HomeMy WebLinkAbout10-24-12IN RE ESTATE
OF
NETTIE G. WOLFORD
DECEASED
IN THE COURT OF COMMON PLEAS
CUMBERLAND COUNTY, PENNSYLVANIA
ORPHANS' COURT DIVISION
~1-o~-t~C,¢C~~
NO. `TERM
PETITION FOR CITATION ~
TO THE HONORABLE THE JUDGE OF SAID COURT: ~~ ~ r;
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AND NOW, this ,~~~ day of Q`~~r-- ~
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comes the Commonwealth of Pennsylvania, by Thomas O. Armstrong, Ph.D Depu~'~' ~ ~ ~
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Secretary for Taxation, for Daniel Meuser, Secretary of Revenue, who avers: !,
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1. That Nettie G. Wolford, deceased, (hereinafter referred to as "the I'
Decedent") died on May 15, 2008.
2. That a Petition for Probate of the Last Will and Testament and for Grant of ~,
Letters Testamentary was made by James D. Wolford, Executor, (hereinafter referred to as "the !,
Executor"). Letters Testamentary were granted to the Executor on June 20, 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." I,
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-April 13,
2009. Attached hereto and made a part hereof is a copy of said Notice of Appraisement and
Assessment marked Exhibit "B."
5. That on November 21, 2008 and May 2, 2011, Executor made a payment on
account of Inheritance Tax due in the Decedent's estate, in the amount of $371.00 and $192.71.
An official Tax Receipt was issued to the Executor by the Register of Wills.
6. That as of the. date of this Petition, the, balance of Pennsylvania Inheritance
Tax remaining due and unpaid is $3,896.05, plus interest and amnesty non-participation penalty
at the applicable statutory rates from May 3, 2011 until the date of payment.
7. That on December 3, 2010, a certified demand letter was mailed to the
Executor 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."
8. 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 ~~"^~ ~- ~J1
Thomas O. Armstrong, Ph.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.
~~i+..,.- ~,
Thomas O. Armstrong,~Yh.D,
Deputy Secretary for Taxation
For: Daniel Meuser
Secretary of Revenue '~,
Sworn to and Subscribed
before me this ~~~2cP. day
NOTARIAL SEAL
MELOOY J GLENN
NOgry Puck
NARRNINM6 CITY, DAUPHIN COUNTY
My Can~NNo~ Expires Mh- 21, 2016
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OATH OF PERSONAL RFPRFSENTATiVE
COhiNONWEATI.H AFPEiYh'SY[ VAiVIA
cAtT,vTY of CUbiBFRi.ANA
The petitioner{s} above•namtd swear(s) oraffirm(s) thol the statement in the foregoing peition arc trot and egret
to the best of the knowledge and bziicf of pelitinnet(s?and that ns personal representative{s) of the Dcccdenl.
Petiticxter(s} will well and truly administerihe estate according to Iaw,
Sworn to or afOrmed arNi subscribed
bcforc me Ihls Ef~~~~~1,/~ amts n,~ d
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N'or the KcRistrr m
File NumF~er: i`?l~-1~5~'0(nG~ • ~-, ,•,. .
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Estate Of NrtHc G. tiYoltord , Ueccasech4 ~ •~' •
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Social Security trumbcr-. 2US-1tr•G060 thNr utthath May i5, 24D8
AnD 1~0~1' d0~t ~fit.1~~471!(~. 2U~~in conslderntion of the Petition, satisfactor~• ptnof
having beta presented before Hte, t'f IB DECREED that letters Ttstumenlart~
are hereby granted to James D. Wol[ord
in the above estate
and that the instrument(s) dated ~ 3uly 13, 2003
described in thte Ptrtition to be admitted to prabata and find of reconf as the lea 11`ili (nnd Codicil(s) t~f lkccdcntl
G Z,
Regtrrrr of ti'!!tt gay ['i
F F,R5 ~Q ~ n~ "~
Signature l•~' r~
A n h~ f~ .
nornzy amt Rn e.rt ., Frt}_ .__.,..,._.._____.~
l~ttcrs
Short Certiticates 'Sup. Ct. l.D. Nu
R,c'mt~nciation
V~'I ((Y {~j, Address:,
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Telephone:
:tG397
5 South Hanor•cr 5trcct ____
Car}lsle, PrnnsS•f~•anin 170[3
(717) 2435836
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PE`T'ITION FOR PROBATE ANQ GRANT OF LETTERS
REGlSTGR n~ ~1r[[.IS OF GUi1d~~Rl.A~q C~UYi'?', AF:NVSXGYAi~I, // __
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stale rr eeenat rcnmstanecs, ag. rcnt+n~ ea ecauwr, cle.
