[Ord. 866, 3/8/1999, § 1]
The determination by the Taxing Authority of the amount of
underpayment by a taxpayer.
Any of the following taxes specified, including interest
and penalties provided by law, when levied by the governing body of
the local government, but specifically not including any real estate
tax:
Any tax authorized or permitted under the Act of December 31,
1965 (P.L. 1257, No. 511) known as the Local Tax Enabling Act or Act
511.
Any per capita tax.
Any occupation, occupation assessment or occupation privilege
tax.
Any tax levied on income.
Any tax measured by gross receipts.
Any tax on a privilege.
Any tax on amusements or admissions.
Any tax on earned income and net profits.
The hearing officer appointed by local government to hear
administrative appeals regarding an eligible tax.
Borough of Bridgeville.
Subchapter C of Act 50 of 1998 of the Pennsylvania General
Assembly, 53 Pa.C.S.A. § 8421-8428.
Any payment of tax which is determined in the manner provided
by law not to be legally due.
The petition for appeal and refund filed by a taxpayer.
The employee, agent, appointed tax collector, elected tax
collector, tax collection agency or other person to whom the Borough
Council of the Borough of Bridgeville has assigned or delegated responsibility
for the audits, assessment, determination or administration of an
eligible tax.
An individual, partnership, association, corporation, limited
liability company, estate, trust, fiduciary or any other entity subject
to or claiming exemption from any eligible tax or under a duty to
perform an act for itself or for another under or pursuant to the
authority of an eligible tax levied by the local government.
The amount or portion of any eligible tax determined to be
legally due in the manner provided by law for which payment or remittance
has not been made.
A payment of an eligible tax had pursuant to the free will
of the taxpayer. The term does not include a payment made as a result
of distraint or levy or pursuant to a legal proceeding in which the
tax administrator is seeking to collect its delinquent eligible taxes
or file a claim therefor.
[Ord. 866, 3/8/1999, § 2]
The then current rules and regulations as determined by resolution
duly passed according to law, from time to time, by the Council of
the Borough of Bridgeville shall govern the administration and collection
of the tax and the same are hereby approved and adopted and incorporated
herein by reference thereto.
[Ord. 866, 3/8/1999, § 3]
A disclosure statement substantially in the form attached hereto
as Exhibit A is hereby approved and adopted and incorporated herein
by reference thereto.
[Ord. 866, 3/8/1999, § 4]
The local government shall provide a form to the taxpayer appealing
an assessment of tax or the denial of a claim for refund which form
shall require substantially the following information:
A.
Taxpayer's name, address and telephone number.
B.
Designation of tax to which the petition relates and period in question
with copies of pertinent records.
C.
Representative information.
D.
Hearing request.
E.
Taxpayer's Social Security number and other identifying numbers.
F.
Relief requested with reasons therefor.
G.
Statement over the taxpayer's signature that all information
set forth in the petition is true and correct to the best of taxpayer's
knowledge, information and belief subject to penalties set forth in
§ 4904 relating to unsworn falsification to authorities.
H.
Any other pertinent information deemed necessary by the local government.
[Ord. 866, 3/8/1999, § 5]
The local government hereby determines that the administrative
appeal procedures relating to petitions for appeal and refund submitted
by the taxpayers under the LTBR shall be undertaken by a hearing officer
as appointed by the local government.
[Ord. 866, 3/8/1999, § 6]
1.
If the taxpayer does not agree with the taxing authority's assessment
or determination of refund claim, the taxpayer may file an appeal
by petition with the hearing officer with copy to the taxing authority
on the form prescribed herein. (See § 804).
2.
Upon receipt of the taxpayer's petition, the taxing authority
shall forward the petition immediately to the hearing officer who
shall issue a written decision within 60 days of the date on which
a complete and accurate petition is received from the taxpayer. Failure
to render a decision within said time will result in the petition
being granted.
3.
A petition for refund for payment of a tax to which he (she) is not
subject must be filed with the taxing authority within three years
after the due date for filing the report or return, as extended or
one year after actual payment of the tax, whichever is later; if no
report or return is required, the refund petition shall be filed within
three years after the due date for payment of the tax to be refunded
or within one year after actual payment, whichever is later.
4.
Any taxpayer who disagrees with an assessment or determination of
a local tax may petition the hearing officer for a reevaluation of
the taxpayer's assessment. Such petitions shall be filed with
the taxing authority within 90 days of the date of the assessment
notice.
5.
