pa department of revenue office of chief counsel

22 mayo, 2023

), Department of Public Welfare Office of Legal Counsel3rd Floor West, Health and Welfare Building Post Office Box 26757th and Forster Streets Harrisburg, Pennsylvania 17120, Department of Revenue Office of Chief Counsel Tenth Floor Strawberry Square Harrisburg, Pennsylvania 17128, Securities Commission Office of Chief Counsel 2nd FloorEastgate 1010 North 7th Street Harrisburg, Pennsylvania 17102-1410, Department of State Office of Chief Counsel 301 North Office Building Harrisburg, Pennsylvania 17120-0029, Pennsylvania State Police Office of Chief Counsel 3rd Floor, Department Headquarters 1800 Elmerton AvenueHarrisburg, Pennsylvania 17110, State System of Higher Education Office of Chief CounselDixon University Center2986 North Second StreetHarrisburg, Pennsylvania 17110, Department of Transportation Office of Chief Counsel 9th Floor, Commonwealth Keystone Building 400 North StreetHarrisburg, Pennsylvania 17120-0041, Department of Treasury Office of Chief CounselFinance BuildingHarrisburg, Pennsylvania 17120-0018. Mr.Pandeladis was the Chief Counsel for the Pennsylvania State System of Higher Education. 412-565-7540Email: Cortese v. Department of Transportation, 463 A.2d 1293 (Pa. Cmwlth. He held the positions of Deputy Attorney General, Senior Deputy Attorney General, and Assistant Chief Deputy Attorney General. Department of Revenue Executive Contact List . RA-RV-BET-SCR-DO-EM@pa.gov. from the University of Virginia, and a B.A. Before commencing his Commonwealth service with the Office of General Counsel in June 1988, Don served as an attorney with the Veterans Administration Board of Veterans Appeals in Washington, DC. Before coming to Health, Audrey was Assistant Counsel-in- Charge, Personnel Section, at PENNDOT. AllentownAppointments Strongly Recommended 555 UNION BLVD ALLENTOWN PA 18109-3389 Phone: In addition to these roles, Philadelphia - Center City. with honors from Montclair State University in Upper Montclair, New Jersey, and his juris doctor from the Widener University School of Law where he was a staff member of what is now known as The Widener Law Journal, the law journal of Wideners Harrisburg campus. As Chief Counsel, she oversees Pennies legal matters and provides legal advice to Pennies senior staff. Mr. Holt has dedicated his entire legal career to advocating for the rights of working people. Josh also serves as Chief Counsel to the Office of the State Fire Commissioner. Kimberly McFadden, Judge of the Court of Common Pleas of Northampton County. Benjamin Holt was appointed Chief Counsel for the Pennsylvania Department of Labor & Industry in January 2023. The department offers support across the state through our district offices. Offices of Department of Transportation designated by 37 Pa. Code 111.1 as local offices for service of process are also local offices for venue purposes under 42 Pa.C.S. _T ZVL^siWN4bTH1PC The purpose of a regulation is to provide taxpayers with rules of general application so that they might clearly understand their rights and duties under the law. This oversight focused on insuring compliance with federal and state consumer protection statutes, regulations, sub-regulatory guidance, and other authority and applying these to agency operations primarily in the arena of student loan servicing for both the United States Department of Education and private financial service and banking entities. For the Inmate Litigation Section, he represented clients in trials, hearings, and oral arguments, including arguments before the Third Circuit Court of Appeals. He is a 2002 graduate of Bloomsburg University. Prior to his appointment, Josh served as Deputy Chief Counsel to PEMA since June of 2016. He also advises the Board and senior staff on all issues impacting the Boards operation and provides training to county probation officers, state parole agents and hearing examiners. Miner was an associate at Morgan, Lewis & Bockius and clerked for the Honorable John A. MacPhail, Commonwealth Court. . Pennsylvania usually releases forms for the current tax year between January and April. % $ $ ( % % % h i | :j @ $ [ * H! Headquarters Washington, DC Phone: 202-317-3300 Fax: 855-573-7040 Management Team William M. Paul, Principal Deputy Chief Counsel and Deputy Chief Counsel (Technical) Drita Tonuzi, Deputy Chief Counsel (Operations) Page Last Reviewed or Updated: 05-Dec-2022 (3)Bucks, Chester, Delaware, Montgomery and PhiladelphiaTorts Litigation Unit, 206 Philadelphia State Office Building, Philadelphia, Pennsylvania 19130. Office of Chief Counsel. You may be trying to access this site from a secured browser on the server. in Economics and a 1997 graduate of The