Phil. Est. Pract. Handbook, ch. 4, D
2002 Edition
The Pennsylvania Department of Revenue, Personal Income Tax Bureau, has adopted Regulation 119.27 Fiduciary Request (pursuant to §338 of the Tax Reform Code of 1971), which sets forth the procedure by which a personal representative can secure a discharge from personal liability for any income tax deficiency found to be due after such discharge is granted. After the filing of all returns due from the decedent and his or her estate, a request is made to the Department of Revenue, in duplicate, using the format in the Regulation, for the prompt assessment and final determination of the income taxes of the decedent and his or her estate.
Phil. Est. Pract. Handbook, ch. 4, D