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Home My WebLink About99-0376 HARRISB~ DISTRICT OFFICE STUWBERRY SO 4TII & WALNUT STS HARRISBURG PA 17128-0101 MMONWEAL TH OF PENNSYL VAN DEPARTMENT OF REVENUE '* '" "r~ I" '~-f ,I. . J.J I .J ~_.r 1 10 cr';, \2: III I u I I REV.87SFO AFP (07-06) Tn DATE: Estate of: 6/15/2007 LOWELL R GATES ES~!,,'" SUITE 100 1013 MUMMA RD LEMOYNE PA 17043 LLOYD MANCINI Date of Death: 3/27/1999 File Number: 21 99 - 0376 ACN(s): (See Reverse Side) (Certified Mail-Return Receipt Requested) DeM LOWELL R GATES ESQ: This is to again advise you that the above estate is in a delinquent status. According to Department records, the estate still is not settled. As of this date, you have failed to respond to prior contacts to resolve this matter. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by the personal representative, transferee, or beneficiary of the estate within nine months of the decedent's death. The Department's records show that this estate remains open because: CURRENT TAX LIABILITY OF $ 3831.83 INCLUDING INTEREST CALCULATED TO 7/10/2007 HAS NOT BEEN PAID. Accordingly, you Me directed to pay all tax due including interest within thirty days from the date of this letter. If you fail to comply with this directive, your case will be referred for local enforcement and may result in the filing of a citation by this Department with the Orphans' Court Division of the Court of Common Pleas, requiring you to appeM in court to show cause for your failure to comply with the law. In order to protect the Commonwealth's interest, the Department of Revenue may also file a lien in Cumberland County. Under Act 40 of 2005, additional collection costs including but not limited to fees of up to twenty-nine percent (29%) of the amount due, and attorney fees incurred in securing payment, may be imposed on any liability not paid prior to referral to a collection agency or contract counsel. MAKE CHECKS PAYABLE TO: REGISTER OF WILLS, AGENT Any questions regarding the tax liability of this estate, please CONTACT: HARRISBURG DISTRICT OFFICE STRAWBERRY SQ 4TH & WALNUT STS HARRISBURG PA 17128-0101 TDD# 1-800-447-3020 (Services for taxpayers with special hearing and/or speaking needs) Sincerely, BONNIE WHETSTINE (717)787-3837 cc: ~ LAW OFFICES OF GATES, HALBRUNER &-HATCH, P.C. 1013 MUMMA ROAD. SUITE 100 . LEMOYNE, PENNSYLVANIA 17043 (717) 731-9600 . FAX: (717) 731-9627 LOWELL R. GATES, LL. M. LL. M. in Taxation Also Admitted to Massachusetts Bar MARK E. HALBRUNER CRAIG A. HATCH, CELA Certified as an Elder Law Attorney by the National Elder Law Foundation CLIFTON R. GUISE Also Admitted to practice before the U.S. Patent & Trademark Office SARAH E. McCARROLL October 17, 2007 BRANCH OFFICE: 3 WEST MONUMENT SQUARE. SUITE 304 LEWISTOWN, PA 17044 (717) 248-6909 WEB SITE: www.GatesLawFirm.com CORRESPONDENCE ADDRESS: Lemoyne Office STACEY L. NACE Paralegal/Office Manager TRACI L. SEPKOVIC Paralegal VALERIE LONG Paralegal Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, P A 17013 RE: Estate of Lloyd Mancini File No. 21-99-0376 Dear Register of Wills: Enclosed is a check in the amount of$3,895.77 as payment in full of the inheritance tax owed for the Estate of Lloyd Mancini. Please send the receipt for payment to our office in the enclosed envelope. Thank you for your assistance in this matter. Sincerely, Zta<< '/ :4y/uvtG Traci L. Sepkovic Paralegal Enclosures cc: Rosanna M. Ellis, Co-Executor/Co-Trustee Louise M. Dolson, Co-Executor/Co- Trustee Community Trust Company S \ L':j\) L\j~:' L ~ :Z,\,,;j COMMONWEALTH