If the estate has received the department's notice of assessment, then the estate should submit a letter within 60 days of the notice outlining the errors and requesting that the department review the record for possible administrative correction. Errors which can be corrected include obvious clerical or calculation mistakes - e.g., addition or multiplication errors, transposition of figures, etc.
If the error cannot be corrected administratively, the letter will be forwarded to the Board of Appeals as a "protest" of the assessment notice.
If the 60-day appeal period has passed and the "error" is not within the guidelines for an administrative correction, the estate will have to file a petition for refund -- providing the estate is paid in full -- with the Board.
If the return was only recently filed and the notice of assessment has not been issued - the estate should contact the department by phone (717-787-8327) or in writing to request that we correct the information prior to the issuance of our notice. The mailing address is:9
PA Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
P.O. Box 280601
Harrisburg, PA 17128-0601