HomeMy WebLinkAbout08-06-09I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
ANNA E. SMITH ORPHANS' COURT DIVISION
DECEASED NO. v~ ~ ~ OS-D 1 ~ TERM
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this `p~~ day of ~~~v'~~ '
comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secretary
for Taxation, for Stephen H. Stetler, Secretary of Revenue, who avers:
1. That Anna E. Smith, deceased, (hereinafter referred to as "the Decedent"),
died on January 16, 2005.
2. That a Petition for Letters of Administration was made by Roger E. Smith and
Gary L. Smith, Co-Administrators (hereinafter referred to as "the Co-Administrators"). Letters
of Administration were granted to the Co-Administrators on February 29, 2005. Attached hereto
and made a part hereof is a copy of a document attesting to said date on which Letters were
granted marked Exhibit "A."
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3. That on October 13, 2008, certified demand letters were sent to the Co-
Administrators, advising that the Inheritance Tax Return for the Decedent had not been filed.
Receipts were signed and returned to the Department of Revenue. Attached hereto and made a
part hereof is a copy of said letter and receipts marked Exhibit "B."
4. That as of the date of this Petition no Inheritance Tax Return has been filed by
the Co-Administrators of this estate as required by Section 1736 of the Act of December 13,
1982, P.L. 1086, No. 255, (72 P.A. C.S. § 1736).
5. That under Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22, (72
P.S. § 9176), the Secretary of Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid Act, commanding such persons to
appear and show cause why the requirements of this Act should not be met.
WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation
upon the Co-Administrators, directing the Co-Administrators to appear and show cause why said
Inheritance Tax Return in the estate of the Decedent should not be filed as required by law; and
to further direct that the costs of this action shalld~ brie bIy the Co-Administrators.
COMMON~NE~LT~ QF PENNSYLVANIA
BY
Robert Free nberg,
Deputy Secret for Taxation
FOR: Stephen H. Stetler
Secretary of Revenue
CONIMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Robert Freedenberg, Deputy Secretary for Taxation, for Stephen H. Stetler,
Secretary of Revenue, being duly sworn according to law, deposes and says that the facts set forth
in the foregoing Petition are true and correct to the be~ owledge, information and belief.
Deputy Secretary for Taxation
For: Stephen H. Stetler
Secretary of Revenue
Sworn to and Subscribed
before me this ,J ~ da
°~' Y
of ,C~a1~' i ~~~9
CQurlMCaIUWEAL7H OF PENNSYLVANIA
Notarial Seal
Sue E. Hetrick, Notary Public
City Of Harrisburg, Dauphin Courtly
My Commission Expires Apr.10, 2010
Member, Pennsylvania Association of Notaries
Page 1 of I
QA'~'H OF FERaC~NAL R.EPRES~IV`~"A'x'~VE
CQiNM~~V"~1tVEAL~'~~ 4F p~NNSX~-VAI~iIA- ss
COUNTY OF' 1y1~o f-.~,p,y °~
7hc pctitior-er(s) abort-namtsi swear(s) dr affirm(s) that the
statertxnts in tho toresaing petition are tnte and correct tot?te best
Of ttre koow2cdga and beiicf of petitinntr(s) and that sts pcrsc-nai
tci'rtsrntadve{s) of tht about dccedrnt pstitianer(x) will wt{I snd
truly adm{ni:ter tht estate according to law.
Sworn to or Rfftrm 1 rend subscribed ~~`7`-"`~~ ~' '''`~'~'
be,~ure rns fhb _ da t ~~~"-~~ ~~~ ~, ~ !~' ~~~ ~'
RcXirler W. ~'~~sri
~ ~~ ~~~
- a ~ ~ ~ .~-- I t~.~
rvo. .......... -_ ..,....
~'~t~itt of ~/~/~~ ~-~-h~~ ,Deceased
GRAN` QF L~"I"~'E~t~ A~' AI~~IiVI~TRAT~QN
ANt) NQW i- ~` `~7~ Lu ~~~ ~'~ ~+ ~ , in conslcteratbn of tht t+ttitidn on
the rarersc sick ~creat, satisfactory prone having ban presenttd btfc~rt rru,
IT IS i)i.C(tLLD that ..:l.~'~ .:....~..,_.._:.:.:.,...................-~
~kC'/ttrr emitted tri Litters of Administration. and in accord with such Mdcng~ letters of Administration
art hereby granted #a L=~ .5"~a+ r t~ ~f~' ~„ ~''~'~ r ~._...._.r._
to the txtatt of ,~._,~'~ .Y~ : ,.~`.~_~: ~"' ! ~. ~~4;-~'~'s~~°~~
~i(~U:.~kr.l
ttctrlud ur ' Ili v _
~~, ~ti'n ~~~ti~c~~i~.
,-...
Lcttrrs of Administration ..... S ~~• t/ _ _,f~'T'%~'~:+1'r, ~ .._.
Short Certificates( ) ........ _ . ~ ~~ _ AY`TAI2NF.Y tsup. Ct. i.n. I+1oJ
Renunciation $ ~- „~ ~-~!. ~~~r~'="~: ,S~ , -~~-S"M
TOTA I. S_ ~.. 4-.Qiei 4• s -~ ~oOttt-~S ~~
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Page 1 of 1
P~;TYTItIN FOR GRANT OF I~E"~'k~R~ Q~' ADM[N~ST~tA"I;~4M.
also known as .:__...._...~___..-__._.. -
Ue~tevrt~c~
Sa ivt .S,tcurlty No..,~ ~ .~..» ,:.~-
No. .-:....~,,,~.f .::~,.wtt
Tct.