8tttp as fellu++s, Drce4snt JiJ tta mraq•, xat twt ti+uretJ, aril JiJ wrt la+'e a+Mid tarn ct a.lopted rhrr nrtution of tho f nrttumenq n aflercJ
for Prdwe, nas twt the +kcllm d a -III(np anJ q of n0+cr aJ}Mr,Nlttt an Incoimeiuted perwn:
~ i d. C,tant of letters of Admirdslration
(!/opp!(cu6le enter e.r.u.; sT.c.ra.: t• ert rt rrt; dmnJr a srnpn: rrartJr oar raJr
Mittonetla) Jter a pol+rr sran:h ha-'ha+ti suYrtalrKd tlut Urrnirm kN m NSII and uas +w+iral lq~ the fnltnwin= sTr+wu lif soy) and hurt. (If
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CO~NPI.S!'fi !NAl.LC.rtS6S:) Alreeh add!lbnd chars {/nrcruary,
I)oeeAelet uns domiciled w death to C~rmtxrland Ctwrn}•. I'anns~lsnnla Kith fusfier k-u prinrip-t resfJtncr al
7708oa16 Nrtaosts 51r~t _ _ _ _ CJSr)lf:le, PA 17013 Carlisk• Doroa~_
xt fbep xt. Jov A, ra+t~sx p. t`OUnJy, !Rift, ?, p
f~ettdent then lit? ycatxofag~ died <m SIIS,'I)It Carlisle RenlotW hfcdiral Cmttr
Dcarodent M death tmnoJ pttsperq r ithsstimated calucs as fullrn+s: •
(If domkiicd m Paa 118.006.t)U
(If ttrH domkileJ In PaJ
(If twt domiciled In li+.)
1§tlae of real ru+ue in Prnm)•I+~nnia
sittiatcd as lallaas:
Wherckre. Pr~ititmtt(t) reyaduQ) rryucultF the Iwt+hale of tke Ian ~ti511 and Co,t,cil(s) trerrnled x~th rho 1'r~.6an aoJ thr grant N t•HtCM
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Page 1 0l' I
COINIONWEALTN OF PENMSYLYANTA
+ D~PAkiMENi OF REYEHVE
~; .rt. j rr~f `i: ~ryD(ECC Of INNERITANCf TA%
IMI~itHR~'E Il1DCLMI1/Q1 TA%Et '• Ar-RAtaEMErT, ALLONANit Di OT itt1LONAMCC
tNl IDR XNt11 •'S. ~~,` : • , OF DFWCTIONS WO ARlEilMiNT OF TAX
IYINt111UM pA Inv1•bin In•tsar a Af: t01•nL
?V~~ ArR' 3 Rn ~~t 58 DATfi 04. 1 S • 2009
V ESTATB OF NOLFORD 11EiT1E G
I 4t~T••~, GATE OF DEATH 05-IS-20D6
C,i(~h„` rt~IIRS FILE NUMRER 21 Ot•Df64
~.. " '.% `•'- ~t1 COUNTY CUNtERLAND
ROtERT 0 FREY CIf t" ACN 101 -
FREY ii TILEY APPEAL DATE, 06.12•?009
5 S NANOYER ST fSarever.FetfderednObftT•do6r)
CARLISLE PA 17013 Arount RaritRer(~-~~~
MAKE CHECK PAYAtLE AND REMIT PAYMENT TDt
REGISTER OF WILLS
CUNtERLAND CO COURT HOUS[
CARLISLE, PA ITDib
CUt-ALONtl THIS LINT -~- RETAIN LD1fER PORTIOI~•PO>R-YdU4-RECgRQt- t- -.•-,•-•• •
qEV-1547 E% AFP (01.09) NOTTCi OF INNERTTANCE TAK APPRAISEMENT, ALLOWANCE OR
DItALLOMANCE OF DEDUCTIOMt AND AltESSMENT OF TAK
iSTATE OF WDLFORD NETTLE 8 FILE N0. ?1 Ot•Oif4 ACN 101 DATB 04.13.2009
TAX RETVXN MAtt t LACCEPTEO AS F{/F0 l XL CNANYED SEE ATTACHED NOTICE
REtERYATION CONtiRNIWO FDTURE INTEREST - SEE REYERS£
APPRAISED YALOE OF RETURN LASED ONt DRIDiNAt RETUtk
1. Raal Esteta ticM ee)v AL tl> ..00 NOTEt to lnavn arepvr
t. ltetXA end a~ndc tithvevlc l1 tl) .00 ireell tv YVVr vec•unl,
,DD •uhwtt the upper wrtlen
1. Cle:a]Y Hv1i fNOt/-brt nvrahle tntvrvat [icMev it C) ta> e1 thtl rvrh vlth l.cvr
e, Nvrtea9vs/ketpv Rveelwbly tfc.vevL D) tt> .DO t•x pWM•nt.
