Pennsylvania Tax Relief: Payment Plans, OIC & Appeals

Pennsylvania Tax Relief Overview

Owing Pennsylvania state taxes is different from owing the IRS. The Pennsylvania Department of Revenue (PADOR) has its own rules, deadlines, and collection tools. Federal tax relief strategies do not automatically apply to Pennsylvania state tax debt.

Pennsylvania Key Differences (What Makes PA Unique)

• Offer in Compromise: Pennsylvania does have an OIC program (Form REV-567) — unlike many states
• Wage garnishment capped at 10% of gross wages — much lower than the federal 25% rate
• 3-level appeal system (Board of Appeals → Board of Finance & Revenue → Commonwealth Court)
• Bank attachment is administrative — PADOR does not need a court order
• Interest is NOT abatable — Pennsylvania does not waive interest under any circumstance
• 10-year collection statute effective January 1, 2021 (but no limit for trust funds/fraud)
• New 2025 appeal reforms (Act 123 of 2024): 90-day PIT appeals, mediated settlement at BF&R, closing agreements

Depending on your situation, you may need one or more of the following:

• An Offer in Compromise to settle for less than you owe
• A Deferred Payment Plan to pay over time
• Penalty relief (note: interest cannot be abated in PA)
• An appeal if you dispute the assessment (3-level system)
• Lien resolution or bank attachment helps if collection has started
• Filing help if you have unfiled Pennsylvania tax returns

If you run a business in Pennsylvania and owe sales tax or employer withholding tax, the stakes are higher. Trust fund taxes carry no statute of limitations and can create personal liability for responsible persons under 72 P.S. § 7225 (sales tax) and § 7320 (withholding tax).

Pennsylvania Tax Relief Options at a Glance

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What Pennsylvania Tax Notice Did You Receive?

Select your notice type for a quick explanation of what it means and your options.

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What the Pennsylvania Department of Revenue Can Do to Collect

If you owe Pennsylvania state taxes and do not address the balance, PADOR has a range of collection tools. Not every case reaches the most serious actions, but the longer a balance goes unpaid, the more options the state may use.

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Pennsylvania Deferred Payment Plans

If you cannot pay your Pennsylvania state tax balance in full, a Deferred Payment Plan (DPP) may be an option. Payment plans are available through the myPATH online portal. Plans typically range from 6 to 12 months.

Key Conditions for Pennsylvania Deferred Payment Plans

A DPP does not erase your underlying tax debt. It simply gives you more time to pay. Interest continues to accrue, and liens may remain in place. If you can pay the balance sooner, either in full or in a lump sum, that is usually better than stretching payments over a year.

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Which Pennsylvania Tax Relief Option Fits Your Situation?

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Pennsylvania Offer in Compromise (OIC)

Yes, Pennsylvania does have an offer-in-compromise program. This is a major difference from many states. If you owe Pennsylvania state taxes, you may be able to settle for less than the full amount through Form REV-567.

Pennsylvania OIC: Two Bases for Compromise

• Doubt as to Liability: You believe you do not actually owe the tax assessed. You have evidence that the tax liability is incorrect.
• Doubt as to Collectibility: You acknowledge the tax is correct, but you cannot pay the full amount. PADOR evaluates your ability to pay based on income, expenses, and assets.

How to Submit a Pennsylvania OIC

• Form: REV-567 (Offer in Compromise)
• Where to send: Pennsylvania Department of Revenue, PO Box 281041, Harrisburg, PA 17128-1041
• Email: RA-RV-COMPROMISE@PA.GOV
• Include: Completed Form REV-567 with all required financial documentation supporting your basis (doubt as to liability or collectibility)

Important Terms and Conditions

• Payments deposited: Any payments tendered with your offer are deposited pending the decision — they are not held separately
• 5-year compliance: If accepted, you must remain in compliance with all Pennsylvania tax obligations for 5 years from acceptance
• Collection may continue: PADOR may continue collection activity during the pendency of your offer if the Commonwealth's interest would be jeopardized
• Default consequences: If you default on an accepted offer, the full liability plus interest and penalties becomes due immediately
• Waiver of contest rights: An accepted offer waives your right to contest the liability in court