Rettistet ut' 'fits f9 t__ th /
Cotittty a1~-r~~-~/c~ 9n tha
C..csnintunti.'ealth of i'trtnsyivuni~at
Thr prtition of tht• urtdcrsi$neci r<spcctfully rcptrsents that:
Yaur pctitiantr(s), whe ixlarr i8 yc~rs of ~ti$e or older, appi~-~ ..._.:,...., far lattrr~c of administration
_ _ _ __ _ _.~.~......_ ....._......_. fln the rstatr t~f
(d b.n.; ~endmt~ I~ie; d•a~antt ~hstt}tis: duNCtt mirx~ritattt
the rtlro~•e d«rclcnt.
~/'~1~~~`/~^' °~ County, Ftp :Y1 nia, with
Ucccrtclent w~3s dt~rttitiilrsf at drat!! in f~_.,.z__~..~....:.-....
it.Q~'..-_ fast €Amiiy or principal residence at .,,.~~ . ~'•~=~~t~-~~--7~3~'~~~~~-~^
~~ ~ ~ ~~ .~-- ii3st grtri, rt~tmhet nA =nuro:sturli~y}
.vt r x ~ ~ .._..., ~_..
llrcendrnt, then w ~.~ yraes of age, died _ ~ ~~ ~~~~
r.: f::..
Dccendrnt at death owned ~roprctty with tstimatcd values as foiltc~~'s:
pf danticiicd in Pa.) Ail ptrsonal propcrt}~
{1f riot domiciled in l't+.} f?cr:anal prapert.' in )'enn3yivania
(I1 not dornicitM in !'a.} PErsc~nti prnt+trta~ in (;ctttrtty
Value cif real estate In F~e~tns~°lv,inia -~ ,
situated -a.s _fAl]Ows: ~ -'9 ~c~ ~S~r,.v~r. r~..i~.~- r... ~,
Pelil[~~ncr-~ aAtr r proper search haY{._, ascrttaincd Thai dectdertt felt n~-- a~Ili and syas sur4•ived by
the lollov-ing souse (if any) and hrirs:
,`dame itcl3tionship Rcsidtttce ~~~ r~1~'
r ~,- ,~,~....
r ~ it a.' ra fn ~.,~0 _ l~iJ c~ /
J vr,.raf~~ / J>'I17 rrZ..,. _..~.~...._ ..,'~J-. ~. M~/~'~~ ._.~:_ /f+S=l~i~ •~~ra~`r ~f .~/~ ~'~~/r1' !~C'f'
~ p~ G ~' / r e~.i~ ~_.~,..~:..it. _,...,-.........~ . •.~~ J, flip tyr~~".~ .Pre ~+~/~`~[/r~~/ ~~ 3=
_....
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/d ; • N ,tit //
7}1f~Rf;F~Ultf~?. petitlor~er(s) respccttully rcc}ucst(t) the grattt of fetters Ql a~fminisiratic~n in the
altlxnlxiate form to the cmdetsigned.
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11ARRISHURQr D1STRiCT OFFICE
SfRAWHHRRY S~
47?i.R. WALNUT +y
HARRiSHURO PA 1712&OIOt
COMMONWEALTH OF NSYLVANIA
DEPARTMEN F REVENUE
RBV-E64 FO AFP (07.0>~
Date: _ 10/13/2008
ROGER E SMITH
OBERLIN GARDENS
1050 SIX AVE
STEELTON PA 17113
Estate o
SMITH ANNA E
Date of Bath: 1 /16/2005
File Number: 21 0 5 - 0183
CCertifiied Mail-Re#urn Receipt Requested.
Dear ROGER E SMITH s
Department records indicate you are responsible for the settlement of the above estate or that you
represent the responsible panty. As of this date, you have failed to resolve this matter.
This is to again advise you that the estate is in delinquent status, as it remains unsettled.
The Inheritance and Estate Tax Act mandates the filing of a tax rehirn and payment of
all outstanding liabilities by a personal representative or a h~ansferee of an estate within nine
months of a decedent's death. Depalfinent records show that this estate remains open because:
AN INHERITANCE TAX RETURN HAS NOT BEEN FILED.
If the return was filed, please contact this office immediately. If this estate was opened for the
purpose of filing a lawsuit, please provide the term and docket number of the proceeding in writing
to this office sv that we may postpone any further action,
Under Act ~l0 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, may be
imposed on any liability not paid prior to refei~al to a collection agency or conhact counsel.
This notice shall serve as a foi-inal demand on you or your client fiom the Depai•hnent of
Revenue. If you fail to file the return, the Depal-iment may file a citation requiring you to
appear in court to show cause for your failure to comply with the law. A finding of contempt in
this matter could subject you to additional penalties and/or- incarceration by the Orphans' Count of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO:
REGISTER OF VYILLS, AGENT
Sincerely,
Anastasia DiBartalomeo
Direct any questions regarding this estate to: C 717) 7 8 7- 3 8 6 3
HARRISBURG DISTRICT OFFICE cc:
STRAWBERRY SQ WILLIAM S DANIELS
4TH & WALNUT STS STE 205
HARRISBURG PA 17128-0101 1 W HIGH ST ~~`r
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