HomeMy WebLinkAbout08-05-11IN RE ESTATE
OF
KENNETH E. FANUS
DECEASED
PETITION FOR CITATION
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. `~/~ ~'~C ` i-~7~
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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:
I . That Kenneth E. Fanus, deceased, (hereinafter referred to as "the Decedent"),
died on March 30, 2006.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Kathryn F. Arnold, Executrix, (hereinafter referred to as "the
Executrix"). Letters Testamentary were granted to the Executrix on April 28, 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 January 10, 2011, a certified demand letter was sent to the Executrix,
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 Executrix 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 Executrix, directing the Executrix 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 Executrix.
COMMONWEALTH OF PENNSYLVANIA
BY ~`,~-~ 0. U.
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.
"~1`. b
Thomas O. Armstrong, Ph.D.
Acting Deputy Secretary for Taxation
For: Daniel Meuser
Acting Secretary of Revenue
Sworn to and Subscr(i~bed
` I ~~.
before me this day
of ~ ~ lC~ l,s , ::/', ~' ~
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I~COMMONWEAL°I'Fi OF PENNSYLVANIA
Notarial Seal
Sue E. Hetrick, Notary Public
City of Harrisburg, Dauphin County
My Commission Expires April 10, 2014
Member. Pennsvlvania Association of Notaries
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Temptate RO'rJ
DxFat No
2 t-OSOa74
Type
Register c! Y,SHs
tJame
FANUS KENNETt1 E
A!tomey
UANI ELS Yd LLIAI,1
6rAdm1
ARNOLD KATH RY N F
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Register of N'ills of Cumberland County
OA'1'11 OFPERSONr\1, REPItE5EtV7'~1I1V7•:
CO\1htON15'p;ALTH OF PE\\Sl'LV,\NtA
S5:
COWTY OF CUTa(f3ER1.AND
llx pctiliontt(s) aboet-named sw'ear(s) orallirm(s) that the statenxms in the fattgaing petition art taste and
correct to the best o(iht kno5vttdge and belief ofpelitiancr(s)and that as persanal representatite(s) of ttte atwre
decedtnt pttilioncr(s) will Hell and truly administtr dre tstate actordi~np/g t~«'. // J;~
Sworn to or aflimxd afid sub:ctibcd __-_!.4- ~"~ 1.~~`5~) ----- --~ --~
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DECRF.F OF PROBA"I'E AND GRANT OF LE"TIERS
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AND NO1Y ~ f)l) 7 ~-" - 20m`, in consideration of the pclilion an thr rt5'erSe side
hrreaf, satisfactory proof having hero prr entnl before me, IT IS DECREtiD that tht instmnxnr(s), dated --~
Z 2 ~~'G'tPH . ? ~ 3 ,described thertiu be admitttd to probate tiltd of trcord as the last will o~
/Lt'>+. n c= /N ['. /'~d ~• rf ;and Letters are hereby granted to k'*> r>' - _1'-~~_ _'y.~' ~'• •' t %~
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Template- ROVE
tbchel No
27-060374
Tyoe
Replster af'R5'Is
Nama
tANUS KENNETH E
Attorney
DANIEtS \h7Ll~Att
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ARNOED ICATNRYN F
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^ _ Register of Wills of Cumberland County
P£.T[T10N FOR PROB,1'1'E and CRANT/O~T LETTERS
&trrrro/ /CEN~~T/~ C' . F'.9Ny1 S No. l-'~t • • r~ r'~---- --- -----
n&o knoxrt as ~~_ To:
_ _ _ __ ~_ _ Register of tit'ills fur the
_ ~~ Decrn~eff. CountyoCCumlxrlandinthc
tiodolSrruriry'Na~~-~~~ _ ~`_' ~ ComrnonwtalthofP<nnsylvania
The petition of the undersigned respcet6tlly rcpnsents that.
1'aur pztitioneT{s), wha is/are 13
above decedent, dateA ~ ~- /rr
and c(s) dated,, ~>~ d~
ears of age or o1Jer, and t1x exaut R, Xnanxd to tM last will of the
,zs"hi ___ , 70 c'' '~
>«~~.c,aric•_.,.S.e~,Tt.c,,f-i•./SiYa7i a~J
(State rtlt+'ant ClreUmslanecs, e. g- renunciation, draih of tYtculor, etc.}
~a lt,,. Far i~c.
Decedent was domicile) at death in a_..~ _'~ ___ county,
Pennsylvania, with h!~last family or principal res deuce at
~L.?-O' =s~r; ~ ,.~?nl __G'9.~di+c°.•f4 s'.•..~ii /...nACric<. 7~~~ Sufi,
(list suet, number and municipality}
Decedent, then ~ ~~ ears of a e, died , 20 C~6 , at << r • ar a'
Es[cpt ai folio\5'S, decedent did not rnarry, was not divorctd and did not have a child lwrn or adopted a(lcr
execution of the will offered for prottate; +ras trot the victim of a killing and was never adjudicated incompctene
Ni i ~
:a
DeccdetN at death ownni property with estimated values as follows.
{If domiciled ut Pa.) Ail personal property s _~__ -.