Dickinson School of Law. Mr. Dye served as the Director of the Attorney Generals Medical and Legal Advisory Board on Child Abuse from 2012 to 2023. The Department of Revenue is responsible for . ogchiring@pa.gov May 15, 2023, directed to Derek Riker, Deputy Chief of Staff, 333 Market Street, 17th Floor, Harrisburg, Pennsylvania 17101. Please let us know and we will fix it ASAP. Mr. Serafin also served as Workforce Policy Counsel and professional staff for the U.S. House of Representatives, Committee on Education and the Workforce in Washington, D.C., where he developed legislation on issues including employee health and pension benefits, the Patient Protection and Affordable Care Act, employment law and labor relations. He is admitted to practice in Pennsylvania, the United States Court of Appeals for the Third Circuit, and the United States District Court for the Middle District of Pennsylvania. Ms. About PA DOS Senior Staff Kathleen Kotula was appointed Chief Counsel to the Department of State in January 2023. 83 0 obj <> endobj Preceding her appointment, Ms. Irwin served in a variety of capacities at DCED including as counsel to the various economic development financing programs, tax credit programs and the Governors Action Team. Answer ID 1495 %%EOF Please direct comments or questions to. endstream endobj startxref As an Assistant Counsel at the Department of Corrections, Alan represented the Department in inmate litigation and employment matters. Prior to her appointment, Kotula served as Executive Deputy Chief Counsel with the Department of States Office of Chief Counsel since July 2018. 412-929-0614Email: Mar 2012 - Present11 years 2 months. Where do I mail my response? She oversees a team of nearly 75 attorneys and more than 50 other personnel who provide legal services to the various bureaus within the Department of State as well as the 29 professional licensing boards and commissions. In addition, the office leads the agency's efforts to build a continuous improvement culture focused on effective, efficient, and safe solutions. 696 (January 28, 2023). She was previouslywas appointed Acting Chief Counsel for the agency in December 2019. Prior to his appointment, Mr. Jeffrey B. Hawkins was appointed as Acting Chief Counsel to the State System of Higher Education and its constituent universities effective April 9, 2022, and was made Chief Counsel in January 2023. Ms. DiRito joined the Departments Office of Chief Counsel as an Assistant Counsel in 2012 and since July 2014, has served as Assistant Chief Counsel, overseeing the Educator Discipline Unit. The Office of Strategic Operations implements DGS's strategic plan objectives and ensures operational alignment with the agency's mission, vision, and goals. In that role, she serves as counsel to the Secretary of the Commonwealth and executive and senior level officials on matters affecting the Department of State. Prior to joining the Insurance Department, she worked for the Pennsylvania Department of Education where she litigated educator misconduct cases at the administrative and appellate level. # D \! She also provided the Department with legal advice regarding complex insurance issues, legislation, and regulations. Kathleen Kotula was appointed Chief Counsel to the Department of State in January 2023. Prior to his Commonwealth employment, Mr. Wallitsch worked as a judicial clerk, an assistant district attorney, a public defender, and a Judge Advocate for the Pennsylvania Army National Guard. In these capacities, he served as Chief Financial Officer, oversaw the Departments human resources, budget and risk/insurance management, information technology, print and media services, as well as all real estate transactions for the commonwealth. As Assistant Counsel at DMVA, Mr. Wallitsch provided legal support services for both Veterans Affairs and the Pennsylvania National Guard, when it was in a Commonwealth duty status. Mr. Herbster received his Bachelor of Arts in Political Science and History from Juniata College in 1993. No statutes or acts will be found at this website. We have a total of eleven past-year versions of Form REV-1500 in the TaxFormFinder archives, including for the previous tax year. She holds a B.A. Mr. Robinson currently represents the Board in claims filed by offenders and employees in state and federal courts and administrative tribunals. View all 175 Pennsylvania Income Tax Forms. Prior to her appointment, sheserved as Acting Chief Counsel to the Department of Community and Economic DCED. Prior to becoming Deputy Chief Counsel, Don was a member of the offices Real Property Division, litigating before administrative tribunals, boards of view, and trials by jury in eminent domain condemnation