IN THE SUPREME COURT OF PENNSYLVANIA EASTERN DISTRICT

SERGEI KOVALEV, : No. 5 EAL 2020 : Petitioner : : Petition for Allowance of Appeal : from the Unpublished Order of the v. : Superior Court at No. 2900 EDA : 2019 entered on December 2, 2019, : quashing the Order of the BOARD OF REVISION OF TAXES CITY OF : Philadelphia County Court of PHILADELPHIA, : Common Pleas at No. 190801131 : entered on September 23, 2019 Respondent :

ORDER

PER CURIAM AND NOW, this 8th day of July, 2020, the Petition for Allowance of Appeal is GRANTED, and the order of the Superior Court is VACATED. See Grant v. Blaine, 868 A.2d 400, 402 (Pa. 2005) (holding that “an order denying in forma pauperis status is a final, appealable order”). The matter is REMANDED to the Superior Court for consideration of the propriety and advisability of a transfer of the appeal to the Commonwealth Court, see 42 Pa.C.S. §704(a), as well as further proceedings, in one of those courts, on the underlying appeal.

The Application to Proceed in Forma Pauperis is GRANTED, limited to the filing of the Petition for Allowance of Appeal.