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Home My WebLink About11-4417 _ L! J 1 k A l l+ 1., Craig J. Staudenmaier, Esquire !: ?! Q0E0 srt, Supreme Court ID No. 34996 a ?+ 2 11 Suzanne S. Friday, Esquire u Supreme Court ID No. 201873 4PRERLAND A COUNTY 200 North Third Street t 5 Y LVAN1 A P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Counsel for Capital Tax Collection Bureau Inc Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PA V. : CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, ?(? and Michael Guion : No. I . yq ) Defendants. NOTICE YOU HAVE BEEN SUED IN COURT. IF YOU WISH TO DEFEND AGAINST THE CLAIMS SET FORTH IN THE FOLLOWING PAGES, YOU MUST TAKE ACTION WITHIN TWENTY (20) DAYS AFTER THIS COMPLAINT AND NOTICE ARE SERVED, BY ENTERING A WRITTEN APPEARANCE PERSONALLY OR BY ATTORNEY AND FILING IN WRITING WITH THE COURT YOUR DEFENSES OR OBJECTIONS TO THE CLAIMS SET FORTH AGAINST YOU. YOU ARE WARNED THAT IF YOU FAIL TO DO SO THE CASE MAY PROCEED WITHOUT YOU AND A JUDGMENT MAY BE ENTERED AGAINST YOU BY THE COURT WITHOUT FURTHER NOTICE FOR ANY MONEY CLAIMED IN THE COMPLAINT OR FOR ANY OTHER CLAIM OR RELIEF REQUESTED BY THE PLAINTIFF. YOU MAY LOSE MONEY OR PROPERTY OR OTHER RIGHTS IMPORTANT TO YOU. YOU SHOULD TAKE THIS PAPER TO YOUR LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE OFFICE SET FORTH BELOW TO FIND WHERE YOU CAN GET LEGAL HELP. CUMBERLAND COUNTY BAR ASSOCIATION 32 South Bedford Street Carlisle, PA 17013 (717) 249-3169 800-990-9108 df) 0jwP 9a"' )w °"y 3??a9 ek-?L- c??sq 387 Craig J. Staudenmaier, Esquire Supreme Court ID No. 34996 Suzanne S. Friday, Esquire Supreme Court ID No. 201873 200 North Third Street P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Counsel for Capital Tax Collection Bureau Inc Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PA V. : CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, . and Michael Guion : No. Defendants. COMPLAINT AND NOW here comes Capital Tax Collection Bureau, Inc., by and through its attorneys, Nauman, Smith, Shissler & Hall, LLP, and files the following Complaint against DGA Inc. d/b/a Infinity Print Graphics and Michael Guion, and in support states the following: Parties 1. Plaintiff, Capital Tax Collection Bureau, Inc., ("CTCB"), is a Pennsylvania non-profit corporation created pursuant to the Local Tax Enabling Act, ("LTEA"), 53 P.S. §§6901 et seq. (renumbered as 53 P.S. 6924.101 et. seq. by P.L. 197, No. 32, July 2, 2008) for the purpose of collecting local earned income tax and other taxes for its members, including the Borough of Carlisle, Cumberland County, with its Carlisle Division office located at 19 S. Hanover Street, Suite 102, Carlisle, Cumberland County, Pennsylvania. 2. The Defendant Employer is DGA Inc. d/b/a Infinity Print Graphics, a Pennsylvania corporation with business offices currently located at 121 N. Pitt Street, Carlisle, PA 17013-2334. 3. At all times relevant hereto, CTCB was designated by the governing body to collect and administer the taxes on earned income and net profits as the Earned Income Tax Officer, and is authorized under the LTEA to perform local tax administration and enforcement activities on behalf of its member municipalities, including the Borough of Carlisle, Cumberland County, the municipality and taxing jurisdiction in which the Defendant Employer was located during tax years 2000 through 2009. 4. Defendant, Michael Guion is an adult individual residing at 117 Sholly Drive, Mechanicsburg, Pennsylvania 17055, who at all relevant times hereto, was the President of Defendant Employer, and in such capacity responsible for signing or overseeing the signature of documents on behalf of DGA Inc. d/b/a Infinity Print Graphics. COUNTI Failure to Remit Local Taxes Withheld CTCB v. DGA Inc. d1b/a Infinity Print Graphics 5. Plaintiff hereby incorporates by reference paragraphs 1 through 4 of its Complaint as though more fully set forth herein. 6. The Borough of Carlisle imposes a tax upon earned income of any employees of any employer having an office or other place of business within its taxing jurisdiction. 