Board of Appeals Online Petition Center
The Pennsylvania Department of Revenue Board of Appeals is responsible for reviewing petitions contesting tax assessments or settlements issued by the Department. The Board also accepts most petitions for refund of taxes already paid to the Department.
  • Submitting a Petition: Pennsylvania Department of Revenue Appeals may be filed using two different methods:
    • US Mail - Print the paper form REV-65 listed on the left menu and mail it to the address listed on the form. Include any supporting documentation.
    • Electronic Petition - Select "Submit a Petition" on the left menu to log in and file your petition online. You will be directed to enter various information and include any additional documents if necessary. Electronic Filing Process Details")
  • Electronic Signatures: You must have a registered e-Signature account to file an electronic petition. If you previously used an e-Signature account for e-TIDES the same one may be used to file an appeal. If you do not yet have an e-Signature account click "Register for a New Account" on the left menu. If you are experiencing difficulties with your e-Signature account, please contact the Customer Experience Center at 717-787-1064 or send an email to
  • Authorization to Represent: If you are a representative, you must provide a Power of Attorney form or a signed statement on the Petitioner's letterhead authorizing you to act on their behalf. The completed Power of Attorney form or Statement of Authorization may be mailed, faxed (717-787-7270) or scanned and sent electronically to the Board with your petition. If sending a Statement of Authorization please include the confirmation number provided at the end of the online submission process. If the Statement of Authorization or Power of Attorney form is not submitted electronically with the petition, the Board of Appeals must receive the form within 15 days of the date the petition was filed.
  • Corporate Officer Signature: Corporation Tax appeals must provide a Corporate Officer Signature Form with the petition. The completed Corporate Officer Signature form may be mailed, faxed or scanned and sent electronically to the Board with your petition.
  • Evidence to be presented to the Board of Appeals: Any evidence you wish to submit with your petition may be sent as file attachments with the electronic petition or in paper form with your printed REV-65. Refer to the "Frequently Asked Questions" for a list of acceptable file formats. If you are sending evidence separately from your petition please reference your confirmation number or Board of Appeals docket number on any correspondence.
  • Communications with the Board: Communications, including the Board’s Final Order, may be transmitted to you or your representative via email by making the election on the petition form. NOTE: Electronic communications via email are unsecured. If you elect to receive communications via email, you and your representatives assume the responsibility for the confidentiality of the information contained in the emails sent to and from the Board. The Commonwealth will not be held liable for the disclosure of any confidential information sent via email.

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