Philadelphia Information Locator Service
Current Record Series

Revenue, Department of

[Record Group 70]

Audits / Audit Attendance Log
,
This is an appointment book that verifies that a taxpayer scheduled for an audit kept that appointment.
Location: In office of record
Accounting Control / Realty Transfer Tax Reports
,
Information received from Records Department and title companies recording collections of real estate transfer taxes.
Location: In office of record
Current Business & Earnings / Tax History Records
,
Card files giving source information for setting up business and earning taxes, including name, address, and account number.
Location: In office of record
Current Business & Earnings / Petitions for Waiver
,
Requests filed for waiver of interest and penalty which are under $10,000.
Location: In office of record
Current Business & Earnings / Earning Tax Applications
,
These records establish customer accounts for earnings tax payments, and include the customer's name, address, beginning date of liability, and account number.
Location: In office of record
Current Business & Earnings / Nonfiling Legal Cases
,
Lawsuits initiated by the city for nonfiling of tax returns. Files include the hearing date, reason for the suit, litigants, code enforcement number, and settlement data.
Location: In office of record
Current Business & Earnings / Business and Earings Tax Payment Records
,
Records of taxes paid by city business owners, including the amount paid, date of payment, and the distribution via daily transaction and validation registers.
Location: In office of record
Current Business & Earnings / Business & Earnings Tax Customer Index
,
Index of all Business and Earnings taxpayers, including name and address, account number, liabilities, and amounts paid.
Location: In office of record
Current Business & Earnings / Annual Reconciliation
,
Fourth quarter earnings tax return for settlement of outstanding taxes.
Location: In office of record
Current Business & Earnings / Billing Payment Adjustments
,
Transfer of payments from one account or one tax period to another, accounts payments misapplied, corrected debit receivable or as credit to an account.
Location: In office of record
Current Business & Earnings / Petitions for Waiver
,
Requests for waiver of interest and penalty on taxes or an appeal of the tax itself.
Location: In office of record
Current Business & Earnings / Collection Reports
,
Transmittals of Law Department payment listings of taxes that have been collected after settlement of lawsuits initiated by the city.
Location: In office of record
Audits / Audit Index
,
Locator index of completed audits listed alphabetically by name of taxpayer.
Location: In office of record
Technical Advisory Staff / Offers of Compromise Check Authorizations
,
Documentation needed to transfer money from Revenue's escrow account and put into the general fund to cut checks accepted from taxpayers as compromise offers.
Location: In office of record
Technical Advisory Staff / Offers in Compromise Log Book
,
Summary book of all offers in compromise on taxes owed by city residents, entered by date of payment offer, control number, name of resident, amount sent in, and technical staff number.
Location: In office of record
Automated Collections / Deferred Payment Plans
,
Acknowledgement of debt and agreement to make payments according to an installment plan.
Location: In office of record
Delinquent Real Estate / Real Estate Tax Data
,
Electronically maintained data tracking the amount of tax due on a property, including all notes, judgments, Sheriff sales, bankruptcies attached to all properties in the city.
Location: In office of record
Delinquent Real Estate / Account History Cards
,
These are the paper-based accounting records for capturing all of the information on real estate taxes due for all properties in the city.
Location: In office of record
Delinquent Real Estate / Sheriff Sales Case Files
,
Certification to sell real estate at Sheriffs' sale with printout of account showing balance when sold.
Location: In office of record
Delinquent Real Estate / Installment Plan Files
,
This program allows home owners to pay their real estate taxes in monthly installments. Includes application, approval or denial notice.
Location: In office of record
Self-Assessed Taxes / Payment and Receivable Adjustments
,
Payment documentation from one tax account to another, including payment adjustment forms and supporting documentation for making adjustments.
Location: In office of record
Self-Assessed Taxes / Annual Reconciliation Return
,
Year-end wage and tax form used to reconcile account for the past year. Includes account number, name and address, resident or non-resident tax information.
Location: In office of record
Accounting Control / Bank Documentation
,
Checks that are not received by banks, debit and credit summaries from Treasurer's Office, deposit summaries, correspondence to bank identifying types of taxes and their corresponding revenue codes.
Location: In office of record
Accounting Control / Personal Property Files
,
These records are used to collect personal property taxes, including stocks, bonds, investments, and mortgages listed by assessors. Files contain transcripts of bills, certificates of change for current and prior years, and reconciliation adjustment sheets.
Location: In office of record
Accounting Control / Tax Settlement Reports
,
Statements of city account balances, including school tax reconciliation schedules, certifications, and real estate assessments.
Location: In office of record
Accounting Control / Monthly Revenue Adjustment Files
,
Departmental and internal adjustments to revenue statements from the Financial and Accounting Management Information System (FAMIS) system.
Location: In office of record
Accounting Control / Write-off Reports
,
End-of-year accounting adjustments which indicate what revenues will not be collected to get the receivable balance down to a lesser figure.
Location: In office of record
Accounting Control / Tax Refund Case Files
,
Records related to claims for tax refunds, including documentation supporting the decision to either grant the refund or deny the request.
Location: In office of record
Accounting Control / Transaction Postings
,
These are computer-generated postings of all city accounts for specific time periods.
Location: In office of record
Accounting Control / Account Adjustments
,
Payment and billing adjustments on taxes that go against individual accounts.
Location: In office of record
Accounting Control / Daily Transaction Register
,
Computerized record of all city payments for a given day and validation of such payments.
Location: In office of record
Accounting Control / Validated Tax Receipts
,
Daily settlements on taxes paid which are sent to each appropriate unit of Revenue for posting before being filed.
Location: In office of record
Accounting Control / Code Violation Billing Records
,
Records of bills sent to city property owners for repairs made to their properties to bring them into compliance with Licenses and Inspection codes. These records are backed up electronically.
Location: In office of record
Accounting Control / Special Tax Records
,
Case files containing information on special tax collections, including those on amusements, parking lots, hotels, and movie theaters which are filed by taxpayer account number and provide the taxpayer's name, address, date the business began, and related documentation.
Location: In office of record
Accounting Control / Real Estate Adjustment Files
,
Original credit and debit memos, justification for adjustments, and certificates of revision of real estate tax assessments.
Location: In office of record
Accounting Control / Non-Taxed Accounts Receivable Files
,
Records of outstanding accounts on non-taxable items, such as: industrial waste tickets from incineration, ledger cards for child support payments, fire code violations, urban homestead violations, and bail forfeiture judgments.
Location: In office of record
Accounting Control / Bank Return Items
,
Files relating to checks returned for insufficient funds, including tax type, account number, check number, payment request letters, investigative reports, and ledgers listing checks charged off.
Location: In office of record

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Last updated on May 9, 1996