HomeMy WebLinkAbout09-15-11IN RE ESTATE
OF
JOSEPH J. MEYER, SR.
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
NO. ~\ D~"1
TERM O'Jy
PETITION FOR CITATION
TO THE HONORABLE THE JUDGE OF SAID COURT:
AND NOW, this \~t_ day of ~F,~.e~~~ ~p~
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 Joseph J. Meyer, Sr., deceased, (hereinafter referred to as "the
Decedent") died on March 19, 2007.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Barbara Hammaker, Executrix, (hereinafter referred to as
"the Executrix"). Letters Testamentary were granted to the Executrix on April 10, 2007.
Attached hereto and made a part hereof is a copy of a document attesting to sai~iate on Bch ,~
Letters were granted marked Exhibit "A
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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 September 3,
2007. Attached hereto and made a part hereof is a copy of said Notice of Appraisement and
Assessment marked Exhibit "B."
4. 'That on June 29, 2007 and May 2, 2011, Executrix made a payment on account
of Inheritance Tax due in the Decedent's estate, in the amount of $616.00 and $151.12. An
official Tax Receipt was issued to the Executrix by the Register of Wills.
5. That as of the date of this Petition, the balance of Pennsylvania Inheritance
Tax remaining due and unpaid is $3,053.05, plus interest and amnesty non-participation penalty
at the applicable statutory rates from May 3, 2011 until the date of payment.
6. That on June 30, 2008, 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."
7. 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 ~ Jam.. ~ , Qnw.~
Thomas O. Armstrong, PhD.
Deputy Secretary for Taxation
FOR: Daniel Meuser
Secretary of Revenue
COMMONWEALTH OF PENNSYLVNIA
COUNTY OF DAUPHIN
Thomas O. Armstrong, Ph.D., Deputy Secretary for Taxation, for Daniel Meurer,
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.
Deputy Secretary for Taxation
For: Daniel Meurer
Secretary of Revenue
Sworn to and Subscribed
cQ
before /~ this ~ -day
coMMONw~T~'~ ~ PENNSYLVANyq
Nofarisl Seel
~'~Han•1~ ~ ~' Publk
MY Commlynpn F, Ires~in County
MembEy, peHnaMvanla ~ 10.1014
Assodatlon of Notaries
Page 1 of ]
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OATH OF PERSONAL, REPRESENTATIVE
COMMONIYEATLH OF PENNSYLVANIA
coawry or: CUMBERLAND
The petitioncr(a) above named swear(s) or affirm(s) that the statement !n the foregoing peition ere true and cortt
to the best of the knowledge and belief of pelltioner(s) end that as personal representative(s) of the Decedent,
Petitioner(s) wlli well and truly administer the estate according to Isw.
Sworn to or affirmed and sub~cdbed ~~~~ (~~
C~A)~ n m. m... ~l? s a
before Ine th(s lb ~ ~ oX.>07 Bt-rbara Hatnmelcer
or the Re err , ,
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File Number: .?j. U'1.35// ':',;
a ~ o -7-03 y/ ~ ,-. ~, `
Estate of Joseph J. Meyer, Sr. ,Deceased ." •~ -
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Social5ecurilyNumber. o77q•o~/• ~d~t7oteMlkath ,~~9~d,2'i0rj"~
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AND NOW ~ 0 , 20~~„In rnns{dention of the Petition, satisfactory proof
having barn presented fo~1S DECRLrED thot Lst3ers Testamentary
are hereby gonted to Barbara Hammaker
In the above estate
and that tha instrument(s) dated AutZnst 10, 2004
de§cdbed in thre Petition to be admitted to probate and Bled of record as tha las Will (and Codicil(s) of Decedenq
F'1tPS
Lettcn
~to~•~ Attorney Nama
Short Certlflcalcs o Sup. Ct. I.D. No
Renuncialfon
p•~ Address:
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Telephone:
TO"k'A4 . .
