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IN RE: ESTATE OF : THE COURT OF COMMON PLEAS OF
WILLIAM WAYNE TRITT, CUMBERLAND COUNTY, PENNSYLVANIA
Deceased, : ORPHANS' COURT DIVISION
NO. 21-11-950 PETITION FOR APPEAL OF APPRAISEM&t F , y °5 v
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PENNSYLVANIA INHERITANCE TNN
AND OF ASSERTED INHERITANCE TAX DELIQ,UNE
TO THE HONORABLE, THE JUDGES OF SAID COURT:
The appeal of Leonard W. Tritt and David E. Tritt, Co-Executors of the Last Will
and Testament and Estate of the above decedent, and of Carol A. Tritt, by and through
their attorney, Wayne F. Shade, Esquire, respectfully represents, as follows:
1. Executors timely filed the Pennsylvania Inheritance Return in the above estate
on April 16, 2012.
2. The return was endorsed by the undersigned as the preparer of the return and
the agent of the heirs.
3. On August 27, 2012, the Pennsylvania Department of Revenue, Bureau of
Individual Taxes, Inheritance Tax Division (hereinafter the "Department"), issued its
Notice of Inheritance Tax Appraisement (hereinafter the "Appraisement").
4. The Appraisement confirmed that the return had been filed by Executors and
indicated that there was a credit due the estate of two cents.
5. On the same date of August 27, 2012, the Department issued a separate Notice
of Inheritance Tax Appraisement (hereinafter "separate Appraisement") to each of the
three equal testamentary heirs of the estate.
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6. The separate Appraisements indicated that each of the three heirs owed
Pennsylvania inheritance tax on one-third of an Ameriprise account number 12405030
with a total value of $98,110.54.
7. On August 31, 2012, the undersigned, as agent for the Executors of the estate
and as the endorsed preparer of the inheritance tax return in the estate filed a timely
appeal of the separate Appraisements with the Board of Appeals (hereinafter the
"Board").
8. The appeal expressly advised the Board that the appeal was being filed by the
undersigned as attorney for the Executors.
9. The appeal also advised the Board of the Appraisement of August 27, 2012,
that confirmed that the inheritance tax return had been accepted as filed and that all taxes
had been paid.
10. The appeal further advised the Board that the Ameriprise account number
12405030 was reported on Schedule B of the return.
11. On November 30, 2012, the Board dismissed Appellants' appeal on the
ostensible basis that Appellants had not sufficiently documented their appeal.
12. Also on November 30, 2012, the Department issued a Notice of Delinquent
Inheritance Tax to each of the heirs of the estate.
13. The Notice of Delinquent Inheritance Tax threatened to refer the alleged
delinquency to a collection agency and to assess additional fees up to 39 percent if the
heirs did not pay the alleged delinquent inheritance tax.
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14. Appellants maintain that they have properly preserved their appeal to the
Board.
WHEREFORE, Appellants respectfully request that the separate Appraisements
and any alleged inheritance tax delinquencies be dismissed at such time and in
accordance with such procedures as the court shall direct.
Date: January 14, 2013
Respectfully submitted,
Wayne I'hade., Esquire
Supreme Court No. 15712
53 West Pomfret Street
Carlisle, Pennsylvania 17013
Telephone: 717-243-0220
Attorney for Appellants
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