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Home My WebLink About12-26-07 PATRICIA CAREY ZUCKER SANDRA L. MEILTON STEVEN P. MINER KATHLEEN MISTURAK-GINGRICH LiNDSAY GINGRICH MACLAY QUINTINA M. LAUDERMILCH PATRICIA A. PATTON OFFICE ADMINISTRATOR REPLY TO: EAST SHORE OFFICE: 1029 SCENERY DRIVE HARRISBURG, PA 17109 717-657-4795 717-657-4996 FAX WEST SHORE OFFICE: 1035 MUMMA ROAD SUITE 101 WORMLEYSBURG, PA 17043 717-724-9821 717-724-9826 FAX J December 21, 2007 Commonwealth of Pennsylvania Department of Revenue Bureau of Collections & Taxpayer Services P. O. Box 281041 Harrisburg, PA 17128-1041 ~,} c::::, = -..J CJ rr1 n N CT"I C) So - :J."J ~ ..LO -1->r- ~-:,. i"Tl . -<-.::rJ (/)^ r'J 10.' :r:-,.. Re: Estate of Frank Thompson Palmer, Sr. SSN: 185-20-9839 DaD: January 12, 2007 File No.: 2107-0098 C) en Dear Sir or Madam: In response to your Inheritance Tax Non-Filer Delinquency Notification dated 12/21/2007, please be advised that at the request of the Executor, F. Thompson Palmer, Jr., our firm filed a Petition for Leave to Withdraw As Counsel on April 17, 2007 with the Cumberland County Court of Common Pleas, Orphans' Court Division. By Order of the Court dated April 20, 2007 (copy attached), Daley Zucker Meilton Miner & Gingrich, LLC and Quintina M. Laudermi1ch, Esquire, were given leave to withdraw as counsel of record for the estate. By letter dated April 23, 2007 (copy attached), we notified Mr. Palmer that we had been granted leave to withdraw as counsel of record and by letter to Mr. Palmer dated April 18, 2007, we notified Mr. Palmer that it would be his responsibility to file the Pennsylvania Inheritance Tax Return on behalf of the Estate. Thank you for your attention to this matter. Should you have any questions, please do not hesitate to contact me. Very truly yours, DALEY ZUCKER MEILTON MINER & GINGRICH, LLC /~ I . ~)/.~ Quintina M. Laudermilch QML/smh Enclosures cc: F. Thompson Palmer, Jr. VCumberland County Court of Common Pleas Orphans' Court Division DALEY ZUCKER MEILTON MINER & GINGRICH, LLC A Pennsylvania Certified U70mnn Business Enterprise , ' ... " . INRE: ,IN THE COURT OF COMMON PLEAS OF ~lJmbt:~LFJftJJ): J9..\.UPIIIN COUNT, PENNSYLVANIA ORPHANS' COURT DIVISION ESTATE OF: FRANK THOMPSON PALMER, SR. FILE NO. 2007-00098 ~ = ::0 " = -'n I Ii '- J -..I _'_"~") So ~ ~ (-=" , ORDER .' -~~ ~-~~ -"._- fL, I ' ':::-Cf);A. , <:-,,;~ ~ AND NOW, this ,dO " day of Ilf/' f , 2007, up~~~~ideaiion :.i~B , , ' ><i --. ~':;' f~ of the Petition to Withdraw !is Counsel, it is hereby ORDERED and DECREED ~tQuintin~\1. ,'-" ',~" Lauderniilch, Esquire and Daley Zucker Meilton Miner & Gingrich, LLC are granted leave to , , \viih#wasc~tin~er.~frecb:rdiorthe:E~Mte of ,Frank' Thompson Palmer, Sr. in the above- captioned It)-atter. BY THE COURT: )SIAeolt1 I I ._,-".,~ . /1;'llessJ. J. ',," ATRU'E'C(jpYFR~M,R~9~,~t) , ' int~t1JTlOnY'wner9f..I',~~~!Um~ '. ' ot.~.-..~,..,"~,~'f18nd...~K.1; .,'.. j".,i.:.,;':.",'~r,:;.:f::/.' . .;' ,Distribution ;' .~ '. f, , ;-~", '. - , , , ", .... .->....-... ." ", Q~~aN[~Ll:lU4ennilch;.Esquire, Attorne~ of Record, ,1029 Scenery Drive, Harrisburg~ PA 17109'.'.~/;., ",' ,..,' " " , "--'..,~ - . F.:fl].~~p.~o~hg~~#, :1r:,';e~J!Sllt()1'oft~e.~state' ofF'rank ThOmpson Palmet;Sr.,' 406 , Stonehedge pane; Mechairicsb1}fg, P A 17055... , ,. .~ F KATHLEEN CAREY DALEY, ESQ. PATRICIA CAREY ZUCKER, ESQ. SANDRA L. MEILTON, ESQ. STEVEN ~ MINER, ESQ. KATHLEEN MISTURAK-GINGRICH, ESQ. LiNDSAY GINGRICH MACLAY, ESQ. QUINTINA M. LAUDERMILCH, ESQ. PATRICIA A. PATTON OFFICE ADMINISTRATOR REPL.Y TO: EAsT SHORE OFFICE April 23, 2007 F. Thompson Palmer, Jr. 406 Stonehedge Lane Mechanicsburg, P A 17055 Re: Estate of Frank Thompson Palmer, Sr. Dear Mr. Palmer: Enclosed, please find a copy of the Order granting my petition to withdraw as counsel of record in handling your father's estate. You should have received a copy directly from the court; however, I am sending this to you in the event you did not. Very truly yours, DALEY ZUCKER MEIL TON MINER & GINGRICH, LLC ,.') i "- ._~./.f _. . . ;' /. '.. 7 !'7(..., .,. /..- IlL; r .(1." ,,'1'.!. )" p .J. f.-.~viA'Uv " L-~Vl-L4 / ~v Quintina M. Laudermilch QML Enclosures EAST SHORE: 1029 SCENERY DRIVE, HARRISBURG, PA 17109 . 