1. (a) General. To constitute a properly filed petition, a petition must include, at a minimum, the following, as applicable:

   1. (1) The petitioner’s name, address, telephone number and e-mail address.
   2. (2) The name, address, telephone number and e-mail address of the petitioner’s representative.
   3. (3) The Board of Appeals docket number.
   4. (4) The petitioner’s appropriate identifying designation, such as license number, Social Security number, claim number, file number or corporate box number.
   5. (5) The appeal type and relevant periods for review.
   6. (6) The amount of tax or other amounts petitioner claims to have been erroneously assessed or to have been overpaid.
   7. (7) The basis upon which the petitioner claims that an assessment is erroneous or a refund is due.
   8. (8) A statement of the relevant facts.
   9. (9) A statement indicating whether a hearing before the Board is requested.
   10. (10) A statement indicating whether the petitioner will submit a compromise offer to the Department within 30 days of filing the petition.
   11. (11) An affidavit of the petitioner or the petitioner’s authorized representative that the petition is not made for the purpose of delay and that the facts in the petition are true.
2. (b) Accuracy of address for Board correspondence. The Board is permitted to rely upon the accuracy of the physical or e-mail address provided by the petitioner. It is the duty of the petitioner to notify the Board by a method prescribed in § 702.4 (relating to filing generally) when there is a change in an address provided to the Board.
3. (c) Signature. The petitioner or the petitioner’s authorized representative shall sign a petition. The Board may require evidence that the signatory has authority to sign on behalf of petitioner.
4. (d) Petitions not properly filed. The Board will provide petitioners an opportunity to correct a petition that does not comply with § 703.1 (relating to petitions generally) or this section. The Board may dismiss petitions which are not properly filed.
5. (e) Supersession. Subsections (a)—(d) supersede 1 Pa. Code § § 31.11—31.15, 33.1—33.4, 35.18—35.20, 35.23, 35.24, 35.27—35.32, 35.35—35.41, 35.45, 35.48—35.51, 35.54 and 35.55.

Cross References

This section cited in 61 Pa. Code § 702.21 (relating to representation).