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Robert C. p}c
46397
Rrgltrtr p r! ~
Signature
S South Hcaorer Streit
Carllsk, Pennsylv~nW 1701'i
(717) 243-5838
Page 2 of 2
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Page 1 of 1
PETITION FOR PROBATE AND GRANT OF LE7TER5
RF~CiISTER OF WILLS OF CUM1lBERLAND I:.~OUNTY, PENNSYLVANIA
F.suta M JaanA J, IMaaer 8t: RIe Ntw6er 1!-%• .~ SCI
alto known m
. Socisl Secudq• 279•J6.0306
Pelltluner fs) who hhro 18 )ears of agc a older, appl)(Iea) for.
1X1 A. Prols>fo and Onnl of Lelkts Testamentary and avcr tkat Pctitiotter(s) is/arc the licaukx named In tbo
tfaasst( Will of (Ao Deo~ent dated ~A rg 10.1001 and (~odkll(s1 doied_"=. p =~.
-_ N/A
(Facept as fdlwrS Oaaknt dW out marry, was not divorced, utd did tux Mve a eNW 4nrn a a.fopted aRer etecutlm o(tAF ItiMnnneee(s) oltend •.~
poMta, waa as the vicdm of a ktllln= and wm aevd adjtdicated w Iaeapaeitnles Pmm~ _tl0 extersUoo :..~ t*
1 R. (iraut of letters o(Administralitxt -
r ,n
ibtldoM+(q after a proper ararcA tuwlwre asc(eruidnd dot t !eR no NM1II and u start ed lethe failmdn sen ;
Admfn)t9uffon, c.rn. w db.n.r.rn., enter dote M INII In SKrlon A aAovr and complert )!ti o/he(rs.) `fie C(ry) ~ fin' fll
IkcederN Uten 01 pears of age died on 7719JW f~bl Old Willow MNI
Decedent at death owned r1y wllb esdmaled tia-tres as follows; a t.
(If tlomlcll~Po.} 150.000.01
(If not tWmldld) in Pa) -
IS f not domldla! in 19.)
uteof real estate in Penrtsphsnla
altwted as (dMws:
sMlere(ore.f'eddoeeHs)respecVuOyrtgtu:x(s)tAeprol~steofd~elucWilYwlCodn; s
In the a g to ~ ~~~• N) ptsseMai wiN W r t4tidon and dw potx of I.~Ins
Page 1 of 2
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t.vnrrrbrefrvALLCAS6S:) Auxhaldfffondsheeh(/rsaegsay,
1751~OH WlHxowirl~ death In Cumberland C~t(yt {}Maylwnia with Nslbn lase wiocioai meWenc. st
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX
INHERITANCE TAX DIV ISION• APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 28D6O1 OF DEDUCTIONS AND ASSESSMENT OF TAX
HARRISBURG PA 17128-0601
' REV-1547 IX AFP (06-05)
DATE 09-03-2007
ESTATE OF MEYER SR JOSEPH J
DATE OF DEATH 03-19-2007
FILE NUMBER 21 07-0341
ROBERT G FREY COUNTY CUMBERLAND
ACN 101
FREY & TILEY APPEAL DATE: 11-02-2007
5 S HANOVE R ST (See reverse side under Objections)
CARLISLE PA 17013 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO CDURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ---- ~ RETAIN LOWER PORTION FOR YOUR RECORDS
-------------------- ------------- ~
----------
REV-1547 EX AFP C03-05~ NOTICE DF INHERITANCE TAX APPRAISEMENT, ALL
OWANCE _ ___
_____
OR
DISALLDWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF MEYER SR JOSEPH J FILE N0. 21 07-0341 ACN 101 DATE 09-03-2007
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE DF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) DO
2. Stocks and Bonds (Schedule B) - (2) 13.67
9.44 NOTE: To insure proper
credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3). .00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D)
(4)
DO of this form with your
. tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) 63.317.00
7. Transfers (Schedule G) (7) .00
e. Total Assets (B) 76,996.44
APPRDVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (g) 5,471 .00
10. Debts/Mortgage LiabilitieslLiens (Schedule I) (10). .00 -
11. Total Deduetlons
12. Net Value of Tax Return C11) r+.477 . DO
71
525
44
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (12)
(13) ,
.
