Tax Attorney in Philadelphia, PA

Federal IRS representation for Philadelphia individuals and businesses — audits, back taxes, liens, levies, payroll-tax disputes, and U.S. Tax Court litigation right here at the James A. Byrne United States Courthouse on Market Street. We also coordinate Pennsylvania Department of Revenue and Philadelphia Department of Revenue matters under Form 2848 Power of Attorney where they sit alongside a federal case.

Reviewed by Parham Khorsandi, Esq. — California Bar #266658. Last reviewed: May 25, 2026.

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Serving Center City, South Philly, Northern Liberties, Fishtown, West Philly, Northeast, Chestnut Hill, and the wider Delaware Valley

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If you owe back taxes in Philadelphia, here is the 2026 picture

Pennsylvania runs a 3.07% flat personal income tax under 72 Pa.C.S. § 304 — the lowest flat PIT rate among the forty-one states that impose a personal income tax. That single statistic is misleading on its own, because Philadelphia layers on the highest city wage tax of any major U.S. city outside New York. The Philadelphia Wage Tax under Phila Code § 19-1500 hits residents at 3.75% on all earned income and non-residents at 3.44% on Philadelphia-sourced wages, with no cap and no graduated brackets. Add the Philadelphia School Income Tax at 3.75% on investment income, the Philadelphia Business Income & Receipts Tax (BIRT) at 0.1415% on gross receipts plus 5.99% on net income, and the 8.00% combined sales tax (6.0% Pennsylvania state under 72 P.S. § 7202 plus a 2.0% Philadelphia local supplement — Philadelphia and Allegheny County are the only two PA jurisdictions with a local sales-tax stack), and the combined Philadelphia federal-state-local exposure runs well above the headline 3.07% flat rate suggests.

If you have received an IRS CP504, LT11, or Statutory Notice of Deficiency, or a Pennsylvania Department of Revenue Notice of Assessment, or a Philadelphia Department of Revenue billing notice for unpaid Wage Tax, BIRT, or School Income Tax, the deadline to act is short. We pull your IRS account transcripts, calculate your CSED, file Form 2848 Power of Attorney with the IRS, the Pennsylvania DOR, and the Philadelphia DOR, and put administrative brakes on collection while the case is built.

Federal tax representation for Philadelphia taxpayers

Victory Tax Lawyers, LLP is a California-Bar-admitted tax-resolution law firm based in Los Angeles. Our federal practice runs nationwide: the Internal Revenue Service accepts our Form 2848 Power of Attorney in every state, and the U.S. Tax Court — a single federal tribunal with jurisdiction over IRS deficiency cases — holds regular trial sessions in Philadelphia at the James A. Byrne United States Courthouse, 601 Market Street. From our Robertson Boulevard office in Los Angeles, we represent Philadelphia residents and Pennsylvania-domiciled businesses in IRS audits, collection cases, Tax Court petitions, Offers in Compromise under IRC § 7122, Installment Agreements under IRC § 6159, lien discharges under IRC § 6325, levy releases under IRC § 6343, and Trust Fund Recovery Penalty defenses under IRC § 6672. Philadelphia is also home to one of the largest IRS Submission Processing Centers in the country, sitting at 600 Arch Street alongside the IRS Taxpayer Assistance Center in the Robert N.C. Nix Sr. Federal Building — meaning a substantial share of federal returns and notices in the Northeast are physically processed within walking distance of Independence Hall.

For Pennsylvania state-tax matters — the 3.07% flat personal income tax under 72 Pa.C.S. § 304, the 8.99% Corporate Net Income Tax under 72 Pa.C.S. § 401 (declining under HB 1342 from the prior 9.99% rate toward 4.99% by 2031), the 6.0% state sales tax under 72 P.S. § 7202, withholding-tax assessments, and contested matters headed to the PA Board of Finance and Revenue or the Pennsylvania Commonwealth Court — we file Form 2848 with the Pennsylvania DOR and handle the administrative track directly. For formal litigation in the Pennsylvania Commonwealth Court (the state's intermediate appellate court that hears appeals from the Board of Finance and Revenue, seated at 601 Commonwealth Avenue in Harrisburg) or further appeal to the Pennsylvania Supreme Court, we refer to locally admitted Pennsylvania counsel under a co-counsel arrangement. The federal layer is where most Philadelphia high-income, business-owner, and dual-residency cases live, and that is where our engagement carries the load.

Philadelphia sits at an unusual intersection of industries: Comcast Corporation (with its Comcast Center and Comcast Technology Center towers anchoring Center City as the largest cable and telecommunications company in the United States) generates RSU, deferred-compensation, and 1099 actor-and-contractor exposure across NBCUniversal and Sky operations. Independence Blue Cross headquarters at 1901 Market Street, GlaxoSmithKline's U.S. headquarters at the FMC Tower, Merck's Upper Gwynedd campus, Pfizer Collegeville, and Johnson & Johnson across the river in Skillman drive heavy pharmaceutical industry equity compensation and IRC § 174 research-and-development capitalization rules. Vanguard's headquarters in Malvern, Wells Fargo's significant Philadelphia operations (legacy Wachovia and First Union footprint), and the cluster of big-law firms — Dechert, Morgan Lewis, Pepper Hamilton, Cozen O'Connor — all headquartered or co-headquartered in Center City generate partner self-employment income, IRC § 199A qualified business income limitation cases on specified service trade or business pass-throughs, and law-firm K-1 issues. The University of Pennsylvania, Temple University, Drexel, Saint Joseph's, Penn Medicine, and the Children's Hospital of Philadelphia (CHOP) round out the academic and 1099 attending-physician footprint. Add the Phillies, Eagles, Sixers, Flyers, and Union pro-athlete tax cases (PA 3.07% flat plus Philadelphia 3.75% wage tax produces a roughly 6.82% effective state-plus-local rate, low compared to California's 13.3% top bracket but unique in that the local wage layer applies to every dollar earned in the city). The federal procedures are uniform; the facts are Philadelphia-specific.

Your tax rights as a Philadelphia taxpayer

Three parallel rights frameworks apply when you owe tax in Philadelphia. Federal rights come from the Internal Revenue Code and IRS Publication 1, the Taxpayer Bill of Rights. State rights come from the Pennsylvania Tax Reform Code at 72 P.S. § 7101 et seq. and the Department of Revenue's published policies. City rights come from the Philadelphia Code Title 19 and the Philadelphia Department of Revenue. Knowing all three is the difference between a clean resolution and a missed 60-day Board of Finance and Revenue petition window that ends in a state tax lien against your Society Hill, Rittenhouse, Old City, or Fairmount property.

