What services are offered by the Office of Taxpayers’ Rights Advocate?
Before seeking help from the Office of Taxpayers’ Rights Advocate (OTRA), you should first try to resolve any issues by working directly with the Department of Revenue. If you have been unsuccessful in resolving a problem related to individual or inheritance tax, the OTRA provides assistance for taxpayers with concerns about the following:
- An issue with, or action by, the Department of Revenue that has not been resolved by normal, established procedures.
- A delay of more than 180 days.
- A response or resolution not received by the date promised.
- An action by the Department of Revenue that will cause a substantial hardship.
How can the Office of Taxpayers’ Rights Advocate help me?
Generally, the Office of Taxpayers’ Rights Advocate (OTRA) can help a person who:
- Is suffering or is about to suffer a significant hardship.
- Will incur significant costs (including fees for professional representation).
- Has experienced a delay of more than 180 days to resolve a tax issue.
- Has not received a response or resolution by the date promised.
Relief from Joint Liability
Married taxpayers who file joint Pennsylvania personal income tax returns are jointly and individually responsible for the taxes and any interest or penalties due on joint returns, even if they later divorce.
Three types of relief from joint liability are available to a taxpayer who filed a joint Pennsylvania personal income tax return with his or her spouse:
- Understatement of tax
- Separation of liability
- Income allocation requirements differ for each type of relief
For more information, see the Relief from Joint Liability book (PA-971) [PDF].
Injured Spouse Relief
A spouse may claim injured spouse relief to protect his or her share of overpaid tax from being applied toward his or her spouse’s past due personal income tax liabilities, child/spousal support liabilities, court-ordered obligations or federal income tax debt. See Injured Spouse Claim and Allocation (PA-8379) [PDF] for more information.
Duress
A domestic violence victim who can demonstrate he/she involuntarily completed a return as a result of spousal abuse and/or duress should contact the advocate for further information and guidance.
The Office of Taxpayers’ Rights Advocate is not designed to circumvent normal procedural channels in resolving tax disputes, but rather to intercede on the taxpayer’s behalf when normal departmental processes break down.
The Office of Taxpayers’ Rights Advocate cannot:
- Act as legal counsel for individual situations.
- Reduce tax liability through offer of compromise when taxes are legally due.
- Grant or set up payment plans.
- Release liens, however if a taxpayer assistance order or a relief determination eliminates a tax liability, any associated liens will automatically be released.
- Change a final assessment issued by the Department of Revenue if the Board of Appeals, Board of Finance and Revenue or any other court has upheld the assessment.
- Change Pennsylvania’s tax laws for individual situations.
- Accept cases where the Department of Revenue can generally provide the service the taxpayer needs without the OTRA’s involvement (examples: processing of original tax returns, amended returns, rejected and unpostable returns).
- Provide expected dates that individual refunds will be issued.
- Help with federal, local and/or county tax matters.
Innocent Spouse Relief Eligibility Explorer
Please review the following questions to see if you qualify for innocent spouse relief.
| Did you file a joint return for the year you want relief? | |
| Yes | No |
| You do not qualify | |
| Does your joint return have an understatement of tax due to erroneous items of your spouse? | |
| Yes | No |
| You may qualify for relief from understatement of tax (see PA 971) | |
| Does your joint return have an understatement of tax due, in part, to an item of your spouse? | |
| Yes | No |
| You may qualify for relief from separation of liability (see PA 971) | |
| Does your joint return have a liability related to an underpayment of tax? | |
| Yes | No |
| You do not qualify | |
| Are you divorced, widowed, or legally separated from the spouse with whom you filed a joint return? | |
| Yes | No |
| You may qualify for relief by income allocation(see PA 971) | |
| Were you and your spouse members of the same household for an entire year before filing for relief? | |
| Yes | No |
| You do not qualify | You may qualify for relief by income allocation (see PA 971) |
What are your rights as a taxpayer?
Pennsylvania has a Taxpayers' Bill of Rights that ensures equity and fairness in tax administration and enforcement. The Taxpayers’ Bill of Rights sets forth uniform procedures so that the Department of Revenue treats all taxpayers equally and fairly. The department encourages taxpayers to review a department publication, Your Rights as a Taxpayer [PDF], to learn about the department’s responsibilities and the rights they are entitled to.
Taxpayers have the right to receive prompt, courteous and professional assistance. If you ever feel that you do not receive this type of assistance, please share your experience using our customer service feedback survey.
Taxpayers have the right to be informed and receive clear and easily understandable communication from the department.
Taxpayers have the right to have their tax returns and other information kept secure and confidential. The department will not disclose taxpayer information unless authorized by the taxpayer or by law.
Taxpayers have the right to retain an authorized representative, such as a CPA or an attorney, to represent them.
Taxpayers have the right to challenge any of the department’s assessments. To appeal an assessment or certain decisions of the department, a taxpayer must file a petition with the Board of Appeals. For your specific appeal timeframe, please reference your notice. Taxpayers may also request a refund if the request is made within the time limits provided by law. To request a refund, a taxpayer must also file a petition with the Board of Appeals.
Contact us
Taxpayers should include a completed Taxpayer Request for Assistance Form (REV-556) with all written correspondence.
You can reach us by phone, email, or fax.
Mailing address:
Pennsylvania Department of Revenue
Office of Taxpayers' Rights Advocate
Lobby, Strawberry Square
Harrisburg, PA 17128-0101