7. Defendant Employer was an entity employing one or more persons for a salary, wage, commission or other compensation within the Borough of Carlisle during tax years 2000 through 2009. 8. Pursuant to 53 P. S. §6913(IV), Defendant Employer is required to deduct the amount of the local tax required to be withheld from its employees' compensation. 2 9. Defendant Employer is required to file quarterly returns showing the tax liability for each employee, and pay over the amount of the taxes withheld to the Plaintiff. 10. According to the LTEA, an employer like Defendant Employer is required to remit local taxes withheld from its employees to the Earned Income Tax Officer which is Plaintiff. 11. Pursuant to the LTEA, 53 P.S. §6913(VII), Plaintiff as the Earned Income Tax Officer may sue on behalf of the taxing district(s) for the recovery of the taxes due. 12. Defendant Employer has made withholdings from its employees' compensation for local taxes for the tax year 2000 through 2009. 13. Despite making the withholdings, Defendant Employer has not remitted to the Plaintiff the monies it withheld for local taxes imposed by municipalities by ordinance, which local earned income taxes withholdings amount to $18,917.89. 14. Pursuant to t he LTEA, 53 P.S. §6913(VIII), in addition to the withholdings, Defendant is responsible for interest and penalties totaling an additional $10,197.82. 15. Plaintiff has sent repeated notices to Defendant Employer advising Defendant of its obligation to remit the withholdings to Plaintiff. 16. Defendant Employer has failed and wilfully refused to make payment of the monies overdue and owing. 17. As a result of its failure to comply with the LTEA and implementing ordinances, the Defendant Employer is liable to Plaintiff for the payment of delinquent taxes, together with the costs of suit. 3 18. Also as a result of its failure to remit local taxes withheld, Defendant Employer may be sentenced to pay a fine of not more than $500.00 for each offense, and costs, pursuant to the LTEA, 53 P.S. §6913 (IX). WHEREFORE, Capital Tax Collection Bureau, Inc. requests this Court enter judgement in its favor and against the Defendant, DGA Inc. d/b/a Infinity Print Graphics, pursuant to 53 P.S. §6913, in the amount of $29,115.71, plus interest, together with imposition of fines, the costs of suit and attorneys' fees and any other relief this Honorable Court deems appropriate, which amount is within the amount set for compulsory arbitration. COUNT II Failure to Remit Local Taxes Withheld CTCB v. Michael Guion 19. Plaintiff hereby incorporates by reference paragraphs 1 through 18 of its Complaint as though more fully set forth herein. 20. As President of Defendant Employer, Defendant Michael Guion is a controlling officer for DGA Inc. d/b/a Infinity Print Graphics. 21. In such capacity, Defendant Michael Guion was actively engaged in the management, operation and business activities, including the withholding and payment of taxes from employees' compensation. 22. Defendant Michael Guion knew or should have known that local taxes withheld from employees were not remitted to Plaintiff as required under the LTEA. 23. Defendant Michael Guion has a duty and responsibility to administer trust responsibilities of the corporation. 4 24. Defendant Michael Guion breached his duty to administer his trust responsibilities, and may be required individually to account in equity as trustee ex maleficio for the taxes. 25. Defendant Michael Guion has knowledge of or should have knowledge of, reviews, signs and/or is otherwise responsible for the preparation and filing of the corporation's monthly returns, the annual returns, and the individual withholding statements. 26. As a result of his failure to comply with the LTEA and implementing ordinances, Defendant, Michael Guion is liable to CTCB for the payment of delinquent taxes, together with the costs of suit. WHEREFORE, Capital Tax Collection Bureau, Inc. requests this Court enter judgement in its favor and against the Defendant, Michael Guion, pursuant to 53 P.S. §6913, in the amount of $29,115.71 plus interest, together with imposition of fines, the costs of suit and attorneys' fees and any other relief this Honorable Court deems appropriate, which amount is within the amount set for compulsory arbitration. COUNT III CONVERSION CTCB v. DGA Inc. d/b/a Infinity Print Graphics 27. Plaintiff hereby incorporates by reference paragraphs 1 through 26 of its Complaint as though more fully set forth herein. 