Right to representation

IRC § 7521(b)(2) and (c) give you the right to be represented by an attorney, CPA, or Enrolled Agent during any IRS examination or interview. Once Form 2848 is on file, the IRS must deal with us first, not you. Pennsylvania mirrors this through PA REV-677 Power of Attorney, and the Philadelphia Department of Revenue accepts its own city Power of Attorney form for Wage Tax, BIRT, and School Income Tax matters.

Right to U.S. Tax Court review

IRC § 6213(a) gives you 90 days from a Statutory Notice of Deficiency to petition the U.S. Tax Court without paying the tax first. Miss the 90 days and the federal assessment becomes final. The U.S. Tax Court holds regular trial sessions in Philadelphia at the James A. Byrne United States Courthouse, 601 Market Street, in the same building that houses the U.S. District Court for the Eastern District of Pennsylvania.

Right to Board of Finance and Revenue review

72 Pa.C.S. § 9702 gives you 60 days from a final Pennsylvania Department of Revenue determination to petition the PA Board of Finance and Revenue — the state's administrative-review tribunal seated at 1101 South Front Street, Suite 400, in Harrisburg. The 60-day window is shorter than the federal 90-day Tax Court deadline. Missing it forfeits the right to administrative review before judicial appeal becomes available.

Collection Due Process

IRC § 6320 (lien) and IRC § 6330 (levy) give you a 30-day window to request a CDP hearing once the IRS files a Notice of Federal Tax Lien or issues a Final Notice of Intent to Levy. A timely CDP filing halts collection and preserves judicial review.

Right to settle for less than owed

Federally, IRC § 7122 authorizes Offers in Compromise based on doubt as to liability, doubt as to collectibility, or effective tax administration. Pennsylvania runs a parallel program through the Department of Revenue under its Compromise Authority, requiring full return-filing compliance and a documented financial-disclosure package. Philadelphia's Department of Revenue operates a separate Voluntary Disclosure and offer program for Wage Tax, BIRT, and School Income Tax delinquencies.

Right to recover fees

IRC § 7430 allows recovery of administrative and litigation costs if the IRS takes a position that is not substantially justified and the taxpayer prevails. The threshold is high but real, especially in audit reconsideration and Innocent Spouse cases under IRC § 6015.

How Victory Tax Lawyers helps Philadelphia taxpayers

Offer in Compromise under IRC § 7122

We file Form 656 with Form 433-A(OIC) or 433-B(OIC), document the Reasonable Collection Potential, and negotiate doubt-as-to-collectibility offers when full collection is not feasible within the remaining CSED. For Philadelphia taxpayers, a federal OIC does not resolve Pennsylvania state liability or Philadelphia Wage Tax / BIRT liability; we run a parallel PA DOR compromise filing and a Philadelphia DOR settlement track where the state and city debts are real.

Installment Agreements under IRC § 6159

Streamlined IAs (under $50,000), partial-pay IAs under IRC § 6159(d), and full-pay agreements. We push for partial-pay structures where the IRC § 6502 ten-year CSED will extinguish the balance before payoff — an under-used resolution path for Philadelphia taxpayers carrying between $50,000 and $250,000 in federal debt, particularly big-law partners, Penn Medicine attending physicians, and Comcast managers whose deferred-compensation cliffs caught up with them.

Lien discharge, subordination, and withdrawal

When a Notice of Federal Tax Lien blocks a Philadelphia property sale or refinance, we file Form 14135 (discharge), Form 14134 (subordination), or Form 12277 (withdrawal). NFTLs filed with the Department of Records for the City of Philadelphia encumber title on Society Hill, Rittenhouse, Old City, Fairmount, Northern Liberties, Fishtown, and Manayunk row-house properties; the IRS procedures under IRC § 6325 set the cure path. Timing must align with the closing.

Levy release under IRC § 6343

Wage levies, bank levies, and accounts-receivable levies. We document economic hardship under IRC § 6343(a)(1)(D) and Treasury Reg. § 301.6343-1(b)(4), and where the levy is procedurally defective, we challenge it through Collection Due Process or Appeals. Pennsylvania state tax liens follow a parallel track under 72 P.S. § 1404, recorded with the Prothonotary in the county of the taxpayer's property — for Philadelphia residents, that is the Philadelphia County Office of Judicial Records.

Audit defense and U.S. Tax Court litigation

Correspondence audits, office audits, and field examinations — including sensitive issues like cryptocurrency, foreign accounts under FinCEN Form 114 (FBAR), S-corporation reasonable-compensation, pharmaceutical-industry IRC § 174 research-cost capitalization, big-law partner IRC § 199A specified-service-trade-or-business limitations, and Comcast deferred-compensation timing. If the audit closes unfavorably, we petition the U.S. Tax Court within the 90-day IRC § 6213(a) window. Philadelphia trial sessions are held at the James A. Byrne Courthouse on Market Street.

Penalty abatement under IRC § 6651 and IRM 20.1.1

First-Time Abate administrative relief, reasonable-cause abatement, and statutory exceptions for failure-to-file and failure-to-pay penalties. On accuracy-related penalties under IRC § 6662, we document substantial authority or adequate disclosure to defeat the assessment. Pennsylvania penalties under 72 P.S. § 7352 and Philadelphia penalties under Phila Code § 19-509 follow separate reasonable-cause analyses applied by the PA DOR and the Philadelphia DOR respectively.

Twelve types of Philadelphia tax matters we handle

Federal cases for Philadelphia residents and businesses, framed against the Pennsylvania DOR and Philadelphia DOR overlay where it matters.

Comcast and NBCUniversal RSU exposure

Comcast employees at the Comcast Center and Comcast Technology Center receive substantial Restricted Stock Unit grants taxed as ordinary income at vest under IRC § 83. Default 22% supplemental federal withholding leaves high earners short by ten to fifteen percentage points. NBCUniversal 1099 actor and producer contracts add to the mix. Pennsylvania's 3.07% flat PIT plus the Philadelphia 3.75% Wage Tax compound the underwithholding spread.

