Bynum v. Commonwealth

Opinion by

Judge Craig,

Jacob Bynum appeals from a decision of the Court of Common Pleas of Philadelphia County denying a petition to open judgment in a proceeding which the Pennsylvania Department of Revenue had instituted to satisfy an outstanding liquid fuels tax assessment. We must determine whether Bynum may interpose defenses addressed to the merits of the tax assessment after the department has filed a tax lien and executed on his property.

*157On September 28, 1976, after conducting an audit, the department notified Bynum, who operates a fuel oil supply business, of a liquid fuels tax…