All filing dates shall be the date of the U.S. Postal Service postmark
or actual receipt by the taxing authority. Petitions shall be timely
filed if postmarked or received on or before the final day on which
petitions must be filed.
6.
Petitions shall be mailed to: Local Tax Authority, Borough of Bridgeville,
425 Bower Hill Road, Bridgeville, PA 15017.
[Res. 6-99, 4/12/1999, § 1]
1.
Minimum Time for Taxpayer Response.
A.
The taxpayer shall have a minimum of 30 calendar days from the mailing
date to respond to requests for information from the taxing authority
(authority). A reasonable extension upon written request shall be
granted by the taxing authority for good cause. If said authority
denies a request for extension the authority must inform the taxpayer
in writing of the basis for the denial and that the taxpayer must
immediately provide the requested information. If the authority grants
an extension request, he must notify the taxpayer in writing of the
length of extension granted. Generally, an extension will not exceed
30 calendar days in length and may be less, depending on the circumstances.
B.
The authority shall by separate document notify the taxpayer of the
procedures to obtain an extension in its initial request for information.
C.
The authority shall take no lawful action against a taxpayer for
the tax year in question until the expiration of the applicable response
period for submission of the information requested, including extensions.
2.
Requests for Prior Year Tax Returns.
A.
Except as provided in subsection (B) below, an initial inquiry by
the authority regarding a taxpayer's compliance with any eligible
tax may include taxes required to be paid or tax returns required
to be filed no more than three years prior to the mailing date of
the notice.
B.
The authority may make an additional subsequent request for a tax
return or supporting information if, after initial request, the authority
determines that the taxpayer failed to file a tax return, underreported
income or failed to pay a tax for one or more of the tax periods covered
by the initial request. Generally, however, the authority should not
make routine requests for additional prior year returns.
C.
Notwithstanding the foregoing, the limitations in subsection (B)
above on subsequent requests for prior year returns shall not apply
if the authority has sufficient information in indicate that the taxpayer
failed to file a required return or to pay an eligible tax which was
due more than three years prior to the date of the notice. Thus, in
situations involving failure to file a required return or to pay a
required eligible tax, the authority shall, in his discretion, have
the ability to request prior year returns due more than three years
prior and supporting information.
3.
Use of Federal or State Tax Information. The authority may require
a taxpayer to provide copies of the taxpayer's Federal individual
income tax return if it can be demonstrated that the Federal tax information
is reasonably necessary for the enforcement or collection of tax and
the information is not available from other sources or the Pennsylvania
Department of Revenue. Copies of the taxpayer's State individual
income tax return may be required.
[Res. 6-99, 4/12/1999, § 2]
The authority must notify the taxpayer in writing of the basis
for any underpayment determined to exist with respect to any eligible
tax. The notification must include:
A.
The tax period or periods (usually measured in calendar years) for
which the underpayment is asserted.
B.
The amount of the alleged underpayment of the eligible tax for the
tax period in question.
C.
The legal basis (including any statutory or case law citations) upon
which the authority has relied to determine that an underpayment of
an eligible tax exists.
D.
An itemization of the changes made by the authority to a return or
report filed by the taxpayer that results in the determination that
any underpayment exists. A copy of any revised return or report in
authority's file must be provided to the taxpayer.
[Res. 6-99, 4/12/1999, § 3]
1.
Filing of Petitions. A taxpayer has the legal right to challenge
an assessment or denial of a refund claim under the LTBR. However,
a taxpayer has a right to one appeal only. If a taxpayer loses an
assessment appeal, the taxpayer is not entitled to a second refund
appeal after paying the tax. In addition no administrative appeals
are provided for other decisions including, but not limited to, the
denial of an extension of time to provide information or the modification
or termination of an installment agreement. The LTBR requires political
subdivisions to establish appeals procedures. In order to begin the
appeals process the taxpayer must file a complete and timely petition
(the petition). A petition is timely filed if the letter transmitting
the petition is postmarked by the United States Postal Service or
actually received on or before the final day on which the petition
is due. Receipts from carriers other than the United States Postal
Service are not accepted as proof of timely filing. Deadlines for
filing a petition are as follows:
A.
Petitions challenging the denial of a refund shall be filed within
three years after the due date for filing the report or return as
extended or one year after final payment of the tax, whichever is
later. If no report or return is required the petition shall be filed
within three years after the due date for payment of the eligible
tax or within one year after actual payment, whichever is later.
B.
Petitions for reassessment of tax shall be filed within 90 days of
the date of the assessment notice which has been sent to the taxpayer
by the authority.
2.
