Mathis v. Wetzler

*153OPINION OF THE COURT

Cardona, P. J.

Petitioner commenced this proceeding to review a determination by the Department of Taxation and Finance (hereinafter Department) which denied her application for a refund of estate taxes upon the sole ground that the Statute of Limitations had run. The pertinent facts are as follows. Upon the death of Gloria A. Myers on March 7, 1988, petitioner was appointed executor of her estate. In August 1988, petitioner voluntarily made a prepayment of an estimated estate tax in the amount of $12,000. This advance payment was not made pursuant to any court order fixing…