HomeMy WebLinkAbout08-05-11I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
RUTHANNA N. GILBERT ORPHANS' COURT DIVISION
DECEASED NO. `'~ f ~4 l
PETITION FOR CITATION
TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this
day of
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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 Ruthanna N. Gilbert, deceased, (hereinafter referred to as "the
Decedent"), died on March 9, 2008.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by John K. Gilbert, Jr., Executor, (hereinafter referred to as "the
Executor"). Letters Testamentary were granted to the Executor on March 18, 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."
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3. That on February 4, 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.
1.086, 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 by law; and to further direct
that the costs of this action shall be borne by the Executor.
COMMONWEALTH OF PENNSYLVANIA
BY cCT~ d " G~'h
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.
cT"~'~, 0
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
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COMMONWEALTH OF PENNSYLVANIA
HARRISBURG DisTRICT OFFicE DEPARTMENT OF REVENUE
PA DEPARI'~dENT OF REVENI iE
1821 STANLEY DRIVE
HARRISBI~RG PA 17103-126
Date:
JOHN K GILBERT JR
650 ROXBURY RD Estate of:
NEWVILLE PA 17241 GILBERT
Date of Death
File Number:
kEV-869 F0 .4FP tl)7-U8i
2/4/2011
RUTHANNA N
3/9/2008
21 08-0287
(Certified Mail-Return Receipt Requested)
Dear JOHN K GILBERT JR:
Depait~nent 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 retum 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 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 fiom 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
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to: (717) 4 2 5 - 7 7 0 4
HARRISBURG DISTRICT OFFICE cc:
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
COM1410N~VEALTH OF PENNSYLVANIA
HARRISBURG DISIRICr OFFlCB DEPARTiVIENT OF REVENUE
PA DPPAR77.1ENr OF REVENUE
1823 STA22LEY DRIVE
HARRISBURG PA 1)107-1176
Date:
JOHN K GILBERT JR Estate of:
650 ROXBURY RD GILBERT
NEWVILLE PA 17241
Date of Death;
File Number:
TIA~r ..Inn., _... .. ..- ----... _..
REV-869 FO AFP (07.092
2/4/2011
RUTHANNA N
3/9/2008
21 08-0287
(Certified Mail-Return Receipt Requestod)
^ Gomplete Items 1, 2, and 3. Also complete
Is desired.
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~" ^ Agent above estate or that you
`e this matter,
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item 41f Reslrt e X ~ ressee
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^ Print your nam and address on the reverse
so that we can return the card to you.
ll lece
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B._ReGelved b~P ~ fed Name} C, pate of Delivery ialns Unsettled.
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^ Attach this card to the back of (
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o
or on the front If space permits, .
p, Is deliv address different from Clem 1? O Yes a ent of
1. Article Addressed to: If YES, enter deiivery address below: ~ N0 !estate within nine
;mains open because:
JOHN K GILBERT JR
b50 ROXBtJRY RD L -FILED,
NEWVILLE PA 17241 3. Sl:rvl -'~
~Mltsl ^ E2cpreasMalt to was opened for the
21 08-0287 DIRARTOLOMEO ^ Registered ^ Retum Receipt for Merchandise he prOCeeding in lvnting
^ Insured Mall ^ C.O.D.
4. Restricted Delivery? (Extra Fee) ^ Yes '
2. Article Number i t0 fees Of Up CO
(rianslerlromservicelabef} 7aaq 168a aaal 7x128 ],995 Ott, may be
DomesUo Return Receipt 'o2assoz-to-tsao Eontract counsel,
PS Form 3811, February 2004 -
'1'bis nonce shall serve as a formal demand on you or your client fi-om 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 additiolla( penalties and/or incarceration by the Orphans' Cottlt of
Cumberland County.
RETURNS SHOULD BE FILED AND CHECKS IvIADE PAYABLE TO:
REGISTER OF'V4rILLS, 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:
EXHI B1T b
Page 1 of I
C:ERTI~f'ICATIt)! OF n()`CICE UNUI;r~ Pa. O.C. Rule :5.b(a)
Rc.Ci1ST'ER OF tVlLI..S
C'U~g~,e c.nn~ CUUi~Tl', PE`+i ~$YLVAilIA
NzmeufDc;e%-nt:_~c~~Hf1NNA N, G~lbr~7` •
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Dicz of f?:aLti:~~. ~ j o~~'~_~ Filt humt-er: _.~
Da:c L<ttns Granted: /YIR~._1~ • ~p __. - - --
To tF.e Rcgislcr!
I ctrtiPj th2r Naice of Ettate Admin[stratlnn required by Pa. Q.L. Rula i•t•(a1 of d:•: Oryhans' C'cxirt
kule3 was ssr:cd on or mailed to the following ben:ftciaaes of lltc abovc•captl~nc;1 estate nn
w.. ~p,e, G #t 7 00
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rirc~r,.ts tlr~X'le!_-',uc>~re 7~~ ~/ H.+,~ay~k. ~t• ~~e~~~s~.c P i7«~3
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{!t rrerr space to nreded ann.b sapa~ar! ihr.1.)
Notice has now C;en given to all perso-~s cnutlut thereto under pa. O.C. Rule S.G(s) txcept:
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