HomeMy WebLinkAbout08-05-11IN RE ESTATE
OF
HAROLD F. WILEY, SR.
DECEASED
PETITION FOR CITATION
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
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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:
1. That Harold F. Wiley, Sr., deceased, (hereinafter referred to as "the
Decedent"), died on November 4, 2008.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Peggy L. Nieves, Executrix, (hereinafter referred to as "the
Executrix"). Letters Testamentary were granted to the Executrix on November 14, 2008.
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 16, 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 ~~~ ~ - ~~ rr~"r
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
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EXHI~tT A
COMMONWEALTH OF PENNSYLV_aNl.~
F~,~ki<~srsi~~a,~s~~rfu~-rur~~~rt~ DEPARTMENT OF REVENUE
P_A DEP:AKT41E~N'i OF kFV'PVI'G.
I8'S STANI FY fNL14~i-.
II:ARkISEiUIa~R~ 6103-L'~b
Date:
PEGGY L NIEVES
110 W BUTLER ST
MT HOLLY SPRINGS PA 17065
Estate of:
WI LEY SR
Date of Death
File Number:
kr ~~-xae Ho : ~H i~ ~ u'-oa 1
2/16/2011
HAROLD F
11/4/2008
21 08-1129
(Certified Mail-Return Receipt Requested)
Dear PEGGY L NIEVES:
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 filed, please contact this office immediately. If this estate was opened for the
purpose of tiling 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 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 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,~ar 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) 4 25 - 7 7 0 4
HARRISBURG DISTRICT OFFICE ~~~
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
COtVIMONtiVEALTH OF PENNSYLVANIA
HARRISEiURG DISTRICTOF}lCE DEPARTNIEN'i' OF RF,VENUE
PA DEPART1fENT OF REYENUP.
1815 STANLEY DRIVE
HARRIS9UR0 PA I7f03~1255
REV~859 FO AFP (07fif)
Date: 2/16/201
PEGGY L NIEVES Estate of:
110 W BUTLER ST WILEY SR HAROLD F
MT HOLLY SPRINGS PA 17065
Date of Death: 1 1 /4 /2 0 0 8
Pile Number: 21 08 -1 129
(Certified Mail-Return Receipt Requested)
~ Com ete items 1, 2, and 3. Also complete A. I ature lbove estate or that you
item if Restricted Delivery is desired. ~-J ~ ~ Agent e tills matter.
~ Print your name and address on the reverse ` t, dresses
so that we can return the card to you. g, slued by (Panted Name) C. Date of D livery ajnS Unsettled.
t Attach this card to iha back of the mallpiece, ~, ~ r' ~ !>~ ' ~ J' ~/
or on the irontrlf space permks.
D. is I' a address different from Kern t? ~ s i payment of
. Article Addressed to: 1(YES, rater deEivery address below: t3 No
;estate within nine
PECCV L ]v>1;vES ;mains open because;
2!0 W BUTLER~T
MT IIOLLY SPRINGS PA 170b5 1 FILED.
21 081129 DIBARTOLOMEO 3. ServlceType
^ Certified Malt O Express Mall tte was opened for the
^ Registered ^ Retum RecefptiorMerehandise the proceeding in writing
^ Insured Mail ^ C.O.D.
4. Restricted DeliveryR (Extra Fee) ^ Yes
?. Article Number d to fees of up to
(Transfer from servlco label 7 0 0 9 17 6$ 0 [] 0 01 6 9 7 0 7 4 8 9 ~n t, may be
~S Form 3811, February 2004 Domestic Rehm Receipt i0259~-+~~» .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 andlor incarceration by the Orphans' Court of
Cumberland County.
RETI7RNS SHOULD BE FILED AND CHECKS MADE PAYABLE TO:
REGIS 1 ER OF 1'VII,LS, AGENT
Sincerely,
Anastasia DiSartolomeo
Direct any questions regarding this estate to, (717) ~+2 5 - 7 7 0 4
HARRISBURG DISTRICT OFFICE cc:
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
t.XHI BlT 6