[Adopted 12-14-1998 by Res. No. 22-1998 (Ch. 24, Part 6, of
the 1989 Code)]
It is the obligation of all taxpayers in the Township of Robinson,
Allegheny County, Pennsylvania (the "Township") to file all tax returns
and pay all taxes to which they are subject. However, when the Township
or its agents determine that a required return has not been filed,
or a liability has not been paid, it has certain rights granted by
law that describe how it may enforce a taxpayer's obligation. In connection
with the Township's rights, the Commonwealth of Pennsylvania has adopted
a Local Taxpayer's Bill of Rights Act (Act 50 of 1998), which establishes
certain legal rights for a taxpayer and creates certain legal obligations
for the Township.[1]
[1]
Editor's Note: See 53 Pa.C.S.A. § 8421 et seq.
A.
Taxpayers have the right to be represented by legal counsel or an
accountant. Notice of representation must be in writing, signed by
the taxpayer and must contain a statement allowing the named representative
to view and discuss confidential information.
B.
Taxpayers have the right to expect a "reasonable time" (30 days from
the date of notice) to respond to requests for information from the
Township.
C.
Taxpayers have the right to request extensions of time to respond
with information, if there is "good cause" demonstrated for such extension.
Good cause shall be determined by the Township's representative in
its/his/her reasonable discretion.
D.
Taxpayers have the right to appeal or seek review of any adverse
decision of the Township in accordance with the procedures set forth
below.
A.
The Township shall provide the taxpayer with a copy of this disclosure
statement.
B.
The Township shall respect the confidential nature of information
gained through the audit process.
C.
The Township shall prepare a written explanation of the assessment
of any tax liability determined during the audit (including the tax
period, breakdown of amount due, legal basis and itemized revisions
of tax return).
D.
The Township shall process the audit timely upon the receipt of all
the applicable information.
E.
The Township shall conduct a post-audit conference, at which a Township
employee, representative or agent will explain the audit findings
and make recommendations on how to correct areas of noncompliance.
F.
The Township shall explain the taxpayer's right to appeal the assessment
of any tax liability determined during the audit.
G.
The Township shall take no lawful action against a taxpayer for the
tax year in question until the expiration of the applicable response
period and extensions.
H.
The Township may require the taxpayer to provide exact copies or
certified copies of the individual's federal tax returns if the Township
can demonstrate that the federal tax return is reasonably necessary
and the information is not available elsewhere or from the Pennsylvania
Department of Revenue. The taxpayer is solely responsible for obtaining
the information and for any costs associated with obtaining the records
or information.
A.
To appeal any adverse decision of the Township, a taxpayer must file
a petition with the Township within 90 days of the date of the audit
assessment notice. The petition will be considered timely filed if
the letter transmitting the petition is postmarked by the United States
Postal Service on or before the final day on which the petition is
required to be filed. A hearing officer appointed by the Township
Board of Commissioners will review the case as is provided by the
taxpayer, along with the information the Township relied upon to make
its initial decision. Decisions on petitions shall be issued within
60 days of the date a complete petition is received. Failure to act
within 60 days shall result in the petition being deemed approved.
B.
Appeals of decisions by any person who has a direct interest in the
decision may be filed with the court vested with jurisdiction of local
tax appeals pursuant to 42 Pa.C.S.A. (relating to judiciary and judicial
procedure).
C.
Appeal petitions should be mailed to: The Township of Robinson; 1000
Church Hill Road; Pittsburgh, PA 15205-9006.
If a taxpayer determines that it/he/she has paid a tax to which
it/he/she is not subject, a petition for refund of overpaid taxes
must be filed with the Township. A hearing officer appointed by the
Township Board of Commissioners will review the petition for refund
in the same manner he/she processes appeal petitions, as previously
described. However, refund petitions shall be filed within three years
after the due date for filing the report, as extended, or one year
after actual payment of an eligible tax, whichever is later. If no
report is required, the petition shall be filed within three years
after the due date for payment of an eligible tax or within one year
after actual payment, whichever is later. If no report is required,
the petition shall be filed within three years after the due date
for payment of an eligible tax or within one year after actual payment,
whichever is later.
A.
If a taxpayer has a complaint about an action the Township has taken
in regard to earned income and net profits taxes, occupational privilege
taxes or business privilege and mercantile taxes, a written description
of the action should be filed with the hearing officer at the aforementioned
address. The hearing officer will then facilitate the resolution of
the complaint by working with the appropriate Township personnel,
or by issuing an assistance order if it is requested by the taxpayer
and so warranted.
B.
At any time a taxpayer may request an "administrative ruling" on
any issue regarding any of the eligible taxes as defined by Act 50
of 1998 by submitting all pertinent facts in writing by certified
mail, return receipt requested, to the Township.
A hearing officer appointed by the Township Board of Commissioners
will review the request for administrative ruling in the same manner
he/she processes appeal petitions, as previously described.
A.
If a taxpayer has not paid a tax liability determined to be due and
the taxpayer has not filed a timely appeal of the liability, the Township
may take the following actions:
(1)
The Township may contact a delinquent taxpayer and attempt to resolve
the liability through payment in full or by a payment plan. The Township
may utilize its legal counsel to assist in the collection of delinquent
taxes.
(2)
If a taxpayer owes delinquent taxes or has not filed a properly completed
tax return form, the Township may deny the issuance of any applicable
license for any tax the Township collects.
(3)
The Township may file a civil lawsuit against the person responsible
for filing the tax return form and/or for payment of the tax or delinquent
tax, employer withholding, etc., and obtain a judgment which would
be the basis of a levy to seize the property of the taxpayer.
(4)
The Township may file a criminal complaint or action against a taxpayer,
or employer, or business owner, etc., when a properly prepared tax
return form has not been received by the Township.
(5)
The Township may also investigate, assess and advance through the
Court of Common Pleas actions against delinquent taxpayers violating
criminal statutes and governing legislation.
(6)
The Township may also prepare and issue a wage attachment to employers
of a taxpayer when that taxpayer does not remit to the Township timely
payment of tax due the Township.
B.
Copies of all tax ordinances, resolutions and rules and regulations
are available to any taxpayer free of charge. Please contact the Township
at (412) 788-8120, Monday through Friday, 8:00 a.m. to 4:00 p.m. for
a copy.
