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Home My WebLink About01-28-14 2 I -I 2 -��.2 3an. 23, Z!�14 Docket N�S— 13235Q7, 1323517 File Number—2112- 0822 ACN NOS— 12143001, 12143003 Re: Petitioner Appeal of DECISION and ORDER of initial Appeal of said case. I am writing to appeal the decision.. see enclosed copy .. of the initial appeal in this case because said appeal was not filed on time, ie,the allotted 60 days. As I stated in my initial appeal .. see enclosed copy.. my Mother is 83, widowed, in poor health, unable to drive, and tiving alone for 13 years. My older brother Jack C. Eads,the deceased, was aeting in a limited caretaker capacity that included checking her mai�,helpin�her��ith bill paying, tending ta any `o�ci�' matters, taking her to and from appaintments such as the doctor andlor dentist, etc. Her habit became to pile her mail on her desk and my brother would eventually look at it should it need to be addressed. It usually contained only routine bills, notices, solicitations, etc. After his unexpected and sudden death, in conjunction with the grief she still endures from such, she continued to pay little attention to her rnail and wvuld simgly pile it vn her c3es�. Most, if not all, o€her household bills are paid by autamatic withdraw fram her bank account thus not requiring much of her attentian, a system my brother set up "just in case", never imagining he would pass before her. It wasn't until I was speaking with her on the phone and asked her if she was checking that mail herself instead of just piling it on her desk. Again, with her household and general daily bills being paid by direct withdrawl, she said no, most of the time. It was in ane of these canversations where I had her check th�mail that sh�said something had come for me,to which I instructed her to open. That is when I found out about the matter at hand, much later and also to my great surprise. I had her forward the infa to me requiring even more time because of the cross-country delivery to Seattle. This scenario is why my first Appeal was filed late, not because of any voluntary negligence or disregard on my part. I simply did not know in the time given so that my Appeal cauld be filed properly. With that said,I hope the Board sees clear to grant this Appeal in order to read my original Appeal, which I have also enclosed again, and see the circumstances of each. I have/had no intention of ignoring or dodging the issue(s) and have, to the best of my abilities and resources,tried to handle this situatian. I wilt also assume this Appeat was fiied and received in the atiotted fime, ie, 60 days, according to the letter I received from the State, also enclosed, with a mailing date of Dec. 16, 2013. 60 days to respond would,I assume, give me until Feb. 16,2014. Thank you, Michael Eads 206-933-1336 Seattle, WA �-, " � � - rn rn � o _' c, CC: Dept. of Revenue � -��' % �~' �' aftice of Chief CounseI � � " � � --�► � PO Box 281061 z> D � N �'� r�� = � C'.JO ;� F:.:� Harrisb�,trg,PA 1712$-1Q61 c� ��` :'� o ..`-,�i c-, �� --t� a c-� c�, -,.� � -�r 2,� �_� :. t a ` _,.'a C.J P'°_ P�i ..,.� i � � � � PA Dept, of Revenue Bureau of Individual Taxes PO Box 284601 Harrisburg. PA 17228-06t31 RE: File#21-12-822 ACN's: 12143001 12143003 Let me first state that I only became aware of this issue several months ago. My Mo#her had just then forwaa�ded it ta me. She wasn't consciaus or aware of it's importance in that she, at her age, tends to pile much of her mail on her desk and not immediately address it,thus my late respanse. My `Appeal' of this ta�c imposed as a result af my brother's death and why the tax should not appty to me or my Mother is based on the following: I never did nor ever ha.ve `inherited' and/or physically `received' the said amounts being taxed,or any portions thereof. I assume that wfluld have to exist far any tax to be imposed,would it nfl#? My Mother is stiil quite alive and in control as well as possession of her�nances and bank accounts. She is the principal owner and always has been. T�is can be substantiated. The money/depasits always have been and still are hers alone. She too was charged an `inheritance tax' which I atso found quite appalling in#�at it is,was, and always has been her own money. She, unfortunately, went ahead and paid it, albeit a much less amount than what F am expected to pay,because the notice itself frightened her. I would like to see the State of PA refund that to her as well. My deceased hrother and I were listed as `Co-owners' strictly for necessity. My Mother, being 83, living alone, in poor health,and no longer able to drive,was being `watched over' by my