HomeMy WebLinkAbout12-18-09ar-og~a a6 ~
.Internal Revenue Service
Cincinnati, OH 45999
Person to Contact:
Date: 12/9/2009
IVO V OTTO III
MARTSON LAW OFFICES
10 E HIGH ST
CARLISLE PA 17013
Estate Taz Closing Document
(Not a bill for tax due)
Department of the Treasury
JANET HENDRIAN
Employee Identification Number.
01-97061
Contact Telephone Number (Toll Free):
1-866-699-4083
Estate Name:
CLARENCE H SLEEMAN
Social Security Number:
381-20$398V
Date of Death:
8/12/2008
We have made the following determination on the estate tax return referenced above.
Net Estate Tax
State Death Tax Credit/Deduction ** * $
Generation-Skipping Tax * $
*$
269,478.46
110,136.80
0.00
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*These figures do not include any interest and penalties that may be charged.
**For dates of death after 12/31/04, this amount represents the State Death Tax Deduction.
This letter is evidence that the Federal Estate Tax Return has either been accepted as filed or has been accepted
after an adjustment to which you have agreed. You should keep this letter as a permanent record. You may
need it to close probate proceedings, transfer title to property and/or settle state taxes.
If the estate elects and qualifies to pay the estate tax in installments under Internal Revenue Code section 6166
and the IRS has not contacted you, the IRS will contact you to determine whether the estate is required to
provide a bond, or alternatively a special extended lien under section 6324A, and may request additional
financial information to make this determination. The IRS will continue to monitor whether the government's
interest is at risk throughout the section 6166 installment payment period.
This letter is not proof that any amount of tax due has been paid. If you have requested a discharge from
personal liability under section 2204, proof of full payment of the amounts shown above (plus applicable
interest and penalties) releases you of personal liability. If payment is not made or the time for payment is
extended under sections 6161, 6163, or 6166, there is a lien on all estate property for the federal estate tax due
for 10 years from the date of death or until the entire balance is paid, whichever is earlier.
We will not reopen or examine this return unless you notify us of changes to the return or there is: (1) evidence
of fraud, malfeasance, collusion, concealment, or misrepresentation of a material fact; (2) a clearly defined
substantial error based upon established Internal Revenue Service position; or (3) a serious administrative error.
(See Revenue Procedure 2005-32, 2005-1 Cumulative Bulletin 1206.)
Sincerely,
•
Director, Campus Compliance Operations
C t~aleorg Num6ee4VO.28~2007)
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