Pharmaceutical industry IRC § 174 R&D capitalization

GlaxoSmithKline, Merck Upper Gwynedd, Pfizer Collegeville, Johnson & Johnson, and the cluster of Philadelphia-area biotech startups face the IRC § 174 amendment requiring capitalization and five-year amortization of domestic research expenditures (fifteen years for foreign research). Many small and mid-size biotech firms saw federal tax bills jump unexpectedly in 2022-2024 returns. Penalty abatement under reasonable-cause analysis is often the cleanest path.

Trust Fund Recovery Penalty

IRC § 6672 imposes personal liability on officers, partners, and check-signers for unpaid employment-tax withholding. Philadelphia restaurant owners (the Old City, East Passyunk, Fishtown, and Northern Liberties food scenes), hospitality operators near Independence Hall and the Liberty Bell tourist district, construction firms, and small-shop service businesses are the most common targets. The IRS uses Form 4180 interviews to identify responsible persons; the Pennsylvania DOR applies a parallel responsible-person rule to withheld state PIT and Philadelphia applies one to unpaid Wage Tax.

Pennsylvania Inheritance Tax

Pennsylvania is one of only a handful of states that imposes an inheritance tax (not an estate tax) on transfers at death — an unusual structure shared with New Jersey, Iowa (phasing out), Kentucky, Maryland, and Nebraska. Under 72 Pa.C.S. § 9116, the rate depends on the relationship: 0% to surviving spouses, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to all other beneficiaries (cousins, nieces, nephews, friends, business partners, charitable bequests are exempt). Returns are filed on Form REV-1500 within nine months of death. Coordinating PA inheritance tax with the federal estate tax under Form 706 (which has a $13.61M exemption for 2024) is its own engagement on top of a federal income-tax matter.

Notice of Federal Tax Lien

NFTLs filed with the City of Philadelphia Department of Records encumber title and trigger CDP rights under IRC § 6320. A parallel Pennsylvania state tax lien may be recorded with the Philadelphia County Office of Judicial Records under 72 P.S. § 1404. Society Hill, Rittenhouse, Old City, Fairmount, Graduate Hospital, and Northern Liberties row-house refinances and sales stall fast when an NFTL hits the title search.

IRS bank or wage levy

Bank levies on accounts at Wells Fargo (the dominant retail bank in Philadelphia after absorbing Wachovia and First Union), Citizens, TD Bank, PNC, Bank of America, and any Pennsylvania-chartered institution. Wage levies hit Philadelphia employers within days of CP90 or LT11 issuance — Comcast payroll, Independence Blue Cross payroll, Penn Medicine, CHOP, and big-law firms all process IRS wage levies regularly.

Passport revocation under IRC § 7345

A seriously delinquent tax debt (over $62,000 for 2025, indexed annually) triggers State Department certification and passport hold. With Philadelphia International Airport (PHL) as a major international gateway, this hits frequent business travelers, GlaxoSmithKline and Merck international researchers, Penn international faculty, and pharmaceutical industry executives especially hard. We file the IRC § 7345(e) action to reverse the certification.

FBAR and FATCA non-disclosure

FinCEN Form 114 for foreign accounts over $10,000 aggregate. Philadelphia's Polish-American community in Port Richmond, Italian-American community in South Philly, Irish-American community in Mayfair, Vietnamese community in South Philly, Mexican community around the Italian Market, West African community in Southwest Philly, and the Jewish community in the Northeast all carry steady FBAR exposure on overseas accounts inherited from family or maintained for cross-border business. The IRS Streamlined Filing Compliance Procedures are a frequent engagement. ITIN applications on Form W-7 for non-resident filers are a parallel track for taxpayers without a Social Security Number.

Big-law partner IRC § 199A SSTB limitation

Dechert, Morgan Lewis (now Morgan, Lewis & Bockius), Pepper Hamilton, Cozen O'Connor, Ballard Spahr, and Stradley Ronon partners face the IRC § 199A specified service trade or business (SSTB) limitation that phases out the 20% qualified business income deduction for high-income service-pass-through owners. Combined with the federal self-employment tax, the Pennsylvania 3.07% PIT, and the Philadelphia BIRT 6.10% combined rate on resident partners' shares, the marginal-rate stack on Philadelphia big-law partners runs higher than most realize at engagement.

Philadelphia Wage Tax and BIRT delinquency

Philadelphia is unique among major U.S. cities in imposing a city wage tax at 3.75% on residents and 3.44% on non-residents working in the city (only New York City, Kansas City Missouri, and Washington D.C. impose comparable city-level wage taxes). Philadelphia Wage Tax is administered separately from PA state income tax and is collected directly by the Philadelphia Department of Revenue at 1401 John F. Kennedy Boulevard. BIRT (Business Income & Receipts Tax) hits businesses at 0.1415% on gross receipts plus 5.99% on net income, with apportionment rules for businesses operating both inside and outside the city. Both are common sources of delinquency for self-employed Philadelphians and small businesses operating across the city line.

Pro athlete tax cases — Phillies, Eagles, 76ers, Flyers, Union

Pennsylvania's 3.07% flat PIT plus the Philadelphia 3.75% Wage Tax produce a roughly 6.82% effective state-plus-local rate on every dollar earned in the city. Pro athletes face additional jock-tax exposure in away-game jurisdictions across the country, requiring careful allocation of duty days. Signing bonuses, deferred-compensation arrangements under IRC § 409A, and image-rights royalties each follow different sourcing rules across PA, Philadelphia, and federal layers.

Cryptocurrency tax assessments

CP2000 notices on unreported digital-asset gains, basis-tracking failures, and DeFi-protocol income. Philadelphia's pharmaceutical-industry tech adjacency, the Penn computer-science alumni network, and the Center City finance crowd picked up substantial crypto exposure through 2021-2024. Form 1099-DA reporting (effective 2025) drives the matching cases.

Nine common causes of tax debt for Philadelphia taxpayers

Patterns we see repeatedly in Philadelphia-based engagements. None of them are unusual — all of them are resolvable.

1. Underwithheld Comcast or Independence Blue Cross RSU vests

A Comcast, Independence Blue Cross, Vanguard, or Wells Fargo employee at the 35% or 37% federal marginal bracket sees only 22% supplemental withholding on RSU vests. The shortfall, plus 3.07% Pennsylvania PIT plus 3.75% Philadelphia Wage Tax, produces a five-figure balance due the following April.

