HomeMy WebLinkAbout08-06-09I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
RACHAEL M. OYLER ORPHANS' COURT DIVISION
DECEASED NO. Z ~ -~~-~ ~.~~ ~. TERM
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this ~`'~ day of ~~. ~~ ~-
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comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secretary
for Taxation, for Stephen H. Stetler, Secretary of Revenue, who avers:
1. That Rachael M. Oyler, deceased, (hereinafter referred to as "the Decedent"),
died on July 18, 2005.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by David C. Oyler, Executor, (hereinafter referred to as "the
Executor"). Letters Testamentary were granted to the Executor on July 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 27, 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
COMMONV~EA~,T'~ OF PENNSYLVANIA
BY
Deputy Secretary 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 best ~i lo~vledge, information and belief.
Robert Freedelnberg
Deputy Secretary for Taxation
For: Stephen H. Stetler
Secretary of Revenue
Sworn to and Subscribed
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before me this day
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Member, Pennsylvania Association of Notaries
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FI.-RRISDURO Dl51RICI.OFFICE
3'I'RAWBERRY
ant a 1v,11.rtu~rs
it~-RR~ssvRa ~a 1~~2a.o~oi
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COMMON'~YEALTH OF PENNSYL'~'AN1A
DEPARTMENT OF REVENUE
Date:
DAVID C t)Yt_ER
1830 A HEISHMAN GARDENS
CARLISLE PA 17013
Estate of:
OYLER
Date of Death:
File Number:
4 ~
REY-E69 F0.1fP (07.O8y
10/27/2008
RACHAEL M
7/18/2005
21 05-0674
tCertified Mail-Return Receipt Requested)
• Dear DAVID C OYLER:
Department records indicate you are responsible for the settlement of the above estate or that you
represent 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 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. Department records show that this es#ate 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 uniting
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 contract counsel.
This notice shall se~•ve as a foz•znal demand on you or your client froze the Depaz-hnent of
Revenue. If yvu fait to file the return, the Depaztznent znay file a citation requiring you to
appear in court to show carzse 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 ()zphans' Court of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO:
REGISTER OF WILLS, AGENT
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to: (717) 7 8 7 - 3 8 6 3
HARRISBURG DISTRICT OFFICE cc:
STRAWBERRY SQ
4TH & WALNUT STS
HARRISBURG PA 17128-0101
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