deceased brother. He figured being"co-oumers"af her accounts would malce it easier for us ta act should something happen ta her, as well as the convenience and accessibility to take care of her. Our intention was never to `own' her money. I could take issue here, as well,with the Bank properly explaining the difference(s)to my mother and brother of how to be listed on her accaunt(s)hut I wasn't present at the time. Enclosed is a cc>py of the document I signed. Nowhere on it does it clearly state PA s#a#e `co-owner' laws. I assumed I was signing documentation enabling me ta better assist my Mother should the need arise. I would like ta make note though that, in asking my Mother if it was ever explained, she sta.ted"not to her recollection". But, again, since my brother's death, I have received no monetary amounts nor wilt I receive any such from his estate and/or my mother's accounts to be subjected to any sort af`inheritance taxes' wha.tsaever. Not ta mention that it makes absolutely no sense for my Mother or I to pay inheritance tax on money that never changed hands. Please advise me of any other information you may need should I have to further appeal ihis and get it straightened out. I have hesitated to bring an attorney into it because I think it is all quite self- explanatary,as well as the added cost(s)I would incur,but i will ifthat is what is required ta resolve the issue. This has already put an unfair burden an both my Mother and myself,especially when the manies in question aze directiy deposited from my deceased stepfather's retirernent che�ks and taxes have already�een taken. Copies af said deposits into my Mother's aceounts, for your reference as proof of such and her sale ownership, are enclosed. �:. .. . Thank yau for yaur attention ta and assistance with this issue. I'm sure this is ail just `oversight' and a misunderstanding in warking with the informatian given you. I am not and have not been a resident of the state of PA since 1976, which makes this all the more ironic in that I am expected to pay a PA ta.x on rnonies I never received and/or `inherited'. Feel free to call me or have me call you. I wouitl prefer to talk with a representative. Sainetimes things can be understood better when actua.tly speaking ta someone instead of writing them. Sincerel , �9 l�� Michael Eads 4I38 SW Sauthern St. Seattle, WA 98136 2�6-933-1336 SOARD OF APPEALS n • P 4 Box 281021 S �`��y�� HARRISBURG, PA 17128-2QZ1 pEPARTMENT QF REVENUE BOAREI OF APPEALS MICHAEL A EADS IN RE ESTATE OF: 4138 SW SOUTHERN ST SEA�iTLE, WA 98136 EADS JR JACK C DOCKET (VOS : 13235fl7, 1323517 TAX TYPE: Inher�tance APPEAL TYPE Protest FILE NUMBER: 2112-0822 ACN NOS: 12143001, 12143003 APPRAFSENt ENT: 7%1/1013 PETITION FILED: 9/27/2013 EXAMINER: SUSAN HOWER �irect �ial; (717� 783-7894 Fax: (717) 787-727Ct Email:suhower a�pa.gov 1�l��:�:� ��: l�+�:e��er�`1�, �i31�`• DECISION AND 4RDER Section 218b(a) of the Inh�ritance and Estate Tax Act of i�91 provides, in part: Rny party in interest, including the Commonweafth and the personal representative, nat satisf�ed with the ap�raiseme��t, tt�� aiiawance or disalfowance of deductions, the assessment of tax, or suppiements or any other matter relating to any tax imposed by this article, within sixty days after receipt vf not►ce of the action complained of may: (1) file with the department a written protest ... The notice of appraisements and assessments at issue were mailed 7J1i2013, and the Protest was filed 9J24/2013, after the statutory dead)ine. EADS JR JACK C Page 2 of 2 BOARD DOCKET N0. 132350? Accordingly, it is hereby Ordered that the case is dismi5sed by reason of Petitioner's failure to compiy with the provisions of the Inheritance and Estate Tax Act of 1991. FOR THE BOARD OF APPEALS LAUREN A ZACCARELLI, CHAIR � � �� '� �iI [� �U �,�� .� � � .,��w'� �. � �j� �" � � ' A CO PY 0 F ��°,,n{ �5ua ,a� ;�, ., ,� .a.,_�,�u`:.. .,..i., � ..�,.,,...�:.,.,, ...,. . a,��„ . ..,. . , .,.�: <. x5, .�t� av+�"� �. . .��,.sx..... ., . . �E APPEAL SHOULD BE SERVED ON THE ��A��'�ENT OF REVENUE, OFFICE OF CHIEF COUtUSEL, P.O. BOK 281061, HARRISBURG, PA 17128-1061. ANY APPLICABLE NOTiCE REFLECTING ANY CHANGES TO THE ACCOUNT PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU BY THE APPROPRIATE B.UREAU. iF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISI�NS �F AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVI�ES FOR TAXPAYERS WITH SPECiAL HEARING AND SPEAKING IVEEDS: 1-800-447-3020 (TI" ONLY). Board of Appea{s I < r Y �`� . W c-> 1 ¢ CC Q �"♦(L) � _ ��_. . VS ^ID- F- C) oow,- •z cx� � . �¢FJUONO �<'� •arcn � i�r_� . 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