Board of Finance & Revenue - Harrisburg, PA

About Board of Finance & Revenue

The Board of Finance and Revenue (BF&R) represents the second level of the tax appeal process for the Commonwealth of Pennsylvania. Located in the Riverfront Office Center at 1101 South Front Street, this independent administrative board reviews decisions made by the Pennsylvania Department of Revenue regarding various state taxes, including Sales and Use Tax, Personal Income Tax, and Corporation Taxes. The Board's mission is to provide a fair, impartial, and timely review of tax appeals for both individual taxpayers and businesses.

Functions and Appeals

The Board functions as a quasi-judicial body. Taxpayers who are dissatisfied with a decision from the Department of Revenue's Board of Appeals may file a petition with the BF&R. The Board's responsibilities include:

• Reviewing Petitions: Examining arguments and evidence submitted by taxpayers contesting tax assessments or refund denials.
• Conducting Hearings: Holding public hearings where taxpayers or their representatives can present their case.
• Issuing Orders: Delivering formal written decisions on tax disputes.
• Compromise: Under certain circumstances, the Board has the authority to review offers in compromise.

Visiting the Board

The BF&R is housed within the Riverfront Office Center, a large government facility shared with PennDOT. Security screening is mandatory for all visitors. Entrants must pass through metal detectors and have their bags inspected. Photo identification is required to enter the building. While many petitions and documents can be filed online or via mail, public hearings are held on-site.

Parking and Accessibility

Visitors will find a free parking lot available at the Riverfront Office Center, though it can be busy. The facility is fully accessible to individuals with disabilities, featuring ramps and elevators. Public transportation is available via CAT bus routes that stop along Front Street.