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Ciavarra v. Commonwealth

February 17, 2009

EUGENE F. CIAVARRA, PETITIONER
v.
COMMONWEALTH OF PENNSYLVANIA, RESPONDENT



Per curiam.

ORDER

AND NOW, this 20th day of April, 2009, it is ordered that the opinion filed on February 17, 2009, shall be designate OPINION rather than MEMORANDUM OPINION, and shall be reported.

Argued: February 17, 2009

BEFORE: HONORABLE ROCHELLE S. FRIEDMAN, Senior Judge

OPINION

SENIOR JUDGE FRIEDMAN

The Commonwealth of Pennsylvania (Commonwealth) has filed a "Motion to Quash" (Motion) the "Petition for Review" (Petition) filed by Eugene F. Ciavarra (Ciavarra). We quash the Petition to the extent Ciavarra seeks review of the Board of Finance and Revenue's (Board) February 29, 2008, order on the merits. We dismiss the Petition to the extent Ciavarra seeks review of the Board's August 7, 2008, denial of reconsideration.

The Department of Revenue assessed Ciavarra for unpaid realty transfer taxes in connection with a quitclaim deed showing that Ciavarra conveyed property to Palena Capital, L.L.C., an entity in which Ciavarra is the principal, for $10.00. Ciavarra paid the taxes and filed an appeal with the Board, arguing as follows:

1. Conveyance was for familial estate planning purposes.

2. Claimant is the sole member of the grantee LLC.

3. The subject Deed is a Quit-Claim Deed, not conveying complete title.

4. Claimant erroneously interpreted the provisions of the Act providing for exemptions.

5. Agents of the Commonwealth accepted the Deed for recording as exempt, thus making the same ...


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