HomeMy WebLinkAbout09-15-11IN RE ESTATE
OF
LEROY J. SHIVE
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. ~~O ~ TERM O \~
PETITION FOR CITATION
TO THE HONORABLE THE JUDGE OF SAID COURT:
AND NOW, this ~5}ti day of SQ~e~p•Q t- 011 ,
comes the Commonwealth of Pennsylvania, by Thomas O. Armstrong, Ph.D., Deputy
Secretary for Taxation, for Daniel Meuser, Secretary of Revenue, who avers:
1. That Leroy J. Shive, deceased, (hereinafter referred to as "the Decedent")
died on February 11, 2006.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Doris J. Potteiger, Executrix, (hereinafter referred to as "the
Executrix"). Letters Testamentary were granted to the Executrix on March 3, 2006. Attached
hereto and made a part hereof is a copy of a document attesting to said date on which Letters
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were granted marked Exhibit "A." ~ ~ ~n
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3. That the Pennsylvania Department of Revenue did cause to have entered an
appraisement and a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of
Deductions, and Assessment of Tax," was mailed to the Estate's Representative on October 1,
2007. Attached hereto and made a part hereof is a copy of said Notice of Appraisement and
Assessment marked Exhibit "B."
4. That as of the date of this Petition, the balance of Pennsylvania Inheritance
Tax remaining due and unpaid is $7,743.16, plus interest and amnesty non-participation penalty
at the applicable statutory rates from November 12, 2006 until the date of payment.
5. That on July 5, 2009, a certified demand letter was mailed to the Executrix
outlining the nature and amount of tax due and the consequences if not paid. A receipt was
signed and returned to the Department of Revenue. Attached hereto and made a part hereof is a
copy of said letter and receipt marked Exhibit "C."
6. That under Section 2176 of the Act of August 4, 1991, P.L. 97, No. 22, (72
P.S. § 9176), the Secretary of Revenue is authorized to request the Court to issue a Citation
directed to those subject to any duty imposed by the aforesaid Act, commanding such persons to
appear and show cause why the requirements of this Act should not be met.
WHEREFORE, your Petitioner prays your Honorable Court to issue a Citation
upon the Executrix, directing the Executrix to appear and show cause why said
Inheritance Tax in the estate of the Decedent should not be paid as required by law; and
to further direct that the costs of this action shall be borne by the Executrix.
COMMONWEALTH OF PENNSYLVANIA
BY ~.1~ a.
Thomas O. Armstrong, PhD.
Deputy Secretary for Taxation
FOR: Daniel Meuser
Secretary of Revenue
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F,stale of ~~~ ~, ~~ ~y L: ~~_ ,Deceased
Dk:CKEl:P: OP PRO$ATL AND CRANT OF GF.TTFRS
ANUNOW, Y~oV~e~1 _~--'-~____~0.0~4.hcpuidctatlatolrfc
petNion on dx reierse side hartof, satisfactory vof haeurg been eseMtd before nro,
IT IS PECRP.RD shat Iht {tWrwneM(s)rkslal ~~~«,
fkscribed Hurcin be admitted to probate and fihtl of record as Hit hss Ntill of $ and
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YEi'tTION POR P
Auo brown ar --__--
fhLVmed
FxfxlSrcrNryNo.~1~1~ Kea,
ROBAY'h. znd GRANT OP LFiTERS
To:
Register of ills for the
Countyof,~(~ND in the
Comrnonwrabh of 14rxtsylvanla
Y1rc pctitbrt of the u,rdenignod teapanfully n'Pre+•m• W t:
Your petHbtrrct(a), wlw hJare 1 g )ran of ago or older attd Ute axaHr ix mined to rho lul WiH
ofihs nbovs duccdttrt, dated ~ arbt aodkH(s) datod
(nee relr.i,:t cMsranntp, s.~ msra:txkr4 dsabaraaactmr, ru )
OeeedeM was domkiled,u deadr ht Coumyy, Pgrtnsylvani., ywb ir,~ wt rmly or
principatrq{dcntYat,j800~ausLloaa .AkflAa Y_ A t~AZt PnxKML? rr~1P
rant ara wwc~4a,a '~
DeerdeN,tloar. ~0 yranotage,dicdr•~+,b{•yAg,>d}1.3~D4,atmW____.
Bxcept ns fblMsrty daaknt dW not many, was not Jfwrced and did era hsvo a cbikl born or adapted
slier ex«Wbn of dte will offered for probate; wu nol the vktlm of s AIIHng end was never edjndlated
tncompetenr ~_.
Dtcedent at dtxdr owrxd prgrcrty with estlrnated ralurs u folknts:
(lftkxnklkdMpA) Allpersonalproperry L
(If r,ot domlciltd in PA) prrsoml proptny in Pennsylvania i ~ _.
