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Home My WebLink About06-06-14 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 019261 TUTEN JAMES H 1528 MIFFLIN ST HUNTINGDON, PA 16652-2020 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold 101 � 5553.33 ESTATE INFORMATION: SSN: I FILE NUMBER: 21 1 2-1 327 I �ECE�ENr N,4nnE: HUNTER JEFFREY M � DATE OF PAYMENT: 06/06/2014 I POSTMARK DATE: 06/04/2014 I CouNTY: CUMBERLAND � DATE OF DEATH: 08/01/201 O I � TOTAL AMOUNT PAID: 5553.33 REMARKS: CHECK# 6057 INITIALS: HMW SEAL RECEIVED BY: LISA M. GRAYSON, ESQ. REGISTER OF WILLS REGISTER OF WILLS LAW OFFICES GILL, MCMANAMON 8v GHANER 200 PENN STREET P. O. BOX 383 HUNTINGDON, PA 16652 SCOT D. GILL OF COUNSEL TELEPHONE scotgill@penn.com 814-643-2460 PETER M. MCMANAMON FAX pmcmanamon c)penn.com 814-643-3229 RAY A. GHANER rghaner@penn.com r-v C'> ° �7 June 4, 2014 �-; o � � r`' . � c-, ;�� `� c ".' �.:.> � �., z `;.�� '. f:7 , ., ..,. ,., -;':J ..� -- � ' .m:. i ., �i ��7 " � :; f�7 Lisa Grayson, Register of Wills -: � , , �.., Cumberland County Courthouse 4� ;� �-;, '� �-� �� 1 Courthouse Square � c �"3 � -�' Carlisle, PA 17013 � � "� r4= r�n � N � q RE: Estate of Jeffrey Hunter yy w File No. 21-2012-1327 Dear Ms. Grayson: I recently spoke with Ms. Zeigler of your office regarding the payment of some past inheritance taxes through the Estate of Jeffrey Hunter in Cumberland County. Jeffrey Hunter, along with several other individuals owned a fractional interest in a property in Huntingdon County, Pennsylvania. Originally, the property was owned by Jeffrey's grandmother and her sister. The property has been passed down through family members for many years, often without Deeds or Estates. Now, the remaining family members have agreed to sell the property to my client for $10,500.00. There are some potential inheritance tax liabilities that my client would like to resolve. I have contacted Sandra Kirk of the Department of Revenue. I wrote to her explaining the situation and proposing an amount of tax due and the method of paying the same. I have enclosed a copy of my letter for your review. Ms. Kirk responded in a series of emails agreeing to my proposed figures and the method of payment. I have enclosed copies of her emails for your review. I have also enclosed a check in the amount of $553.33. I would ask that you issue a receipt in the name of James Tuten. The Department of Revenue will then issue a Release in the name of Jeffrey Hunter for filing in Cumberland County. I will also file copies of the Release in the counties where Daisy Heckman and Betty Jane Heckman Culp resided and died. Lisa Grayson, Register of Wills Page 2 of 2 Pages June 4, 2014 If you have any questions regarding my requests or any of the enclosures, please let me know. Very truly yours, GILL, McMANAMON & GHANER �, � Peter M. McManamon PMM/jb Enclosures c. Robert Hunter Pamela Hunter James Tuten � ' LAW OFFICES GILL, MCMANAMON � GHANER 200 PENN STREET P. O. BOX 383 HUNTINGDON, PA 16652 SCOT D. GILL OFCOUNSEL TELEPHONE scotgill@penn.com 814-643-2460 PETER M. MCMANAMON FAX pmcmanamon@penn.com 814-643-3229 RAY A. GHANER rghane�,a�penn.com August 23, 2013 Sandra K. Kirk, Analyst Manager Office of Chief Counsel Pennsylvania Department of Revenue P. O. Box 281061 Harrisburg, PA 17128 RE: Property in Porter Township, Huntingdon Counry, Pennsylvania Dear Ms. Kirk: Your name and address were given to me by my partner, Scot Gill. He suggested that you may be able to assist me in getting some potential tax liens resolved. I have enclosed a copy of the most recent Deed involving this property. The ground has been in the name of the same family since, at least, 1956. The relevant chain of title for the property is as follows: It appears there are 3 estates/individuals and possibly 4 that could owe taxes: 1. The Estate of Edwin Russell Heckman. 