct is grounds for exclusion from the
				  hearing.
(5)
Evidence
. Hearings before the Board do not need to adhere to
				  the technical rules of evidence or procedure. In cases involving issues of
				  fact, oral testimony shall be under oath or affirmation. At the discretion of
				  the Board's presiding officer, depositions or affidavits may be received
				  instead of oral testimony if the actual presence of a witness is not
				  feasible.
(6)
Subpoenas
. The Board, on its own motion or at the request of a
				  petitioner, may compel the production of books, records, documents and other
				  data pertinent to the issues and may require persons having information to
				  appear and submit to oral examination under oath or affirmation. The petitioner
				  shall pay the costs associated with the issuance of a subpoena requested by the
				  petitioner as a condition precedent to the issuance of the subpoena.
(7)
Additional hearings and
				  evidence
. After the conclusion of a hearing but prior to the issuance
				  of a final decision, the Board or the presiding officer may, upon its own
				  motion or upon request of the petitioner, allow one or more additional hearings
				  or the submission of additional evidence.
(8)
Decision and order
. The
				  Board will issue a final decision and order, as follows:
(i) The Board's final decision and order will
				  include findings of facts and conclusions of law and dispose of all issues
				  raised in the petition.
(ii) The
				  Board's final decision and order will be in writing and signed by one or more
				  members of the Board.
(iii) When
				  provided by statute, the Board's exercise of equity power will be limited to
				  situations when the petitioner establishes that he has acted in good faith,
				  without negligence and with reasonable diligence.
(iv) One copy of the final decision and order
				  will be mailed to the petitioner or to the petitioner's authorized
				  representative at the mailing address shown on the petition.
(v) The Board may publish precedential
				  decisions if the identity of the taxpayer is kept confidential.
(9)
Reconsideration
.
(i) Within
				  the statutory appeal period and prior to the statutory time when the Board's
				  failure to act results in a denial of an appeal, and upon the written request
				  of a petitioner or upon request of the Department, the Board may reopen a case
				  in which a final decision and order has been issued, for the following
				  purposes:
(A) Correcting clerical or
				  computational errors.
(B)
				  Considering evidence that the Department or the Board received on or prior to
				  the mailing date of the final decision and order and not taken into
				  consideration as part of the final decision and order.
(ii) If the Board decides to reopen a case, a
				  member of the Board will notify the petitioner in writing and provide an
				  opportunity for a hearing. An amended decision and order will be
				  issued.