717-657-4795 . 717-657-4996 FAX WEST SHORE: 1035 MUMMA ROAD, SUITE 101, WORMLEYSBURG, PA 17043' 717-724-9821 . 717-724-9826 FAX r i I . . ~, INRE: 'IN THE, COURT OF COMMON PLEAS OF eUfr>bf:R.LfWI): ff1\lWHIN COUNT, PENNSYLVANIA ORPIiANS'COURT DIVISION ESTATE OF: , FRANK. THOMPSON PALMER, SR. FILE NO. 2007-00098 r-> c:::> ::0 o :::3. -0 I) .. - . :=-n~"'") S-O ~ >.;-) C::} , ~-::o -0 '-- -la, \, dRDER-.~$ '~~.1f~ .T~.. ANDNOW, this dO , day of Ap('[ I ,2007, uPb1~~ideaii~n :~~ ~ " , " " " ," ,,';=,S5 --;:' t~--, :;; of the Petition toWithdraw;as CounSel, it is her~by ORDERED and DECREED tig!.fQuin~.-' :'7, , Laudermilch, Esquire and Daley Zucker Meilton Miner & Gingrich, LLC are granted leave to . -.' " ~ , . , , . ~ih4rawascoUnsei.~fre(;ofd, for,the,E~tate, of Frank Thompson Palmer, Sr. in the above-' captioned~atter. , BY THE COURT: ISIAef)/f] I ,I ' , - ----~......:.._--_._-_._,--_._-~--,-----,. Distribution,' , :-',".0:",;,.--.. ' 'QuigtiriIlM.J"l:!-udermilch~ Esquj.re,Attorney of Record, ,1029 Scenery Drive, Ramsburg, 1> A. J7199<~:' ':, "'~',., ,,'.,', " '..',',' ", " ' ., ' '" ' ) f':'I~8~P~oH.?~~f.;.}r'!,N~s~t9rofth.~,E:s.tqte' oiErank Thomp~on PCdmer; Sr. ,406 Sto!ienedge Fane;MeC?h~c.8.;1?'i1ig~PA 17Q55,:, '" ", ',,' , ".'-" .-. '-.' - '-, .....- .,'.- ,- .... "," - , . :( PATRICIA CAREY ZUCKER SANDRA L. MEILTON STEVEN P. MINER KATHLEEN MISTURAK-GINGRICH LINDSAY GINGRICH MACLAY QUINTINA M. LAUDERMILCH PATRICIA A. PATTON OFFICE ADMINISTRATOR REPLY TO: EAST SHORE OFFICE: 1029 SCENERY DRIVE HARRISBURG, PA 17109 717-657-4795 717-657-4996 FAX WEST SHORE OFFICE: 1035 MUMMA ROAD SUITE 101 WORMLEYSBURG, PA 17043 717-724-9821 717-724-9826 FAX J December 21, 2007 o c .c;;O . :1.; -'::J -[0 " " ~;: r- oc: 2; 'jj .. (./):;...~ ,...., C) = --' o rt n N 0"' F. Thompson Palmer, Jr. 406 Stonehedge Lane Mechanicsburg, P A 17055 'gC:ii ':..'5 ~ ~ ~:;'"* ~. Re: Estate of Frank Thompson Palmer, Sr. Pennsylvania Inheritance Tax Return Dear Mr. Palmer, Please be advised that we have received the enclosed notice from the Commonwealth of Pennsylvania, Department of Revenue, indicating that the inheritance tax return has not been filed for your father's estate. As you will recall, at your request our firm petitioned the Court to withdraw as counsel of record for your father's estate. The Pennsylvania Inheritance Tax Return is now delinquent. I explained to you in my letter dated April 18, 2007 that administering your father's estate and filing the Inheritance Tax Return would be your responsibility. I have informed the Commonwealth of Pennsylvania, Department of Revenue by letter dated December 21, 2007 (copy enclosed), that we were granted leave to withdraw as counsel of record by Order of the Court dated April 20, 2007 and that you were notified that filing the return was your responsibility. Very truly yours, DALEY ZUCKER MEIL TON MINER & GINGRICH, LLC -- ~~~ Quintina M. Laudermilch QML/smh Enclosures cc: ..,/Cumberland County Court of Common Pleas Orphans' Court Division DALEY ZUCKER MEILTON MINER & GINGRICH, LLC A Pennsylvania Certified Woman Business Enterprise BUREAU OF CQ.LLECI10Ns.& TAXPAYER SERVICES PO BOX 281041 HARRISBURG PA 17128-1041 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Inheritance Tax Non-Filer Delinauency Notification QUINTINA M LAUDERMILCH DALEY ETAL 1029 SCENERY DR HBG PA 17109 DATE: ESTATE OF: FRANK SSN: DATE OF DEATH: FILE NUMBER: RBV-834 APP (12-04) 12/21/2007 T PALMER SR 185-20-9839 01-12-2007 2107-0098 A review of Department records has disclosed that you are responsible for the settlement of the above estate, or that you represent the responsible party. The above estate is in a delinquent status. According to Department's records, as of this date, the inheritance tax return has not been filed. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine months of the decedent's death. If this estate was opened for the purpose of filing a lawsuit, please provide this office in writing with the court term and docket number of the proceeding. The Department may postpone any further action regarding the Estate pending the completion of the lawsuit. If there is any other reason that a return has not been filed, please contact this office. To avoid further action, a return must be filed within 15 days from the date of this letter. If the return has been filed recently, please disregard this notice. __ ____ ----CQNTAGT:-c--c- ----- ______c____ ----- -~- c_______c___ --- ------ ---~-RE'fURNSSHOULD-BEF~ED .