The Pennsylvania REV-65 form is the petition you file with the Department of Revenue’s Board of Appeals to challenge a tax assessment or ask for a refund. You fill in your identifying information, pick one petition type, write a Statement of Facts and a legal argument, attach the Department’s notice and supporting records, and submit the package online or by mail to the Board in Harrisburg. For most reassessment petitions the deadline is 60 days from the mailing date on the Department’s notice, so the sooner you pull the form, the more room you have to build the case.
Choose Reassessment or Refund
The REV-65 handles two petition types, and you can only mark one on a given form.1Pennsylvania Department of Revenue. Board of Appeals Petition Form REV-65
File a petition for reassessment (or review) when you disagree with a Notice of Assessment saying you owe more tax, penalty, or interest than you reported. You’ll need the Assessment Letter ID, the letter’s mailing date, the tax assessment amount, and the penalty or fees amount taken straight from that notice.
File a petition for refund when you believe you overpaid and want money back or a credit on your account. You’ll specify the refund form (cash or credit) and the exact amount you’re requesting.
The Board also considers compromise proposals, where you offer to settle for a specific dollar figure. Compromises go on a separate form, DBA-10, attached to your REV-65 or submitted within 30 days of filing.1Pennsylvania Department of Revenue. Board of Appeals Petition Form REV-65
The form has ovals for Sales and Use Tax, Employer Withholding, Corporation Tax, Personal Income Tax, and Inheritance Tax. An “Other” category covers Realty Transfer Tax, Fuels Taxes, Gaming Taxes, and administrative appeals of record such as a lottery license revocation.1Pennsylvania Department of Revenue. Board of Appeals Petition Form REV-65 If your tax type isn’t listed, check “Other” and name it in the narrative.
Filling Out the Form
Download the current REV-65 from the Department of Revenue’s website or the Board of Appeals Online Petition Center. Most of the work sits in two written sections after the identifying information.
Identifying Information
Fill in your full legal name, current mailing address, and either your Social Security Number (for individuals) or Federal Employer Identification Number (for businesses). Select the oval for the tax type. For a reassessment petition, enter the Assessment Letter ID and the mailing date printed on the Department’s notice. Copy that date exactly; it drives your filing deadline.1Pennsylvania Department of Revenue. Board of Appeals Petition Form REV-65
Statement of Facts
Lay out what happened in chronological order. Use specific dates, dollar amounts, and tax periods. If an assessment landed after you filed a return, describe what the return reported, when you filed it, and what the Department changed. Keep this section factual. Argument goes in the next section. Reference every attached document by name so the examiner can match the story to the paperwork.
Legal Argument
Explain why the Department got it wrong under Pennsylvania law. Cite the specific provisions of the Tax Reform Code of 1971 or Department regulations that support your position. If you’re asking for a penalty to be removed for reasonable cause, such as serious illness, a natural disaster, or an inability to obtain records, describe the circumstances and connect them to the legal standard for abatement. You don’t need to be a lawyer to write this, but point to the rule you believe was misapplied rather than saying you disagree.
Documents to Attach
Every argument needs a paper trail. At minimum, include:
- A copy of the Department’s notice — the Notice of Assessment, refund denial, or other determination you’re appealing.
- The tax return or returns for the period in question.
- Payment records: cancelled checks, bank statements, or electronic payment confirmations showing dates and amounts.
- If you’re seeking a refund, the original refund request and the Department’s denial.
Label each attachment and reference it by name in your Statement of Facts. Unlabeled exhibits slow down the review and risk being overlooked.
Filing Deadlines
Miss the deadline and the petition is dismissed no matter how strong the case.
For a petition for reassessment, you have 60 days from the mailing date printed on the Department’s notice for most tax types.2Pennsylvania General Assembly. Pennsylvania Statutes Title 72 PS Taxation and Fiscal Affairs 9702 That mailing date, not the date you opened the letter or the date it arrived, starts the clock. The burden is on you to prove the petition was timely.3Pennsylvania Code and Bulletin. 61 Pa Code Chapter 7 – Board of Appeals
For a petition for refund, the window is generally three years from the date of payment, the date of the notice of assessment, or the date the tax became delinquent.4Pennsylvania Department of Revenue. Time Limitations on the Filing of Petitions for Refund REV-460
Under 61 Pa. Code § 7.14, a petition is generally filed on the date the Board receives it.5Cornell Law Institute. 61 Pa Code 7.14 – Petitions For mailed petitions, Pennsylvania’s Tax Reform Code adds a postmark rule: the petition is timely if the U.S. Postal Service postmarks the envelope on or before the final day. Designated private delivery services recognized under 26 U.S.C. § 7502 also qualify.6Pennsylvania General Assembly. Pennsylvania Statutes Title 72 PS Taxation and Fiscal Affairs 10003.6 If you’re mailing close to the deadline, send it certified so the postmark is documented. Electronic submissions filed after close of business are treated as received on the date of transmission, as long as the full transmission reaches the Board by midnight.
How to Submit the Petition
You have two channels. The Board does not accept petitions by email or fax.7Pennsylvania Department of Revenue. Board of Appeals
Online
File through the Board of Appeals Online Petition Center at eservices.revenue.pa.gov/FileAnAppeal. Upload the completed REV-65 and every supporting document. When you finish, you’ll get a confirmation number. Save it as proof of filing.7Pennsylvania Department of Revenue. Board of Appeals
By Mail
Send the petition and attachments to:
Pennsylvania Department of Revenue
Board of Appeals
P.O. Box 281021
Harrisburg, PA 17128-10218Commonwealth of Pennsylvania. File a Tax Appeal
Use certified mail if you’re near the 60-day deadline, and keep a full copy of everything you send.
Using a Representative
If you want an accountant, enrolled agent, or attorney to handle the appeal, Pennsylvania uses Form REV-677, Power of Attorney. It’s not required in every case, only when a representative will communicate with the Department or appear on your behalf. Attach the completed REV-677 to your petition or have it on file before your representative contacts the Board. Call the Board at 717-783-3664 with questions about representation.
After You File
Once the Board dockets the petition, an examiner is assigned. The examiner may ask for more documentation, schedule a conference call, or set a hearing. If a hearing is scheduled and you need to postpone it, submit a written request for continuance at least five business days before the hearing date.7Pennsylvania Department of Revenue. Board of Appeals
The Board issues a written Order explaining its reasoning and stating the final tax liability. Processing times vary. Personal income tax disputes tend to move faster than complex corporate or multi-year cases, and there’s no published guaranteed timeline. If months go by without contact, call the Board at 717-783-3664 to check the status.
If the Board Rules Against You
The next step is the Board of Finance and Revenue, a separate body housed within the Pennsylvania Treasury Department. File a petition with that Board and include a copy of the Board of Appeals decision you’re challenging. Submit all supporting evidence with the petition or within 60 days of filing.9Pennsylvania Treasury Department. Board of Finance and Revenue Petition Form with Instructions Both sides must exchange copies of any submission, though petitions of 20 pages or less don’t need to be copied to the Department.
If the Board of Finance and Revenue rules against you, or fails to act within six months, you can appeal to the Commonwealth Court of Pennsylvania. That appeal must be filed within 30 days of the mailing date of the Board’s decision, or within 30 days after the six-month inaction period ends. A further appeal to the Pennsylvania Supreme Court is possible.10Cornell Law Institute. 61 Pa Code 119.8 – Appeal to a Commonwealth Court The jump from the Board of Finance and Revenue to Commonwealth Court moves from administrative review to a judicial proceeding, and most taxpayers at that stage work with a tax attorney familiar with Commonwealth Court practice.