Hearings before the Board of Finance and Revenue will now be offered in person or via videoconference using Microsoft Teams. (Using the Hearing Reply Form, the parties will decide which option they prefer.) The public is welcome to attend in-person hearings, and may observe hearings on Teams by clicking on the “Calendar” button below, then clicking on “Hearing Schedule,” and finally clicking on the “Teams Meeting” link or calling in to the designated telephone number.

BFR Remote Public Hearing Protocols and Instructions

In order to allow for a more efficient transfer of large files, the Board of Finance and Revenue has launched a new drop-off system explained by the following:

BFR Public File Dropoff Instructions

There should be no expectation of privacy as to matters openly discussed during public sessions of the Board of Finance & Revenue. Notice of this meeting has been publically advertised pursuant to the requirements of the State Sunshine Law. The agenda, minutes, votes and proceedings of public sessions of the Board of Finance & Revenue are recorded and are public records, subject to Pennsylvania’s Right to Know Law.

All attorneys, taxpayer representatives and persons testifying before the Board of Finance & Revenue are responsible for maintaining the confidentiality of any personal taxpayer information, including tax identification numbers. If the disclosure of confidential information is necessary, it is the obligation of any attorney, taxpayer representative or person testifying before the Board to request the confidential information to be heard in executive session of the Board.

Board of finance & Revenue

About the Board

The Board consists of three members. Two members are appointed by the Governor and confirmed by the Pennsylvania Senate. The State Treasurer or her designee is the third member and is Chair. The two appointed Board members and the State Treasurer’s designee must:

  • Be a United States citizen and a Pennsylvania resident
  • Be an attorney licensed in Pennsylvania or a certified public accountant
  • Possess at least ten years of experience in a position requiring substantial knowledge of Pennsylvania tax law
  • Devote full time to Board duties

Appointed members serve until their successor is nominated and confirmed.

General Information

Board Members

Jacqueline A. Cook (Chair - Designee for the State Treasurer)
Paul J. Gitnik (Member)
David R. Kraus (Member)

Ex Parte Communications Prohibited

The law prohibits Board members and Board staff from participating in any ex parte communications with a taxpayer or their representative or the Department of Revenue regarding the merits of any tax appeal pending before the Board.

A copy of the Board’s Ex Parte Regulations are available in Chapter 702, Subchapter D (PDF)

Compromise Authority

It is the Board’s policy to encourage compromise settlements as a judicious means of resolving tax matters thereby reducing the costs associated with potential litigation. The Board's regulations, Chapter 703, Subchapter B, discuss in more detail.

Request for Compromise Form

Published Decisions in Searchable Database

Decisions of the Board, including dissenting opinions, are published (after deletion of certain confidential information) on a publicly accessible, searchable, internet website. The database does not contain any decisions until after April 1, 2014.


BFR Searchable Database

Public Hearings

BF&R hearings are open to the public.

Representation Before the Board

Taxpayers may be represented before the Board by themselves, by an attorney, by an accountant, or by another representative so long as the representation does not constitute the unauthorized practice of law.

Appeal to Court

Decisions from the Board may be appealed to the Commonwealth Court and will be heard de novo (i.e., no formal record, such as a transcript, will be made before the Board).

How To File a Petition

In order to appeal a decision of the Pennsylvania Department of Revenue, Board of Appeals, a petition must be filed with BF&R.

Petitions may be filed via mail, electronically, fax or hand-delivery. While a specific appeal form is not required, BF&R prefers appeals to be filed using the Petition Form.

Service Requirements

  • The Board will docket the petition form and the first 20 pages of an original submission onto the Revenue's appeal system.
  • The Revenue will be deemed to be served electronically when the Board dockets the petition onto the Revenue's appeal system.
  • Evidence submissions greater than 20 pages must be provided to both the Board and the Revenue.
  • All electronic evidence (CDs, USB drives, emails) must be provided to both the Board and the Revenue.
  • Email is the preferred delivery method for evidence submission, (10MB) size limit.

Petition Form used to initiate an appeal to the Board of Finance and Revenue for: (1) review of a decision made by the Pennsylvania Department of Revenue, or (2) refund of monies paid to an agency of the Commonwealth other than the Pennsylvania Department of Revenue.

Request for Compromise Form required to be submitted along with the Board of Finance and Revenue Petition form whereby Petitioner explains the nature and reason for the compromise requested.

Notice providing information regarding how to: (1) appeal a decision of the Board of Finance and Revenue to Commonwealth Court, or (2) request that the Board of Finance and Revenue reconsider its order.

Liquid Fuels

Eligible farmers, first responders, municipalities and non-profit schools may apply for refunds of liquid fuel taxes paid. The Board returned more than $20 million in liquid fuel tax refunds each year.

Who is eligible?

A qualified agricultural producer who uses liquid fuels – such as gasoline or undyed diesel – as part of his or her production operation is eligible to apply for a refund. NOTE: YOU MAY ONLY RECEIVE A REFUND FOR ELIGIBLE FUEL PURCHASED WITHIN A 25 MILE RADIUS. Trucks, pickups, cargo vans, as well as machinery that requires fuel to operate, are eligible.

Volunteer fire, ambulance, and rescue squads incorporated as a non-profit are also eligible for this refund for liquid fuels taxes on gasoline and clear diesel. Squads must provide a copy of their Articles of Incorporation or Charter as well as proof of liquid fuels tax payment when applying for the refund.

Political subdivisions, non-public schools and non-profit schools may also be eligible for liquid fuels tax refunds, however the deadline for these groups to apply is March 31.

Application Deadlines

  • Agriculture, Volunteer Fire Companies and Ambulance Service Providers, Aviation Claim forms are mailed by the end of June (Must be postmarked by September 30).
  • Political Subdivisions (municipalities and local governments), Non-public/Non-profit Schools, Pennsylvania Government Agency Claim forms are mailed by the end of December (Must be postmarked by March 31).
  • Government Aviation, United States Government Agency Claim forms are mailed in December (No deadline for filing, can file at any time for the previous 12 month period).

Statutory Meeting

Date: 12/21/2021 Meeting

Meeting Minutes:

Date: 06/24/2021 Meeting

Meeting Minutes:

Date: 12/21/2020 Meeting

Meeting Minutes:

Date: 06/22/2020 Meeting

Meeting Minutes:

Statutory Reports

Current Statutory Report: December 21, 2021

Decision Search
Recording Policy
Board Encourages