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Issue Estate Tax Refunds - §5731.27
Issue Estate Tax Releases for Assets and Consents for Transfer -
§5731.39
Inventory Safe Deposit Boxes of Estates - §5731.39
Inventory Safe Deposit Boxes of Guardianships - §2111.14
Prepare Settlements with Tax Commissioner - Estate Taxes - §5731.46
Prepare Settlement & Distribution to Subdivisions of Taxes -
Estate Taxes - §321.29; §5731.35
As described under the section, "ACT AS
AGENT OF TAX COMMISSIONER - ESTATE TAXES; PERSONAL PROPERTY", the Auditor’s
duties are:
FOR ESTATE TAX - the receiving of tax returns,
assessing any penalties and interest, sending copies of the returns to the Tax
Commissioner with supporting documentation, verifying the valuation of any reported real
estate with the Auditor’s values, assisting taxpayers in the preparation of returns,
issuing consents to transfer property, inventorying safe deposit boxes, receiving payment
of any taxes, penalties or interest due, issuing bills/receipts for payments, and
rendering whatever assistance the Tax Commissioner may request.
While these duties may seem straightforward, the Auditor must maintain strict
confidentiality on all information obtained relating to estate taxes. This is nowhere more
apparent than when conducting inventories of safe deposit boxes of estates and safe
deposit boxes of guardianships. These boxes may contain cash, negotiable securities such
as stocks and bonds, jewelry and other valuables. The boxes may also contain personal
papers and photographs. Sometimes, items are found that could be embarrassing to the
surviving family. In rare cases, firearms and ammunition may be found. The breaching of
this confidentiality is subject to a fine of not less than $100, no more than $5,000 (§5731.99
ORC).
The Auditor must also be careful to not accidentally give legal advice to estate tax
filers. By doing so, the Auditor could be held in violation of Ohio law which forbids the
unauthorized practice of law. The Auditor must also be careful in giving advice in regards
to stocks, bonds, and any other instruments regulated by the US Securities and Exchange
Commission.
As Estate Tax agent, the Auditor works with attorneys, funeral directors, trust officers
of financial institutions, and other professionals. In addition, the Auditor often deals
with people who are distraught or angry. The Auditor needs to explain the procedures to
them while not further antagonizing them or causing additional distress.
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