(ff not domiciled in Pa.) Personal property in Ptnnsyh•ttnia S __T__T_
(If nm domiciled in Pa.) Personal property' in County S ~,_ _._,_
Value of sea) estate in Pennsylvania S _
situated as Coltows:____ ~ _ _-__-. -~- - -~ ---
wHf=ttEPOR[, petitiorxr(s) res~ctfufl'• request(s) th. probate otthr face +Yill arxf cafictl(s) presebud
herewith end the grant of lentrs_ T `-°'s >'i+ .., ~+.~ rr~.t a_~__-_
(testamtn arf y; administrarwn et a , admmistntion db n ct a )
thereon.
n ure s tilione (s) _ _ Residence s of Petitioner(s)
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EXN1e1T It
COMMONWEALTH OF PENNSYLVANIA
iaitkixrs~~kr~uis~r!tic~~o~>~~ice DEPARTMENT OF REVENUE
P:A DF,PA}L7Td[N~I' OF KFb'E'~UE
Iri'~ R"I;W LFY hkR'F
I1,AKRI:;BI !R(~ P.A I%103-I'~6
Date:
KATHRYN F ARNOLD Estate of:
1417 BOLTON ST FANUS
BALTIMORE MD 21217
Date of Death
File Number:
Dear KATHRYN F ARNOLD
R['1'-8nV FO :AFP ~0"-Ox~
1/10/2011
KENNETH E
3/30/2006
21 06-0374
(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 tiling 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 tiled, please contact this office immediately. If this estate was opened for the
purpose of tiling a lawsuit, please provide the teen and docket number of the proceeding in writing
to this office so that we may postpone any further action.
tinder 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 pi7or to refen'al 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 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 WILLS, AGENT
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
(717)425-7704
cc:
WILLIAM S DANIELS
STE 205
1 W HIGH ST
CARLISLE PA 17013
EXHIBIT E
COIYIiVIONtiVEALTH OF PENNSYi,VANIt\
trARRISBURnDLSFRtcro>r7ce DEPARTtYIENT OF REVENUE
PA DEPARTb1ENT OF RE VE4 U E
1825 ti rANLEY DRIVt3
H.VLRiSBURO PA 17103.1255
Date:
KATHRYN F ARNDLD Estate of:
1417 BOLTQN ST FANUS
BALTIMORE MD 21217 Date of Death
File Number:
Dear KATHRYN F ARNOLDt
REV~R69 FO AFP (07-Od)
1/10/2011
KENNETH E
3/30/2006
21 06-0374
(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, yolt have failed to resolve this matter.
-rt,;~ ~~ t„ ~~~;,, ~H~;ce vou_that the estate is in delinquent status, as it remains unsettled.
^ Comi~ete items 1, 2, and 3. Atso complete
item 44 li Restricted Delivery is desired.
^ Prin# your name and address on the reverse
so that we can return the card to you.
^ Attach this card to the back of the mailpiece,
or on the front if space permits.
t. Article Addressed to;
KATHRYN F ARNOLD
1417 BOLTON ST
BALTIMORE MD 21217
payment of
state within nine
A. Signature
o Agent :mains open because:
X D Addressee
B. Recely by Pnnt 9meJ C. Date o} Delivery i FILED,
D. Is delivery address differentfromttem t? D Yes tie was opened for the
~f-YES; delivery address below: ^ No ~e roceeding in writing
' ~ ~/pZ
6/ o 'd to fees of up to
°nt, may be
• •:3:*Service'rype b~
21 06-0374 DIBARTOLOMEO -- p ~ D ~P~ Mali ' CantTaet COUrlsel.
Cf t~e9&te ^ Return Receipt for Merchandise Department of
D Insured Mall ^ C.O.D.
4. Restricted oel;veri/l (Extra Fee) D Yes requiring you to
2. Articie Number 1 finding of contempt in
(Transfer /rom service label ? D 0 `l 7, 6 8 ~ D O ~ ~, 7 Q 18 1r 0 3 2 ~y the Orphans' Court of
PS Form 38i 1, February 2004 Domestic Return Receipt 102595.02•Ai•1540
RETURNS SHOULD BE FILED AND CHECKS 1V1A1)E YAYAtsL~ TO:
REGISTER OF tiVII~LS, AGENT
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to:
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
(717)425-7704
cc:
WILLIAM S DANIELS
STE 205
1 W HIGH ST
CARLISLE PA 17D13
EXHIBIT 8
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CFRI'1FIC \TI()Y nF \PT1CF l7NUFR RULE 5,61a)
Name 4f DrccdcM: K.GNNETII L. FANUS
Datr of Grath: ~iar<h 30. 2001.,
Page 1 0l' 1
~l'itl Nu. 21-06.0374 Admin. Nu.
Tothc Rcgktrr
ccrtitj That nutlet of gstale adminlstralion rryvired by Rule S.6ta) of the Orphans' t'ourt Rolrc was
stn•ed on nr mailed to thr follot+ing tx neticiarics 4F the ahnvr•captinned caste on
Name (~dclres`•
Kathryn F. Arnutd 1417 Uohan tit., 11allin7ure MD ZI217
Judith F. Daz';z 2102 Chestnut Ue, Ulacksburg, VA 24060
I.inJa Fanuz Ik~ylc P O- x.191, tray, h11: 0•!0)9
Nntice haz nuw been gi ~.6(a} er;cepr rvat
e
~
unJer Rulr
{rn ua all persons entitled Ihcrtto
Date: Ma} 4.2006 /
/
/
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Ci1/.~Cr!-ter r~,_/~''~~~~~E~ -,.~-~
- - ~ - _
Signature
Name: 11'illiam S. Daniels
Addrcsz: 1 \Vest high Street, Suite 205
Carlisle, Pn 1701)
Tclcphanc: 717.243-)831
Capacity: ____ -,Personal Rrpnsrntatisr
__?~_ Counsel I'nr 1'rysvnal Reprc~rntatisr
t
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EXHIBIT ~