HomeMy WebLinkAbout10-01-08Geor e ryV. porter
~i.t~rney at Law
909 fast Chocolate Avenue
7~lershey, Penruylvania 17033
I.D. #42752
(717) 533-7130 ' b ^ ~~ ,,
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,~s'1X (717) 533-9209 ~
September 30, 2008 ~~ C
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Commonwealth of Pennsylvania
Department of Revenue ~-
Bureau of Collections & Taxpayer Services ~~~ ~~
P.O. Box 281041 ~'~-~' ~'
-t 7 !,
Harrisburg, PA 17128-1041 ==`=~ --
Re: Estate of Emma M. Sparmblack --
_~_~
SSN: 179-07-1489 ~~`~~= ~'
Date of Death: 10-19-2007 ='s~ ,.`,
File Number: 2107-1025 _,~--~ "
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Dear Sir/Madam:
In response to your letter dated September 26, 2008, a copy
of which is enclosed, please be advised that the inheritance
tax return in the above-referenced estate was filed August 23,
2008 as shown on a copy of the tax receipt received from your
office and a copy of the front page of the inheritance tax
return date-stamped by the Register of Wills of Cumberland
County. Copies of the receipt and the front page of the tax
return are also enclosed.
An examination of the filed inheritance tax return will show
that although the tax return was filed late, computation of
interest on the tax due was made and paid.
Thank you for your attention to this letter.
Very truly yours,
George W. Porter
GWP/vel
Enclosures
CC: Ms. Eustena N. Eckenrode and Mr. Lee E. Sparmblack, Jr.
Co-Executors.
Register of Wills for Cumberland County.
COMMONWEALTH OF
BUREAU OF COLLECTIONS dt PENNSYLVANIA
PBX 8R 4ERVICES DEPARTMENT OF REVENUE
HARRISBURG PA 1 71 28-1 04 1
Inheritance Tax Non-Filer Delinquency Notif cation
GEORGE W PORTER
909 E CHOCOLATE AVE
HERSHEY PA 17033
Date of Death:
File Number:
REV-834 FO AFP (07-08)
09/26/2008
M SPARMBLACK
179-07-1489
10-19-2007
2107-1025
Department records indicate you are responsible for the settlement of the above estate or that
you represent the responsible party. The estate is in delinquent status, as the inheritance tax
return has not yet 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 or a transferee of an estate within nine months of a decedent's death.
If this estate was opened for the purpose of filing a lawsuit, please provide the court term and docket
number of the proceeding in writing to this office. The Department may postpone 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 the office listed below.
Under Act 40 of 2005, additional collection costs, including but not limited to fees of up to
39 percent of the amount due and attorney fees incurred in securing payment, maybe
imposed on any liability not paid prior to referral to a collection agency or contract counsel.
To avoid further action, a return must be filed within 15 days of the date of this letter.
If the return has been filed recently, please disregard this notice.
Direct any questions regarding this estate to:
Harrisburg Call Center
(717) 783-3000
TDD# 1-800-447-3020 (service for taxpayers
with special hearing and/or speaking needs)
_;,~~~` Date:
'?;~= ~' j~'~ Estate of:
o~,~ :~ if
~~~q 0 MMA
SSN:
RETURNS SHOULD BE FILED
AND PAYMENTS MADE AT
THE REGISTER OF WILLS
LISTED BELOW:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
COMMONWEALTH OF PENN~~YLVANIA
DEPARTMENT (~F REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 28-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NORTHWEST SAVING BANK
HERSHEY, PA 17033
------ told
ESTATE INFORMATION: sSN: 779-07-1489
FILE NUMBER: 2107-1025
DECEDENT NAME: SPARMBLACK EMMA M
DATE OF PAYMENT: 08/25/2008
POSTMARK DATE: 08/23/2008
couNTY: CUMBERLAND
DATE OF DEATH: 10/19/2007
REMARKS: RECEIPT TO ATTY
SEAL
CHECK#1022
REV-1162 EX(11-961
NO. CD 010187
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 57,979.87
TOTAL AMOUNT PAID:
57,979.87
INITIALS: CJ
RECEIVED BY: GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
TAXPAYER
" COMMONWEALTH OF
`
REV-1500
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ENNSYLVANIA
_...__._.________ ~__-
Y.` ~ ~Y DEPARTMENT OFREUENUE
INHERITANCE TAX RETURN .__
FILE NUMBER
DEPT,2806~1
~rri6,, ~•_ HARRISBURG, PA,7,2a-oso, ~ RESIDENT DECEDENT 21- - __o~ 1_ o _ z ~ __
COUNTY CODE YE
AR NUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Z SPARMBLACK, EMMA M.