proceedings. The Pennsylvania Code website reflects the Pennsylvania Code Office of General Counsel, Commonwealth of Pennsylvania. She resides in Lancaster County with her husband and two children. In 2019, he was recognized as a Blue Ribbon Champion for Safe Kids by the Pennsylvania Family Support Alliance. hmk0NPIkY/$ ;oIB:r>:m$ RA-RV-BET-RDG-DO-EM@pa.gov, ScrantonAppointments Strongly Recommended RM 207 BANK TOWERS 207 WYOMING AVE SCRANTON PA 18503-1427 Phone: The purpose of a private letter ruling is to advise a taxpayer of the Department's application of the tax laws to a specific factual situation unique to the taxpayer. In her position, Ms.Blake counsels the PENNVEST Board and is involved in the senior management and general administration, as well as program administration and development of PENNVESTs loans and grant programs for water, sewer and nonpoint source projects, the nutrient trading clearinghouse and the use of funds for investment in nutrient credits. Branch Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). Joshua Maus. Josh also serves as Chief Counsel to the Office of the State Fire Commissioner. Prior to that, Ms. 215-560-2056Email: Harrisburg, PA 17104 -2539 Harrisburg, PA 17128-1061 . TaxFormFinder has an additional 174 Pennsylvania income tax forms that you may need, plus all federal income tax forms. changes effective through 53 Pa.B. She has been with the Department of State since 2007. school and be a member in good standing with the Pennsylvania Bar. Ms. Bennett is a strong believer and advocate of volunteerism and pro bono legal work. Board of Finance and Revenue PA Department of Revenue . Mr. Smith has served as both Executive General Counsel and Deputy General Counsel in the Governor's Office of General Counsel, where he oversaw all areas of contracting, grants, procurement and regulations for the 36 executive agencies under the Governor's jurisdiction and the 500 attorneys of the Office of General Counsel. Prior to his appointment, he served as Deputy Chief Counsel to the Pennsylvania Department of Human Services. myPATH Information. hbbd```b``A$qE'| "HE0;DfA For assistance purchasing the Commonwealth Telephone Directory, contact the Bureau of Publications at (717) 704-1029 or see Administrative Circular 20-12 for details on how to purchase a copy. Don is a graduate of the Dickinson School of Law and is a cum laude graduate of Villanova University holding a Bachelor of Arts degree in Political Science. Miner was a Senior Counsel with the Department of Health, where she functioned as the Litigation Coordinator and provided advice to a variety of health program areas. The Office of Chief Counsel reports to the Governor's Office of General Counsel. 2023-09003 Filed 4-28-23; 8:45 am] BILLING CODE 4830-01-P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 165 [Docket Number USCG-2023-0342] RIN 1625-AA00 John Howard was appointed Chief Counsel to the Department of Agriculture in February, 2019. Mr. Herbster has been with the Office of Administrations Office of Chief Counsel since 2000 where he has served as counsel on labor and employment matters. Timothy A. Holmes was appointed Acting Chief Counsel for the Department of Corrections in September of 2019 and later named Chief Counsel. 85018564 (relating to matters affecting government units) shall be made at the principal office of the defendant agency as set forth in subsection (b) or at the local office of the defendant agency as designed in 111.4(c) (relating to venue). In prior service with the Commonwealth of Pennsylvania, she served as Deputy Inspector General for Southeastern Pennsylvania, and later as a law clerk at the Commonwealth Court of Pennsylvania. 1989). (a)Service of process on Commonwealth agencies in actions brought under 42 Pa.C.S. Shawn Smith serves as the Chief Counsel for the Department of General Services. An action against Department of Transportation may be brought where its principal office is located or the local office which is in the county where the cause of action arose or where a transaction or occurrence took place out of which the cause of action arose. Agency Contact Link. from Duquesne University School of Law. The Commonwealth Telephone Directory is available and may be ordered by state agencies using PA Publisher . Mr. Hawkins received a B.S. In addition to her legal work, Ms. DiRito has worked as a Speech-Language Pathologist in a variety of settings. Prior to attending law school, Douglas served in the United States Army and the Pennsylvania Army National Guard. He has also served as the Department of Healths Right-to-Know Law Legal Liaison, Contracts Coordinator and as the Departments designee for the Governors Advisory Council