- AND PAYMENTS MADE AT THE REGISTER OF WILLS LISTED BELOW: Harrisburg Call Center (717) 783-3000 TDD# 1-800-447-3020 (Service for taxpayers with special hearing and/or speaking needs) REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV-554 EO (10-07) 'COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DISCLOSURE STATEMENT OF THE DEPARTMENT'S AND TAXPAYERS' RIGHTS AND OBLIGATIONS It is the obligation of all taxpayers in the Commonwealth to file all tax returns and pay all taxes to which they are subject. However, when the Department determines that a required return has not been filed, or a liability not been paid, it has certain rights grant- ed by law that describe how it may enforce a taxpayer's obligations. In conjunction with the Department's rights, the Commonwealth has a Taxpayers' Bill of Rights which provides legal rights on behalf of the taxpayer, and creates obligations for the Department, so that equity and fairness control how these requirements are enforced. TAXPAYERS' RIGHTS & THE DEPARTMENT'S OBLIGATIONS DURING AN AUDIT When examining a taxpayer's books and records to determine if the appropriate tax liability has been paid, the rights of a taxpayer and the obligations of the Department during an audit are as follows: . The Department will provide the taxpayer wfth a complete explanation of the audit process as it relates to that individual taxpayer and his/her rights during the process. . The Department will prepare a written basis of the assessment of any tax liability determined during the audit. . The Department will explain the taxpayer's right to appeal the assessment of any tax liability determined during the audit. . The Department will conduct a post audit conference at which a representative will explain the audit findings and make recommendations on how to correct areas of noncompliance. . The Department will process the audit in a timely manner. TAXPAYERS' APPEAL RIGHTS To appeal any adverse decision of the Department, a taxpayer must file an appeal with the Department's Board of Appeals (BOA). The BOA will review the case as provided by the taxpayer. If the taxpayer is not satisfied with the eventual decision of the Board, it may subsequently submit an appeal to the Board of Finance and Revenue (BF&R). If a taxpayer is still not satisfied with the out- come of the appeal to the BF&R, an appeal of that decision may be filed with the Commonwealth Court of Pennsylvania. APPEAL TO THE BOARD OF APPEALS An appeal must be received by the Board within a specific number of days from the mailing date of the assessment, determination, settlement or appraisement notice. The specific number of days for each type of decision is listed below. Sales Tax Bond Notice Personal Income Tax Jeopardy Assessment Sales & Use Tax, Fuel Use Tax Inheritance Tax Appraisement Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Property Tax/Rent Rebate, Realty Transfer Tax 5 days 10 days 30 days 60 days 90 days APPEAL TO THE BOARD OF FINANCE AND REVENUE An appeal must be received by the BF&R within a specific number of days from the mailing date of the BOA decision. The spe- ---,-,-"':'-"-'-cifiG".J1umbel'-of-days- foreach-type-of decision is listed. below. S~i1es & Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax To appeal an Inheritance Tax decision issued by the Board of Appeals, the taxpayer must file an appeal to the appropriate coun- ty Orphans' Court, at the appropriate county courthouse, within 60 days of receipt of the BOA's decision. 