HomeMy WebLinkAbout08-06-09IN RE ESTATE
OF
MARY E. LEFKOWSKI
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. Zi -~ 5-- C7~ ~ v TERM
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this ~ ~"~ day of ~~ ~ ,
comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secretary
for Taxation, for Stephen H. Stetler, Secretary of Revenue, who avers:
1. That Mary E. Leflcowski, deceased, (hereinafter referred to as "the
Decedent"), died on December 2, 2004.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Donald E. Moffitt, Executor, (hereinafter referred to as "the
Executor"). Letters Testamentary were granted to the Executor on February 10, 2005. Attached
hereto and made a part hereof is a copy of a document attesting to said date on which Letters
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were granted marked Exhibit "A."
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3. That on September 29, 2008, a certified demand letter was sent to the
Executor, advising that the Inheritance Tax Return for the Decedent had not been filed. A
receipt was signed and returned to the Department of Revenue. Attached hereto and made a part
hereof is a copy of said letter and receipt marked Exhibit "B."
4. That as of the date of this Petition no Inheritance Tax Return has been filed by
the Executor 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 Executor, directing the Executor 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 shall be borne by the~xec~i pr.
COMMON~WE~,LT~I ~JF PENNSYLVANIA
BY `'~'~'~
Robert Free enberg,
Deputy Secr ary for Taxation
FOR: Stephen H. Stetler
Secretary of Revenue
COMMONWEALTH 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 t o owledge, information and belief.
J
Deputy Secretary for Taxation
For: Stephen H. ~ Stetler
Secretary of Revenue
CO' iMONWEALTH OF PENNSYLVANIA
Notarial Seal
Sue E. Hetrick, Notary public
Cry Of Harrisburg, Dauphin County
My Comrn~ssbn Expires Apr. 10, 2010
Member, Pennsylvania Association of Notaries
Sworn to and Subscribed
before me this '~~ day
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COMMONWEALTH OF PENNSYLVANIA
ruRR,sl,uavnlsTRlcro~7ca DEPARTMCNT OF RE'V'ENUE
S77LAWBSkRY
477! lR WALNUT
lIARRISBURUPA l712&0!0!
RBR869 f0 AFP (Q7.OS)
Date: 9/29/2008
DONALD E MOFFITT Estate~of:
54 VICTURY CHURCH RD
GARDNERS PA 17324 LEFKOWSKI MARY E
Date of Death: 12/2/2 0 0 4
File Number: 2 ]. 0 5 - 014 0
(Certified Mail-Return Receipt Requested)
Dear DONALD E MOFFITTt
Department records indicate you are responsible for the settlement of the above estate or that you
rep~•esent the responsible party. 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 ~•eturn and payment of
all outstanding liabilities by a personal representative or a hansferee of an estate within nine
months of a decedent's death. Department 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 so that we may postpone any further action.
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, may be
imposed on any liability not paid prior to referral to a collection agency or conh•act counsel.
This notice shall serve as a formal demand on you or your client from the Department of
Revenue. If you fail to file the rehire, the Depar•ttnent 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' Court of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO:
REGISTER OF VYILLS, AGENT
Sincerely,
Anastasia DiBartolomeo
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 K WALNUT STS STE 205 °
HARRISBURG PA 17128-0101 1 W HIGH ST ~j`,~
CARLISLE PA 7 7(11
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