HomeMy WebLinkAbout08-12-09I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
RACHAEL M. OYLER ORPHANS' COURT DIVISION
DECEASED NO. 'Z ~ --c, ; - ~;~ ~ ~} TERM
ORDER
Now, to wit this the ~~ ~ day of A ~ ~ Z~o~ ,upon consideration of the
i
foregoing Petition, it is ORDERED and DECREED that YOU, David C. Oyler, Executor for the
Estate of Rachael M. Oyler, deceased, are hereby. cited to be and appear at Courtroom No. ~ ,
~~y
on the ~2~L day of~~~win the Courthouse of Cumberland County, Pennsylvania, atoms ~~
~.M., then and there show cause, if any there be, why the Inheritance Tax return in said estate
should not be filed; and to further direct that the cost of this action be borne by the said Executor;
said citation returnable at ~ ~ .~/~
.M., on the 5 ~
day of ~
20
BY THE COURT
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I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
RACHAEL M. OYLER ORPHANS' COURT DIVISION
DECEASED NO. Z ~ - ~~~ -- ~%i.n 7 ~ TERM
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this ~~~ day of ~~-~~S~ ~~
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
OF PENNSYLVANIA
BY
Rober'f Free~enberg,
Deputy Secr tart' 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 c~~is~ l~ioluvledge, information and belief.
Robert Freede~nberg
Deputy Secretary for Taxation
For: Stephen H. Stetler
Secretary of Revenue
Sworn to and Subscribed
/~~_
before me this `~`~ day
of ~ -, ,
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CCtviNiONWEALTH Or PENNSYLVANIA
Notarial Seal
Sue E. Hetrick. Notary Public
Gty Ot Harrisburg, Dauphin County
My Commission Expires Apr. 10, 2010
tvtember, Pennsvl~.~ania Association of Notaries
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COMMON'4VEALTH OF PENNSYLVANIA
FG\ARISBURG p15TR[CI'OFFlCE DEPARTMENT OF REVENUE
STRAI\'BERRY S
4TE! R WAI.A'UT
HARR]SBURO 3'A 17128-0303
Date:
DAVID C OYLER
1830 A HEISHMAN GARDENS
CARLISLE PA 17013
Estate of:
DYLER
Date of Death:
File Number:
REV-869 F0.\FP (07.08)
10/27/2008
RACHAEL M
7/18/2005
21 05-0674
(Certified Mail-Return Receipt Requested)
Dear DAVID C UYLER:
Deparhnent 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 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 te~•~n 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 refel7-al to a collection agency or contract counsel.
This notice shall serve as a formal demand on you or your client fi•om the Department of
Revenue. If you fail to file the return, the Department 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 ia3carceration by the Orphans' Count of
Cumberland County.
RETURNS SHOULD BE FILED AND CIIECKS MADE PAYABLE TO:
REGISTER OF ~VTLLS, AGENT
Sincerely,
Anastasia DiBartolameo
Direct any questions regarding this estate to: (717) 787 - 3863
HARRISBURG DISTRICT OFFICE cc:
STRAWBERRY SQ
4TH & WALNUT STS
HARRISBURG PA 17128-0101
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In Re: RACHAEL M OYLER
ORPHANS' COURT DIVISION
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
NO. 21-OS-0674
ORDER DATE: 0
JUDGE'S INITIALS: J
TIME STAMP DATE: 0
IN RE: C
CERTIFICATE OF SERVICE OF ORDER
SERVICE TO: DAVID C OYLER
METHOD OF MAILING:
® USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED: 08/13/09
ENVELOPES PROVIDED BY:
® PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
SERVICE TO: ANASTASIA DIBARTOLOMEO
METHOD OF MAILING:
® USPS
^ RRR
^ HAND DELIVERED
^ OTHER
MAILED: 08/13/09
ENVELOPES PROVIDED BY:
® PETITIONER
^ JUDGE
^ CLERK OF ORPHANS COURT
r.
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Dep3uty
Clerk of Orphans' Court
REV-1545 FO (6-05)
DEPARTMENT OF REVUE,'.
i BUREAU OF COLLECTaONS &
TAXPAYER SERVICES` a ~* ~ d
~~ ~ =~
CITATION (ORPHANS' COURT OFFICE)
CONTROL VOU~HEF~ '"
;.;;
DATE a DATE FILED ~ ~ O
ESTATE OF ,~7 ITEMIZED COSTS:
FILE NO " L/ ~ "" ~ t "i"'" '.L`. ,_ _ ~~ ~ °.
COUNTY NAME
. " ~ ~-_ _.
~ D E APPROVED BUREAU OF CATS SIG URE ~~~~
t^- _" ,!,(f ~ ~ TOTAL - _ ~--
DI RI T O E ENU IG RE CLERK' G ATURE
REGiST ILLS - ESTATE •' ~~~~
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