Pennsylvania BFR Grants Relief in Taxpayer’s Part-Year Resident Tax Appeal

The Pennsylvania Board of Finance and Revenue (BFR) granted the taxpayer’s petition for review of a personal income tax assessment for the relevant period. The taxpayer had filed a tax return as a part-year resident of Pennsylvania, reporting income and taxes withheld only for a limited period, when he became a resident of New York. The Department of Revenue (DOR) had initially issued an assessment for additional tax, but the taxpayer claimed he did not receive the notice due to an incorrect mailing address. The BFR found that the notice was indeed undeliverable and granted jurisdiction to review the merits ...