2. The Estate of Daisy Heckman. 3. The Estate of Betty Jane Heckman Culp. 4. The Estate of Jeffrey Hunter. In the Estate of Dorothy Louise Heckman Hunter the subject property was valued at $4,000.00. , , Sandra K. Kirk Page 2 of 3 Pages August 23, 2013 Edwin Russell Heckman's heirs were his wife and 2 children. The heirs of Daisy Heckman were her children, Dorothy Louise Heckman Hunter and Betty Jane Heckman Culp. The heirs of Betty Jane Heckman Culp are her children, Deborah Culp Imhof and ]ohn Lewis Culp. The heir of Jeffrey Hunter is his wife, Pamela Hunter. The current assessed value of the subject property is $1,200.00 and the common level ratio for Huntingdon County is 3.72 which would result is a fair market value of $4,464.00. 1. An Award of Real Estate from the Estate of Walter G. Stewart to Edwin Russell Heckman dated August 17, 1956 was recorded September 24, 1956 in Deed Book 24 at Page 223. 2. Edwin Russell Heckman died intestate leaving the property to his spouse, Daisy E. Heckman, and his daughters, Dorothy Louise Heckman Hunter and Betty Jane Heckman Culp. No estate was opened for Edwin Russell Heckman and no taxes were paid. At the time of his death the inheritance tax rate applicable for his wife (1/3 share) was 0. The tax rate for his children's 2/3 share was 2 percent. Two percent of $4,000.00 equals $53.33. 3. Daisy Heckman died December 15, 1967. Her estate was opened in Dauphin County at No. 8-125-9. It was insolvent. At the time Daisy died, the inheritance tax rate was 6 percent. She left her interest to her daughters. The tax due at 6 percent is $240.00. 4. Dorothy Louise Heckman Hunter died March 1, 1990. An estate was opened in Lebanon County and taxes were paid. A copy of the Inheritance Tax Return is enclosed. 5. Betty Jane Heckman Culp died August 9, 1985. No estate was opened and no taxes were paid. At the time of Betty Jane's death, the inheritance tax rate was 6 percent. She left her interest to her 2 children. The tax due at 6 percent would be $240.00. 6. A Deed from Robert H. Hunter, Jr. and Jeffrey Hunter, the Executors of the Estate of Dorothy Louise Heckman Hunter, and the heirs of Betty Jane Culp, Deborah Culp Imhof and John Lewis Culp, to Robert H. Hunter, Jr., Jeffrey M. Hunter, Deborah Culp Imhof and John Lewis Culp, dated June 21, 2005 was recorded November 17, 2005 in Deed Book 781 at Page 897. 7. Jeffrey M. Hunter is now deceased. No estate has been opened. : • , Sandra K. Kirk Page 3 of 3 Pages August 23, 2013 I would suggest that Edwin Russell Heckman pay the sum of $53.33; Daisy Heckman pay the sum of $240.00; Betty Jane Heckman Culp pay the sum of $240.00 and Jeffrey Hunter pay no tax. In exchange for the suggested payment of taxes, we would request the issuance of 3 releases. If you have any questions, please contact me. Very truly yours, GILL, McMANAMON & GHANER (✓``r'J� LJ Peter M. McManamon PMM/jb Enclosures _ _ __ _ _ __ _ . ' , Page 1 of 1 . , Main Identity From: "Kirk, Sandra" <skirk@pa.gov> To: <pmcmanamon@penn.com> Sent: Tuesday, September 10, 2013 8:28 AM Subject: Property in Porter Township Greetings! Your request has been reviewed. Attorney Henderson would be happy to provide an Inheritance Tax Release of Lien for the estate of = Edwin R. Heckmun, Daisy Heckman, and Betty Jane H. Culp, upon payment of Qdequate consideration. The figures calculated by your office are fine. A total of $553.33 will be required for the three estates. You should make your payment directly to the appropriate Register of Wills office. That office would be the County Register