61 Pa. Code § 119.4
Current through Register Vol. 54, No. 50, December 14, 2024
This chapter applies to fiduciaries in the same manner as against a taxpayer except that an assessment, jeopardy assessment or claim will be asserted against the fiduciary acting in his representative capacity instead of against him personally. Satisfaction of an assessment, jeopardy assessment or claim will be limited to the property held by the fiduciary in his representative capacity unless he has committed some act which creates a personal liability.
61 Pa. Code § 119.4