.00
14. Net Value of Estate Subject to Tax ~ (14) 71,525.44
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17
18 and 19 will
reflect figures that include the total of ALL returns assess ed to ,
date
ASSESSMENT OF TAX: .
15. Amount of Line 14 at Spousal rate (lg) .DO 00 00
16. Amount of Line 14 taxable at Lineal/Class A rate C16) 71,525.44 X
X 045 _ .
_ 3,218.64
17. Amount of Line 14 at Sibling rate C17) .DO X 12 _ .00
18. Amount of Line 14 taxable at Collateral/Class B rate C16) .00 X 15 _ .OD
19. Principal Tax Due (lg) 3
218
64
TAX crrEnrrC. ~
,
.
DATE C
NUMBER I 0 T +
INTEREST/PEN PAID (-)
AMOUNT PAID
06-29-2007 CD008353 DO
. 616.00
PAYMENT MIICT 4C Mnnr nv ... . .. .. .. .....
~~eir e
TOTAL TAX CREDIT 616.00
BALANCE OF TAX DUE 2,602.64
INTEREST AND PEN. .00
TOTAL DUE 2,602.64
* IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN fil, NONPAYMENT IS REQUIRED.
FDR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT"-(CR), YOU MAY BE DUE
A RF FIINn CFF RGVFRCF CTTIF nF TNT( FnRM FnR TNCT RIir TTnNC 1
RESERVATION: Estates of decedents dying on or be fore December 12, 1982 -- if any Future interest in the estate is transferred
in possession or enj ovment to Class B (collateral) beneficiaries of the decedent after the expiration of env estate for
life or for Years. the Commonwealth hereby expre ssly reserves the right to apprai sa and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on env such future interest.
PURPOSE OF
NOTICE: To tulf ill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.
Section 9140).
PAYMENT: Detach the top vortion of this Notice and submit with Your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OFWIIdS.AGENT.
Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county.
or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was not re qua 5tad on the Tax Returnr nay be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1333). APPlicat ions are available
online at ~t ate oe us , am Register of Wills or Revenue District ,Office, or from the Department's
24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: AnY party in interest not satisfied with the appraisement, allowance qr disallowance of deductions or assessment of tax
(including discount or interest) as shown on this Notice may obieet within 6D days of the data of receipt of this notice
by filing one of the following:
A) Protest to the PA Department of Revenue, Board of Appeals. You may o6j act by filing a protest online a
a b ardof appeals state.oa.us on or before the expiration of the sixty-day appeal period. In order for
an electronic protest to be valid, you musk receive a confirmation number and processed date from the
Board of ApDeels website. You may also send a written protest to: PA Department of Revenue, Board of Appeals,
P .O. Box 281021, Harri sburs, PA 17128-1021. Petitions may dot be faxed.
B) Election to have the matter determined at the audit of the account of the personal representative.
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
Phone (717) 767-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If env tax due is paid within three (3) calendar months after the decedant'S death, a five percent C5Y.) discount of
the tax paid is allowed.
PENALTY: The 15X tax amnesty nqn-participati on penalty is computed on the total of the tax and interest assess ed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-partici potion
penalty is apvealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine C9) months and ono (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear intare st at the rate of
six (6Y.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest et a rate which will vary From calendar year to calendar veer with that rate
announced by the PA Department of Rev enue. Rates for Years 1982 through 1999 can be found in the Pennrilvania
Resident Instruction Booklet, (REV-1501>, the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the
Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for Years 2000 through
2007 are:
Interest Daily Interest Daily
Interest Daily Year Rate Factor
Veer Rate Factor Year Rate Factor
2001 9% .000247 2002 6Y. .000164
2000 BY. .000219 5y, .000137
2003 SY. .000137 2004 4Y. .000110 2005
2006 7Y. .000192 2007 BY. .000219
--Interest is calculated as follows:
S DELINgUENT X DAILY INTEREST FACTOR
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAY
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If Deyme nt is made after the interest computation tlate shown on the
Notice, additional interest oust be calculated.