on Veteran Services. These taxes generally only apply to estates over a certain size threshold, generally several million dollars, and therefore only affects the largest few percent of estates in the United States. Jeff Wallitsch was appointed as Acting Chief Counsel for the Department of Military and Veterans Affairs in January 2023 after having served as Assistant Counsel since 2019. Prior to joining the Department of Educations Office of Chief Counsel, Ms. DiRito served as an Assistant District Attorney in Adams County, Pennsylvania, where she specialized in prosecuting child abuse cases and crimes against women. In addition, the office covers government operations and human resources issues. hbbd```b`` @$SD2B`a0yDf`L Mr. Gohsler received his undergraduate degree from the University of Scranton and his juris doctor from the Dickinson School of Law. In 2002, Daniel Hassell Assistant to DeputyAuditsBoard of AppealsResearch Deputy Secretary for Information TechnologyRobert Donaldson He grew up in Philadelphia where he currently lives with his family. You may be trying to access this site from a secured browser on the server. From 1999 to 2002 he was an associate in a small law practice in Lancaster County advising farm clients on matters involving agricultural land preservation, the Clean and Green Act, real estate transactions, environmental and nutrient management laws, and estate planning. Mr.Pandeladis was responsible for the management and oversight of PHEAAs agency wide compliance management system. Prior to joining the Commonwealth, he spent twelve years in the public sector with New York State and then New York City. She formerlyserved as the Departments Senior Litigation Counsel since 2016, overseeing licensing and enforcement matters and litigating complex insurance issues before administrative agencies and the Pennsylvania appellate courts. Email the Governor. Department of Revenue: Agency Facebook Link. In 2012, and again in 2016, Kotula was awarded the Governors Office of General Counsel Certificate of Excellence, and in 2020 she was named an Unsung Hero by The Legal Intelligencer, the nations oldest daily legal newspaper. Find every Pennsylvania agency's social media, website, contact information, and news hub in the Commonwealth of Pennsylvania directory. endstream endobj 84 0 obj <. In this position, he provides advice, counsel, and expertise on complex and sensitive department legal matters to senior executive officials and the Office of General Counsel. Department of the Treasury . Daniel J. Dye was appointed Chief Counsel to the Office of State Inspector General (OSIG) in January 2023. t % P y `m B t v . Frequently Asked Questions. During that time, Douglas served as counsel for numerous programs including the Supplemental Nutrition Program for Women, Infants and Children, Robert P. Casey Memorial Organ and Tissue Donation Awareness Trust Fund, the Bureaus of Information and Informatics Technology, the Bureau of Health Planning, the Bureau of Emergency Medical Services and the Bureau of Emergency Preparedness and Response. Mr.Fellin worked for the Pennsylvania House of Representatives Judiciary Committee during and after law school. Pennsylvania Infrastructure Investment Authority (PENNVEST). Mr.Fellin has litigated cases in Federal and State courts; drafted, analyzed, and revised legislation and regulations; and advised agency executive staff and CEOs of state-operated care facilities on a variety of legal and operational matters. from Swarthmore College and his J.D. In these different capacities, she has represented the Commonwealth in all facets of litigation, including civil, criminal, administrative and appellate law matters. She joined the Commonwealth in 1996 as a law clerk for the Bureau of Workers Compensation for the Department of Labor and Industry, and then acted as Assistant Counsel primarily handling litigation and regulatory matters for the Bureau. Pennsylvania Commission on Crime and Delinquency. He is a member of the Pennsylvania Bar Association, which he served as Chairman of the Agricultural Law Committee. hbbd```b``"XD2'|`Lz` It appears you don't have a PDF plugin for this browser. Justia Regulation Tracker Department Of Treasury Internal Revenue Service Superfund Chemical Taxes; Correction, 26512 [2023-09003] . Is one of our forms outdated or broken? Mr.Pandeladis served as a Deputy General Counsel with primary responsibilities as legislative counsel for the Governors Office and in litigation involving the Governors Office. of Revenue, Taxpayer Service and Information Center). Prior to his appointment, Douglas served as the Deputy Chief Counsel for the Pennsylvania Department of Health since 2018. \! Prior to his