5. Cus/cant DvpeNtl/Miss, -vraonvl Property ttahvevly E) tif- ~ 90,O2~.OD
t. Jbintly IlynW PrsgrtY tfcMevly F1 to •00
T, 7rvnslrra laehNUl• e> ti) 13,SD1.D0
a, +et•1 Asaele L!t LOS,S?6.00
APAROVED DEPtlCTIONS AND £XENPTi0NS1 6,221.00
f. Fun•rvt Expmvs/-d•, teata/Mlst. EYRMHR Iii*adult N) tf1
t0, Dabts/Nrrtlve• t-J •btlttf a/Lf•n/ tfchvvviv t> C16t-~~ --- .DO
tt. Fa ei Meoe Uena (IiL (•971 _00.
Ir. Nat Y•lw er T.R Rvtarn ttiL 97,lOS.bb
ll, Ch•rtt•blc/eewrn•tnt•1 -vgwct+-i thn•al•ctci 9lli lruats CCrhvivlc !) t1S) 9,710,5D
N . nvi rwlvi or Eet•ty subl•ct to taa CI{1 67,394.. 5D
NOTEt I/ Rn raessaRrrnt wt Issued preylow lyr 1Snes ]4, 15 ind/er lf, it, It ro4 19 will
reflect figures thet Include the total of ALL returns assetset! to date.
ASS855MEMT OF TAXr
La. Aweunt or Ltna If vt tpbvaal ral.~ tti! •00 X OD .00
lt. Awbvnt or lln• tt ta•rwla at Linaal/Claal A nt. (ILL 67,394.50 X Db5 , 3,932,76
t T, ARO•nt or Linv If rt ttbltM r•Lp tt7L •00 X l2 , ,00
ia, Aw•unt •Y Unv t4 /wtakli.•t Cvll•Arw1/Clar: 1 rv1• t11L .00 X 15 r .00
{t. Princi-a1 ieR Dvv tlvf+ 5,432,7b
INTEREST IS CHARGEp THROUDII 04.26.2009 TOTAL TAX CREDIT _ 371 00 .
AT THE RATES APPLTCA6LE AS OUTLINED ON iNE BALANCE OF TAX DUE ____ _
_ 3.561,75
REVERSE SIDE OF Tf1IS PORN INTEAEST AHD PEN; 35,13
TOTAh DUE _
5,596,46
, SF PAtD AFTER DATC tND1GAtEII, fEi REYtiISt ! If TOTµ DVI tf LESS THRY 11, NO pAYwENt )t RF9vIRtD.
FOR CALCULATION Oi ADpIT{ONAI 1NTt Mf IF. IF fOTAI 1WE (S REFLECTED AS A ^CRE pII•' It:RL, YOU NAY SE DUE
A REFUNp, cFE REVERSE S{pt DF TNtS FORK FOR {hSYRUCiIONSJ
DATE HUNKER . jM _ R-E•sT/PEN PAfD l-1 ANOVHT -AID
11.21.2006 COd10549 ,OD 371.D0
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HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
1825 STANLEY DRIVE
HARRISBURG PA 171 Q3-1256
JAMES D WOLFORD
79. DERBYSHIRE DR
CARLISLE PA 17015
Dear JAMES D WOLFORD:
DATE:
Estate of:
I
REV-875F0 AFP (]0-0~ '~.
