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Taxpayers' Rights Advocate

What is the Office of Taxpayers’ Rights Advocate?

The Office of Taxpayers’ Rights Advocate is an office within the Department of Revenue that provides free and confidential assistance to taxpayers with Pennsylvania personal income tax and inheritance tax concerns that have not been resolved through normal administrative procedures. The office’s scope of jurisdiction lies solely within the Department of Revenue. Its mission is to ensure that Pennsylvania laws are administered fairly and equitably, and that individual taxpayer rights are not violated in the process.

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.