We purchased a non-performing note a few months ago that was slated for foreclosure not long after the note purchase.  It was so close in fact, that there wasn't enough time to do a Substitution of Plaintiff and an Assignment of Judgement into our entity name.  We do have a purchase/sale contract and AOM's which clearly delineate it was well before the foreclosure though.   The bank from which the note was purchased is issuing a QCD via their foreclosing attorney, from them to our company since the Sheriff's Deed was issued in their name.  The dilemma we're facing is that the foreclosing attorney is insisting that there was a "Sale" that took place, and therefore the transfer tax needs to be paid, which they are basing on the assessed value (I'm assuming).  Our argument is that there was no actual sale that took place, only a change in ownership and this QCD is a corrective instrument.   Our realtor also suggested this should be termed a Transfer for Convenience, but the attorney is not agreeing.   Does PA have a statute that insists a transfer tax is enforced, even if it's via QCD?  

@Steve Babiak have you run into this before?