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HomeMy WebLinkAbout08-05-11I N R E ESTATE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ELIZABETH ANN FISHER ORPHANS' COURT DIVISION A/K/A ELIZABETH A. FISHER DECEASED NO. -~- s ~ _.r ~_i -,q ~, l _~~ °-r 7 C:'3 _. ~' ~ ~ ,_,~ PETITION FOR CITATION ~~ ~' `~' ~~ - -, c , ,-~ ,~~ - J j •~...., .... _~ ~ TO THE HONORABLE THE JUDGES OF SAID COURT: ~~y.~ `r~ C~7 --, c.. 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 Elizabeth Ann Fisher A/K/A Elizabeth A. Fisher, deceased, (hereinafter referred to as "the Decedent"), died on May 3, 2009. 2. That a Petition for Letters of Administration was made by Stephen G. Fisher, Administrator (hereinafter referred to as "the Administrator"). Letters of Administration were granted to the Administrator on July 24, 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." 3. That on February 3, 2011, a certified demand letter was sent to the Administrator, 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 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. COMMONWEALTH OF PENNSYLVANIA 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. ~ - U , (~~ Thomas O. Armstrong, Ph.D. Acting Deputy Secretary for Taxation For: Daniel Meuser Acting Secretary of Revenue Sworn to and Subscribed ~ l~.- before me this ~ day of / / ~~~ , ~~ // '~- 7 ~,, COMMONWEALTH OF PENNSYLVANIA ~ Notarial5eal ~ Sue E. Het~ck, Notary Public ~IyCommissionuExpiresApril10,u2 14 "+ember. QennsvNaNa gs5ociation of Notaries Page I of I C>alh c?€• ['~rr~tyn,1! 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I`M enter 'ed vt __ ~ -__..._ ~.._:,....,,., 7., c~>rP r.ttd ..zr z_ 1.u ,1 r.,_.t. ~_ -..___ - ~~/ ~. his/,<GsrZ c-.+~.~L. s ~B l'/~ ~ ~- c~/r.3`~" l`t t http://records.ccpa.nethvebli>ilc~ublic~rint/IinageDisplay.aspx?cache=yes&sessionkey=... 2/ 14/20 l 1 ~xMr~rr ~ Pt•ns±silln(kr~~lc,•:r snrrh hr.r4a,~t.lf:m!Sa,Mtl.!l braS;t,t lch r>„`r41k1:::..l uzs r,:::,t1:'.,t',r(o1;ox~n; sJ>:~n: Ida~)l a-.'t.r.. ~. (.. it =. .". 4.,. '. i t u v ,,,• a: to, t:^r. d.:rr.,/tci'(rl 5r:hr~.1 .: +•nrua(C~:>-.r•"..: i.lr [f ie c~z/ COMMON~VEaLTH OF PENNSYLVANIA N:arz[zi.ti~irkcui~rrcit-ruF~r~tr DEPARTMENT OE REVENUE P.A UBP.4 i<T~-IFN7 OI' kLVP.NI`6 IR'~8~f.A~L EY PkIVf~. [i.ARRISSI~RG PA I'10;-L'ui Date: STEPHEN G FISHER 1565 LONGS GAP RD Estate of: CARLISLE PA 17015 FISHER Date of Death: File Number: RI1V-ReJ Ft> AFP ~0'-US1 2/3/2011 ELIZABETH A 5/3/2009 21 09-0686 (Certified Mail-Return Receipt Requested) Dear STEPHEN G FISHER: 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 filing a lawsuit, please provide the term and docket number of the proceeding in writing 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 incun-ed 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 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: (717) 425 - 7704 HARRISBURG DISTRICT OFFICE cc: PA DEPARTMENT OF REVENUE WILLIAM S DANIELS 1825 STANLEY DRIVE STE 205 HARRISBURG PA 17103-1256 1 W HIGH ST CARLISLE PA 17013 tXHiBIT 8 CONIIYIONWF.ALTH OF PENNSYLVANIA HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE PA DEPARThIF?17 OF REVENUE 1825 STAIJLEY DRNE H.Vi RISBURG PA t)103-RSb Date; STEPHEN G FISHER 1565 LONGS GAP RD Estate of; CARLISLE PA 17015 FISHER Date of Death: Fiie Number: REV-y,9 FO AFP (02-QY) 2/3/2011 ELIZABETH A 5/3/2009 21 09-0686 (Certified Mail-Return Receipt Requested> Dear STEPHEN G FISHER: .q• . , , I A Co lets Items 1, 2, and 3. Also complete Hna ` Item 4 if Restricted Delivery fs desired. X ~ Agenp ^ Print your name and address on the reverse ^ Addressee so that we can return the card to you. B. Received by (Printed Name) C. Date of Delivery A Attach this card to fhe back of the mallpfece, or on the front if space permits. ~- Q~-~ 1. Article Addressed io: D. Is delivery address different from hem 1? ©Yes it YES, enter delivery address below: ^ No STEPHF,N G rIStIER t 565 LONGS GAP RD CARLISLE PA`17015 2 t 09-0686 UISARTOLObi>i0 tbove estate or that yott ~e this matter, rains unsettled, ~l payment of estate within nine emains open because: ,~ FILED. ate was opened for the 'the proceeding in writing 3. SepIce Type t~TCertitled Mall p Express Mall ^ Reglstened ^ Retvm Receipt for Merchandise ^ Insured Mall ©c.o.D. 'd to fees of up to 4. Restricted Deliver}? (Extra Fee) ~ Yes tent, may be ?. Article Number r contract counsel. {Transfer Irom service label) '~ Q lJ 9 16 8 Q O D Q 1 6 9 6 S 2 8 4 q ~ Department of 'S Form 38f 1, February 2004 Domestic Retum Receipt i02b95-o2•td-fs4o ~~ 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 Otphans' 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 ~.XHI BIT ~ Page 1 ot~ 1 4 ~ <_F~~TIr Ic~rlorv or noT Ictsis~,~ h~.o.c.sitn.}: s.~n} I2CCISTER UP 11'll.l,.'i CURIBF:F21..1~U l:OI!\T'1', PF\V5)'l,V,tN1,1 Van•.c »f 1)ra~alcm'. F.L17.AilF:'I'll ,1KN FISH}:R (rare of U:ath play ), ?QD4 Fite Vnmber. 2}-fi9.OfAG i)atr I,cttcr~lirsnk:l: Juh ?a, ZOR9 I~o lh~ RcKigrl f unify drat hutire of I:uatc Adminisintinn reglrhi•d hp I :r c),C. k~~le Sdr(al ul Il x• I)rphans' i'ourt FZ h ~~a~ 5cr~ cd un u+ maiErd to nc~ fnll n~rn}s btncllciarics of Iric aln~~c~inptam:,i o~ll u v 4 or. •1ugaN ?:. ?(ri!<); N.+ni` rlihlf.[.z 5lcphrn (;. Fisher t Shy La»!s (lap Ftr>ad (: ariisle, F'3 1701 t Cartidinc J. i'isher Jardiru 6R5 I}arn ~lab(c FLir.2d Cartislc, P,1 1701 s Kevin rl. I ishcr 2R?9 FtcECnCy 3hive lVirruon tiat.m NC ?? I06 Uonna >•-ishtr htarth 1 S E K. C'a5t tilrr.l C'arliar, 1'A I iUf.l Kann Pishcr 5zwirc 10? friar Turk Uv. 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