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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO BOX 280601
HARRISBURG, PA 17128-0601
October 4, 2007
Telephone
(717) 787-8014
Jeffrey S. Shank, Esquire
Gingrich, Smith, Klingensmith & Dolan
222 South Market Street, Suite 201
PO Box 267
Elizabethtown, PA 17022
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Re: Estate of Emmanuel ConCSfantine
File Number 21 06-0967
ACN 07002304
Dear Attorney Shank:
This is in response to your letter of September 17, 2007 concerning the assessment
notice received by your client on the above-referenced ACN.
Please be advised that the Department would interpret the tax clause in the decedent's
will to mean that tax due on all transferred assets whether probate or non-probate should be
paid out of the residue of the estate. Unfortunately, the examiner chose to honor the estate's
request to bill three (3) of the decedent's annuities directly to the beneficiary. I have enclosed a
copy of a Board of Appeals petition and would strongly urge you to file a protest on the separate
assessment with that body. You may contact the Board at the following address:
Department of Revenue
Board of Appeals
PO Box 281021
Harrisburg, Pa. 17128-1021
Telephone (717) 783-3664
Website - www.boardofappeals.state.pa.us
J trust the above information is satisfactory; however, should you require additional
assistance, please feel free to contact me.
Steven Ja
Tax Accou Collection Technician
Post Assessment Review Unit
Inheritance Tax Division
Fax (717) 772-0412
sjames@state.pa.us
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