OIC vs. Board of Appeals Compromise

In addition to the REV-567 OIC, the Board of Appeals also has compromise authority under 72 P.S. § 9707. This is a separate process using Form DBA-10 (Request for Compromise) with different bases: doubt as to liability or promotion of effective tax administration. Certain matters are excluded from BOA compromise, including property tax/rent rebate denials, charitable exemption denials, sales tax license revocations, 100% relief requests, hardship-only requests, unfiled returns, and pending criminal prosecution.

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Pennsylvania Penalty Relief

Penalty relief is different from a payment plan. A payment plan lets you pay over time. Penalty relief asks Pennsylvania to reduce or remove penalties when allowed under state rules.

Critical: Interest Is NOT Abatable in Pennsylvania

Under Pennsylvania law, interest is never abated. Unlike penalties, which may be waived for reasonable cause, interest continues to accrue on unpaid tax balances until they are paid in full, and there is no provision for interest abatement. This is one of the most important differences between Pennsylvania and federal tax relief.

Pennsylvania penalties may be abated by the Board of Appeals under Section 2706 of the Tax Reform Code of 1971 when the taxpayer acted in good faith, without negligence or intent to defraud the Commonwealth.

How to Request Penalty Relief

• Submit a petition to the Board of Appeals explaining your reasonable cause basis
• Demonstrate that you acted in good faith, without negligence or intent to defraud
• Provide supporting documentation (medical records, disaster documentation, etc.)

Important Notes

• The burden of proof is on the taxpayer
• Only penalties may be abated — interest cannot be waived
• The Board of Appeals has discretion to deny any penalty abatement request
• Cooperating during an audit and having a history of timely filing/payment may support your request

Penalty Relief vs. Payment Plan

A penalty waiver and a payment plan are separate processes. A payment plan does not automatically remove penalties. Penalty relief must be requested separately and approved based on reasonable cause. Even if penalties are waived, the underlying tax and all interest must still be paid.

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Pennsylvania's 3-Level Tax Appeal System

Pennsylvania has a unique three-level appeal system for challenging tax assessments. Understanding each level and its deadlines is critical — missing a deadline can make your assessment final and much harder to challenge.

New 2025 Appeal Deadlines (Act 123 of 2024)

Effective January 27, 2025, appeal deadlines for Personal Income Tax (PIT), Employer Withholding Tax, and Pass-Through tax have been extended from 60 days to 90 days. All other taxes remain at 60 days. Act 123 also introduced a new mediated settlement process at the Board of Finance and Revenue and authorized the execution of closing agreements between PADOR and taxpayers.

Level 1: Board of Appeals (BOA)

• Type: Administrative appeal within the Department of Revenue
• Deadline: 90 days for PIT, Employer Withholding, and Pass-Through tax; 60 days for all other taxes — measured from the mailing date of the Notice of Assessment
• Extension: Up to 30 additional days "for cause shown"
• Form: REV-65 (Board of Appeals Petition Form)
• Filing: Online filing available at eservices.revenue.pa.gov/FileAnAppeal
• Also available: Compromise requests via Form DBA-10 (doubt as to liability or promotion of effective tax administration) under 72 P.S. § 9707

Level 2: Board of Finance and Revenue (BF&R)

• Type: Independent administrative tax court administered by the State Treasurer
• Deadline: 90 days for PIT, withholding, and pass-through; 60 days for other taxes — measured from the mailing date of the BOA decision
• Extension: Up to 30 additional days "for cause shown"
• Composition: Three members — two appointed by the governor and confirmed by the Senate, plus the State Treasurer (or designee) as chair
• Mediated Settlement (NEW 2025): Independent mediated settlement is now available at no cost to taxpayers. Request within 30 days. Overseen by an independent mediator (attorney or CPA). Voluntary process.
• Online portal: bfrtaxappealportal.patreasury.gov

