HomeMy WebLinkAbout10-24-12I N R E ESTATE IN THE COURT OF COMMON PLEAS
OF CUMBERLAND COUNTY, PENNSYLVANIA
DENNIS P. NELL ORPHANS' COURT DIVISION
A/K/A DENNIS NELL ~' U~ _ ~~~ ~ h;
DECEASED NO. TERM for
: a ~o
.
~~ -
~
PETITION FOR CITATION
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TO THE HONORABLE THE JUDGES OF SAID COURT:
AND NOW, this o1`~~j day of ~ ~~oe~ ~ ~--
comes the Commonwealth of Pennsylvania, by Thomas O. Armstrong, Deputy Secretary
for Taxation, for Daniel Meuser, Secretary of Revenue, who avers:
1. That Dennis P. Nell A/K/A Dennis Nell, deceased, (hereinafter referred to as
"the Decedent"), died on September 19, 2009.
2. That a Petition for Probate of the Last Will and Testament and for Grant of
Letters Testamentary was made by Elaine N. Keller, Executrix, (hereinafter referred to as "the
Executrix"). Letters Testamentary were granted to the Executrix on September 22, 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 October 12, 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 ~`. 0-
Thomas O. Armstrong, P .D.
Deputy Secretary for Taxation
FOR: Daniel Meuser
Secretary of Revenue
COMMONWEALTH OF PENNSYLVANIA
ss
COUNTY OF DAUPHIN
Thomas O. Armstrong, Ph.D., Deputy Secretary for Taxation, for Daniel Meuser,
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.
~~..,, a~
Thomas O. Armstrong, Ph.D.
Deputy Secretary for Taxation
For: Daniel Meuser
Secretary of Revenue
Sworn to and Subscribed
before me this ~ ~`~- day
of ~,~-~~.~ i ~ ~ i ~
~~~ ~~
J ~` ' '~ ~
NOTARIAL SEAL
NIELOOY J GLENN
Notary PuDHc
HARRI88URG CITY, DAUPHIN COUNTY
Nly Conwnitsion Expint May 21,2016
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CXHIB-T A'
Page 1 of 1
PE'1'1'I'ION•FOR PROBAyT]!: ANb GYtANT OP LETTERS
REGIBTBR OF 1VILLS OF ~~~!-~+~/9r/o~ ~O~TY, PL~NNSYLVANIA
Ft[uroT_,~e^rvia P, ,~~~~. _ lilt ltwttbera~•o~~~~~.~
ttsolnownu_~~'/1/NI,.iP /I/'~LL .....'...._._
fhtturd Sotia) Stcmity-.Lmber~ ~ .~ L " ,~ }8~
hGtisner(s!, wFq tt'ut it yeas of rSt Ot oWu, apply(iu) for. ~
fCO.NPCF iL 'A' er'8' 86CLt1Yt1
A. PreLlN sed C-nat s(LHkrs TauteeeUry end wer tAM Prutiorter(/f Is /yR r-.t ~XEtC•dt1_ht! }~ named la etc
Usl Will Of the fktedeN datod _N~tIYY /~P 2ewl.s„d eodirit(t) dated,,,,__~~
fStoM reb.af rdrr~~warµ r j. IMYKINtPt /NA ~HKYt;v, IY.)
Faapr a (allows, fheedent did net trury, was not diverted, utd d1d oot ti+s a thi'd twm K edopred sfkr tlttcutian of Ne ioseromtnt(s! offtto/
(n probxt, war (wt rl:e ric6m of t kiNiiS and wts gt,Yr tdj401etIN1 to tntaputytrd fenva' ..Y~ds
~ B•Cr>tnttft.rurrwfAdR{aklraNon
- fprlppticOlUr, I.UN: rl a, {!~.AC l1'„PIrJMV (IN. IWMIP~N~111, /Ytinh nl(A?'Ifi1fJ
PeGttoccr(s) sfte< a proper ouch tat!lasv taenelnd Itat btpdrtu leh no tYtl! and wtr lunive! by the foliaw-ing rpcuse (Jonyy er.E hrirt (//
AlAirt4AOrtPteLROIJ9.s.t•f0.,tetndutroJ1i18twSrukwAelvvrendce,.,yltkliHO/kNr1J _ spa
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ICO.NICF78M'ACL CASIES.~ AtrrrAedJHfntdslltra(/accrsrarp. ' • ~ - - (
fxcekM wu dtmskfkd as dctrh u +~Aa 1 ~ ~ r ~ ' ( i
~Zr. ~~ ~~ .~yy Cp~m~lr~ Penasytrr~u7t with hir /her leer _7 rldsnet H„y,,;,i s
x .. u ~dL!_Sr~[~f P.I. / c.~!' .~ ~.
