INHERITANCE TAX RETURN FORMS
[DATE]
Office of General Counsel
Pennsylvania Department of Revenue
Dept. 281061
Harrisburg, PA 17128-1061
RE:
Estate of [DECEASED]
File No. [DEPARTMENT OF REVENUE FILE NUMBER FOR DECEASED]
Dear General Counsel:
[CLIENT] is the beneficiary of the [AFOREMENTIONED ESTATE / REAL
PROPERTY LOCATED AT [ADDRESS] THAT IS PART OF THE AFOREMENTIONED
ESTATE]. [CLIENT] is receiving my legal assistance on a pro bono basis through a referral
from Philadelphia VIP.
At present, there are no funds from which to pay the inheritance tax due. The estate has
[NO] OR [MINIMAL] liquid assets and my client has limited financial resources. We hope to
pay the principal of the inheritance tax due with a grant from the Tangled Title Fund (TTF). The
TTF is a vacancy prevention program funded by the City of Philadelphia and administered by
Philadelphia VIP. The TTF typically does not issue funds for principal until the applicant
becomes the record owner of the real property in the estate, which is a lengthy process in tangled
title cases.
For [CLIENT] to obtain title from the Estate of [DECEDENT’S NAME], [X] heirs must
agree to give their legal interest in the real property to [CLIENT] OR the Philadelphia Orphans’
Court must grant [CLIENT’S] § 3546 Petition for Determination of Title. I anticipate that this
process will take some time. Once my client obtains title to the real property, we will file the
Inheritance Tax Return and request that the principal be paid by the Tangled Title Fund.
I am happy to provide Revenue with updates on the status of the estate administration
upon request. I can be reached at [INSERT PHONE #] or [INSERT EMAIL].
Thank you.
Sincerely,
[ATTORNEY’S NAME]