appointment, he served as Acting Chief Counsel andDeputy Chief Counsel for Revenue from 2011 through 2017, supervising five attorneys that provide litigation and legal support services in the areas of inheritance tax, gaming matters, personnel, and agency transactional and procurement work. Ms. Bennett is admitted to practice in the Supreme Court of the United States, US Court of Appeals for the Third Circuit and the Eastern District of Pennsylvania. VH2>" f[20q0 Are there any canned software purchases that are exempt from sales tax? %PDF-1.6 % (b)Applicability. Mr. Herbster also served as a law clerk for the Honorable Keith B. Quigley, former President Judge of the Court of Common Pleas for the 41st Judicial District, after he graduated cum laude and received his Juris Doctor from Widener University School of Law in 1996. You can download or print current or past-year PDFs of Form REV-1500 directly from TaxFormFinder. Please see the office list below for contact information. Ms. Mr.Howard operated a dairy farm in Willow Street, Lancaster County and continues to operate the farm for the growing of cash crops. Agency News Link. 146 0 obj <>stream Help us keep TaxFormFinder up-to-date! Prior to entering Commonwealth service, Kotula worked as an associate in a general practice law firm. "H`q] Prior to entering Commonwealth service, Kotula worked as an associate in a general practice law firm. Senate: Agency Twitter . in Industrial Management and B.S. I. From 1981 to 2001, Before joining the Board, Mr. Herbster clerked for the Honorable Emil E. Narick, Senior Judge of the Commonwealth Court of Pennsylvania. In some cases, the facts have been modified to protect taxpayer confidentiality. HTmK@lo-p*?'FjS3O#*( :':pt|7Y1{pRILpPD@`tA%ipC. The Board of Regents announced disciplinary actions resulting in the revocation of 4 licenses, surrender of 12 licenses and 2 certificates, and 32 other disciplinary actions. Ana Paulina Gomez was appointed as Chief Counsel of the Pennsylvania Health Insurance Exchange Authority, d/b/a/ Pennie in January of 2023. RE: Notice 2023Initial Guidance Regarding the Application of the -2 - Excise Tax on Repurchases of Corporate Stock under Section 4501 of the Internal Revenue Code . Debra Sandifer was appointed Chief Counsel to the Pennsylvania Commission on Crime and Delinquency in February 2016. Alan Robinson was appointed Chief Counsel for the Pennsylvania Board of Probation and Parole in October of 2016. Inheritance Tax Return - Resident Decedent Inheritance Tax Return - Resident Decedent (REV-1500) [email protected] [email protected] TELEPHONE SERVICES Taxpayer Service and Information Center Call 717-787-8327 for Pennsylvania inheritance tax help during normal business hours, 7:30 a.m. to 5 p.m. Services for Taxpayers with Special Hearing and/or Speaking Needs: 1-800-447-3020 (TTY) Language . Info and Services. in Mathematics from the University of Pittsburgh and his J.D. 8523(a). Speaks also served as Assistant Counsel to the Bureau of Labor Law Compliance, Senior Counsel for the Pennsylvania Gaming Control Board and Deputy Chief Counsel for the Workers Compensation Appeal Board. 1500 Pennsylvania Ave, NW . Download past year versions of this tax form as PDFs here: Inheritance Tax Return - Resident Decedent (REV-1500). She oversees a team of nearly 75 attorneys and more than 50 other personnel who provide legal services to the various bureaus within the Department of State as well as the 29 professional licensing boards and commissions. Appointments Strongly Recommended. Mr.Serafin had served since August of 2018 as the Executive Deputy Chief Counsel at DHS. 281061 DEPARTMENT OF REVENUE HARFUSBURG, PA 17128-1061 OFFICE OF CHIEF COUNSEL DEPT. Ms.Blake was initially appointed to that position in January 2005 and reappointed August 1, 2012. Along with her team, Ms. DiRito administratively prosecuted complaints through any appeals. This section cited in 37 Pa. Code 111.4 (relating to venue). Mr.Serafin obtained his B.A. from the Dickinson School of Law. He worked in all three of the Department's Legal Sections: Inmate Litigation, Employment, and Legal Services. She is a member of the Pennsylvania Bar Associationwhere she was appointed Co-Vice Chair of the Appellate Advocacy Committee and Co-Vice Chair of the Civil & Equal Rights Committee and the American Bar Association (ABA) where she was appointed to the Steering Group of the International Refugee Law Committee of the Section of International Law. Ms. Keystone State. Additionally, Mr. Gohsler served as counsel for the Pennsylvania Lottery during that time. The penalty indicated for each case relates solely to the misconduct set forth in that particular case. Josh earned a Master of Journalism