HomeMy WebLinkAbout01-23-08
JAMES D. BOGAR
ATIORNEY AT LAW
ONE WEST MAIN STREET
SHIREMANSTOWN. PENNSYLVANIA 17011
e-mail maiI@bogar1aw.com
TELEPHONE
(717) 737-8761
FACSIMILE
(7 I 7) 737-2086
JAMES D. BOGAR
JENNIFER B. HIPp.
.A1so admitted to New Jersey Bar
Direct e-rnall Jbogar@bogarlaw.com
January 22, 2008
Commonwealth of pennsylvania
Department of Revenue
Bureau of Collections & Taxpayer Services
P.O. Box 281041
Harrisburg, PA 17128-1041
o
Cg
." \ ]
i '~ ~ c-:'
~~;~ ~
r-..::>
I":::~,;)
~
<=
,-
)-~
~'.!~
N
W
(:.)
-n
~:;
......
RE: Estate of Frank H. Roth
Date of Death: July 1, 1994
File Number: 21-07-0946
f')
-J
Dear Sir or Madam:
We write in response to your letter dated January 8, 2008 as
forwarded to Marion W. Roth, Executrix of the Estate of Frank H.
Roth. A copy of that letter is attached.
Please be advised that we will be working with Mrs. Roth to
ensure full and complete compliance with respect to the matters
contained in the January 8, 2008 letter. We anticipate moving as
expeditiously as possible. However, we will not be able to file
a Pennsylvania Inheritance Tax Return within the time mandate as
set forth in your letter. At this point, we are uncertain as to
whether or not pennsylvania Inheritance Taxes are due and
payable.
We welcome any questions that you have with respect to these
matters.
~~~rs,
JAMES D. B~AR
JDB/bbl
Enclosure
cc: Marion W. Roth, Executrix
Glenda Farner Strausbaugh, Cumberland County Register of
Wills
BUREAU OF COLLECTIONS &
TAXPAYER SERVICES
PO BOX 281041
HARRlSBURG PA 17128.1041
COMMONWEAL TH OF
PENNSYL VANIA
DEPARTMENT OF REVENUE
REV.867 AFP (05-04)
DATE 1/8/2008
MARION WROTH Estate of:
302 W COURTLAND AVE ROTH FRANK H
SHIREMANSTOWN PA 17011
Date of Death: 7/1/1994
File Number: 21 07-0946
De~ MARION WROTH
This is to advise you that the above estate is in delinquent status. According to Department
records, as of this date, the estate is still not settled.
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 decendent's death.
The Department's records show that this estate remains open because:
AN INHERITANCE TAX RETURN HAS NOT BEEN FILED.
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 twenty-five 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 the Act.
If this estate was opened for the purpose of filing a lawsuit, please provide this office in
\vnting the term and docket nu.'nber of the la'~Tsuit so that the Department may postpone <'Iny
further action pending completion of the lawsuit.
Accordingly, you are directed to file a return and pay all tax due including interest within
ten days from the date of this letter. If you fail to comply with this directive, the Department
may file a citation requiring you to appe~ in court to show cause for your failure to comply with
with the law. A finding of contempt in this matter could subject you to additional penalty and/or
inc~ceration by the Orphans' Court Division of the Court of Common Pleas of
Cumberland County.
RETURNS SHOULD BE Fn.,ED AND CHECKS MADE PAYABLE TO:
REGISTER OF WILLS. AGENT
Any questions regarding this estate: cc:
CONTACT:
Harrisburg Call Center
(717) 783-3000
TDD# 1-800-447-3020 (Service for
taxpayers with special hearing and speaking needs)