12/3/2010
NETTIE G WOLFORD
Date of Death: 0 5/ 15 / 2 0 0 8
File Number: 21 0 8- 0 6 6 4
ACN(s): (See Reverse Side)
(Certified Mail-Return Receipt Reque:
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 $ 3859.24 INCLUDING INTEREST
CALCULATED TO 12/28/2010 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 Comrnonwealtb's
interest, the Department of Revenue may also file a lien in Cumber 1 a n d Count y
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, maybe imposed on any liability not paid prior to referral to a collection
agency or contract counsel.
MAKE CHECKS PAYABLE TO:
REGISTER OF WII1LS. AGENT
Any questions regarding the tax
liability of this estate, please
CONTACT:
HARRISBURG DISTRICT OFFICE
PA DEPARTMENT OF REVENUE
182,5 STANLEY DRIVE
HARRISBURG PA 17103-1256
TDD# 1-800-447-3020 (Services for taxpayers
with special hearing and/or speaking needs)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
Sincerely,
ANASTASIA DIBARTOLOMEO
(7.17}425-7704
cc:
ROBERT G FREY
FREY 8~ TILEY
5 S HANOVER ST
CARLISLE PA 17013
~ted)
~~ EXHl131~ G
,~--~'~
HARRLSBUR DISIRIGTOPPICE
PA DEPAR~fiDiTOFREVEWE
1525 Si DRIVE
iIARRI BURG PA 171a1•125b
JAMES D WDLFURD
79 DERBYSHIRE DR
CARLISLE PA 17015
Dear JAMES D wOLFORD;
COMMONR'EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
RHV~d73F0 AFP(l097)
DATE: 12/3/2010
Estate of:
NETTIE G WOLFDRD
- -Date of Death: 05/15/2008
File Number: 21 0 8- 0 6 6 4
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, ffie estate still is not settled. As of this date, you have failed to
respond to prior contacts tb resolve this matter,
The Inheritance and Estate Tax Act mandates the filing of a tax return $nd payment
~ of all outstanding liabilities by the personal representative, transferee, or beneficiary of the
estate within nine months of the decedent's death,
The Department's records show that this estate remains open because:
CURRENT TAX LIABLLITY OIr' S 3859 .24 INCLUDING INTEREST
CALCULATED TO 12/28/201 OHAS NOT BEEN PAID,
^ Comptdke Items 1, 2, and 3. Also complete
Item 4 If Restricted Delivery Is desired,
^ Print your name end address on the reverse
so that we can return the card to you,
^ Attach this card to the back of the meilplece,
or en the front if space permits.
~. Article Addressed to;
dAA'[ES D wOLFORD
79 DERBYSHIRE DR
CARLISLE PA 17015
2I 0$-0665 DIBAtYrOLOt4iE0
are directed to pay alt. tax due including interest within thirty days
f Rio f~il,t~ . 1 with this directive, your case wi1I be referred
. ~ • Ij artment with the
• appear in court to
A, na re ° Commonwealth's
X .~- / ^Agent id COUnty
~~ ^ addressee
B, eceh+ed by (Arinted Nema) 0, to of very t nat limited to fees
~, . )~1 es incurred in
p. Is den~ery adaress different from Warn i? ^ Yes referral to a caDection
If YES, enter delivery address below: Q No
aARTO~oMEo
a. ss~e type 4
G~certlfled Matr ^ Dq,-ess Htaa
O Repbtered Q Return Aeceipt for Merchandise
~ tnawed Mall D c.o.o, Y
4. ReatriCted DeGvaryT (Fxfre Fes)
Article Number ^ Yes
S_T
fTmnsliarrrnm service taheq 7 Q l7 9 16 8 Q Q O l71 6 9 6 7 214 5 ? 7 013
s Form 3811, February 2004 Domesfto Return Receipt
wlt:n special neanng anu,ur spctauu~, r,ccu,~ 1e~~•a''b4°~
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