OF PENNSYLVANIA OEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT GATES LOWELL R 1013 MUMMA RD STE 100 LEMOYNE, PA 17043 uH____ fold ESTATE INFORMATION: SSN: 187-03-9394 FILE NUMBER: 2199-0376 DECEDENT NAME: MANCINI LLOYD DA TE' OF PAYMENT: "0/18/2007 POSTMARK DATE: 10/17/2007 COUNTY: CUMBERLAND DATE OF DEATH: 03/27/1999 NO. CD,008828 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,895.77 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: COMMUNlrVTRUST COMPANY : ',,' '. CHECK# 18417 r'..: INITIALS: OM RECEIVED BY: SEAL REGISTER OF WILLS $3,895.77 GLENDA FARNERSTRASBAUGH 'dO 0 . REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX OIVISION PO BOX 2BO'01 HARRISBURG PA 1712B-0'01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE RECORDE[)~NCE TAX REGi.~" t~tt~"tt~ OF ACCOUNT * REV-l'07 EX AFP (03-05) LOWELL R GATES SUITE 100 1013 MUMMA RD LEMOYNE 2007 HOY '6 PM ,: 3SOATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN CLERK OF ORPHAN'S COURT CUM!;COI .\1.11") C'("I RIA !t;~_.i ,L!-,,; \Ju 'vl.~ Ii. 11-05-2007 MANCINI 03-27-1999 21 99-0376 CUMBERLAND 101 LLOYD ESQ Amount Remitted PA 17043 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. .... RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF MANCINI LLOYD FILE NO.21 99-0376 ACN 101 DATE 11-05-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 55,062.64 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-27-1999 AA407424 .00 52,479.00 10-17-2007 CD008828 1,304.21- 3,895.77 TOTAL TAX CREDIT 55,070.56 BALANCE OF TAX DUE 7.92CR INTEREST AND PEN. .00 * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 7.92CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) c; COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~''~`+"`~ A +'t'~ANCE TAX BUREAU OF INDIVIDUAL TAXES } -' ~~~~~.-~7~ INHERITANCE TAX DIVISION ,.,~;`+.`ST~-~~M~NT OF ACCOUNT PD Box 2aacol .._ . . ,:., . , , .... HARRISBURG PA 17128-0601 REV-1607 EX AFP (03-05) 2QQ~ ~~~ ~ ~ p~ ~; 35DATE 11-05-2007 ESTATE OF MANCINI LLOYD G~.E~~ ~~ DATE OF DEATH 03-27-1999 ~ ~~,;, ~'r~t)~T FILE NUMBER 21 99-0376 ~~P"~ ~~'' ~ COUNTY CUMBERLAND LOWELL R GATES ESQ GE ~~ ~~. 'E~ ~-~~~ ?A ACN 101 SUITE 100 Amount Remitted 1013 MUMMA RD LEMOYNE PA 17043 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -1 RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF MANCINI LLOYD FILE N0. 21 99-0376 ACN 101 DATE 11-05-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: PAYMENTS CTAX CREDITS): 55,062.64 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 12-27-1999 AA407424 .00 52,479.00 10-17-2007 CD008828 1,304.21- 3,895.77 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. ~ IF PAID AFTER THIS DATE, SEE REVERSE I TOTAL DUE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN S1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 55,070.56 7.92CR .00 7.92CR !/ PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. If payment if for a RESIDENT DECEDENT, make check or money order payable to: Rester of Wills, Agent If payment if for a NON-RESIDENT DECEDENT, make check or money order payable to: Commonwealth of Pennsylvania Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-SOD-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY TO: puestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one C1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, CREV-1501), the Pennsylvania Non-resident Instruction BookletCREV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2007 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 B% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.