2. Self-employment underpayment

Penn Medicine and CHOP attending physicians with private 1099 practices, consultants in the pharmaceutical industry, real-estate agents, and tradespeople file Schedule C or K-1 income with no estimated-tax payments. The first IRS CP14 lands the following spring with penalties under IRC § 6654, and the Philadelphia BIRT bill follows close behind.

3. Business closure

When an LLC or S-corp closes with unpaid Form 941 payroll-tax balances, IRC § 6672 follows the responsible officer personally — well after the entity is dissolved. Common after the post-2020 Center City restaurant turnover and the pharmaceutical-industry consolidations of 2022-2024.

4. Divorce and joint-return fallout

A jointly-filed return tied to a now-former spouse's understatement leaves both parties liable until Innocent Spouse relief under IRC § 6015 is granted. Common in big-law partner divorces and pharmaceutical-executive divorces with complex equity-compensation records.

5. Identity theft and fraudulent returns

A return filed in your name with refund redirected. Form 14039 opens the IRS identity-theft case; the assessment must be corrected, not just protested. Philadelphia ranks among the higher-incidence cities for tax identity theft according to FTC data.

6. Cryptocurrency CP2000 surprise

Exchanges issue Form 1099-DA (introduced 2025), and the IRS computer matches reported gains. Missed basis records turn into ordinary-income assessments at the full sale price.

7. Late-filed or unfiled returns

Failure-to-file under IRC § 6651(a)(1) compounds at 5% per month, capped at 25%. After three years, refunds are barred under IRC § 6511. Pennsylvania follows a three-year refund bar under 72 P.S. § 10003.1.

8. Real-estate sale without estimated tax

A Society Hill, Rittenhouse, Old City, Fairmount, or Graduate Hospital row-house sale generating substantial capital gain, with no Form 1040-ES payment, produces a tax bill the next April. Investor flips taxed at ordinary-income rates — not capital-gain — under the dealer-status rules of IRC § 1221. Pennsylvania does not conform to the federal capital-gain preferential rate — all gains are taxed at the flat 3.07% PIT rate.

9. Stock-option exercise without planning

ISO disqualifying dispositions and NSO ordinary-income inclusions hit Philadelphia pharmaceutical, biotech, and financial-services employees with AMT under IRC § 55 and large balances due. IRC § 83(b) elections missed within the 30-day window create their own irreversible problem.

Eight tax liabilities that pull in Philadelphia taxpayers

Federal authority alongside the Pennsylvania statute and Philadelphia Code where there is a parallel.

Failure to file federal return

IRC § 6651(a)(1) imposes 5%/month, max 25%, plus interest under IRC § 6601. The Pennsylvania mirror is 72 P.S. § 7352 imposing a 5%/month late-filing penalty on unpaid Pennsylvania tax, capped at 25%.

Failure to file Pennsylvania state return

72 P.S. § 7352 imposes the late-filing penalty on unpaid Pennsylvania PIT, plus interest. The Department of Revenue may issue a Notice of Assessment under 72 Pa.C.S. § 9701 triggering the 60-day Board of Finance and Revenue appeal window. The 3.07% flat PIT rate applies to virtually all classes of income with no graduated brackets.

Federal § 7122 Offer in Compromise eligibility

All federal returns must be filed (IRC § 7122(d) compliance) and the offer must reflect Reasonable Collection Potential. The non-refundable $205 application fee may be waived for low-income certified offers.

Pennsylvania sales-tax delinquency

72 P.S. § 7202 sets the 6.0% state sales tax. Philadelphia adds a 2.0% local supplement under 72 P.S. § 7202(d), bringing the combined Philadelphia sales tax to 8.0% — Philadelphia and Allegheny County (Pittsburgh) are the only two Pennsylvania jurisdictions with a local sales-tax stack. 72 P.S. § 7269 imposes personal liability on responsible persons for unpaid trust-fund sales tax.

Trust Fund Recovery Penalty

IRC § 6672 imposes 100% personal liability on responsible persons for unpaid trust-fund employment tax. Pennsylvania applies a parallel responsible-person rule to withheld state PIT under 72 P.S. § 7321.1, and Philadelphia applies one to unpaid Wage Tax under Phila Code § 19-1500.

Accuracy-related penalty

IRC § 6662 imposes 20% on substantial-understatement or negligence; IRC § 6663 imposes 75% on fraud. Defense is built on substantial authority, adequate disclosure, or reasonable cause.

Pennsylvania Inheritance Tax

72 Pa.C.S. § 9116 imposes the Pennsylvania inheritance tax at graduated rates by beneficiary relationship: 0% to spouses, 4.5% to lineal descendants and ancestors, 12% to siblings, and 15% to all other beneficiaries. Returns are filed on Form REV-1500 within nine months of death, with a 5% discount for payment within three months. Pennsylvania has no estate tax — the federal estate tax is the only second layer for very large estates.

Philadelphia Wage Tax and BIRT

Phila Code § 19-1500 imposes the Philadelphia Wage Tax at 3.75% on residents and 3.44% on non-residents earning income in the city. Phila Code § 19-2600 imposes the Business Income & Receipts Tax at 0.1415% on gross receipts plus 5.99% on net income. Philadelphia School Income Tax under Phila Code § 19-2800 hits investment income of resident individuals at 3.75%. Each is administered by the Philadelphia Department of Revenue and pursued through separate collection mechanisms including wage attachments and bank levies issued under city authority.

What resolution can look like

Debt reduced

An accepted IRC § 7122 Offer in Compromise can resolve six-figure balances for cents on the dollar where Reasonable Collection Potential supports the offer. The acceptance rate sits around 33% nationally; preparation determines the outcome.

Penalties abated

First-Time Abate removes a single year of failure-to-file or failure-to-pay penalties for taxpayers with a clean three-year compliance record. Reasonable-cause abatement under IRM 20.1.1 reaches further when supported by documentation.

Lien released or withdrawn

Once a debt is paid in full, the IRS releases the Notice of Federal Tax Lien within 30 days per IRC § 6325(a). On an Installment Agreement of $25,000 or less, lien withdrawal under Form 12277 can be requested to clear title with the Philadelphia Department of Records.

Sample tax-resolution outcomes

Anonymized client matters drawn from our $100M+ aggregate tax-relief record across 2,000+ resolved cases.

