Instructions For Form Rev-1737-A - Pennsylvania Inheritance Tax Return Nonresident Decedent Page 11
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2618. FAILURE TO PAY
alleged error. Address the letter to:
The taxes imposed, together with any interest thereon, consti-
PA Department of Revenue
tute a lien upon real property which remains in effect until the
Bureau of Individual Taxes
taxes and interest are paid in full.
Post Assessment Review Unit
PO BOX 280601
19.
APPRAISEMENT, ALLOWANCE OR
Harrisburg, PA 17128-0601
DISALLOWANCE OF DEDUCTIONS
All other errors must be resolved in accordance with either
AND ASSESSMENT OF TAX
the guidelines outlined in paragraph 21 below, or by the pay-
After a return is filed, the Department of Revenue issues a
ment of tax and interest and the filing of a Petition for Refund
notice setting forth its valuation of the estate assets, allowable
with the Board of Appeals as indicated in paragraph 17.
deductions and Inheritance Tax due.
21. PROTEST, NOTICE OR APPEAL
The Department uses a series of Assessment Control
A taxpayer or any party in interest, including the
Numbers (ACNs) to identify and separate tax liabilities
Commonwealth, not satisfied with the appraisement,
imposed under sections of the law:
allowance or disallowance of deductions, assessment of tax
(including discount or interest), or any other matter relating
ACN 101 represents the tax due on the Inheritance Tax return
to the tax imposed may object by taking any of the following
(REV-1500) filed by the personal representative or transferee
of property.
actions WITHIN SIXTY (60) DAYS of receipt of the notice to
which objection is made:
ACNs 102 to 199 represents the tax due on a future interest
compromise tax determination or the remainder tax due for
(a) File a written protest specifying all objections with:
estates of decedents who died prior to December 13, 1982.
PA Department of Revenue
Board of Appeals
ACN 201 represents Pennsylvania Estate tax due based on the
PO BOX 281021
Federal Estate Tax return (Form 706). ACN 202 represents any
Harrisburg, PA 17128-1021
additional Pennsylvania Estate tax due resulting from any
changes to the federal liability as reflected on the Estate Tax
And send a copy of the protest to:
closing letter received from the Internal Revenue Service.
PA Department of Revenue
Office of Chief Counsel
ACNs 501 to 599 represent the tax due on the proceeds of lit-
PO BOX 281061
igation received more than nine months after the date of
death.
Harrisburg, PA 17128-1061
(b) Notify the Register of Wills in writing that you elect to
Notices of potential tax liabilities based on the existence of
jointly held or trust assets are identified through the use of an
have the correctness of the Department’s action determined at
eight (8) digit number beginning with the two digits repre-
the “audit of the account” of the personal representative. A
senting the year in which the notice is originally issued. E.g.,
copy of this election must be sent to:
all notices issued in 2005 will be numbered 05000001,
PA Department of Revenue
05000002, etc.
Office of Chief Counsel
PO BOX 281061
Further information concerning the ACN system can be
Harrisburg, PA 17128-1061
obtained by contacting the Inheritance Tax Division Inquiry
Unit at (717) 787-8327.
(c) File an appeal to the Court of Common Pleas, Orphans’
Court Division to have the correctness of the Department’s
20. ADMINISTRATIVE CORRECTIONS
action determined at the “audit of the account” of the per-
Obvious factual errors discovered on the assessment may be
sonal representative or at such time as the court shall fix. A
corrected administratively. Examples of administratively cor-
copy of the appeal must be sent to:
rectable errors include those made by transposition of figures,
PA Department of Revenue
mathematical errors, miscalculations and obvious duplication
Office of Chief Counsel
of assets. The estate must report such errors to the
PO BOX 281061
Department of Revenue by a letter outlining the proposed
correction, together with documentation identifying the
Harrisburg, PA 17128-1061
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