Taxpayer Bill Of Rights

 

Act 50 Taxpayer Bill of Rights

This is a list of your rights as they relate to an audit performed by Berkheimer; a request you may have for a refund of taxes paid by you; the steps you may take to appeal an audit determination or denial of a refund; and the steps Berkheimer can take to collect unpaid taxes.

These rights apply to the collection of the following kinds of taxes: earned income tax; net profits tax; occupation assessment tax; local services tax; business privilege tax; mercantile tax; amusement / admission tax; and per capita tax.

When you request it, Berkheimer must supply you with a copy of these written rights, at no charge to you.

When you pay a local tax, Berkheimer must apply your payment first to the tax due; then to interest due, if any; next, to penalties due, if any; and finally, to other fees and charges, if any.

Your rights during an audit.

If you receive a letter from Berkheimer requesting additional information about your tax returns or tax liability, i.e., an “inquiry letter,” you have thirty (30) days from the date the letter is mailed to respond to it.

Example: Berkheimer sends to Taxpayer a letter asking her to send in a copy of her W-2 form for the past tax year. Taxpayer has thirty days to respond to our letter by sending in her W-2 form.

If you need additional time to respond to a letter requesting more information, you may write to Berkheimer or call us at (800) 360-5555 ext. 3 to ask for more time to respond to our letter. If you write for an extension of time to respond to our inquiry letter, Berkheimer will inform you in writing as to whether your request has been granted. If you call to make your request, we will inform you of our decision at that time and send you a letter verifying our decision. Your request for additional time to respond to our inquiry letter must state all the reasons why you need extra time.

Example: Berkheimer sends to Taxpayer a letter asking her to send in a copy of her W-2 form for the past tax year. Taxpayer calls Berkheimer to say that she will need an extra ten days to find her W-2 form because her tax records are with her accountant who is away on vacation. Berkheimer grants her request over the phone and sends a letter to verify that she has forty (40) days to respond to our request.

Example 2: Berkheimer sends to Taxpayer a letter asking her to send in a copy of her W-2 form for the past tax year. Taxpayer sends a letter to Berkheimer to say that she will need an extra ten days to find her W-2 form because her tax records are with her accountant who is away on vacation. Berkheimer grants her request and sends a letter to verify that she has forty (40) days to respond to our request.

Berkheimer cannot take any action against you until the thirty (30) day response period has expired. If you have been granted an extension of time to respond to our inquiry letter, that extra time must also expire before Berkheimer can take other action.

Example: Berkheimer mails a letter to Taxpayer on November 1 asking her to send in a copy of her W-2 form for the past tax year. Taxpayer has until December 1 to respond to our request. Berkheimer cannot send out any other notices or letters to Taxpayer until after December 1.

Example 2: Berkheimer mails a letter to Taxpayer on November 1 asking her to send in a copy of her W-2 form for the past tax year. Taxpayer sends a letter to Berkheimer to say that she will need an extra ten days to find her

W-2 form because her tax records are with her accountant who is away on vacation. Taxpayer has until December 11 to respond to our request. Berkheimer cannot send out any other notices or letters to Taxpayer until after December 11.

If Berkheimer wants proof that you filed tax returns or paid taxes for prior tax years, i.e., for tax years other than the most current, we can only ask about the three (3) prior tax years.

Example: Berkheimer sends a letter to Taxpayer on November 1, 2009 requesting copies of prior year tax returns.

Berkheimer can only ask for tax returns for the prior three (3) years, i.e., for the tax years 2006, 2007 and 2008.

If Berkheimer finds that you have failed to file a tax return for the previous three years, or if we find that you underreported income for the previous three years, or if we find that you failed pay the tax due for the three prior years, we can send

Petition for Appeal.

If you would like to file a Petition for Appeal please click here to download the Act 50 Petition For Appeal form. In order to view and print the form you will need Adobe Acrobat on your computer.

After you download the form you may fill it out and send it to this address:

Berkheimer
Department of Appeals
1883 Jury Road
Pen Argyl, PA. 18072