The authority shall make available a form of petition for appeal
and refund.
3.
Contents. Any petition filed under subsection (1)(A) shall:
A.
State the legal basis for claiming the refund or disagreeing with
the authority's assessment.
B.
State the tax period or periods (i.e., years) to which it pertains.
C.
State the amount of the claim and the type of eligible tax detailed
by tax period.
D.
Include all supporting documentation and calculations.
E.
Provide the name, address and telephone number of the taxpayer's
representative, if any.
F.
Include a statement certifying that the facts in the petition are
true and correct, under penalty of perjury, and that the petition
is not filed for purposes of delay.
G.
Include such other information (essentially identification) as is
reasonably requested by the authority on the petition for appeal and
refund provided to taxpayer.
4.
Hearing/Appeal on Record. The taxpayer shall have the right to request
a hearing in person or based on the petition and record (including
information on file and information submitted by taxpayer). A hearing
based only on the petition and record will not include any in person
hearing or oral arguments. The hearing officer shall have the right
to deny oral hearing and/or oral argument where the taxpayer has submitted
an incomplete petition or where the hearing officer has determined
that the appeal is frivolous, undertaken only for purpose of delay,
or otherwise without merit. If an oral hearing is denied the hearing
officer shall notify the taxpayer in writing of the denial and the
basis for denial.
[Res. 6-99, 4/12/1999, § 4]
The hearing officer shall be appointed by the governing body
of this Township levying the eligible tax.
A.
Any taxpayer filing a petition under § 813 shall be entitled
to a hearing and decision by the hearing officer subject to a request
for hearing and the failure to deny the request for hearing. Decisions
on petitions shall be issued within 60 days of the date a complete
and accurate petition is received. If the hearing officer does not
act within 60 days the petition shall be deemed approved.
B.
Any person aggrieved by a decision under this Section who has a direct
interest in the decision shall have the right to appeal the Court
of Common Pleas of Allegheny County.
C.
Decisions by the hearing officer shall be made according to principles
of law and equity.
[Res. 6-99, 4/12/1999, § 5]
1.
A taxpayer may or may not choose to be represented by a taxpayer
representative. The taxpayer representative may be a lawyer, certified
public accountant, accountant or other tax advisor possessing appropriate
tax training to represent taxpayers in tax appeals. The taxpayer must
submit a written authorization over his signature to use a taxpayer
representative. Such authorization shall include the representative's
name, address and telephone number.
2.
Copies or communications may be sent by the authority or other representative
of the political subdivision to the taxpayer's representative
with original to the taxpayer. Action taken by the taxpayer's
authorized representative shall have the same force or effect as if
taken directly by the taxpayer.
3.
Reasonable notice of the hearing date, time and place will be provided
to the taxpayer by the hearing officer.
4.
The hearing officer may grant a taxpayer's written request for
a continuance of a hearing for good cause. A request for continuance
must be received at least five days before the scheduled hearing date.
5.
The hearing officer shall preside and keep order over any scheduled
hearing. Hearings need not adhere to any technical rules of evidence
but oral testimony shall be taken under oath or affirmation. At the
discretion of the hearing officer depositions or affidavits maybe
used in lieu of oral testimony.
6.
The hearing officer shall the authority to take the following actions:
A.
Delegate the hearing schedule to an employee, agent or other designee.
B.
Regulate the conduct of hearings including, but not limited to, scheduling,
timing, recesses, reconvening, adjournment and any other acts necessary
for the efficient conduct of a hearing.
C.
Administer oaths and affirmations.
D.
Receive evidence.
E.
Permit reasonable examination and cross-examination of witnesses.
F.
Require the production of written evidence such as books, records,
documents and any other pertinent information.
7.
The hearing officer shall sign and mail his final written decision
to the taxpayer with a copy mailed to the taxpayer's authorized
representative, if any.
[Res. 6-99, 4/12/1999, § 6]
1.
A taxpayer who has paid an eligible tax may file a written request
for refund or credit. A request for refund shall be made within three
years of the due date, as extended, for filing the report or tax return
or one year after actual payment of the tax, whichever is later. If
no report is required, the request shall be made within three years
after the due date for payment of the tax or within one year after
actual payment of the tax, whichever is later.
2.
A tax return filed by the taxpayer showing an overpayment shall be
deemed to be a written request for a cash refund unless otherwise
indicated on the tax return.
3.
A request for refund under this Subsection shall not be considered
a petition under § 813 and shall not preclude a taxpayer
from submitting a petition under § 813.
4.
For amounts paid as a result of a notice asserting or informing a
taxpayer of an underpayment, a written request for refund shall be
filed within one year of the date of payment.
[Res. 6-99, 4/12/1999, § 7]
Any taxpayer contacted by the authority regarding the assessment,
audit, determination, review or collection of an eligible tax will
receive a taxpayer notice. The notice shall be incorporated into any
other correspondence sent to a taxpayer by the authority regarding
the assessment, audit, determination, review or collection to tax.
The notice shall be substantially in the following form:
You are entitled to receive a disclosure statement that sets
forth a written explanation of your rights with regard to the assessment,
audit, determination, review, appeal, enforcement, refund and collection
of all local taxes by calling the Borough Tax Office at (412) 221-6055
during regular business hours.
You may request a copy at no charge in person, by telephone
or by mailing a request to the tax office at 425 Bower Hill Road,
Bridgeville, PA 15017.
[Res. 6-99, 4/12/1999, § 8]
1.
General Rule. All overpayment of an eligible tax made to the local
government shall bear simple interest from the date of the overpayment
of such eligible tax until the date of resolution.
2.
Interest Rate. Interest on overpayment shall be paid at the same
rate as the Commonwealth of Pennsylvania is required to pay pursuant
to § 806.1 of the Act of April 9, 1929 (P.L. 343, No. 176)
known as the Fiscal Code (72 P.S. § 1 et. seq.)
3.
Exemptions to Payments of interest:
A.
No interest shall be paid if an overpayment is refunded or applied
against any other eligible tax, interest or penalty due to the local
government within 75 days after the last date prescribed for filing
the report or tax return of the tax liability or within 75 days after
the date the return or report of the liability due is filed, whichever
is later.
B.
Interest is not required to be paid on taxpayer overpayments of interest
or a penalty(ies).
4.
Acceptance of Refund Check. The taxpayer's acceptance of a refund
check from the authority or political subdivision shall not prejudice
any right of the taxpayer to claim any additional overpayment and
interest thereon. Tender of a refund check by the local government
shall be deemed to be acceptable of the check by the taxpayer for
purposes of this subsection.
5.
Definitions. As used in this Section, the following words and phrases
shall have the meanings given to them in this subsection:
A.
"Date of Overpayment" shall mean the later of the paid or the date
the tax is deemed to have been overpaid as follows:
(1)
Any tax actually deducted and withheld at the source shall be
deemed to have been overpaid on the last day for filing the report
for the tax period, determined without regard to any extension of
time for filing.
(2)
Any amount overpaid as estimated tax for the tax period shall
be deemed to have been overpaid on the last day for filing the final
report for the tax period, determined without regard to any extension
of time for filing.
(3)
An overpayment made before the last day prescribed for payment
shall be deemed to have been paid on the last day.
(4)
Any amount claimed to be overpaid with respect to which a lawful
administrative review or appellate procedure is initiated shall be
deemed to have been overpaid 60 days following the date of initiation
of the review or procedure.
(5)
Any amount shown not to be due on an amended income or earned
income and net profits tax return shall be deemed to have been overpaid
60 days following the date of filing of the amended income tax return.
B.
"Date of resolution" shall mean the date the overpayment is refunded
or credited as follows:
(1)
For a cash refund a date proceeding the date of the refund check
by not more than 30 days.
(2)
For a credit for an overpayment:
(a)
The date of the authority's notice to the taxpayer of the
determination of the credit.
(b)
The due date for payment of the eligible tax against which the
credit is applied, whichever first occurs. For a cash refund of a
previously determined credit, interest shall be paid on the amount
of the credit from a date 90 days after the filing of a request to
convert the credit to a cash refund to a date preceding the date of
the refund check by not more than 30 days, whether or not the refund
check is accepted by the taxpayer after tender.
[Res. 6-99, 4/12/1999, § 9]
1.
Errors and Delays. The purpose of this provision is to provide, in
the discretion of the authority, a mechanism to reduce in part or
all, interest and/or penalties where an underpayment is the result
of an error or delay in performance by a representative of the authority
for any period for any one or all of the following reasons:
A.
Any underpayment of an eligible tax finally determined to be due,
which is attributable in whole or in part to any error or delay by
the authority in the performance of a ministerial act. For purposes
of this paragraph, an error or delay shall be taken into account only
if no significant aspect of the error or delay can be attributed to
the taxpayer and after the authority has contacted the taxpayer in
writing with respect to the underpayment of tax finally determined
to be due or payable.
B.