60 days 90 days APPEAL TO COMMONWEALTH COURT An appeal mu~t be received by Commonwealth Court within a specific number of days from the mailing date of the BF&R deci- sion. The specific number of days for each type of decision is listed below. Sales & Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax Inheritance Tax 30 days 30 days (From Orphans' Court's decision) Appeal petitions for the Board of Appeals may be filed via the Intemet at: www.boardofaooeals.state.Da.us Appeal p~titioris can also be mailed to the appropriate address listed below: BOARD OF APPEALS BOARD OF FINANCE AND REVENUE COMMONWEALTH COURT OF PA PO "BOX 281021 TREASURY DEPARTMENT COMMONWEALTH AVE AND WALNUT 8T HARRISBURG PA 17128-1021 SUITE 400 6241RVI8 OFFICE BUILDING (717) 783-3664 1101 S FRONT ST HARRISBURG PA 17120 HARRISBURG PA 17104-2539 (717) 255-1600 (717) 787-2974 TAXPAYERS' PROCEDURE FOR REFUNDS OF" OVERPAID TAX If a taxpayer determines that he/she paid tax that he/she is not subject to or overpaid taxes, a petition for refund must be filed with- in three years of the date of payment. If payment(s) is made in full as a result of an assessment ot settlement, a petition for refund must be filed within six months of the date of the assessment or settlement. All petitions for a refund, except Liquid Fuels Tax refunds, are filed with the Departmenfs Board of Appeals. TAXPAYERS' COMPLAINTS If a taxpayer has a complaint about an action the Department has taken in regard to Personal Income Taxes, Employer Withholding Taxes or Inheritance Tax, the Departmenfs Taxpayers' Rights Advocate may be contacted at the following address: PA DEPARTMENT OF REVENUE TAXPAYERS' RIGHTS ADVOCATE LOBBY STRAWBERRY SQUARE HARRISBURG PA 17128 The Advocate will then facilitate the resolution of the complaint by working with the appropriate Department personnel, or by issuing an assistance order, if it is requested by the taxpayer and so warranted. DEPARTMENT'S ENFORCEMENT METHODS If a taxpayer has not paid a tax liability determined to be due and the taxpayer has not filed a timely appeal of the liability, the Department may take the following actions: . the Department may contact a delinquent taxpayer and attempt to resolve the liability through a payment hi full, payment plan or compromise. . The Department may submit a request to have the taxpayer's Federal Personal Income Tax refund applied to his/her delin- quent Pennsylvania Personal Income Tax liability. " , ' . The Department may employ private collection agencies to collect delinquenttaxes. Under Act 40 of 2005, additional col- lection costs, including but not limited to fees of up to thirty-nine percent (39%) 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. . If a taxpayer owes delinquent taxes, the Department may deny the issuance of a clearance certificate to that taxpayer applying for or requesting renewal of a liquor, lottery, cigarette or small games of chance license, or that taxpayer seeking clearance for a Commonwealth contract or grant, or that taxpayer requesting a corporate bulk sale clearance certificate. . The Department alsb may deny the initial issuance of or revoke a valid Sales Tax license if delinquencies exist in the licensee's account. If a business makes taxable sales without a valid Sales Tax license, the Department may file a formal -'-"~------ "criminal corriplaint. DepartrnaiiT6fRevenueel1fcifcerne-rif c,i"geflts' maVissUe-cmm6rfstQ"pebplewhtfsell"'ot leaSS"'items'Sllb':'" , ject to PA Sales Tax without a valid Pennsylvania Sales Tax license. . The Department may disclose, by publication or otherwise, the identity of any person whose Sales Tax License has been refused, suspended or revoked. " . The Department may file a lien against the taxpayer, and in some cases, the person responsible for payment of the delin- quent tax. The Office of Attorney General may file an action to seize the Iiened property of a taxpayer. . The Department may disclose, by publication or otherwise, the taxpayer's name or business name and liability information as a result of a lien recotded in a county Prothonotary's Office. . The Department may garnish an individual's wages for delinquent taxes owed to the Commonwealth. . When an Inheritance Tax return has not been filed or Inheritance Tax not paid, the Department may file a petition for cita- tion against the personal representative of the decedent's estate, which requires the representative to file the return, pay the tax or appear before the Orphans' Court. . The Department may also investigate and advance, through the Courts of Common Pleas, actions against delinquent taxpayets violating criminal statutes.