_ .__. __ .._.____.._ ...__-_-- -_ __. 179 - 07 - 1489
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~ DATE OF DEATH (MM-DU-YEAR) DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
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V October 19, 2007
__ -- -.._.._.. --- ----._ ._ _.._--~ January 21, 1916
-- REGISTER OF WILLS
LU (+F APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
~ N/A - -
)u L ,~ 1 Original Reurn ~ 2. Supplemental Return ~ 3. Remainder Return (dare oreeam ~« ro,z•r3.az+
a
~ a ~
~ ~ 4 Limited Estate ~ 4a. Future Interest Compromise (dare oiaaao~ anar u•r2•az1
~ 5. Federal Estate lax Return Required
~ a m 1 ~ 6. Uerr,dent Died Testate rnnacn rAVY or wml L, 7. Decedent Maintained a living Trust tnnau, cony or Tmaq _Q 8. Total Number of Safe Deposit Boxes
a
9 Litigation Proceeds Received ~ 10. Spousal Poverty Credit laareoraearnosrv~, tt•ar-er and r•i•ss1
~ ~ 71, Election to tax under Sec. 9113(AJ Innach scn or
~. THlS SECTION`MU57 NCO P ' ~D AL'L;CORRE3PONDENCE A D.C lFl, N:. , ~ ;~ .
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NAME
_ _ _ __ ____G_ eor,~e W. Porter, Esquire_
COMPLETE MAILING ADDRESS
~ FIRM NAME NAim~~AM~I
909 Eas
t Chocolate Avenue
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__.__.___ Hershe PA 17033
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o TELEPHONE NUMBER 717 - 5 3 3- 713 0
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t. Real Estate (Schedule A) (1) 159 , 900.00 OFFIClA1. WSE ONLY ~1
1
2. Stocks and Bonds (Schedule B) (2) ], 2 ~ 2 [} 0 , O O ' ~, . _ ,,
3. Clasrfy Held Corporation, Partnership or Sole-Proprietorship (3) 0
4 Mortgages ~ Notes Receivable (Schedule D) (4) 0 ;,~:'t;: - ,~,,,,+ ~~:~'1
~. •
/~•.
5. Cash, Bank Deposits R Miscellaneous Personal Property (5) l 2 , O 7 6 • b 3
Z (Schedule E) `
~ 6 Joimly Owned Properly (Schedule F) (6) 0
~
Q Separate Billing Requested
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~ 7. Inter•Vivos Transfers 8 Miscellaneous Non-Probate Property (7) 3 6 , 2 9 2 • $ 3
F^ (Schedule G or L)
a
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8. Total Gross Assets (total Lines t-7)
(e)
2 2 0, 6 0 9. 4 6
w 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 4 2 , 0 9 9.4 7
D' 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 2 , O 2 6 • 6 O
11. Total Deductions (Iota! Lines 9 & 10) (>>) 4 4 ,12 6 , 0 7
12. Net Value of Estate (line 8 minus Line 11) (, z) 17 6 , 4 8 3.4 4
13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been (13) Q
made (Schedule Jj
14. Net Value Subject to Tax (Line 12 minus Line 13) (i4) 17 6 , 4 83.4 4
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
Z 15. Amount or Line t4 taxable at the spousal tax
rate, or Iranslers under Sec. 9116 (a)(1.2) x .0 (f5) _ O
ta-- 16. Amount o! Line 14 taxable at lineal rate 17 6.4 8 3.4 4 x .04 5 n6) _ _ 7 , 9 41.7 5
17 Amount of Line 14 taxable at sibling rate x .12 (17) O
~ 1R Amount o(Line 14 taxable at collateral rate x .15 (113) O
X
a 19. Tax Due (ts) 7 , 9 41.7 5
> > BE SUf~ `ANSINEFt ALL' 4UE31'ION~.ON' RS I N ~C. y, ~ r• `' ~ ~ ••