Level 3: Commonwealth Court of Pennsylvania

• Type: Judicial review
• Deadline: 30 days from the mailing date of the BF&R decision, or from the end of 6 months if the BF&R fails to act
• Review type: De novo — a new trial with no formal record from the BF&R
• Further appeal: Pennsylvania Supreme Court (discretionary)

Closing Agreements (NEW 2025)

Under Act 123 of 2024 (effective January 27, 2025), PADOR and taxpayers may now enter closing agreements for any tax administered by PADOR. These agreements are final and conclusive unless fraud, malfeasance, or misrepresentation of material facts is discovered. This provides a new tool for resolving disputes with certainty.

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Pennsylvania Collection Statute of Limitations

Pennsylvania has a 10-year statute of limitations on tax collection, effective January 1, 2021, under 72 P.S. § 10003.23 (enacted by Act 90 of 2019, HB 17). This means PADOR generally has 10 years from the date of assessment to collect most tax debts.

No Limitation for Trust Fund Taxes and Fraud

The 10-year limitation does NOT apply to the following:

• Trust fund taxes (sales tax and employer withholding) — no time limitation
• False or fraudulent tax returns — no time limitation
• Willful failure to file a return — no time limitation
• Attempting to evade or defeat a tax — no time limitation
• Criminal conviction tax liabilities — no time limitation
• Inheritance tax — exempt from the 10-year limitation
• Unknown liabilities before tax amnesty — no time limitation

Events That Toll (Pause) the 10 Years

• Bankruptcy proceedings
• Offer in Compromise under consideration
• Duration of any installment agreement or deferred payment plan
• Tax appeal or collection action pending before an administrative tribunal or court
• Military service with federal extension
• Written agreement to extend the collection expiration date
• Liability under appeal

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Pennsylvania Tax Liens

A tax lien is a public claim filed by PADOR against your property. In Pennsylvania, liens are filed with the County Prothonotary (Court of Common Pleas). Understanding lien types, priority, and duration is critical — some Pennsylvania liens are indefinite and have no expiration date.

Types of Pennsylvania Tax Liens

Key Lien Features

• Automatic revival: Liens automatically revive under 72 P.S. § 1404.1 — they do not expire
• After-acquired property: Liens attach to property you acquire after the lien is filed
• Notice: You received a Certified Copy of Lien letter by mail
• Payoff request: Use Form REV-1038 (Lien Payoff Request Form)
• Release: Available only upon full payment of all taxes, interest, penalties, and costs

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Pennsylvania Administrative Bank Attachment

Pennsylvania can seize funds from your bank account through administrative bank attachment, without first obtaining a court order. This is one of the most powerful collection tools PADOR has, authorized under 72 P.S. § 10003.22 (Act 85 of 2012, amended by Act 90 of 2019).

No Court Order Required

Unlike most other states, Pennsylvania does not need to go to court to attach your bank account. The process is administrative—PADOR can issue the attachment directly.

Prerequisites for Bank Attachment

Before PADOR can attach a bank account, the following conditions must be met:

• The liability has been assessed
• The liability is final and collectible
• You have not entered into or remained compliant with a deferred payment plan
• A lien has been filed
• You have been advised of potential enforcement actions
• Minimum lien amount: $1,000

The Bank Attachment Process

• FIDM program: PADOR operates a Financial Institution Data Match (FIDM) program — quarterly data sharing to locate delinquent taxpayer accounts
• 5-day notice: You receive a 5-day notice before the attachment takes effect
• 10-day appeal: You have 10 days to appeal to the County Court of Common Pleas where you reside (individuals) or where the entity is located

Grounds for Appeal

You may appeal a bank attachment on the following grounds:

