61 Pa. Code § 119.27

Current through Register Vol. 54, No. 45, November 9, 2024

Section 119.27 - Fiduciary request

To facilitate the settlement and distribution of a decedent's estate, the Department will, at the request of the fiduciary, executor, administrator, or other person who may have any liability for any income tax due from a decedent or his estate, determine the amount of income taxes due, if any, from the decedent or his estate and upon payment of the amount of tax plus appropriate penalty and interest so determined, the fiduciary or the person otherwise liable, shall be discharged from personal liability for any tax deficiency thereafter found to be due.

(1) After the filing of all returns due from the decedent and his estate, a request for such determination may be made, in duplicate, to the Department, on the form, "Request for Final Determination of Personal Income Tax Liability."

(2) The determination by the Department shall be final and conclusive, and if not appealed by the fiduciary and except upon proof of fraud, misrepresentation or nondisclosure of a material fact by the fiduciary:

(i) The determination shall not be reopened or modified by any officer, employe or agent of the Commonwealth.

(ii) In any suit, action or proceeding, such determination, or any collection, payment, abatement, refund or credit made in accordance therewith, shall not be annulled, modified, set aside or disregarded.

REQUEST FOR FINAL DETERMINATION OF PERSONAL INCOMETAX LIABILITY

ESTATE OF____________	EIN ____________
Date of Death ____________	Decedent's Social
Will Book No. or Administra-	Security No. ____________
tion
No. ____________	(note to drafter-use identifying information similar to that on the Inheritance Tax Waiver forms)

Decedent's Final Return was filed by the Fiduciary on ______________________________________

Estate Final Return was filed ______________________________________

(1) Was the decedent at any time subsequent to June 1, 1971, an "employer" within the meaning of the Tax Reform Code of 1971?

Yes ____________

No ____________

(2) Are there any outstanding assessments against decedent or the estate for Personal Income Tax liability?

Yes ____________

No ____________

(administrator, executor,

guardian trustee) of the estate of ______________________________________ hereby requests that the Department of Revenue, Personal Income Tax Bureau, make a final determination of the Personal Income Tax liability of the subject individual and of his estate in accordance with the provisions of Section 338 of the Tax Reform Code of 1971 and the regulations thereunder. Said ___ (fiduciary) does hereby represent that all returns due under the Tax Reform Code of 1971 have been duly filed and paid and there are no outstanding assessment against the decedent or his estate. The fiduciary further agrees to immediately notify the Department of Revenue, Personal Income Tax Bureau, in the event knowledge of income over and above that which has been reported comes to his attention in the future.

I hereby certify under the penalties of perjury that the statements contained herein are true and correct to the best of my knowledge, information and belief.

_________________________

(administrator, executor, et cetera)

61 Pa. Code § 119.27