Ikcedent, den 1. ~• yeas of age, d;td on_ orb ~ 7d1~t jOtl Ar P1 /~//C4y ~K ,~ wq~Gejrre}ey/ C,j'~e{e+~
br:e9rnt at dgstA u»nrd pto ferry wIN epimtt~ »luer rs (ollowr~ '
p(domkikdMPA) Allprtta+d properly S
(ilnot do1<tcihd M PA) Ptrs+erl pro?eny fn Prnnsylrsnir S
(If net domltikd In PA) Pasanal p+oyxrty Ih Covrsry f
VefWO(retltllaNliPlnMyl,eni{ s ~~~~
tituatedal follors' -~...,.
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7r.~ c~d'Cti •s11D 7`G"+aFtittfi~.[E'
Fo.a AN'•Vf .r.%aad Pagd i of2
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EXHIBIT A
COMMONWEALTH OF PENNSYLVANIA
HARRISBURG DISTRICT OFFICE DEPARTMENT OF REVENUE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103.1256
ELAINE N KELLER
722 DOGWOOD TERRACE
BOILING SPRINGS PA 17007
Dear ELAINE N KELLER:
Date:
REV-869 FO AFP (07-08)
10/12/2011
Estate of:
NELL DENNIS P
Date of Death: 9/ 19 / 2 0 0 9
File Number: 21 0 9 - 0 883
(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 filed, please contact this office immediately. If this estate was opened for the
purpose of filing 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/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
Sincerely,
Anastasia DiBartolomeo
(717)425-7704
cc:
WILIAM S DANIELS
STE 205
ONE W HIGH ST
CARLISLE PA 17013
EXHIBIT B
)fARR19BUR0 D18TRIC7' OPFICB
PA DBPAR7MIfNT OP RBV9NUB
rdtf SrANLBY DRfVB
HARAISBUROPA 17103.1756
COMNIONtiV1JALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ELAINE N KELLER
722 DOGWOOD TERRACE
BOILING SPRINGS PA 17007
Date:
Estate of:
HELL
Date of Death:
File Number:
RBV•d69 FO APP (07.08)
10/12/2011 ;
A
DENNIS P
9/19/2009
21 09-0883
(Certified Mail-Return Receipt Requested)
Dear ELAINE N KELLER:
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.
nains unsettled.
~ mplete Items 1, 2, and 3. Also complete
It m 4 If ResMcted De1Nery Is desired,
~ P nt your name and address on the reverse
s th a can return the card to you.
>f Attac is card to the back of the mailplece,
or on t front if space permits.
~. Article Pressed to:
f
F.LARLLER ~ ` -
722 DOGl~00D TERRACE '
DOR.ING SPRINGS PA 17007
~d payment of
/~ D Arent In estate within nine
~ ^~fBS6°8 remains open because:
C. Dete of Delivery
It YES, enter delivery address below:
N FILED,
fate was opened for the
f the proceeding in writing
a. service Type :ed to fees of up to
21 090383 DiBARTOLMEO p Certmed Mell l7 Express Mall lent, may be
o Repietered O Return Receipt Ior Merchandise Ir contract counsel.
- O Insured Mall O C.O.D.
4. Restricted DeHvery/l fEktre Fee) ^ Y09 : Department of
z. Artlale Nurnber 7 011 0110 O a 0 0 8 5 3 6 0 317, ~ requiring you to
{rranarer from servke tabs:) _ ___ ~ finding of contempt in
?S Form 3811, February2004 Domestic Return Receipt fo2695A2•M•1r,a0 Iby the Orphans' Court Of
RETURNS SHOULD BE F.II.ED AND CHECKS iVIADE PAYABLE TO;
REGISTER OF WILLS, AGENT
Sincerely,
Anastasia DiBartolomeo
Direct any questions regarding this estate to:
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 17103-1256
(717)425-7704
cc:
WILIAM S DANIELS
STE 205
ONE W HIGH ST
CARLISLE PA 17013
EXHIBIT B
Page 1 of 1
1 •-
~~; '•Regitter of Wl11~ ot~tnberltutd Cotutty
'~ $a'AYVS REpbRT runaR A~,g 6-1t
Neme~of Daeodt:nt: r!l G'~C ~ ~ "~/..~~ .~..-•.c. ~~• ~
Date of ijath: • ~
~~'- `~
,,. .