• Mistake of fact (identity, account ownership, amount due)
• Account excluded from attachment by type
• Department failed to properly record the lien
• Department failed to notify you of the liability
• Severe economic hardship
• Spousal relief from joint liability
• Other good cause

Excluded Accounts

The following are generally excluded from bank attachment:

• Joint accounts where the non-obligor was a part-owner before the attachment order
• Funds deposited after the attachment date
• Accounts subject to setoff
• Accounts without an unconditional right of access
• Accounts pledged as security
• Accounts exempt under federal law
• US Armed Forces members on active duty

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Pennsylvania Wage Garnishment for Tax Debt

Wage garnishment means Pennsylvania can take money directly from your paycheck to pay your state tax debt. Unlike the IRS and many other states, Pennsylvania caps wage garnishment at 10% of gross wages—one of the lowest rates in the country.

Pennsylvania Wage Garnishment: Key Facts

• Maximum amount: 10% of gross wages (Act 46 of 2003; 72 P.S. § 10003.15)
• Court order required: No — PADOR can garnish administratively
• Applies to: Any delinquent tax, including corporate officer assessments
• Duration: Continues each pay period until the tax liability is paid in full or the employee leaves the employer
• Employer fee: Up to 2% of the amount collected for bookkeeping costs
• Employer penalty: 5% per month up to 50% of liability for failure to comply

Notices You May Receive

• Notice of Intent to Garnish Wages — warning that garnishment is planned
• Notice of Wage Garnishment — the actual garnishment order sent to your employer

Pennsylvania Wage Garnishment vs. Federal IRS Garnishment

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Pennsylvania Unfiled Tax Returns

If you have not filed Pennsylvania tax returns for one or more years, that can block most resolution options. PADOR may estimate your tax and issue assessments based on those estimates — sometimes higher than what you actually owe.

Filing accurate returns can sometimes reduce an incorrect balance. But do not rush or file bad returns. It is better to prepare the returns correctly with the correct income, deductions, and Pennsylvania credits.

Why Filing Matters

• Unfiled returns block Offer in Compromise, and payment plan eligibility
• PADOR may issue estimated assessments with a higher tax than you actually owe
• Penalty relief generally requires all returns to be filed
• The 10-year statute of limitations on collections may not start until a return is filed
• The 10-year collection period is tolled while returns are unfiled

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Pennsylvania Business, Sales Tax, and Payroll Tax Debt

Business tax debt is riskier than individual income tax debt. Sales tax and employer withholding tax are trust fund taxes — money you collected or withheld that belongs to the Commonwealth. PADOR takes these very seriously, and there is no statute of limitations for collecting trust fund taxes in Pennsylvania.

Responsible Person Warning: Personal Liability for Trust Fund Taxes

Pennsylvania can hold business owners, officers, and certain individuals personally liable for unpaid trust fund taxes:

• Sales tax: 72 P.S. § 7225 — enforceable against "representatives" of the business who actively engaged in management and control
• Employer withholding tax: 72 P.S. § 7320; 61 Pa. Code § 113.12 — withheld taxes constitute a special fund in trust for the Department and are enforceable against the employer, representative, or any person receiving part of the fund

Who Can Be Held Liable?

Officers, owners, and employees actively engaged in management and control of the business — those with authority over financial affairs. The standard is "active control of business operations," not merely holding a title.

Critical: Lack of intent to defraud is no defense. Not receiving personal financial benefit from the non-remittance is no defense.

Sales Tax Trust Fund Status

Sales tax collected from customers is held in trust for the Commonwealth. It never belongs to the business. Willful failure to remit sales tax triggers personal liability under 72 P.S. § 7225.

Withholding Tax Trust Fund Status

Income tax withheld from employee wages constitutes a special fund held in trust for PADOR. The employer is liable for payment whether or not the tax was collected from the employee. Corporate officers and responsible individuals who fail to remit may face personal liability.