Year	Tax debt	Resolution	Final outcome
2024	$152,296	IRC § 6159 Installment Agreement	Accepted at $25/month, partial-pay
2024	$138,296	Streamlined Installment Agreement	Accepted at $25/month
2023	$130,555	Partial-Pay Installment Agreement	Accepted at $50/month
2023	$128,206	IRC § 6159 Installment Agreement	Accepted at $25/month
2022	$116,451	Partial-Pay Installment Agreement	Accepted at $50/month

Past results do not guarantee future outcomes. Each tax case is unique. Results depend on the specific facts of the matter, including the taxpayer's financial condition, compliance history, and the discretion of the Internal Revenue Service, the Pennsylvania Department of Revenue, and the Philadelphia Department of Revenue.

Why Victory Tax Lawyers for a Philadelphia federal-tax case

Victory Tax Lawyers is California-Bar-admitted, not Pennsylvania-Bar-admitted. That distinction matters — and it does not block our work. The U.S. Tax Court is a federal court with nationwide jurisdiction; an attorney admitted to that court may petition and try cases at any of its trial locations, including Philadelphia at the James A. Byrne United States Courthouse on Market Street. IRS administrative practice runs on Form 2848 Power of Attorney, which is accepted from any attorney in good standing with any state bar plus an active Centralized Authorization File number. Most of our Philadelphia clients never need a separately admitted Pennsylvania attorney because the case is, at its core, federal.

For administrative work before the Pennsylvania Department of Revenue — protests, audit responses, compromise submissions, and installment-agreement requests — we file PA REV-677 Power of Attorney and handle the matter remotely. For administrative work before the Philadelphia Department of Revenue on Wage Tax, BIRT, and School Income Tax, we file the city Power of Attorney form. When a case must move to the PA Board of Finance and Revenue (the state's administrative-review tribunal at 1101 South Front Street in Harrisburg) or appeal further to the Pennsylvania Commonwealth Court at 601 Commonwealth Avenue in Harrisburg, we coordinate with locally admitted Pennsylvania counsel under a co-counsel arrangement. The federal portion of the engagement, which is usually the larger exposure given Philadelphia's stacked Wage Tax and BIRT structure, stays with us.

What distinguishes our firm: a California-Bar-admitted managing attorney with active U.S. Tax Court admission, an Enrolled Agent on staff for IRS administrative work, a 5.0 / 72-review Google rating, and $100M+ in cumulative tax relief secured across 2,000+ resolved matters. No marketing claim of being a Pennsylvania-licensed firm — we are not. A factually accurate offer of federal tax representation, available to any Philadelphia taxpayer, at the same standard we apply to a Los Angeles client. Our 100% remote workflow runs through a secure document portal — you never have to drive to Robertson Boulevard.

Our seven-step process for Philadelphia clients

Free consultation

A 30-minute call with a tax attorney to scope your matter, identify deadlines, and decide whether engagement is the right move.

Engagement letter

A written scope, fee structure, and conflict check. Flat fees for administrative resolution; hourly or hybrid for litigation.

Form 2848 and CAF

We file the federal Power of Attorney with the IRS, REV-677 with the Pennsylvania DOR, and the Philadelphia POA with the city DOR, register on the CAF system, and step in as the contact of record.

Transcript and CSED analysis

We pull IRS account transcripts via Form 8821, calculate each year's CSED under IRC § 6502, and identify tolling events.

Strategy memo

A written summary: the resolution path (OIC, IA, CNC, audit response, CDP, Tax Court), the timeline, and the realistic outcome range.

Filing and negotiation

We file the operative document — Form 656, Form 433-A(OIC), Form 9423, Form 12153, or a Board of Finance and Revenue petition through local counsel — and handle every IRS, PA DOR, and Philadelphia DOR contact.

Compliance monitoring

After resolution we monitor compliance through the OIC five-year terms or the IA term, file future returns, and prevent default.

Three collection clocks: federal CSED, Pennsylvania assessment limits, and Philadelphia city collection

The IRS has ten years from the date of assessment to collect a federal tax under IRC § 6502. After the Collection Statute Expiration Date, the debt is extinguished by operation of law. The clock pauses (“tolls”) when an Offer in Compromise is pending, when a Collection Due Process petition is filed, during bankruptcy, when an installment agreement is requested, and when the taxpayer is outside the United States for six months or more.

Pennsylvania runs a parallel state collection rule under 72 P.S. § 7348: the Department of Revenue must assess Pennsylvania income tax within three years of the return due date (six years for substantial understatement of gross income exceeding 25%, with no statute on assessment in cases of fraud or non-filing). Once assessed, the Pennsylvania collection right has no fixed statutory expiration once a state tax lien is recorded under 72 P.S. § 1404 — the lien continues until paid or extinguished by the taxpayer's discharge in bankruptcy. Philadelphia Wage Tax, BIRT, and School Income Tax collection runs on city ordinance authority under Phila Code § 19-509 and is similarly continuing once a city tax lien attaches. Many Philadelphia taxpayers carry a federal CSED that will run out before either the PA or Philadelphia tax liens are released — making the state-and-city debts the longer-term collection exposure. Pull all three records and know the dates before agreeing to any payment plan or amended return that could restart a clock.

Philadelphia tax authorities and venues

A working knowledge of the tribunals, agencies, and field offices in Philadelphia is what separates an answered Notice from a wage levy. Below is the working list our firm uses on every Philadelphia matter.

Internal Revenue Service — Philadelphia TAC

The federal tax authority, at irs.gov. The Philadelphia Taxpayer Assistance Center operates at 600 Arch Street, Room 7426, in the Robert N.C. Nix Sr. Federal Building, Philadelphia PA 19106. Appointments required. The Philadelphia Submission Processing Center occupies the same building — one of the largest IRS return-processing operations in the country.

U.S. Tax Court — Philadelphia trial sessions

The U.S. Tax Court holds regular trial sessions in Philadelphia at the James A. Byrne United States Courthouse, 601 Market Street, Philadelphia PA 19106. Petitions are filed at ustaxcourt.gov; the 90-day deadline runs from the IRS Statutory Notice of Deficiency under IRC § 6213(a).

Pennsylvania Department of Revenue

The state tax authority, at revenue.pa.gov. Headquartered at Strawberry Square, 4th & Walnut Streets, Harrisburg PA 17128, with the Philadelphia regional office at 1601 Cherry Street, Philadelphia PA 19102. Administers the 3.07% flat personal income tax under 72 Pa.C.S. § 304, the 8.99% Corporate Net Income Tax under 72 Pa.C.S. § 401, the 6.0% state sales tax under 72 P.S. § 7202, withholding tax, the Pennsylvania Inheritance Tax under 72 Pa.C.S. § 9116, and the PA Compromise Authority.