28. At all times relevant hereto, Plaintiff was legally authorized by the LTEA to receive local taxes withheld by Defendant as Earned Income Officer for Carlisle and other member municipalities. 29. Defendant Employer had, and continues to have, the statutory obligation to pay over the local taxes withheld to Plaintiff. 5 30. Although these amounts are not the property of the Defendant Employer, but rather the property of the municipalities on whose behalf Plaintiff seeks to recover same, the Defendant Employer, without legal consent or justification, despite repeated demands, has unreasonably withheld the funds. 31. It is believed that Defendant Employer has kept the local taxes withheld for its own use and converted the monies to its own purposes. WHEREFORE, Plaintiff, Capital Tax Collection Bureau, Inc. demands judgment in its favor and against DGA Inc. d/b/a Infinity Print Graphics, for conversion in the amount of $29,115.71, plus interest, together with imposition of fines, the costs of suit and attorneys' fees and any other relief this Honorable Court deems appropriate, which amount is within the amount set for compulsory arbitration. COUNT IV CONVERSION CTCB v. Michael Guion 32. Plaintiff hereby incorporates by reference paragraphs 1 through 31 of its Complaint as though more fully set forth herein. 33. At all times relevant hereto, Defendant Michael Guion was the controlling officer responsible for payment of taxes and remitting local taxes withheld to Plaintiff. 34. Defendant Michael Guion is a trustee ex maleficio who breached his duty to ensure that the monies withheld in trust for the various municipalities as local taxes are paid to Plaintiff in accordance with the LTEA and municipal ordinances. 35. Although these amounts are not the property of the Defendant, but rather the property of the municipalities on whose behalf Plaintiff seeks to recover same, Defendant Michael Guion, 6 without legal consent or justification, despite repeated demands, has unreasonably withheld the funds. 36. It is believed and thus averred that Defendant Michael Guion has kept the local taxes withheld for his own use and converted the monies to his own purposes. WHEREFORE, Plaintiff, Capital Tax Collection Bureau, Inc. demands judgment in its favor and against Defendant Michael Guion, for conversion, in the amount of $29,115.71, plus interest, attorneys' fees and costs of this proceeding, and any other relief this Honorable Court deems appropriate, which amount may be within the limit set by the County for compulsory arbitration. NAUMAN, SMITH, SHISSLER & HALL, LLP Craig J. S denmaier, Esquire Supreme Court ID #34996 Suzanne S. Friday, Esquire Supreme Court ID #201873 200 North Third Street, 18`h Floor P. O. Box 840 Harrisburg, PA 17108-0840 Phone: 717-236-3010 Fax: 717-234-1925 Counsel for Plaintiff, Capital Tax Collection Bureau, Inc. Date: May 17, 2011 7 VERIFICATION I, Joshua J. Vecchio, Executive Director ofCAPITAL TAX COLLECTION BUREAU, make the following statement subject to the penalties of 18 Pa.C.S. §4904, and do state that the facts set forth in the foregoing Complaint are true and correct to the best of my knowledge, information and belief oshua J ecchio, Executive Director Date: / 8 Craig J. Staudenmaier Esquire i?° .o tl < F'i ^T Supreme Court ID No. 34996 Suzanne S. Friday, Esquire Supreme Court ID No. 201873 C4U+ 1J?tRLAP?C 200 North Third Street P. O. Box 840 ??.t?NSYLVANIA Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Counsel or Capital Tax Collection Bureau, Inc. Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PA V. : CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, N and Michael Guion : No. I ]- 9vo Defendants. PRAECIPE FOR ENTRY OF APPEARANCE Please enter the appearance of Craig J. Stauderunaier, Esquire and Suzanne S. Friday, Esquire, as Attorneys for Capital Tax Collection Bureau, Inc., the Plaintiff in the above captioned case. NAUMAN, SMITH, SHISSLER & HALL, LLP C4 ( l oil 4'? a o_?