HomeMy WebLinkAbout08-05-11IN RE ESTATE
OF
MABEL K. ZEIGLER
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
PETITION FOR CITATION
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TO THE HONORABLE THE JUDGES OF SAID COURT: ~ ~~ ~ --~_" = `-
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AND NOW h'
t is 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 Mabel K. Zeigler, deceased, (hereinafter referred to as "the Decedent"),
died on March 21, 2009.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Viona J. Nisley, Executrix, (hereinafter referred to as "the
Executrix"). Letters Testamentary were granted to the Executrix on April 3, 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 2, 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 by law; and to further direct
that the costs of this action shall be borne by the Executrix.
COMMONWEALTH OF PENNSYLVANIA
BY ~'~ ~ .
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
f ~ ~~.
before me this ,! day
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COMMONWEALTH OF PENNSYLVANIA
Notarial Seal
Sue E. Hetrick, Notary Public
City of Harrisburg, Dauphin County
1 _ rHy Commission Expires April 10, 2014
~'~ierr;ber, Aennsylvania Association of Notaries
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VIONA J NISLEY
9 MARCELLO WAY
CARLISLE PA 17015
Dear VIONA J NISLEY:
Date:
Estate o£
ZEIGLER
Date of Death:
File Number:
2/2/2011
MABEL K
3/21/2009
21 09-0315
(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 tiled, 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 waiting
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
Direct any questions regarding this estate to:
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
COMMONWEALTH OF PENNSYLVANLa
DEPARTMENT OF REVENUE
tXHI 1317 b
Sincerely,
Anastasia DiBartolomeo
(717)425-7704
cc:
WILLIAM S DANIELS
STE 205
1 WEST HIGH ST
CARLISLE PA 17013
HaRRISSURC D1slxlcrofFtce
~ DEPAAT1.n3NT OF REVENUE
1675 STANLEY DRIVE
HARRISBURG PA 17103-1256
VIONA J NISLEY
9 MARCELLa WAY
CARLISLE PA 17015
CONIHIONtiVEALTH OF PENNSYLVANIA
DEPARTIVII;NT OF REVENUE
Date:
Estate of:
ZEIGLER
Date of Death
File Number:
REV-659 f0 AfY (07-03)
2/2/2011
MABEL K
3/21/2009
21 09-0315
tCertified Mail-Return Receipt Requested)
Dear VIONA J NISLEY:
Department records indicate you are responsible for the settlement of the above estate or that you
this matter.
^ ComFhete Items 1, 2, and 3. Also complete
item $$ if Restricted Delivery is desired.
s Prink your name and address on the reverse
so that we can return the card to you.
^ Attach this card to the back of the mailplece,
or on the front if space permiis.
1. Article Addressed to:
V IONA NISLEY
9 MARCEI.L0IVY
CAItLIS LE PA 170 i 5
A. Signature/~£/C.~T~~J /r/l/./ t
~ ~ ~ r( ^ Ai
B, Received by (Pri fed Name)~C. Date of
D. Is delivery address ditferent'from item 1? ^ Ye<
It YES, enter delivery address betovr: ^ No
unsettled.
payment of
estate within nine
mains open because:
I FILED.
to was opened for the
.he proceeding in tivriting
21 090315 DII3ARTOLMEO 3. Service Type
~ Certified Mali ^ t~cpress Mall ~ to fees of a to
^ Registered ^ Return Receipt for Meachandlse P
^ insured Mail ^ c.o.D. nt, may be
a. Restricted Delivery? (Extra Fee) ^ Y~ .contract counsel.
2. Article Number
(i-ranslerfromservtcelabe!} 709 J,b$0 QOCl1 6970 5782 Department of
requiring you to
PS Form 3811, February 2004 Domestic Retum Recalpt t02595-02~M•154o 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 1VIADE PAYABLE TO:
REGISTER OF Vt'ILLS, AGENT
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to: C 717 ? 4 Z 5 - 7 7 0 4
HARRISBURG DISTRICT OFFICE cc:
PA DEPARTNENT OF REVENUE WILLIAM S DANIELS
1825 STANLEY DRIVE STE 205
HARRISBURG PA 17103-1256 1 WEST HIGH ST
CARLISLE PA 17013
EXHt BiT B
Page 1 of 1
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Address: 1 1Vr~! Iligh Strtts, Suite Zn5
Carh~tr, I'n t70t3
Tclcpf,one' 717•~~13-1811
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