Pennsylvania Board of Finance and Revenue

The state's administrative-review tribunal for tax determinations made by the Department of Revenue. Seated at 1101 South Front Street, Suite 400, Harrisburg PA 17104. Page: bfr.pa.gov. The 60-day appeal window under 72 Pa.C.S. § 9702 runs from the Department of Revenue's final determination. Board decisions are appealable to the Pennsylvania Commonwealth Court.

Pennsylvania Commonwealth Court

The state's intermediate appellate court with original jurisdiction over appeals from the Board of Finance and Revenue. Seated at 601 Commonwealth Avenue, Suite 2100, Harrisburg PA 17120, with regular sessions also held in Philadelphia and Pittsburgh. Decisions are further appealable to the Pennsylvania Supreme Court. Victory Tax Lawyers refers Commonwealth Court litigation to locally admitted Pennsylvania counsel; we handle the federal portion and the DOR administrative work directly.

Philadelphia Department of Revenue

The municipal finance authority for the City of Philadelphia (which is a consolidated city-county, coterminous with Philadelphia County under the Pennsylvania Constitution). Office at 1401 John F. Kennedy Boulevard, Philadelphia PA 19102 (Municipal Services Building). Page: phila.gov/departments/department-of-revenue. Administers the Philadelphia Wage Tax (3.75% resident / 3.44% non-resident), the Business Income & Receipts Tax (BIRT, 0.1415% gross plus 5.99% net), the School Income Tax (3.75% on investment income of residents), the 2.0% city sales-tax supplement (collected by the Pennsylvania DOR and remitted to the city), the Real Estate Tax, and city property-related taxes.

Philadelphia Office of Property Assessment

The independent city office that determines real-property assessed values for Philadelphia Real Estate Tax. Office at 601 Walnut Street, Suite 300W, Philadelphia PA 19106. Appeals of assessment determinations run to the Philadelphia Board of Revision of Taxes and then to the Court of Common Pleas of Philadelphia County. NFTLs affecting Philadelphia real estate are recorded with the City of Philadelphia Department of Records at 548 Spring Garden Street.

U.S. District Court — Eastern District of Pennsylvania, Philadelphia Division

Refund suits filed after payment of tax and exhaustion of administrative remedies under IRC § 7422 may be brought in the U.S. District Court (E.D. Pa., Philadelphia Division), located at the James A. Byrne United States Courthouse, 601 Market Street, or the U.S. Court of Federal Claims in Washington, D.C.

IRS Independent Office of Appeals

The administrative-appeals body within the IRS that resolves cases without litigation. Philadelphia cases run through the Appeals offices serving the Mid-Atlantic region. Filings: Form 9423 (collection appeal) and Form 12153 (CDP). Page: irs.gov/appeals.

Taxpayer Advocate Service — Philadelphia

An independent organization within the IRS that helps when normal channels stall. The Philadelphia Local Taxpayer Advocate office at 600 Arch Street, Room 7426, serves taxpayers across Eastern Pennsylvania. Page: taxpayeradvocate.irs.gov.

Speak with a tax attorney about your Philadelphia matter

Free consultation, attorney-client privileged, no obligation. If a Notice of Deficiency, a Final Notice of Intent to Levy, a Pennsylvania DOR Notice of Assessment, or a Philadelphia Department of Revenue billing notice is in front of you, the deadline to respond is real and short — call today.

Call (800) 883-8301 Free Consultation

Frequently asked questions — Philadelphia tax

Why does Philadelphia have a city wage tax when the state PIT is already flat?

Pennsylvania's 3.07% flat personal income tax under 72 Pa.C.S. § 304 is among the lowest state PIT rates in the country, but the Pennsylvania Local Tax Enabling Act (Act 511 of 1965) allows municipalities and school districts to layer their own earned-income tax on top. Philadelphia, as a First Class City under the Pennsylvania Constitution and a consolidated city-county, operates under Phila Code § 19-1500 and imposes the highest such local wage tax in the country at 3.75% on residents and 3.44% on non-residents who work in the city. The combined state-plus-city effective rate on Philadelphia resident wages is 6.82%. Only New York City, Kansas City Missouri, and Washington D.C. impose comparable city-level wage taxes on earned income. The Wage Tax is administered by the Philadelphia Department of Revenue and is separate from PA state income tax.

Where is the closest U.S. Tax Court trial location to Philadelphia?

The U.S. Tax Court holds regular trial sessions in Philadelphia itself at the James A. Byrne United States Courthouse, 601 Market Street, Philadelphia PA 19106. A taxpayer anywhere in Eastern Pennsylvania can request the Philadelphia trial location when filing the Tax Court petition. Petitions are filed electronically through DAWSON at ustaxcourt.gov; the 90-day deadline from the IRS Statutory Notice of Deficiency under IRC § 6213(a) is jurisdictional — a single day late and the federal assessment becomes final.

What is the Pennsylvania Board of Finance and Revenue and what is its deadline?

The Pennsylvania Board of Finance and Revenue is the state's administrative-review tribunal for tax determinations made by the Department of Revenue. It sits at 1101 South Front Street, Suite 400, in Harrisburg, and hears petitions from taxpayers who have received an unfavorable final determination from the PA DOR Board of Appeals. The petition deadline is 60 days from the DOR's final determination under 72 Pa.C.S. § 9702 — tighter than the federal 90-day Tax Court deadline but longer than many other state administrative-review windows. Board of Finance and Revenue decisions are further appealable to the Pennsylvania Commonwealth Court at 601 Commonwealth Avenue in Harrisburg within 30 days. Victory Tax Lawyers refers Pennsylvania Commonwealth Court litigation to locally admitted Pennsylvania counsel; we handle the Board of Finance and Revenue administrative phase and the DOR work directly.

Is Philadelphia part of a separate county or is it the county itself?

Philadelphia is a consolidated city-county under the Pennsylvania Constitution and the City-County Consolidation Act of 1854 — the boundaries of the City of Philadelphia and Philadelphia County are coterminous, and the two have shared a unified government since 1952. Philadelphia is one of three consolidated city-counties in Pennsylvania, but it is the only one of its scale (the others being Philadelphia-style consolidations elsewhere in the country, such as San Francisco, Denver, and New Orleans). Practically, this means there is no separate county tax assessor or county tax collector serving Philadelphia residents — the Philadelphia Department of Revenue and the Office of Property Assessment perform both city and county functions. NFTLs affecting Philadelphia real estate are recorded with the City of Philadelphia Department of Records.

