HomeMy WebLinkAbout02-10-87
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February G, 1987
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2000 On~ LejaH ~4uarc
Pnilaoclphill, PA 191Uj
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Est...t" of:
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21-00-390
Tob i~ in re"poTi~e i.o your request fCI' all "x1.ension of Li;ilt'
i;a file the lilimrftanCl! TaX Return and rel;ut'st for extension of tillle
101' yilyraen;; of' tilX lor the GiDOV';' eotilte.
hI ilcc"rdallC;! "itll $ection 1736(d) ot til" llifleritanC" anti
bta1.e Till( Aci. 25S of lili;2, tile tinK' fer fi1il1!;j 1.1Ie n~turn is ext"nde<J
for an ildditiollal p(!t'iod of six (6) months. This extensl0n "in avoid
i.oe iill;Jusition ,)f a penalty for failure to make d tiril<ily return.
Ho"ever, it avli~ not I.wevent fnterest frot, accruinv OH any tax
remaining unpaiu after' delinquent adte.
The 1'"Wrn lilU:"t lie fileo "ith tile Reghtcr of Wills on or
before JuiJ i2, '-987. BeedUS\? Section 17.$6(11) of the lY82 Act allo"s
for vllly OM (1) (:xtr'o period of six (6) months, no adaitional
exteflsions(s) will be :)rill1teo that ,Iou10 exceed tile maximum tiJllC per-
wiLted.
III accordancti ,4itll Sectl;.ifi ;'7,>u of.I,i) Innel'itance Estate Tax
Act of 19ti2, '.1(> dC"Il()\1]e(l~e receipt of jour requbt for an <;xtel1sior.
to fJdJ' any 1 ,abi) itj ,#tiicn may ue aut? on 't.tlis ostdte.. lfo);t'ever, Uh:
Depilrtlllel1t <':d'lOot make d determililltioll on granting .uch dll extension
to pay until tile 11ll1t!dtill1c" Tall i1iHurn is filed \Jitll t',,, Depan:.nent
dnd tile as~eS5lilent oJf tax hilS been lssut:d. fit. tllut point the
O<!partlllel1t >iili review the e~'tdt" record ;;0 d".t.t!rllline if t.ile 1'''4I.1eS1;
lillS been fiIQ<le for reiisonatll.. cause, Jnd if allprovea IIllether 'Jr not ~
bond will lie rt:Guired to pro}.e.;'i. tile intel'cst of the Comrnomiea1tn.
t.ilet me.
SIlO:..hl you 1;<lV" furtl1er qUestioil~, ,,1<,a5e feel free to COII-
Sincerely.
S-IT: IN~19~}
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Jo/,n C. I'jurphy, Chief
luhel'i\.Qnce Tax 01vhion