Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8111-C. Assessment and notice of tax;  review

(a) If any person shall fail to pay any tax imposed by this article for which he is liable, the department is hereby authorized and empowered to make an assessment of additional tax and interest due by such person based upon any information within its possession or that shall come into its possession.  All of such assessments shall be made within three years after the date of the recording of the document, subject to the following:

(b) Promptly after the date of such assessment, the department shall send a copy thereof, including the basis of the assessment, to the person against whom it was made.  Any taxpayer against whom an assessment is made may petition the department for a reassessment pursuant to Article XXVII.   1