What is Pennsylvania's collection statute of limitations?

72 P.S. § 7348 gives the Department of Revenue three years from a return's due date to assess Pennsylvania income tax (six years for substantial understatement of gross income exceeding 25%, with no limit for fraud or unfiled returns). Once an assessment is final and a state tax lien has been recorded under 72 P.S. § 1404, Pennsylvania has no fixed statutory expiration on its collection right — the lien continues until paid or extinguished by the taxpayer's discharge in bankruptcy or operation of law. This is materially different from the federal IRC § 6502 ten-year CSED. A Philadelphia taxpayer whose federal CSED expires may still face an active Pennsylvania state tax lien for the same tax year. Philadelphia Wage Tax and BIRT collection runs on a similar continuing basis once a city lien attaches.

Can I be audited by both the IRS and the Pennsylvania DOR for the same year?

Yes. The IRS and the Pennsylvania Department of Revenue operate independently and share information through the IRS-state exchange program. A federal audit adjustment is routinely reported to Pennsylvania under the state's federal-change reporting rule (72 P.S. § 7332.1), and vice versa. A Philadelphia resident's federal adjustment may further trigger a Philadelphia Department of Revenue review of Wage Tax, BIRT, or School Income Tax. We coordinate all three audits to prevent inconsistent positions on the federal record from costing you on the Pennsylvania return or the Philadelphia Wage Tax filing.

Does Pennsylvania offer an Offer in Compromise equivalent to the federal program?

Yes. The Pennsylvania Department of Revenue accepts compromise offers under its compromise authority under 72 P.S. § 10003.10. The Department considers offers based on doubt as to collectibility, doubt as to liability, and economic hardship — standards that parallel federal IRC § 7122 analysis but with state-specific procedural rules. All Pennsylvania returns must be filed before consideration, and a financial-disclosure package is required. We typically run a Pennsylvania compromise filing in parallel with the federal Offer where both debts are real. The Philadelphia Department of Revenue separately operates a Voluntary Disclosure Initiative for Wage Tax, BIRT, and School Income Tax delinquencies that has historically waived penalties for first-time disclosed liabilities.

I work at Comcast / Independence Blue Cross / Vanguard and have RSUs — why did I owe so much tax this year?

RSU vest events are taxed as W-2 ordinary income at the supplemental wage withholding rate, which is currently 22% federal on amounts up to $1 million per year (37% above). If your actual marginal federal rate is 32%, 35%, or 37%, you are underwithheld by 10 to 15 percentage points on every vest. Add 3.07% Pennsylvania state PIT plus 3.75% Philadelphia resident Wage Tax (with the Wage Tax often partially withheld by employers but in different proportions across companies) and a single year of vesting can produce a $30,000 to $100,000+ balance due. The fix is W-4 adjustment plus quarterly Form 1040-ES under IRC § 6654.

Can a California-Bar-admitted attorney represent me in Philadelphia?

For federal IRS matters — yes. The IRS accepts Form 2848 Power of Attorney from any attorney in good standing with any state bar. The U.S. Tax Court is a single federal court with nationwide jurisdiction; an attorney admitted to that court may represent a taxpayer at any Tax Court trial location, including Philadelphia. For Pennsylvania DOR administrative work, we file PA REV-677 Power of Attorney and handle the matter remotely. For Philadelphia Department of Revenue administrative work, we file the city POA and handle Wage Tax, BIRT, and School Income Tax matters remotely as well. For formal litigation in the PA Board of Finance and Revenue (administrative track), we handle it ourselves; for Pennsylvania Commonwealth Court or Pennsylvania Supreme Court litigation, we co-counsel with locally admitted Pennsylvania attorneys. Most engagements — audit defense, OIC, IA, levy release, Tax Court — are federal and stay entirely with our firm.

What if I have unfiled returns going back several years?

The IRS Voluntary Filing Compliance policy and IRM 5.1.11.6 generally require the last six years of returns to bring a taxpayer back into compliance. Filing prior-year returns is the first step before any OIC, IA, or CNC request — IRC § 7122(d) compliance is a prerequisite for a federal Offer. Refunds claimed on returns filed more than three years after the original due date are time-barred under IRC § 6511(b)(2). Pennsylvania follows a parallel filing-compliance posture; the Department of Revenue may assess based on the federal-change reporting rule or estimate tax under 72 P.S. § 7341 when a taxpayer fails to file. Philadelphia Wage Tax and BIRT non-filers face a separate set of city assessments, often discovered during a federal audit cross-match.

Can the IRS levy my Philadelphia bank account or wages?

Yes — after a Final Notice of Intent to Levy (CP90 or LT11) and expiration of the 30-day Collection Due Process window under IRC § 6330, the IRS may levy bank accounts at Wells Fargo (the legacy Wachovia footprint), Citizens, TD Bank, PNC, Bank of America, or any Pennsylvania-chartered institution and serve wage levies on Philadelphia employers including Comcast, Independence Blue Cross, GlaxoSmithKline, Penn Medicine, CHOP, and the major law firms in Center City. A timely Form 12153 CDP request halts collection while the case is reviewed by Appeals. After a CDP determination, the taxpayer has 30 days to petition the U.S. Tax Court under IRC § 6330(d)(1). The Pennsylvania DOR issues parallel state tax liens under 72 P.S. § 1404, and the Philadelphia DOR can issue wage attachments under city collection authority.

My family member died in Pennsylvania — do I owe Pennsylvania Inheritance Tax?

Likely yes, depending on your relationship to the decedent. Pennsylvania is one of only a handful of U.S. states that imposes an inheritance tax (not an estate tax) under 72 Pa.C.S. § 9116. The rate depends on the beneficiary's relationship to the decedent: 0% to a surviving spouse, 4.5% to lineal descendants (children, grandchildren) and ancestors (parents, grandparents), 12% to siblings, and 15% to all other beneficiaries (nieces, nephews, cousins, friends, business partners). Charitable bequests are exempt. Returns are filed on Form REV-1500 within nine months of death, and a 5% discount applies if the tax is paid within three months. Pennsylvania has no separate state estate tax; the federal estate tax under Form 706 (with a $13.61M exemption for 2024) is the only second layer for very large estates. This structure is shared with only a handful of other states (New Jersey, Maryland, Iowa phasing out, Kentucky, Nebraska).

