§ 7.3. Petitions.

 (a)  Filing. Petitions should be filed with the Secretary of the Board of Appeals, Post Office Box 8480, Harrisburg, Pennsylvania 17105 within the time limits prescribed by statute or this title—see §  7.4 (relating to filing of special petitions). Petitions are filed on the date received by the Board. Written petitions received by the Board after the date prescribed by statute or this title, but presented to other Department personnel prior to or on the date prescribed by statute or this title are deemed filed as of the date of receipt by the other Department personnel. The burden is on the taxpayer to present evidence sufficient to prove the petition was timely presented to the Department.

 (b)  Contents. Petitions shall be in writing, signed by the petitioner—if corporate petitioner, a corporate officer shall sign—or authorized representative and shall contain:

   (1)  General requirements.

     (i)   Petitioner’s name, address and telephone number.

     (ii)   Name, address and telephone number of authorized representative, if any.

     (iii)   Designation of the tax, including the year or other period and the amount involved. A copy of any document relating thereto shall be attached.

     (iv)   Petitioner’s license number, account number, employer identification number, Social Security number, claim number, file number, corporate box number or other appropriate identifying designation.

     (v)   A detailed statement in separate numbered paragraphs of the facts and grounds relied upon. If based upon a written document, a copy of the document, or material part thereof, shall be attached.

     (vi)   A statement specifying the relief to which the taxpayer deems itself entitled.

     (vii)   A statement indicating whether or not a hearing is requested.

     (viii)   A signed statement certifying that the facts contained in the petition are true and correct to the petitioner’s knowledge and belief, and that the petition is not made for purposes of delay.

     (ix)   Upon written request the Board may require a petitioner to furnish additional information that may be necessary to define the issues or to determine the case. The Board may deny the petition for failure to furnish the additional information within a stated reasonable amount of time after the request.

   (2)  Special requirements.

     (i)   Protests. In the case of an Inheritance and Estate Tax petition—protest—the petition shall, in addition to the requirements of paragraph (1), contain the decedent’s name, last known address, the file number and the assessment control number, if applicable.

     (ii)   Sales, use and hotel occupancy tax bonds.

       (A)   In the case of petitions involving the sales, use and Hotel Occupancy Tax, the Department may by notice require a petitioner to file a reassessment bond. This bond shall be filed within 5 days of the date of the notice. Reassessment bonds shall be on a form approved by the Department, in an amount of 120% of the amount of the assessment remaining unpaid at the time of notice of bond requirement, and shall be issued by a surety company authorized to do business in this Commonwealth.

       (B)   A petitioner, in lieu of filing a bond, may deposit with the Department a certified check payable to the Pennsylvania Department of Revenue in the amount of the bond required. On written application to and approval by the Department, the petitioner may post other security.

       (C)   If a reassessment bond is required, a petitioner may, within the time for filing the bond, file a written request for a hearing before the Board regarding the need for or amount of the bond. The petitioner shall furnish a financial statement to the Board at the time the request for hearing is made. The validity of the assessment itself may not be considered at the hearing. The determination of the Board will be final and its order shall be complied with within 15 days after notice thereof is mailed to the petitioner. If a taxpayer fails to appear at a scheduled hearing, the Board may immediately cause a lien to be filed under section 242 of the TRC (72 P. S. §  7242).

     (iii)   Personal income tax security requirement in jeopardy assessment appeals. A petition for reassessment of a jeopardy assessment shall be accompanied by a bond or other security in an amount that the Department deems necessary. The bond shall be executed by a surety company which is authorized to do business in this Commonwealth. A petitioner may deposit with the Department, cash or a certified check payable to the Pennsylvania Department of Revenue in the amount required by the Department. On written application to and approval by the Department, the petitioner may post other security. In the case of failure to post an acceptable bond or other security, the Board will nonetheless accept the petition, if filed within the 10 day period provided by statute. If an acceptable bond or other security is not posted, the Department has the right to file a lien or otherwise proceed with collection of the assessment, even though the assessment has been appealed.

 (c)  Perfection of petition.

   (1)  A claim for relief which fails to satisfy the requirements of subsection (b) shall be registered upon receipt. Thereafter, the Board may request the taxpayer to submit additional information needed for the claim to conform to subsection (b). Failure to submit the requested additional information within 30 days of the date of Board’s request shall result in the dismissal of the claim.

   (2)  For purposes of section 806.1(a)(4) of the FC (72 P. S. §  806.1(a)(4)), the administrative review procedure will be deemed to be initiated on the date the requested additional information is received by the Board.

   This section cited in 61 Pa. Code §  7.1 (relating to definitions).