Taxpayers wishing to appeal the decision of the income tax officer relating to any assessment, determination, ruling or refund of any tax levied under Article II hereof shall file a petition for review and decision.
A. A petition is timely filed if the letter transmitting the petition is postmarked by the United States Postal Service on or before the final day on which the petition is required to be filed. Deadlines for filing petitions are as follows:
(1) Refund petitions shall be filed within three years after the due date for filing the final return as extended or one year after actual payment of an eligible tax, whichever is later. If no final return is required, the petition shall be filed within three years after the due date for payment of the tax or within one year after actual payment, whichever is later.
(2) Petitions for reassessment and from rulings of the income tax officer shall be filed within 90 days of the date of the assessment notice or of the ruling.
B. All petitions shall be filed by hand delivery or by registered or certified mail to the Finance Director, Upper Dublin Township, 801 Loch Alsh Avenue, Fort Washington, PA 19034.
C. The petition shall be in writing on a form provided by the tax officer and shall contain the following information:
(1) The name and address of the taxpayer and his representative, if any.
(2) The tax years in question.
(3) A copy of the income tax officer's decision to which the petition relates.
(4) A full and complete statement of the taxpayer's position, including all supporting documents which the taxpayer seeks to have considered. The taxpayer may, if it chooses, submit any legal authority or citations which support its position.
(5) A request that a hearing be held on the petition, or a statement that a hearing is waived.
D. Upon receipt of the petition the Finance Director shall forward a copy to the Tax Appeals Board together with any information pertinent to the petition in the hands of the Finance Director.