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Taxpayer Rights Advocate

PADOR maintains an Office of Taxpayers' Rights Advocates that provides free, confidential assistance to taxpayers with PA personal income tax and inheritance tax concerns. You may request help if: your issue is unresolved through normal procedures; there has been a delay of over 180 days; a promised resolution was not received; or PADOR action is causing substantial hardship.

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Pennsylvania Tax Relief Tools & Resources

Use these official Pennsylvania resources to manage your tax account, file appeals, and understand your rights. Then request a review if the situation is complex or the collection is already active.

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Pennsylvania Government Resources

These are the official Pennsylvania sources for tax information, payment plans, appeals, and rules. Always check the official source for the most current information.

• Pennsylvania Department of Revenue (PADOR) — Official tax agency portal
• Commonwealth of Pennsylvania Revenue Portal — Official portal with all tax sections
• myPATH — Online account portal for taxpayers
• PADOR Tax Liens — Lien rules and release procedures
• PADOR Wage Garnishment — Wage garnishment rules (10% of gross wages)
• PADOR Private Collection Agencies — Private collection information
• PADOR Tax Appeals — 3-level appeal system overview
• Board of Appeals Online Petition — File REV-65 online
• Board of Finance and Revenue — Independent appeal body
• BF&R Mediated Settlement Guidance (PDF) — New 2025 mediation process
• Board of Appeals Compromise — DBA-10 compromise requests
• Form REV-567 (OIC) (PDF) — Offer in Compromise form
• PADOR Payment Plan FAQ — Deferred Payment Plan details
• PADOR Bank Attachment FAQ — Administrative bank attachment rules
• PADOR Employer Withholding Liability FAQ — Responsible person rules
• Taxpayers' Rights Advocate — Free internal PADOR assistance

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Not Sure What to Do With Your Pennsylvania Tax Situation?

Select the card that matches your situation to jump to the relevant section.

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Frequently Asked Questions

Can Pennsylvania garnish wages for state taxes?

Yes. Pennsylvania can garnish wages for state tax debt, but the amount is limited to 10% of gross wages under Act 46 of 2003 (72 P.S. § 10003.15). This is significantly lower than the 25% federal rate and lower than many other states. The garnishment continues each pay period until the tax liability is paid in full or the employee leaves the employer. No court order is required — PADOR can issue the garnishment administratively.

Does Pennsylvania have an offer in compromise?

Yes. Pennsylvania does have an Offer in Compromise program, unlike many states. You must file Form REV-567 with the Pennsylvania Department of Revenue, PO Box 281041, Harrisburg, PA 17128-1041. You can also email RA-RV-COMPROMISE@PA.GOV. Pennsylvania accepts offers based on doubt as to liability (you do not actually owe the tax) or doubt as to collectibility (you cannot pay the full amount). Payments tendered with the offer are deposited pending the decision. If accepted, you must remain in compliance for 5 years. Default results in full liability plus interest and penalties becoming immediately due.

How do I appeal a Pennsylvania tax assessment?

Pennsylvania has a three-level appeal system: Level 1 — Board of Appeals (BOA): File Form REV-65 within 90 days for personal income tax, employer withholding tax, or pass-through tax (60 days for all other taxes), measured from the mailing date of the Notice of Assessment. Online filing is available at eservices.revenue.pa.gov/FileAnAppeal. Level 2 — Board of Finance and Revenue (BF&R): If you disagree with the BOA decision, appeal within 90 days (60 days for other taxes). The BF&R is an independent body administered by the State Treasurer. As of January 27, 2025, you may also request a free mediated settlement within 30 days. Level 3 — Commonwealth Court: If still unsatisfied, file an appeal within 30 days. The review is de novo (a new trial with no formal record from the BF&R).

Can Pennsylvania attach my bank account?

Yes. Pennsylvania can attach bank accounts administratively without obtaining a court order first, under 72 P.S. § 10003.22 (Act 85 of 2012, amended by Act 90 of 2019). This is called an administrative bank attachment. Before attachment, PADOR must have assessed the liability, filed a lien, and advised you of potential enforcement actions. You receive a 5-day notice before funds are taken, and you have 10 days to appeal to the County Court of Common Pleas. PADOR also uses a Financial Institution Data Match (FIDM) program to locate accounts. You can appeal on grounds including mistake of fact, economic hardship, spousal relief, or other good cause.

