HomeMy WebLinkAbout04-09-07
CoMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF""REVENl;IE r
BUREAU OF INDMDU:~ TAXES
PO BOX 280661 .
HARRISBURG, PA 17128-0601 Telephone
-9 f;iill: 52 (717) 787-6505
April 4, 2007
Jason M. Weinstock, Esquire
800 North Second Street, Suite 100
Harrisburg, PA 17102
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Re: Estate of Michael A. Hood
File #: 21 05-1097
Dear Attorney Weinstock:
This is in response to your letter of April 2, 2007 concerning the above-referenced
estate. The estate remains in a delinquent status because the inheritance tax return has not
been filed.
Please be advised that it is the position of the Department that a tax return is required to
be filed whenever an estate has been opened either by the granting of Letters Testamentary or
Letters of Administration. Section 2136 of the 1995 Inheritance and Estate Tax Act provides
that a return shall be filed for property that is or may be subject to tax. Consequently, since an
estate has been opened, a return must be filed whether taxable property exists or not, even in
those cases where the estate is insolvent.
Accordingly, you are directed to file a return and pay all tax due including interest within
30 days from the date of this letter. Failure to comply with this directive may result In a
citation filed by this Department with the Orphans' Court Division of the Court of
Common Pleas to show cause for your failure to comply with the law.
The law provides that any person who willfully fails to file a return required under the
provisions of this Act shall be personally liable for a penalty of 25 percent of the tax determined
to be due or $1,000, whichever is less. This penalty is in addition to any other liabilities imposed
by this Act.
Therefore, I would request that you file a Pennsylvania Inheritance Tax return (Form
REV-1500) with the Cumberland County Register of Wills office in order that we might bring this
matter to a close.
Should you have any further questions, please feel free to contact me.
Steven Ja
Inheritance ax Division
Bureau of Individual Taxes
Fax (717)772-0412
sjames@state.pa.us
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