HARRISTURG D15TRICT VFFK'E
STRAWBERRY S
4TH & WALNUT STS
HARRISBURG PA 171?8-01111 '
BARBARA J HAMMAKER
2317 HUMMINGBIRD LN
LINGLESTOWN PA 17112
Dear BARBARA~J HAMMAKER:
DATE:
Estate of:
RHV-875F0 AFPp0.07)
6/30/2008
JOSEPH J MEYER SR
Date of Death: 3/ 19 / 2 0 0 7
File Number: 21 0 7 - 0 3 41
A C N(s): (See Reverse Side)
(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 $ 2 712.9 2 INCLUDING INTEREST
CALCULATED TO 7/25/2008 HAS 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 County .
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 B WALNUT STS
HARRISBURG PA 17128-0101
TDD# 1-800-447-3020 (Services for taxpayers
with special hearing and/or speaking needs)
COMMONWEA~,TH OF PENNSYLVANL~
DEPARTMENT OF REVENUE
Sincerely,
ANASTASIA DIBARTOLOMEO
(717)787-3863
cc:
ROBERT G FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
'rEXHIBIT C
. ----
87~RA tWBERRYD~IpS7R7CT OFFICH
4TH ffi WA1,NU7' SIS
HARRI.4AITR0 PA 1712&0101
BARBARA J HAMMAKER
2317 HUMMINGBIRD LN
LINGLESTOWN PA 17112
Dear BARBARA J HAMMAKER:
DATE:
Estate of:
JOSEPH J MEYER SR
Date of Death; 3/19/2007
File Number: 21 0 7 - 0341
A C N(s): (See Reverse Side)
(Certified Mail-Return Receipt Requested)
Phis 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 natum and payment
of all outstanding liabilities by the personal representative, transferee, or beneficiary of the
estate within nine months of the decedent's death.
eta fteette 1, 2, Bred 3: Also e .
1 Iterre rf . ~ edd as on reverse
so t we cen return the caM to you.
~ Atteott thb ce3id to the back of the mailpiece,
or on the front N space PemeMs.
1. ArtlcbAddrero; .s
tr~;..P
BARB/02,q J HAMMAKER J PPy~ ~~
2317 HUMMINGBIRD tJV ~~'~~
LINGl.ESTOWN PA 1711~J~0 ', 0~
21 07-0341 DIBARTOIOME ~ ` ,~L
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`r,. ~9~7 Aegisiered O rtedm necelpe rw Mercnandlse
~~.r\1`'~: ^ Insured Mell -
~ :, . S:t; ~:,ia ^ C.O.D.
;Y' p: .' 4. Fiestetcted DerVely? (Extra Fee) O Yes
~rety BARTOLDMEO
lrrsoress„~,,~ 7t7~~7 2680 ^!]Q1 4Q53 75Q9
5 Form 3871, February 2004 p~~ Return Receipt i 3
CUN' fAt:1 : ,azsesoz M ,~
cc:
HARRISBURG DISTRICT OFFICE ROBERT G FREY
STRAWBERRY SQ FREY & TILEY
4TH ~ WALNUT STS 5 S HANOVER ST
HARRISBURG PA 17128-0101 CARLISLE PA 17013
TDD# 1-800-447-3020 (Services for taxpayers
with special hearing and/or speaking needs)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
le.
~G INTEREST
;AID.
A« within thirty days
s. ~1ved ~'t ~1 cy, t~;f case will be referred
%`' ~ ~tttnent with the
d0Y"~' eddrese anent ~+ keim ,~ ^ Yee appear in court to
' ""°r a~rrery $ tom: ~ No a Commonwealth's
'd County.
;t not limited to fees
ies incurred in
'elerrtll t0 t! COlieCtlOn
EXHIBIT C