Can I get a payment plan for Pennsylvania state taxes?

Yes. Pennsylvania offers a Deferred Payment Plan (DPP) through the myPATH online portal (mypath.pa.gov). Plans typically range from 6 to 12 months. ACH withdrawal from a checking or savings account is required. A down payment is optional but may improve approval chances. The first payment is generally due within 30 days of plan approval. You must be in billing or collections status, not already on a payment plan, and not currently in wage garnishment, bank attachment, or bankruptcy. A payment plan does NOT stop liens, federal offsets, or responsible party assessment liens. Interest continues to accrue during the plan.

Can Pennsylvania waive penalties and interest?

Pennsylvania may waive penalties if you can demonstrate reasonable cause under Section 2706 of the Tax Reform Code of 1971. The Board of Appeals has the authority to abate penalties when the taxpayer acted in good faith, without negligence or intent to defraud. However, interest is not abatable in Pennsylvania. Interest continues to accrue on unpaid balances until paid in full, and no provision exists for interest abatement. This is a critical difference from federal tax relief, where the IRS may abate interest in certain circumstances.

What is the statute of limitations on Pennsylvania tax collections?

Pennsylvania has a 10-year statute of limitations on collection, effective January 1, 2021, under 72 P.S. § 10003.23 (enacted by Act 90 of 2019, HB 17). However, there is NO time limitation for trust fund taxes (sales tax and employer withholding), false or fraudulent returns, willful failure to file, attempted tax evasion, criminal conviction tax liabilities, inheritance tax, and unknown liabilities before tax amnesty. The 10 years is also tolled (paused) during bankruptcy, OIC review, installment agreements, appeals, and military service.

How long does a Pennsylvania tax lien last?

Pennsylvania tax liens are filed with the county prothonotary. Corporate tax liens have super-priority under 72 P.S. § 1401 and are indefinite (no expiration). Personal Income Tax, Employer Withholding Tax, and Sales and Use Tax liens are also indefinite in duration, as of August 4, 1986, under 72 P.S. §§ 7242 and 7345(b). Liens automatically revive under 72 P.S. § 1404.1 and attach to after-acquired property. The lien is released only upon full payment of all taxes, interest, penalties, and costs. Use Form REV-1038 to request a lien payoff amount.

What if my Pennsylvania tax debt is from sales tax or payroll withholding?

Sales tax and employer withholding tax are trust fund taxes in Pennsylvania, and they are treated much more seriously than individual income tax. There is no statute of limitations for collecting trust fund taxes. Under 72 P.S. § 7225 (sales tax) and § 7320 (withholding tax), responsible persons — including officers, owners, and employees actively engaged in management and control — can be held personally liable. Lack of intent to defraud is no defense. Not receiving personal financial benefit is no defense. If your business owes trust fund taxes, get professional help immediately.

What if I have unfiled Pennsylvania tax returns?

Unfiled returns can block most resolution options. PADOR may estimate your tax and issue assessments that are higher than what you actually owe. Filing accurate returns can sometimes reduce an incorrect balance. Do not rush or file bad returns — get them prepared correctly with the right income, deductions, and Pennsylvania credits. Both OIC and payment plan eligibility generally require all returns to be filed first.

Is Pennsylvania's interest ever abated?

No. Pennsylvania does not abate interest under any circumstance. Unlike the federal IRS, which may abate interest in limited situations, Pennsylvania law provides no mechanism for interest abatement. Interest accrues on unpaid tax balances from the due date until the balance is paid in full, and it cannot be waived, reduced, or removed. This is one of the most important differences between Pennsylvania state tax relief and federal tax relief.

What changed in Pennsylvania tax law in 2025?