and Media Studies from the University of South Florida in 2007, a Juris Doctor from Stetson University College of Law in 2006, and a Bachelor of Arts from the University of Missouri in 2002. Business Tax e-Services. Ms. Gomez is also an Adjunct Professor at Penn State Dickinson Law where she teaches Insurance Law. Prior to this appointment, he served as Acting Chief Counsel for the Board of Probation and Parole from January of 2015. We last updated the Inheritance Tax Return - Resident Decedent in January 2023, H! View Sitemap. endstream endobj 328 0 obj <>stream Her legal background also encompasses appellate work and practice areas including contracts, real estate and commercial litigation. Ms. Gomez attended the Penn State Dickinson School of Law where she interned for the Hon. She served as a judicial law clerk to the Hon. Prior to that appointment, Ms. He also has over seven years of federal government experience which includes service as a member of the majority professional staff on the Health Subcommittee of the U.S. House of Representatives, Committee on Ways and Means in Washington, D.C. His areas of responsibility included the Medicare Part A hospital benefit, fraud and abuse, health insurance and health care quality improvement. Prior to joining the OGC, Ms. Gomez was an Assistant District Attorney at the York County District Attorney's Office from 2012 until 2015. The Office of Chief Counsel is responsible for enforcing all laws within the jurisdiction of DEP. Ms.Hamilton is a 1994 graduate of Carnegie Mellon University with a B.S. Donald J. Smith was appointed Acting Chief Counsel for the Pennsylvania Department of Transportation (PennDOT) in February 2022, and was named Chief Counsel in January 2023. Mr.Howard received his Bachelor of Science degree from Pennsylvania State University, and his Juris Doctor from the Penn State Dickinson School of Law. The Educator Discipline Unit, with a team of attorneys, support staff, and investigators, is responsible for investigating and prosecuting professional misconduct complaints made against Pennsylvania educators. No part of the information on this site may be reproduced forprofit or sold for profit. Forgot your username or need a new password? 8 ! RA-RV-BET-PNE-DO-EM@pa.gov, Pittsburgh - DowntownAppointments Strongly Recommended411 7TH AVE ROOM 420 PITTSBURGH PA 15219-1905 Phone: He had been previously employed as the Deputy Chief Counsel for the Inmate Litigation Section. Keystone State. Keystone State. These positions are based in Harrisburg. Mr.Howard has also been active in local government, serving as a Township Supervisor for 15 years, as well as a member of his township's Zoning Hearing Board, Planning Commission, and Recreation Commission. After graduating, he worked for his family's printing business, as a private investigator, and a carpenter. Contact Us. . For the Legal Services Section, he drafted, reviewed, interpreted, executed, and ensured compliance with Department of Corrections' contracts, memoranda of understanding, intergovernmental agreements, licenses, leases, settlement agreements, and union agreements. Ms. Sandifer received a J.D. Stefanie Hamilton was appointed Chief Counsel for the Department of Banking and Securities in August 2020. Miner received her undergraduate degree from the University of Pennsylvania and her juris doctor from the Wake Forest University School of Law, where she was on the Law Review. . She is also a trained mediator. OGC Main Office Attorneys. In that role, she serves as counsel to the Secretary of the Commonwealth and executive and senior level officials on matters affecting the Department of State. H! Mr. Hawkins received a B.S. Publication of these letter rulings is intended to provide interpretive guidance to the general public and does not bind the department to any entity other than the taxpayer originally requesting the letter ruling. Speaks is admitted to practice before the PA Supreme Court, the U.S. Middle District Court of PA, and the federal Court of Appeals for the 5th Circuit. Joshua M. Maus was appointed Chief Counsel to the Pennsylvania Emergency Management Agency (PEMA) in February of 2023. Prior to returning to DHS in 2018, this is the latest version of Form REV-1500, Inheritance Tax Return - Resident Decedent, Application for Mortgage Foreclosure Inheritance Tax Release of Lien, https://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/InheritanceTax/Documents/rev-1500.pdf, http://www.revenue.pa.gov/FormsandPublications/FormsforIndividuals/PIT/Pages/default.aspx. From 1993 to 2012, he served the Governors Office of the Budget Legal Office as an Assistant Counsel. Make a Payment.

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