Audit Notice Letter
[ON ATTORNEY LETTERHEAD]
[Date]
RE: Estate of Joseph B. Dunn, Deceased
TO ALL PARTIES IN INTEREST:
AUDIT NOTICE
The First and Final Account of Jane R. Dunn, Executrix of the Will of Joseph B. Dunn, Deceased, has been filed with the Clerk of the Orphans' Court of Philadelphia County and will be called for audit before the Honorable John Smith, Judge of the Orphans' Court Division of the Court of Common Pleas of Philadelphia County, on Monday, December ______, 20______ , at______ __ .m. in Room 426, City Hall, Philadelphia, Pennsylvania.
Your interest in the estate consists of a one-sixth share of the residuary estate.
The Court will be asked to approve the Account of the Executrix and to make awards in accordance with the provisions of the Will of Joseph B. Dunn, Deceased. Copies of the Account and the Will are enclosed.
The Court will also be asked to deny the claim of Harvey White in the amount of $5,000 because the debt in question was incurred by Joseph B. Dunn in his capacity as President of Joseph B. Dunn, Inc., and not in his individual capacity.
Finally, the Court will also be asked to approve the payment of $1,000 to counsel for the estate as fees in addition to those shown on page 4 of the Account. The request for additional fees covers extraordinary services in representing the estate in the audit of the Pennsylvania Inheritance Tax Return, which has been successfully concluded.
It is not necessary that you or your counsel appear at the audit. However, if you have any objection to any items in the Account, or if you disagree with the position of the accountant as to the said claim, it is necessary to state these in writing, in accordance with the Rules of this Court and that you appear at the time and place mentioned, in person or by counsel, to present your contention; otherwise the Court will assume you have no objection and may approve the Account and adopt the accountant's position as stated.
If you have any questions with respect to the contents of this letter, the Account of the Executrix, or the Will of Joseph B. Dunn, Deceased, please contact the undersigned.
Very truly yours,
John K. Trustworthy
See Philadelphia Rule 6.3.A. for alternate provisions regarding court room and time of audit, furnishing of Will and Account, and other matters. The form above is obviously limited to a matter where "ALL PARTIES IN INTEREST" includes only one claimant and some residuary beneficiaries. In each case, the wording must be tailored to suit the circumstances [e.g., notice may be given to specific legatees with a notation that their legacy has been paid, if that be so, and they would not receive copies of the Will or Account].