- Craig J.'3taudenmaier, Esquire </ Supreme Court I.D. 34996 Suzanne S. Friday, Esquire Supreme Court I.D. No. 201873 200 N. 3rd Street, 18th Floor P. O. Box 840 Harrisburg PA 17108-0840 Telephone: (717) 236-3010 Facsimile: (717) 234-1925 Counsel For: Capital Tax Collection Bureau Dated: May 17, 2011 SHERIFF'S OFFICE OF CUMBERLAND COUNTY Ronny R Anderson Sheriff Jody S Smith Chief Deputy Richard W Stewart Solicitor ?4,?ptr st ?ut?br???+t FILED-01 FIC D" THE PR0TH0N01A"c 2011 MAY 27 AM 9: 48 U p NNSYLVAM A T`;° OFFS: E I?F ThE S-MFF Capital Tax Collection Bureau Inc. Case Number vs. DGA, Inc. (et al.) 2011-4417 SHERIFF'S RETURN OF SERVICE 05/19/2011 Ronald Hoover, Deputy Sheriff, who being duly sworn according to law, states that on May 19, 2011 at 1500 hours, he served a true copy of the within Complaint and Notice, upon the within named defendant, to wit: DGA, Inc. d/b/a Infinity Print Graphics, by making known unto himself personally, at 121 N. Pitt Street, Carlisle, Cumberland County, Pennsylvania 17013 its contents and at the same time handing to him personally the said true and correct copy of the same. 05/19/2011 03:00 PM - Ronald Hoover, Deputy Sheriff, who being duly sworn according to law, states that on May 19, 2011 at 1500 hours, he served a true copy of the within Complaint and Notice, upon the within named defendant, to wit: Michael Guion, by making known unto himself personally, at 121 N. Pitt Street, Carlisle, Cumberland County, Pennsylvania 17013 its contents and at the same time handing to him personally the said true and correct copy of the same. SHERIFF COST: $50.00 May 23, 2011 RONALD HOOVER, DEPUTY SO ANSWERS, RON R ANDERSON, SHERIFF (c) C;ountySuite Shenff Teleoso+t. Inc. l7 N a Craig J. Staudenmaier, Esquire 3 zr . --i rn- Supreme Court ID No. 34996 Nr-- z, Suzanne S. Friday, Esquire -< q, Supreme Court ID No. 201873 ?° a• =-n 200 North Third Street _ c `n P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Counsel for Capital Tax Collection Bureau. Inc. Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PA V. CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, and Michael Guion : No. 11-4417 - Civil Defendants, PRAECIPE TO THE PROTHONOTARY: Please enter judgment: in favor of the Plaintiff, Capital Tax Collection Bureau, Inc., and against Defendants, DGA Inc. d/b/a Infinity Print Graphics and Michael Guion, for failure to plead to the Complaint in this action within the required time. The Complaint contains a Notice to Defend within twenty (20) days from the date of service thereof. Defendants were served with the Complaint on May 19, 2011, and an answer was due on or before June 8, 2011. Plaintiff provided Defendants with written Notices of Intention to File Praecipe for Entry of Default Judgment which I certify were mailed on June 9, 2011, by regular mail with certificates of mailing to the last known address of DGA Inc. d/b/a Infinity Print Graphics and Michael Guion, 121 N. Pitt Street, Carlisle, PA 17013, which is at least ten (10) days prior to the filing of this Praecipe. Please enter judgment pursuant to Pa.R.C.P. 1037(b), for $29,115.71, plus costs, for failure of the Defendants, DGA Inc. d/b/a Infinity Print Graphics and Michael Guion, to file an Answer to Plaintiff s Complaint within twenty (20) days of service thereof. NAUMAN, SMITH, SHISSLER & HALL, LLP ./11. /? C/ ( 10 Suzanne riday, Esquire Supreme Court I.D. No. 201873 V 200 N. 3`d Street, 18`h Floor P. O. Box 840 Harrisburg PA 17108-0840 Telephone: (717) 236-3010 Facsimile: (717) 234-1925 Dated: July 20, 2011 Counsel For: Capital Tax Collection Bureau, Inc. -$ 14. co pp AT'TY e1Pq-2&7a7_ NA& lU*64 Craig J. Staudenmaier, Esquire Supreme Court ID No. 34996 Cu Suzanne S. Friday, Esquire r - -- m -am Supreme Court ID No. 201873 o 200 North Third Street --4 C:) P. 0. Box 840 Harrisburg, PA 17108-0840 -r ` Telephone: (717) 236-3010 Counsel or Capital Tax Collection Bureauanc ,'; Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS ` Plaintiff, : CUMBERLAND COUNTY, PA V. : CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, . and Michael Guion : No. 11-4417 - Civil Defendants, IMPORTANT NOTICE TO: DGA Inc. d/b/a Infinity Print Graphics and Michael Guion DATE OF NOTICE: June 9, 2011 YOU ARE IN DEFAULT BECAUSE YOU HAVE FAILED TO ENTER A WRITTEN APPEARANCE PERSONALLY OR BY ATTORNEY AND FILE IN WRITING WITH THE COURT YOUR DEFENSES OR OBJECTIONS TO THE CLAIMS SET FORTH AGAINST YOU. UNLESS YOU ACT WITHIN TEN (10) DAYS FROM THE DATE OF THIS NOTICE, A JUDGMENT MAY BE ENTERED AGAINST YOU WITHOUT A HEARING AND YOU MAY LOSE YOUR PROPERTY OR OTHER IMPORTANT RIGHTS. YOU SHOULD TAKE THIS NOTICE TO A LAWYER AT ONCE. IF YOU DO NOT HAVE A LAWYER OR CANNOT AFFORD ONE, GO TO OR TELEPHONE THE FOLLOWING OFFICE TO FIND OUT WHERE YOU CAN GET LEGAL HELP: CUMBERLAND COUNTY BAR ASSOCIATION 32 South Bedford Street Carlisle, PA 17013 (717) 249-3166 800-990-9108 NAUMAN, SMITH, SHISSLER AND HALL, LLP By Craig J. Staudenmaier, Esquire Attorney I.D. # 34996 Suzanne S. Friday, Esquire Attorney I.D. No. 201873 200 North Third Street, 18`h Floor P. O. Box 840 Harrisburg, PA 17108-0840 Phone: 717-236-3010 Fax: 717-234-1925 Attorneys for Capital Tax Collection Bureau, Inc. CERTIFICATE OF SERVICE I hereby certify that on the date listed below I served a copy of the foregoing Notice by depositing in U.S. First Class Mail a copy of same addressed as follows: DGA Inc. d/b/a Infinity Print Graphics 121 N. Pitt Street Carlisle, PA 17013 Michael Guion c/o DGA Inc. d/b/a Infinity Print Graphics 121 N. Pitt Street Carlisle, PA 17013 zz? Sherry A. y, Paralegal to Suzanne S. Friday, Esquir Dated: June 9, 2011 0t. RT1F1 AT F MAILIN Affix fee here in stamps or meter postage and uire Of In k U. • p0 TAL SERVICE MAY BE USED FOR DOMESTIC AND INTERNATIONAL-MAIL, DOES ? SURANCE-POSTMASTER q . post mar ostmester for current -? PROVIDE FOR IN Recel From:' Nauman Smith Shissler PITNEY BOWES $ 001.1511 200 N. Third Street, 18 02 1P 000388134 FRO JUN 9170101 gip' DQE arrls urg, j 17.1 A One piece of ordinary mail addressed to: ( U: ] _?J s ) PS Form 3817, Mar. 1989 l U.S. POSTAL SERVICE CERTIFI CATE F AILING MAY BE USED FOR DOMESTIC AND INTERNATIONAL MAIL, DOES PROVIDE FOR INSURANCE-P 9? RemNawaimn Smith S j Sherry A. May, 200 N. Ir trHarri uEg PA 1710 = OW388134( -- 1 *Ak-E4 FRO One piece of ordinary mail addressed to: it l i -7D 1-3 ra rurm ots i i, mar. i atsa Affix fee here in stamps or meter postage and post mark. Inquire of !'Postmaster for current A_wmowwv eas'PITNEY BOWES $ 001.150 JUN 09 2011 ZIP,r,OEK 171 01 1>7 r ? 1 i Craig J. Staudenmaier, Esquire Supreme Court ID No. 34996 Suzanne S. Friday, Esquire Supreme Court ID No. 201873 200 North Third Street P. O. Box 840 Harrisburg, PA 17108-0840 Telephone: (717) 236-3010 Counsel or Capital Tax Collection Bureau. Inc. Capital Tax Collection Bureau, Inc., : IN THE COURT OF COMMON PLEAS Plaintiff, : CUMBERLAND COUNTY, PA V. : CIVIL ACTION - LAW DGA Inc. d/b/a Infinity Print Graphics, and Michael Guion : No. 11-4417 - Civil Defendants, NOTICE OF JUDGMENT TO: DGA Inc. d/b/a Infinity Print Graphics and Michael Guion You are hereby notified that on pJulu a , 2011, the following judgment has been entered against you in the above captioned case: Judgment in favor of Plaintiff, Capital Tax Collection Bureau, Inc., and against Defendants, DGA Inc. d/b/a Infinity Print Graphics and Michael Guion, in the amount of $29,115.71, plus interest, together with imposition of fines, reasonable attorney fees and costs of this proceeding. Judgment was entered pursuant to Pa. R.C.P. 1037 for failure of Defendants to file a response to Plaintiffs Complaint with' twenty (20) days of service th eof. onotary I hereby certify that the proper persons to receive this notice under Pa. R.C.P. 236 are: DGA Inc. d/b/a Infinity Print Graphics 121 N. Pitt Street Carlisle, PA 17013 Michael Guion DGA Inc. d/b/a Infinity Print Graphics 121 N. Pitt Street Carlisle, PA 17013 NAUMAN, SMITH, SHISSLER & HALL, LLP Suzanne'S Friday, Esquire Counsel or Capital Tax Collection Bureau Inc. Dated: July 20, 2011