Effective January 27, 2025, Act 123 of 2024 made several important changes: (1) PIT appeal deadlines extended from 60 to 90 days at both the Board of Appeals and Board of Finance and Revenue; (2) A new mediated settlement process at the BF&R, available at no cost to taxpayers, overseen by an independent mediator (attorney or CPA); (3) Authority for PADOR and taxpayers to enter closing agreements that are final and conclusive. These changes significantly improve taxpayer rights and options for resolving disputes.

Sources Used

These are the official government sources used for this page. Always check the current official source for the most up-to-date information.

• Pennsylvania Department of Revenue -- Official Portal: www.revenue.pa.gov ↗
• Commonwealth of Pennsylvania -- Revenue Portal: www.pa.gov/agencies/revenue ↗
• PADOR -- Tax Liens: www.pa.gov/agencies/revenue/tax-compliance/pa-tax-liens ↗
• PADOR -- Wage Garnishment: www.pa.gov/agencies/revenue/tax-compliance/wage-garnishment ↗
• PADOR -- Private Collection Agencies: www.pa.gov/agencies/revenue/tax-compliance/private-collection-agencies ↗
• PADOR -- Tax Appeals: www.pa.gov/agencies/revenue/get-assistance/tax-appeals ↗
• PADOR -- Board of Appeals Online Filing: eservices.revenue.pa.gov/FileAnAppeal ↗
• PA Treasury -- Board of Finance and Revenue: www.patreasury.gov/bfr ↗
• PA Treasury -- BF&R Mediated Settlement Guidance (PDF): patreasury.gov/pdf/bfr/BFR-Mediated-Settlement-Guidance.pdf ↗
• PADOR -- Board of Appeals Compromise: www.pa.gov/agencies/revenue/get-assistance/tax-appeals/request-for-compromise ↗
• PADOR -- Form REV-567 (OIC) (PDF): Form REV-567 (PDF) ↗
• PADOR -- Payment Plan FAQ: Payment Plan FAQ ↗
• PADOR -- Administrative Bank Attachment FAQ: Bank Attachment FAQ ↗
• PADOR -- Employer Withholding Liability FAQ: Withholding Liability FAQ ↗
• PADOR -- Taxpayers' Rights Advocate: Advocate Assistance ↗
• PADOR -- Penalty and Interest Guide: Penalty & Interest Guide ↗
• 72 P.S. § 1401 -- Liens of Taxes Due to Commonwealth
• 72 P.S. § 1404.1 -- Automatic Revival and Priority of Tax Liens
• 72 P.S. § 7225 -- Sales Tax Responsible Party Assessment
• 72 P.S. § 7320 -- Employer Withholding Responsible Party Assessment
• 72 P.S. § 7242 -- Personal Income Tax Lien
• 72 P.S. § 7345 -- Employer Withholding Tax Lien
• 72 P.S. § 10003.15 -- Wage Garnishment (Act 46 of 2003)
• 72 P.S. § 10003.22 -- Administrative Bank Attachment (Act 85 of 2012, Act 90 of 2019)
• 72 P.S. § 10003.23 -- Statute of Limitations for Collection (Act 90 of 2019)
• 72 P.S. § 9704 -- Board of Finance and Revenue Proceedings
• 72 P.S. § 9704.1 -- Mediated Settlement (Act 123 of 2024)
• 72 P.S. § 9707 -- Board of Appeals Compromise Authority
• 61 Pa. Code § 113.12 -- Liability of Employer for Withheld Taxes
• 61 Pa. Code § 119.8 -- Appeal to Commonwealth Court

Disclaimer: This page provides general information about Pennsylvania state tax collection procedures and is not legal advice. Tax laws and agency procedures change. Always consult the official Pennsylvania Department of Revenue website or a qualified tax professional for advice specific to your situation. No guarantee of any particular outcome is expressed or implied. Approval for payment plans, Offers in Compromise, penalty relief, and other resolutions is discretionary.