Purswnt to Rule 6,14 o61he Supreme Coun Orphuu' Court Rvlra, l repon the followint
with respect to eorripiedon of tha edminlstre#on of tha sbovc.osp#tmcd esuk:
' 1. 3t.ts whethw ~ stndon of the elute (s.oomptete:
Yes (~` No~ .
' Z. UU,e enswer is No, sate whcn the persons) reptesenutfve reasonably bel(evas ttn
the adminhtredon wilts Oc,complctc: _ .~ ~='ny',~ ~,.;;~, -Z
• 1. Uthe en;wer to No. 1 is Yas, stetc the followin~i
a. 'Did the penorul represenbtiv~ file • ftnsl sceount with the Coup?
Yes [] Na (] y
b. The scpu;te t~rp}iens' Covet No. (tf sny) for the pasonsl reprelenta#ve's
aeoagrlt b: _ .
' e. Dld tha persond-representative auto an account tnfomuliy to the partiu in
Inicrnt? Yet ^ No ~]
• c..Copics of rtx~ipts, releaa,1)oindere end spprovel bf fo 1 or Infor'msl
eccouhb rruy ba tiled with IhaClak of the Orph ' and nay be
etteehed to tltls report, ~~~ ,
5rp-etwc
~..• ~~ • ~.:: 1 WEST Nft)H ST, ST> Z
~ ~~;,
Jf.
--' ' .~~ -x.+1.3 r. '3 ia~~.....~-._
<_~ Cepsetry: Fusonsi Repcesentrtive
' ~ Counsel fir personal represenutive ,
~)~v\~
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EXHlBiT ~
C>gRTII'ICATION OF NO'CXCC U1~r1~7ER ii'n. O.C. ~tulc S.4(a)
/J l /~RectsTr=.R oP ~~-tt.r.s
C-~~.~11~~~,~~~..~ COUNTY, PBNNSI'i.VAA'IA
Name ofOecedent:_____ /J~~'V ~/ s ~', r(/~-L~_
Dale of Death:. L~__~ ~~ Pile Number ~~~~~~~r~
Dale Lettcts t3raMed: ~ ^ .~~-- ~-. ?Piers <-3 ~
To the Regisie-:
t certify that Notice of 8slatc Adminishativn ragvired by Aa. O.C. Rule S.G(a) of the Urplta»s' Cotrtl
Rules was served on or ntailcd !o the following beneficiaries of the above-captioned tatate on
~ ~~ ~x!C~
dddrass:
_~..~ n' 1' .,.~....'~
- / '~
..--~-~
(I~MOri JpAtB is necked, vrfufh SaNnrara sJteer.)
Notice has now been given to arr pal sons cntitred Qrereto under Pa. 0.c`. Rula 5.6(a) except:
O Stirnnnrr oJPr~rws Fdie j rJli- frn
` ~ ~ - Copac~~i '' ^Perronal R esentottvc ,~Caunxl
~ ' 00 ~ ~~ ,Vanra/Pnm~ fN~~ rhufa+.
~ .i ~
` ~ ~ ~~,:' NBMER b OAll1EL3
:`~ ~, ~ti: nnmr~ 1 tit SL STf. 205
- ~ ~ ~~ CARLISLE, PA J7013
_-fit ~ -?-L 3.~~/
Ti,ephonr
7.,,, J fwa AW-Od nv. /0.11 Gb
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Aage 1 of 1
i/12/2012
ExHrerr ~
Page 1 of 1
GCMVO\NLMiN d K7J/t\L\'N!A
Ol-M7AILM1 C/ RLYI/NI
t1APAy M MI%LKUAI f A%I {
M-7 ll~Wt
IUa7btlLnG TA I711A C4~t
RECEIVED FROM:
KELLEF2 ELAINE N
722 DOGWOOD TERRACE
BOILING SPRINGS, PA 17007
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
11EV•1t61 ER(t 1.9GI
NO, CD 012090
ESTATE INFORMATION: SSN: 1003o•a1B4
Fug NuMeeR~ 2109-0883
pECEDENT NAME: N&4L DENNIS P
PATE OF PAYA4ENT: 12/ 10/2009
POSTMARK bATC: 12/10/2009
couwrr:
DATE OF pEATN: CUMBERLAND
09/ 19/2008
REMARKS:
CHECKp1011
stet
TOTAL AMOUNT PAID: 9183,000.00
INITIALS: JN
RECEIVED BY: (3LENUA..,f/,AF~NER 3?RASBAUGH
REGISTER Of WILLS
HF(f I31 Efi OF Y,SI (3
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EXHIBIT C
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER