The Pennsylvania Board of Finance and Revenue (BFR) partially granted the taxpayer’s petition for the relevant tax period. The taxpayer, a specialized packaging company, requested a waiver of interest, fees, and penalties assessed for late filing and underpayment of tax after transitioning from ADP’s Professional Employer Organization model to a Payroll Process Outsourcing arrangement, during which the company was unaware of the need to file under its own Federal Employment Identification Number and obtain a new state tax ID. The BFR found that the taxpayer acted in good faith, without negligence, and without intent to defraud, granting the request for ...