of Wills where the decedent IQSt resided. You only need to make one pQyment for $553.33. To do this you will need to open an estate in some fashion for one of them. It does not matter which one, the one with a death certificate would be the easiest. But make the payment for al) 3 in thut one estate. E-mnil me a copy of the receipt of payment and your Ieg41 documents will be compiled and sent to you. I will complete u release of lien in the name of the estate you open. In addition the other two names will be added to it to clear all three estates with one rele4se document. In the case of Jeffrey M. Hunter, I would say if this is a recent death,u tax return would need to be f i led. Let me know if you have any additionnl questions, Sandy SANDRA KIRK � ANALYST MANAGER PA Department of Revenue Office of Chief Counsel P.O. BOX 281061 � Harrisburg, PA 17128-1061 Phone: 717-346-4653 � Fax: 717-772-1459 E-mail: skirkCa�na.gov www.revenue.state.pa.us 4/4/2014 _ _ _ _ _ _ . . � Page 1 of 2 Main Identity From: "Kirk, Sandra" <skirk@pa.gov> To: "'Judi Bumbarger"' <jabumbarger@penn.com> Sent: Wednesday, April 09, 2014 1:28 PM Subject: RE: Property in Porter Township 6reetings! Just pulled the old file, and yes go ahead and muke the payment under the estate for Jeffrey Hunter. E-mail me the receipt, use the same figures for a total of $553.33. E-mail me the receipt of payment and a deed description typed on plain white paper and your legal documents will be compiled and sent to you. A release will be completed in the name of Jeffrey Hunter, the remaining 3 estates will be covered in the body of the release document so you will have one release for 4 people. When you receive the original,you should take it to the Register of Wills and have it recorded in the estate file. The copy is for your records. Let me know if you have any additional questions, Sandy SANDRA KIRK � ANALYST MANAGER PA Department of Revenue Office of Chief Counsel - P.O. BOX 281061 � Harrisburg, PA 17128-1061 Phone: 717-346-4653 � Fax: 717-772-1459 E-mail: skirkCc�pa.aov www.revenue.state.pa.us From: Judi Bumbarger [mailto:jabumbarger@penn.com] Sent: Wednesday, April 09, 2014 1:12 PM To: Kirk, Sandra Subject: Property in Porter Township Dear Ms. Kirk: Sometime ago, I wrote to you regarding unpaid inheritance taxes which affect a property in Huntingdon County. I have attached the previous email stream. An Estate has been opened in Cumberland County for Jeffrey Hunter. I am told there will be no tax due on the Estate, but I believe it would provide the proper avenue to pay the delinquent taxes in the older Estates. Mr. Hunter and his wife had a 1/4 interest in the property at the time of his death. The Executor of his Estate is his spouse who would also have an interest in the property. Please advise if this Estate would be an allowable venue to pay the outstanding taxes. Thank you. Peter McManamon 6/4/2014 � Page 2 of 2 s Judi A. Bumbarger Gill, McManamon &Ghaner 200 Penn Street Huntingdon, PA 16652 814-643-2460 6/4/2014 , ��o� �.. �Qa�c�Oo Uo� �n tn o ' �o a�� I o ._.. ' � 50'ZtZZ68 � 3 , � � .� ± � � � � � � �� .� � � � � .� .� m�. .^�nM, .,�r .� .. :n�"'t,... �.�'�'�s �r��+. 1 O . c � �__1��`,y � . L: v �:;� .�h ` F N .� � � , '�y�rG� � � � "'' � � •� o � ' � U i� � � �C 7 M � � O (n0 c V y '� '''� p C � Q t::� Ly .--�1 � ro L a C:j <� u� �" V� � � i N �� _.� 4� �'_ C7 � � �n •�t ?� __.J C�„' c;= ' ro � U �� _..' v> > ta s # tL. r � C' J U +-i U �C� _ d.a_ � C= �¢ ;� ..: \ 'fs � t,�� e C, •i-r ° � P,.�..5 � ! ! . ,_._i �..! � ��_.. .. _ C,::: - c.r� ,��, ..�. t,. �'" i y � c � �� r�� ,�..} Lt_! � _ 4 � �. � C`'' � o U (� N z ¢ � �, � N z �' o � H � ¢ w a � � � A � w0z a a � H � o � � � cva ,x __ � .,-��.-