Inheritance Tax Counsel

The Governor's Office of General Counsel on behalf of the Commonwealth of Pennsylvania's Department of Revenue is requesting proposals for one or more law firms to provide inheritance tax counsel services at the county level throughout Pennsylvania, with proposals due October 7, 2026 at 4:00 p.m. and questions due September 23, 2026 at 4:00 p.m. All attorneys must be admitted to practice before the Supreme Court of Pennsylvania and in good standing; firms must demonstrate a minimum of ten years of experience with Pennsylvania inheritance and estate tax law and general competency in estate and probate matters.

The scope encompasses responding to filings and meeting deadlines, negotiating settlement agreements, appearing and litigating in court on behalf of the Commonwealth, and handling disputes over real property valuation, common law marriage declarations and assertions, failure to file or pay inheritance tax returns, will validity, and asset distribution and taxability. Litigation experience with the Inheritance and Estate Tax Act of 1991, the Probate, Estates and Fiduciaries Code, the Wrongful Death Act and Survival Act, and demonstrated familiarity with Orphans' Court practice and federal estate tax law are required. Services will be provided primarily in counties near each firm's location.

The contract carries an initial term of one year from the effective date, with renewal options for up to two additional years in single or multiple-year increments. Compensation is a requirements contract with hourly billing rates subject to negotiation, including potential discounts, flat rates, blended rates, or other billing methods acceptable to the Commonwealth. Reasonable, actual, ordinary, and necessary expenses for materials used solely in fulfilling services will be reimbursed. Payment is made after execution of a written contract and receipt of a signed Appointment letter, retroactive to the Appointment letter date.

Technical proposals are weighted at 75 percent of evaluation; cost proposals at 25 percent. Offerors must achieve at least 75 percent of available technical points to be deemed responsible. Proposals must include a Proposal Cover Sheet, personnel experience by key position, project references with at least two qualified contacts per reference, and a Statement of Qualifications addressing conflicts of interest, litigation experience, professional liability insurance, and use of artificial intelligence in service delivery. Proposals must be submitted in separate technical and cost attachments via email to jkiessling@pa.gov. Firms may not subcontract, assign rights, or replace key personnel without prior written consent of the General Counsel. All work product, documents, data, and records produced remain property of the Commonwealth.