The Pennsylvania Department of Revenue’s Board of Appeals has issued about 45 orders remanding refund claims to the Bureau of Audits. As we discussed last October, there are questions regarding the Department’s authority to do so. An appeal of a remand has now made its way to Pennsylvania’s Commonwealth Court.
The Pennsylvania Board of Appeals has issued about 45 orders dismissing sales tax refund petitions and directing the Department’s Bureau of Audits to open field audits. These orders are the result of a new program that the Department announced in April 2017.1 In that announcement, the Department indicated that it may “dispose of a refund petition by issuing a decision” requiring a field audit.