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Parties in interest - 20 Pa. Cons. Stat. § 767

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     § 767.  Parties in interest.
        In any proceeding where the orphans' court division considers
     that the interests of any taxing authority, including the United
     States, any state and any political subdivision thereof, may be
     adversely affected directly or indirectly by a decision of such
     division because of the effect of such decision on assets
     subject to tax or for any other reason, the division shall have
     the power on its own motion or on the application of any party
     in interest, including the taxing authority, and upon such
     notice as it may direct, to authorize the taxing authority
     through its proper officer to appear as a party in interest, and
     if such an appearance is entered, the taxing authority shall be
     considered to be a party in interest aggrieved by any decision
     adversely affecting its interests.

Last modified: November 27, 2007