(Ifnot domlelicd M pA) Persoml property in County i "'
Vsluc of real estato In PMmyivania y
Siaabcd as foNows: + l
f~r'O ~~+,+•~ ~ 7
W1t1:ItF,FORL', pNitioncr(a) rrsytttlidly ngw><(s) the probate of the lut Will arri codkH(s) presenud
Irrrowithandthep~antotktrrrs-_ AfN&>IrtZtl
Uesrarxaras'. 41 a; asrhnhtrK,ar dbn c i e i
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OATti OF PERSONAL RI:PRFSE:PIPATIVF
C_'OMiNONWEALTIi OMF 1'RNNp3YGVANIA }
('t)UNTY qF_ CU t r tQ~-`~ N ~ } ss
f
Ttro petkioner(s) above•named sweu(s) or affi„nis) rhat the statements M drd ftxegoing petielnn arc tree
and cwrcct to the bolt ofthe knowledge tr,d Deflef al pclitloner(s) and tMr u personal rry,recentative(s) of
the above rkerdmt potitka,n(s) wfll well and truly sdminiucr d,e tstata accord(ng to law.
Swvm to o~ nmxmed e,rd subscribed before ( ~ ~ ~ l ~x~~!~1±~
,rro Ibis a day t+f ~~4it(~1 ( ~ ~ '
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. COMMONWEALTH OF PENNSYLVANIA
' DEPARTMENT OF REVENUE
' NOTICE OF INHERITANCE TAX .
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
PO BOX 280601
HARRISBURG PA 17120-0601 REV-1547 EX AFP (06-05)
DATE 10-01-2007
ESTATE OF SHIVE LEROY J
DATE OF DEATH 02-11-2006
FILE NUMBER 21 06-0193
COUNTY CUMBERLAND
JAMES M BACH ATTY ACN 101
J M BACH LAW OFFICE APPEAL DATE: 11-30-2007
352 S SPORTING HILL R (See reverse side underObjecrionsJ
MECHANICSBURG PA 17050 Awount Rewitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ---- ~- RETAIN LOWER PORTION FDR YOUR RECORDS H
-------------------- ----------------------------------------------------------------
REV-1547 EX AFP C03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SHIVE LEROY J FILE N0. 21 06-0193 ACN 101 DATE 10-01-2007
TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 23D,000.00 NOTE: To insure proper
2. Stocks and Bonds (Schedule B) C2) .00 credit to your account.
3.
Closely Held Stock/Partnership Lnterest (Schedule C)
(3)
.00 Submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D> (4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 17.922.34
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
s. Total Assets (e) 247,922.34
APPROVED DEDUCTIONS AND EXEMPTIONS:
49,036 .64
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9)
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 36.923 .42
11. Total Deductions (11) 86.960.06
12. Net Value of Tax Return
(12)
161,962.28
13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) C13) .00
14. Net Value of Estate Subject to Tax (14) 161,962.28
NOTE: If an assesswent was issued previously, l ines 14, 15 and/or 16, 17. 18 and 19 will
reflect figures that include the total of ~L., returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) •00 X OD _ .00
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 161,962.28 X 045= 7,288.30
17. Amount of Line 14 at Sibling rate (17) •DO X 12 __ .00
18. Amount of Line 14 taxable at Collateral/Class a rate (18) .00 X 15 = .00
19. Principal Tax Due - (19)= 7,288.30
TAY (`D CATTC.
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
INTEREST IS CHARGED THROUGH 10-16-2007 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 7,288.30
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 531 25
TOTAL DUE 7,819.55
^ IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE LS LESS THAN 61, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE LS REFLECTED AS A "CREDIT" CCR). YOU MAY BE DUE
A gFF11Nn CFF gFVFOCF CTnF nF TNT( FngN FAD TNCT gI1rTTnNC 1
COMMONWEALTH OF PENNSYLVANIA
HARRISBURGInsTRICr<arncE DEPARTMENT OF REVENUE
STRAWBERRY SO •
4tH & WALNI.!T S S
HARRISBURG PA 171?8-(1101
DATE: 6/5/2009
DORIS J POTTEIGER Estate of:
1800 GOOD HOPE RD
ENOLA PA 17025 LEROY J SHIVE
REV-87SE0 AFP ptl-071
Date of Death: 0 2/ 11 / 2 0 0 6
File Number: 21 0 6 - 0193
A C N(s): (See Reverse Side)
Dear DORIS J POTTEIGER:
(Certified Mail-Return Receipt Requested)
This is to again advise you that the above estate is in a delinquent status. According
to Department records, the estate still is not settled. As of this date, you have failed to
respond to prior contacts to resolve this matter.
