HomeMy WebLinkAbout03-15-11IN RE ESTATE
OF
MICHELLE M. ROSWOG
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. `JIB ~ TERM ~~.O~(r~
PETITION FOR CITATION
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TO THE HONORABLE THE JUDGES OF SAID COURT: , ~':, ~.; ? ~ ,...,
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comes the Commonwealth of Pennsylvania, by Robert Freedenberg, Deputy Secret`ar}~ ~:°:} =- "T`
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for Taxation, for C. Daniel Hassell, Acting Secretary of Revenue, who avers: `~
1. That Michelle M. Roswog, deceased, (hereinafter referred to as "the
Decedent"), died on August 24, 2006
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Francis E. Roswog, Administrator (hereinafter referred to as
"Administrator"). Letters Testamentary were granted to the Administrator on September 6,
2006. 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".
3. That on October 8, 2009, certified demand letters were sent to the
Administrator, advising that the Inheritance Tax Returri for the Decedent had not been filed.
Receipts were signed and returned to the Department of Revenue. Attached hereto and made a
part here of are copies of said letters and receipts marked Exhibit "B".
4. That as of the date of this Petition no Inheritance Tax Return has been filed by
the Administrator 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 Administrator, directing the Administrator 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 Administrator.
PENNSYLVANIA
BY
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Robert Freede~berg,
Deputy Secret ry for Taxation
FOR: C. Daniel Hassell
Acting Secretary of Revenue
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Robert Freedenberg, Deputy Secretary for Taxation, for C. Daniel Hassell, Acting
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 of his knowledge, information and belief.
Robert
Deputy
For: C. Daniel Hassell
Acting Secretary of Revenue
Sworn to and Subscribed
before me this day
of
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Pctiiiasttc sELs a parcxy.+tt sa:m::~ laa,,~____, axi.ertas~d ura[ dece~l>:ni irt't :tu w•i l[ atu! was sn:~+rivcd lJr the
fu3laauiny s~ra>rvsr {81'anyj and fly:
HARRISBURG DISTRICT OFFICE
STRAWBERRY
4TH ,4 WALNUT S
HARRISBURG PA 17128-0101
FRANCIS E ROSWOG
7 GALE RD
CAMP HILL PA 17011
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
REV-869 FO AFP (07-08)
10/8/2009
MICHELLE M '
8/24/2006-
21 06-0787
(Certified Mail-Return Receipt Requested)
^ Complet items 1, 2, and 3. Also complete
item 4 if estricted Delivery is desired.
^ Print you name and address on the reverse
so that we can return the card to you.
^ Attach this card to the back of the maiipiece,
or on the front if space permits.
1. Article Addressed to:
FRANCIS E ROSWO~
7 GALE RO
CAMF IiILL PA 1"1011
DIBARTOI.OPA EO .:21 06-0787
Aure
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BYReceived by (Printed N D• [
/ i~~JLi s' t 2IISG.0J
D. Is delivery address different from item 1?
If YES, enter delivery address below:
Date:
Estate of:
ROSWOG
Date of Death:
File Number:
~ above estate or that you
^ Agent re this matter.
^ Addressee
9tA ~ Delivery rains unsettled.
^ Yes ~3 payment of
^ No testate Wlthln IIlIle
remains open because:
,~ FILED.
3. erviceType ate Wc1S Opened for the
~~~~~ Ma,l ^ ~"~ Ma,l ~ the roceedin 1n wntln
^ Registered ^ Retum Receipt for Merchandise P g g
^ Insured Mail ^ C.O.D.
4. Restricted Delivery? (Extra Fee) ^ Yes
~d to fees of up to
2. Article Number - - _ __ __ ';,nt, may be
(transfer from service laben 7 l1 ~ 9 16 8 D ~ ~ ~ 1 6 9 4 2 5 7 lJ 3 '
,o2sss-oz-M-~eao' contract counsel.
PS Form 3811, February 2004 Domestic Return Receipt
~....~ u~~~~~ „lay, ~o> vc as a rortnal aemand on-you or your client from 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 incarceration by the Orphans' Court of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO:
REGISTER OF WIIfLS, 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 KENNETH A WISE
4TH 8~ WALNUT STS 27 W THIRD ST
HARRISBURG PA 17128-0101 PO BOX 231
LEWISTOWN PA 17044