I'm a pharmaceutical industry employee — how does IRC § 174 R&D capitalization affect me?

As of tax years beginning after December 31, 2021, IRC § 174 (as amended by the Tax Cuts and Jobs Act) requires capitalization and five-year amortization of domestic research and experimental expenditures, and fifteen-year amortization of foreign research expenditures. This affects employees primarily when they own a small biotech or pharmaceutical pass-through entity, when they hold equity in a startup with deferred R&D expenses, or when their employer's profitability shifts trigger compensation or bonus impacts. For W-2 employees at GlaxoSmithKline, Merck, Pfizer Collegeville, or Johnson & Johnson, the direct effect is usually indirect — but stock-price impacts from the company's reported earnings under the new rule can affect RSU and ISO planning. For startup founders, the rule has been the difference between an expected operating loss and an unexpected federal tax bill.

How long does a federal Offer in Compromise take to process?

An IRS Offer in Compromise typically takes six to twelve months from filing to a final decision. The IRS deems an Offer accepted if not rejected within 24 months under IRC § 7122(f). While the OIC is pending, IRC § 6331(k) bars most levies, and the CSED is tolled. Rejected offers carry a 30-day Appeals window. A well-documented Offer with a complete Form 433-A(OIC) or 433-B(OIC) financial package moves faster than one returned for incompleteness. A Pennsylvania compromise filing under 72 P.S. § 10003.10 typically runs four to nine months on a parallel track.

Will hiring a tax attorney stop IRS collection action immediately?

Once Form 2848 is on file, the IRS routes all communication through the attorney and stops contacting the taxpayer directly. Active levies are not automatically lifted by the POA filing alone — release requires either a financial showing under IRC § 6343, a CDP filing under IRC § 6330, or an installment-agreement / OIC submission that triggers the IRC § 6331(k) collection bar. We move on those concurrently when a levy is in place. Pennsylvania DOR collection follows a similar pattern: a REV-677 routes Department of Revenue contact, and a pending Pennsylvania compromise pauses state tax-lien enforcement. Philadelphia DOR collection follows yet a separate track on Wage Tax and BIRT once the city POA is on file.

About the author

This page was written and reviewed by Parham Khorsandi, Esq., Managing Attorney of Victory Tax Lawyers, LLP. Cal Bar #266658. Admitted to practice before the United States Tax Court. Mr. Khorsandi has resolved over 2,000 federal tax matters and secured more than $100 million in tax relief for clients across all 50 states.

Page last reviewed: May 25, 2026. Editorial standard: every federal-statute citation links to law.cornell.edu (Legal Information Institute, Cornell Law School). Every Pennsylvania statute citation references the Pennsylvania Consolidated Statutes and Purdon's Pennsylvania Statutes. Every administrative authority links to its primary .gov source. Material changes to the law are reflected within 30 days of effective date.

Attorney Advertising. This page is provided by Victory Tax Lawyers, LLP for general informational purposes only. Nothing on this page constitutes legal advice, creates an attorney-client relationship, or substitutes for consultation with a licensed attorney about your specific tax matter. Prior results described or referenced do not guarantee a similar outcome. Each tax case turns on its individual facts, applicable law, and the discretion of the Internal Revenue Service, the Pennsylvania Department of Revenue, the Philadelphia Department of Revenue, the U.S. Tax Court, the PA Board of Finance and Revenue, or other adjudicating body.

Victory Tax Lawyers, LLP is California-Bar-admitted with its principal office at 1100 S. Robertson Blvd., Los Angeles, CA 90035. The firm represents clients in federal tax matters nationwide via Form 2848 Power of Attorney and admission to the United States Tax Court. The firm is not admitted to practice in the courts of the Commonwealth of Pennsylvania; where a Pennsylvania state-court appearance or Pennsylvania Commonwealth Court litigation is required, the firm associates with locally admitted counsel.

IRS Circular 230 Disclosure: The discussion of U.S. federal tax issues on this page is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties imposed under the Internal Revenue Code or for promoting, marketing, or recommending to another party any tax-related matters addressed. For specific tax advice, consult independent tax counsel.

Authorities cited on this page

26 U.S.C. § 7122 — Federal Offer in Compromise
26 U.S.C. § 6159 — Installment Agreements
26 U.S.C. § 6321 — Federal Tax Lien
26 U.S.C. § 6325 — Lien Release and Discharge
26 U.S.C. § 6331 — Levy and Distraint
26 U.S.C. § 6343 — Release of Levy
26 U.S.C. § 6502 — Collection Statute Expiration
26 U.S.C. § 6213 — Tax Court Petition Window
26 U.S.C. § 6320 — CDP for Liens
26 U.S.C. § 6330 — CDP for Levies
26 U.S.C. § 6651 — Failure-to-File and Failure-to-Pay
26 U.S.C. § 6672 — Trust Fund Recovery Penalty
26 U.S.C. § 6015 — Innocent Spouse Relief
26 U.S.C. § 7345 — Passport Revocation
26 U.S.C. § 174 — Research and Experimental Expenditures
26 U.S.C. § 199A — Qualified Business Income (SSTB limitation)
26 U.S.C. § 83 — Restricted property and § 83(b) election
72 Pa.C.S. § 304 — Pennsylvania personal income tax rate (3.07% flat)
72 Pa.C.S. § 401 — Pennsylvania Corporate Net Income Tax
72 Pa.C.S. § 9116 — Pennsylvania Inheritance Tax (graduated by relationship)
72 Pa.C.S. § 9702 — PA Board of Finance and Revenue appeal deadline (60 days)
72 P.S. § 7202 — Pennsylvania sales and use tax (6% state + 2% Philadelphia local)
72 P.S. § 7348 — Pennsylvania assessment statute of limitations
72 P.S. § 7352 — Pennsylvania failure-to-file and failure-to-pay penalties
72 P.S. § 1404 — Pennsylvania state tax lien
72 P.S. § 10003.10 — Pennsylvania Compromise Authority
Phila Code § 19-1500 — Philadelphia Wage Tax (3.75% resident / 3.44% non-resident)
Phila Code § 19-2600 — Philadelphia Business Income and Receipts Tax (BIRT)
Phila Code § 19-2800 — Philadelphia School Income Tax
Phila Code § 19-509 — Philadelphia tax penalties and interest