Future Interest Compromise Cannot be Contested Once Accepted

Once a notice of appraisement has been issued accepting an inheritance tax return that included an offer of a future interest compromise and the tax has been been paid, neither the Commonwealth nor the estate may protest or appeal the compromise.  Board of Appeals Docket No. 0226498, 8 Fid.Rep.3d 45 (Pa. Dept. of Rev. Bd. of App. 2003).

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