HomeMy WebLinkAbout08-05-11IN RE ESTATE
OF
JOSEPHINE R. BROWN
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO.'
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PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this
day of
comes the Commonwealth of Pennsylvania, by Thomas O. Armstrong, Acting Deputy Secretary
for Taxation, for Daniel Meuser, Acting Secretary of Revenue, who avers:
1. That Josephine R. Brown, deceased, (hereinafter referred to as "the
Decedent"), died on February 1, 2009.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Forrest L. Brown, Executor, (hereinafter referred to as "the
Executor"). Letters Testamentary were granted to the Executor on February 9, 2009. 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 February 2, 2011, 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 bylaw; and to further direct
that the costs of this action shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
BY ~,~-+r.,.. 0 ~ ~~ 7--..~-.
Thomas O. Armstrong, Ph.D.
Acting Deputy Secretary for Taxation
FOR: Daniel Meuser
Acting Secretary of Revenue
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Thomas O. Armstrong, Ph.D., Acting Deputy Secretary for Taxation, for Daniel
Meuser, 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.
`~ ~ ~
Thomas O. Armstrong, Ph.D.
Acting Deputy Secretary for Taxation
For: Daniel Meuser
Acting Secretary of Revenue
Sworn to and Subscribed
/
before me this day
of
a ~
_ ~_OMMONWEALTH OF PENNSYLVANIA
~~~ Notarial Seal
Sue E. Hetrick, Notary Public
%;ty o? Harrisburg, Dauphin County
c9y Cornrrassion Expires April 10, 2014
»!,•~~ber Pennsylvania A.ssociatlon Of Notaries
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COMMONWEALTH OF PENNSYLVANI_=~
HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE
PA UEPARTt~•IENT OF REVENUE
I S?> STANCES' DRI V E
HARRISBURG PA 17103-L'%
Date:
FORREST L BROWN Estate of:
1243 FRANKLIN ST BROWN
PO BOX 1062
CARLISLE PA 17013 Date of Death
File Number:
Dear FORREST L BROWN
AEV-S59 FO AFP i07-OS)
2/2/2011
JOSEPHNIE R
2/1/2009
21 09-0138
(Certified Mail-Return Receipt Requested)
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 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 teen and docket number of the proceeding in wn-iting
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 serve as a formal demand on you or your client from the Department of
Revenue. If you fail to file the return, the Department may file a citation requiting 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 WILLS, AGENT
Direct any questions regarding this estate to
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
Sincerely,
Anastasia DiBartolomeo
(717)425-7704
cc:
WILLIAM S
STE 205
1 W HIGH
CARLISLE
'~''g 1N~ FXH1 R1T
DANIELS ESQ
ST
PA 17013
R
. CONINIONWEALTH OF PENNSYLVANIA
HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE
PA DEPARTTiENT OP REVENUE
f Sts STANLEY DRIVE
HARRISBURG PA 1710)-It16
Date:
FDRREST t_ BROWN Estate of:
1243 FRANKLIN ST BROWN
PO BOX 1062
CARLISLE PA 17 013 Date of Death
File Number:
Dear FORREST L BROWN
REV-b59 FO AFP (07-08)
2/2/2011
JOSEPHNIE R
2/1/2009
21 09-0138
(Certified Mail-Return Receipt Requested)
Department records indicate you are responsible for the settlement of the above estate or that yoit
... ..., .. ...... , . -i this matter.
~ • • ' ' ' ~ ' .ins unsettled,
^ Complete Items 1, 2, and 3. Also complete A~ atu
Item 4 tf Restricted Cellvery Is desired. /~~~~ ^ Agent ;payment of
^ Print your name and address on the reverse ~ ^ Addressee estate within nine
so that we Can return the card to you. ,Received by (Printed Name} C..Date of Delivery (
fa Attach this card to the back of the maflplece, mains Open because:
or on the front it space permits,
1. Article Addressed to: D. Is delivery address different from item i? ^ Yes
If YES, enter delivery address below: O No FILED.
roltxESTLBROwrI ;' to was opened for the
1243 FRAIIf:LIN ST ,he proceeding in writing
PO BO;Y ] 062
CARLISLE PA 17013
3. Service Type
2l 490138 DIBARTLOivIEO ^ (edified Mall ^ Express Mall l to fees of up to
^ Registered ^ Retum Receipt for Merchandise snt, may be
^ Insured Mall ^ C.O.D.
contract counsel.
4. Restricted Delivery? (Extra Fee) ^ Yes
2. ArticieNumber 7pp9 168[1 ~C101 697[] 61,7 pepartmentof
(I'rar7sferfromservlcelabe~ requiring you to
PS Form 3811, February 200~t Domestic Return Receipt to2ses-02-M-tr~o ,finding of contempt in
' this matter could subject you to actdtuonat penalises anafor tncarceranon oy the Otphans' Court of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECIGS MADE PAYABLE TO.
REGISTER OF WII.LS, AGENT
Sincerely,
' Anastasia DiBartolotneo
Direct any questions regarding this estate to;
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT DF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
(717)425-7704
cc:
WILLIAM S DANIELS'ESQ
STE 205
1 W HIGH ST
CARLISLE PA 17013
r.)CHI BIT B
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