Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-208. Taxpayer assistance orders

(a) Authority to issue.--On application filed by a taxpayer with the department Taxpayers' Rights Advocate in the form, manner and time prescribed by the secretary and after thorough investigation, the Taxpayers' Rights Advocate may issue a taxpayer assistance order if, in the determination of the Taxpayers' Rights Advocate, the manner in which the State tax laws are being administered is creating or will create an unjust and inequitable result for the taxpayer.  A determination by the Taxpayers' Rights Advocate under this section to issue or to not issue a taxpayer assistance order is final and cannot be appealed to any court.

(b) Terms of a taxpayer assistance order.--A taxpayer assistance order may require the department to release property of the taxpayer levied on, cease any action or refrain from taking any action to enforce the State tax laws against the taxpayer until the issue or issues giving rise to the order have been resolved.  The running of the period of limitation for such department action shall be suspended from the date of the taxpayer assistance order until one of the following:

(c) Authority to modify or rescind.--A taxpayer assistance order may be modified or rescinded by the secretary.

(d) Independent action of Taxpayers' Rights Advocate.--This section shall not prevent the Taxpayers' Rights Advocate from taking action in the absence of an application being filed under subsection (a).