Inheritance Tax Counsel

The Pennsylvania Department of Revenue, through the Governor's Office of General Counsel, is soliciting proposals under solicitation OGC-2026-22 for one or more law firms to provide legal counsel for inheritance tax matters at the county level. The scope of work involves the defense of inheritance tax assessments in Orphans' Court, filing objections or claims during estate audits, and pursuing enforcement actions against estates for failure to file or pay taxes. Key responsibilities include handling court filings, producing legal briefs and motions, and providing strategic advice regarding the Inheritance and Estate Tax Act of 1991, the Probate, Estates and Fiduciaries Code, and the Wrongful Death and Survival Acts. This is a requirements contract where award decisions are based on a weighted evaluation of technical qualifications (75 percent) and cost (25 percent). To be eligible, firms must score at least 75 percent on the technical evaluation, which assesses the understanding of the problem, prior experience, personnel qualifications, and the soundness of the approach. Firms must demonstrate at least ten years of experience in Pennsylvania inheritance and estate tax law. Proposals are due by October 7, 2026, and must include a separate technical submittal and a cost submittal based on an estimated 1,000 hours per year. Selected firms must maintain customary malpractice insurance and adhere to strict integrity, nondiscrimination, and confidentiality standards. Payment is processed via Automated Clearing House (ACH) within 45 days of receipt of monthly invoices. The Commonwealth reserves the right to approve all key staffing changes and may set off any outstanding state tax liabilities of the law firm against payments due under the contract.