Any payment of an eligible tax to the extent that any error or delay
in the payment is attributable to an officer, employee or agent of
the authority being erroneous or dilatory in performance of a ministerial
act.
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The authority shall determine what constitutes timely performance
of ministerial acts performed under this subsection.
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2.
Penalty or excess interest shall be abated if due to erroneous written
advice furnished to the taxpayer by an officer, employee or agent
of the authority acting in the officer's, employee's or
agent's official capacity if:
A.
The written advice was reasonably relied upon by the taxpayer and
was in response to a specific written request of the taxpayer.
B.
The portion of the penalty or addition to tax or excess interest
did not result from a failure by the taxpayer to provide adequate
or accurate information to the authority.
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Notwithstanding the foregoing, it shall be in the sole discretion
of the authority whether or not to provide written tax advice to a
taxpayer. Taxpayers shall not have any right to compel the authority
to provide written tax advice.
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[Res. 6-99, 4/12/1999, § 10]
Unless otherwise specified by the taxpayer, all voluntary payments
of an eligible tax shall be prioritized as follows: tax; interest;
penalty; then any other fees or charges.
[Res. 6-99, 4/12/1999, § 11]
The authority has the discretion to enter into written agreements
with any taxpayer under which the taxpayer is allowed to satisfy liability
for tax installment payments if the authority determines that the
installment agreement will facilitate collection.
A.
Extent to which installment agreements remain in effect.
(1)
Except as otherwise provided in this subsection, any installment
agreement entered into by the authority under this Section shall remain
in effect for the term of the agreement.
(2)
The authority may terminate any prior installment agreement
entered into under this Section if:
(a)
Information provided by the taxpayer prior to the date of the
installment agreement was inaccurate, false, erroneous or incomplete
in any manner, determined in the reasonable discretion of the authority.
(b)
The authority reasonably believes and has determined that collection
of the eligible tax under the installment agreement is in jeopardy.
B.
If the authority finds that the financial condition of the taxpayer
has significantly changed, the authority may unilaterally alter, modify
or terminate the installment agreement, but only if the following
conditions are satisfied:
(1)
The authority provides a notice of its findings to the taxpayer
no later than 30 days prior to the date of change of the installment
agreement.
(2)
The notice given by the authority to the taxpayer provides the
reasons why the authority believes that a significant change, justifying
a change to the installment agreement, has occurred.
C.
The authority may unilaterally and without notification alter, modify
or terminate an installment agreement entered into under this Section
if the taxpayer fails to do any of the following:
D.
No administrative appeal is permitted in the event of an alteration,
modification or termination of an installment agreement. However,
an appeal may be made to the Court of Common Pleas of Allegheny County.
E.
Prepayment Permitted. Nothing in this Section shall prevent a taxpayer
from prepaying in whole or in part any eligible tax under any installment
agreement.
[Res. 6-99, 4/12/1999, § 12]
Any information obtained by the authority or hearing officer
or any of their respective officers, agents, legal counsel, financial
accountants or employees as a result of any audit, assessment, return,
report, investigation, hearing, appeal or verification of a taxpayer
shall be confidential tax information. It shall be unlawful, except
for official purposes or as provided by law, for such persons to:
A.
Divulge or make known in any manner any confidential information
obtained through any audit, return, assessment, investigation, report,
appeal, hearing or verification of a taxpayer to any person other
than the taxpayer or the taxpayer's authorized representative.
B.
Permit confidential tax information or any book containing any abstract
or particulars thereof to be seen or examined by any person other
than the taxpayer or the taxpayer's authorized representative.
C.
Print, publish or make known in any manner any confidential tax information
of a taxpayer.
[Res. 6-99, 4/12/1999, § 13]
An offense under § 822 is a misdemeanor of the third
degree and, upon conviction thereof, a fine of not more than $2,500
and costs or a term of imprisonment for not more than one year, or
both, may be imposed on the offender. If the offender is an officer
or employee of the authority or the hearing officer, the officer or
employees shall be dismissed from office or discharge from employment.
[Res. 6-99, 4/12/1999, § 14]
1.
If after the decision of an appeal, or if no appeal is requested
by a taxpayer, the authority may engage in efforts to collect any
eligible tax determined to be legally due. Such efforts may include,
but shall not be limited to:
2.
As provided in § 821 of these regulations, the authority
may enter into a written installment agreement with the taxpayer if
the authority determines that an installment agreement will facilitate
collection.
3.
The authority reserves the right to seek criminal prosecution of
a taxpayer in appropriate circumstances.