The Inheritance and Estate Tax Act mandates the filing of a tax return and payment
of all outstanding liabilities by the personal representative, transferee, or beneficiary of the
estate within nine months of the decedent's death.
The Department's records show that this estate remains open because:
CURRENT TAX LIABILITY OF $ 8633.75 INCLUDING INTEREST
CALCULATED TO 0 6 / 3 0 /2 0 0 9HAS NOT BEEN PAID.
Accordingly, you are directed to pay all tax due including interest within thirty days
from the date of this letter. If you fail to comply with this directive, your case will be referred
for local enforcement and may result in the filing of a citation by this Department with the
Orphans' Court Division of the Court of Common Pleas, requiring you to appear in court to
show cause for your failure to comply with the law. In order to protect the Commonwealth's
interest, the Department of Revenue may also file a lien in Cumber 1 a n d Count v
Under Act 40 of 2005, additional collection costs including but not limited to fees
of up to thirty-nine percent (39%) 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.
MAKE CHECKS PAYABLE TO
REGISTER OF WILLS. AGENT
Any questions regarding the tax
liability of this estate, please
CONTACT:
HARRISBURG DISTRICT OFFICE
STRAWBERRY SQ
4TH & WALNUT STS
HARRISBURG PA 17128-0101
TDD# 1-800-447-3020 (Services for taxpayers
with special hearing and/or speaking needs)
Sincerely,
CRYSTAL CARAWAY
(717)787-3837
cc:
JAMES M BACH ATTY
J M BACH LAW OFFICE
352 S SPORTING HILL R
MECHANICSBURG PA 17050
• `
_~-, COhiN[ONtiVEALTH OF PENNSXLVANIA
we ppl0 iCT~PFtCE DEPARThiENTOFREVENUE
RISB IIS7138A101
R@Vi75F0 AFPpO.07)
DATE; 6/5/2009
DORIS J POTTEIGER Estate of:
1800 GOOD HOPE RD
ENOLA PA 17025 LEROY J SHIVE
Date of Death: 0 2/ 11 / 2 0 0 6
File Number: 21 0 6 - 019 3
A C N(s): (See Reverse Side)
Dear DORIS J POTTEIGER:
<Certified Mail-Return Receipt Requested)
This is to ag~k?i,~l-ise~ _ , Aboveit~ate is in a delinquent stahts. According
'ave failed to
i Complet kem8 i, 2, end 3. Atso complete
teem a esldcted 8eitvery Is desired.
t Print yo r name and address on the reverse."".
so that we can return the card to you. ='~ ` '
s Attach t.„s card to the back of the mailpterze;}\
or on the front k space perrrkis.:.; ',.;~\ ~~~j%
. AAicb Addressed lo: : ` : '~i~ : " ~ `_•
,', i.t=
;; ~;ti>Y : ~ _ .
DORIfi / POTSEIRER ~ i. i) _ ~\; ~'~~
1800 GOOD NOPE RD s\~~ ;=~~
ENOLA PA 170:,5 l `~ ~, ~s'. •. ;:_,~
CARAWAY 21 06-0193 ~` ~ ~ C'•"`~ •''•
ut
a :IMe ~ Agent irn and payment
X ~ B, a~ Addressee beneficiary of the
B. AeCe{~d~QName)! ~ ..DeteofDalivary;
is dry address different trom~t4 ^ Yes
D '
: p
~ If YES, enter dalNery address b ~ Nc VG INTEREST
~,,, 'AID.
• Ivithin thirty days
ease will be refereed
3 ~,~ artment with the
QertNMd Maif ^ Express Matt Rppeai~ in court to
o Registered o Reuuli Receipt for MArcnandlse a Commomvealth's
O Insured MaN ^ O.O.D. d Count y
4.. Restrt9ted ONivery! (Extra Fee) d Yes
?. MicteNumber ~ 717173 ••-•- ~ - •- - t notlimited to fees
trrenahrfromaervkrelaDelJ Z6~8p~--0000 q6~~ 7698 es incurred fn
'S Form 3811, February 2004 Domestic Return Receipt Y~~-M'te40'eferral t0 a COlleCtiOn
ageney Or COntraCt COUnSeI.
MAKE CHECKS PAYABLE TO
REGISTER OF WILLS e1GENT
Any questions regarding the tat
liability of this estate, please
CONTACT:
HARRISBURG DISTRICT OFFICE
STRAWBERRY SQ
4TH & WALNUT STS
HARRISBURG PA 17128-0101
TDD# 1-500-447-3020 (Services for taxpayers
with special hearing and/or speaking needs)
Sincerely,
CRYSTAL CARAWAY
(717)787-3837
cc:
JAMES M BACH ATTY
J M BACH LAW OFFICE
352 S SPORTING HILL R
MECHANICSBURG PA 17050
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