Pennsylvania Form REV-638 is the Department of Revenue’s Official Appeal Waiver. Signing it gives up your right to contest a tax assessment through the Board of Appeals so the balance can be rolled into a deferred payment agreement. The form has two short sections and a signature block, and the Department accepts it by email or fax. Before you fill it out, understand what the signature does: once the Department accepts a valid waiver, the assessment is final and you cannot dispute the numbers later.
When the REV-638 Is the Right Form
You use the REV-638 after the Department sends a notice of assessment and you’ve decided not to fight the amount. The Department’s payment-plan guidance tells taxpayers with balances that aren’t yet in collections to submit this form so those periods can be folded into one arrangement.1Pennsylvania Department of Revenue. Personal Income Tax Payment Plans The waiver clears the open appeal window and signals that you’re ready to negotiate a schedule.
If any part of the assessment looks wrong — missing credits, exemptions, or estimated payments you already made — the REV-638 is the wrong form. File a petition with the Board of Appeals on Form REV-65 or through the online petition center instead.2Pennsylvania Department of Revenue. Tax Appeals Appeal deadlines run from the mailing date of the assessment notice, not the date you received it, and they vary by tax type (generally 60 or 90 days).3Pennsylvania Department of Revenue. Timeframe to File an Appeal Due to an Assessment Notice If you’re close to the deadline and undecided, file the appeal. A petition can be withdrawn later; a signed waiver cannot be undone.
Section I: Taxpayer Information
Enter the taxpayer or business name exactly as it appears on your assessment notice, then the street address, city, state, and zip code. The Taxpayer ID field takes whichever identifier the Department uses for your account: a Social Security Number for individual filers, a Federal Employer Identification Number for business entities, or the Revenue ID number printed on Department correspondence.1Pennsylvania Department of Revenue. Personal Income Tax Payment Plans
Section II: Tax Types, Periods, and Signature
This section ties the waiver to the specific liabilities you’re giving up appeal rights on. In the Type of Tax field, list every tax type covered — sales tax, employer withholding, personal income tax, or any combination — using the abbreviations printed on the form. In the Tax Periods field, enter the periods shown on your assessment notice. If more than one notice is involved, list all applicable periods so they can be bundled into a single arrangement.4Pennsylvania Department of Revenue. REV-638 – Official Appeal Waiver
Print and sign. The waiver must be signed by all responsible parties. For a sole proprietorship, that’s you. For a partnership or corporation, every responsible individual needs to sign, and the form has space for two signatures. Signing under false pretenses carries real exposure: knowingly making a false written statement on a government form is a third-degree misdemeanor under Pennsylvania law, with a minimum fine of $1,000.5Pennsylvania General Assembly. Pennsylvania Code Title 18 – Unsworn Falsification to Authorities
The Department warns that the form must be completed in its entirety or it will not be treated as a valid waiver request. An incomplete submission delays the payment agreement and can trigger enforcement on periods where your appeal window has already closed on its own.4Pennsylvania Department of Revenue. REV-638 – Official Appeal Waiver Check every field before you send it.
Where to Send It
Unless a Department representative has given you different instructions, use email or fax:4Pennsylvania Department of Revenue. REV-638 – Official Appeal Waiver
- Email the completed form as a PDF or high-quality scan to RA-RV-CEC-DPP@PA.GOV.
- Fax the form to (717) 783-4294 with a cover sheet listing your name, taxpayer ID, and a callback number.
If you’re already working with a specific examiner or collections agent, follow their delivery instructions instead.
What Happens After the Department Accepts It
Once a valid REV-638 is accepted, the assessment becomes final and the Department works with you to set up a payment schedule for the balance, including accrued interest and penalties. As of January 1, 2026, the annual interest rate on underpayments is 7 percent.6Pennsylvania Department of Revenue. What Is the Current Interest Rate?
If you don’t follow through on the payment arrangement, or never set one up after waiving your appeal rights, the Department has significant collection tools. It can file a certified lien against your real estate in the county where the property is located. That lien remains in effect for five years from the date it is docketed and can be revived and continued beyond that period.7Legal Information Institute. 61 Pa. Code 119.11 – Liens for Tax The Department can also pursue a writ in the Court of Common Pleas to enforce the lien through judgment and execution against the property.