Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 7407.1. Assessments

(a) If the department determines that unpaid or unreported tax is due the Commonwealth, the department shall issue an assessment under this section and sections 407.2, 407.3, 407.4 and 407.5.  1  Such an assessment is not subject to the settlement procedure in the act of April 9, 1929 (P.L. 343, No. 176),  2 known as The Fiscal Code.

(b) A notice of assessment and demand for payment shall be mailed to the taxpayer.  The notice shall set forth the basis of the assessment.  The assessment shall be paid to the department upon receipt of the notice of assessment.  Payment of the assessment shall be without prejudice to the right of the taxpayer to file a petition for reassessment in the manner prescribed by Article XXVII.  3

(c) In the event that a taxpayer fails to file a report for a tax governed by this article, the department may issue an estimated assessment based upon the records and information available or that may come into the department's possession.  If prior to the filing of a report the department estimates that additional unpaid or unreported tax is due the Commonwealth, the department may issue additional estimated assessments.

(d) A notice of estimated assessment and demand for payment shall be mailed to the taxpayer.  The assessment shall be paid to the department upon receipt of the notice of assessment.  Payment of the estimated assessment does not eliminate the taxpayer's obligation to file a report.

(e) A taxpayer shall have no right to petition for reassessment, petition for refund or otherwise appeal a notice of estimated assessment except as provided in subsection (f).

(f) The department shall remove an estimated assessment within ninety days of the filing of a report and other information required to determine the tax due the Commonwealth, whereupon the department may issue an assessment as provided in subsection (a).  Any tax due the Commonwealth that is included in an estimated assessment shall retain its lien priority as of the date of the estimated assessment to the extent such amount is included with an assessment issued upon the review of the filed report.