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HomeMy WebLinkAbout10-13-06 '.. LAW OFFICE OF LISA .JO FANELLI-GREER P. O. BOX C 2806 SUNSET COURT GRANTHAM, PA 1 7027 (71 7) 790-0744 FAX: (71 7) 790-0233 VIA CERTIFIED. MAIL/RETURN RECEIPT October 11, 2006 Commonwealth of Pennsylvania Department of Revenue _ Bureau of Collections & Taxpayer Services P.O. Box 281041 Harrisburg, PA 17128-1041 ('") ~o '::~;g 1-0 _ u.,.L,--- '.~rn u35? 00 JOTl )C - :0 ::u-i J> r-,) ~ ~ en C) ("'"') --t .:0 ::01" r-r-lC') C)C) ---;- :::0 (~ c..J rTl rn :-:0 '---:1 C:")O --'-I ." ::!J CJ r- rn :.oC) -'1 RE: Estate of Dennis J. Rubino SS: 175-62-7052 Date of Death: 12-25-2004 File No.: 2105-0313 (,0) -0 :x N .. 0'\ Dear Sir or Madam: ~ am in receipt of your notice dated October 6, 2006, regarding Inheritance Tax Non-Filer Delinquency Notification in reference to the aforementioned estate. Please be advised, that as of April 21, 2006, I no longer represent the Estate of Dennis J. Rubino. For your information lam enclosing a copy of my letter dated April 21, 2006, sent certified mail/return receipt to the Register of Wills of Cumberland County advising them that I am no longer counsel for the Estate of Dennis J. Rubino, as of April 21, 2006. All inquiries regarding the above Inheritance Tax Return should be directed to the Administratrix, Patricia A. Rubin~, 8 Grand Pine Road, Levittown, Pennsylvania 19057. As a courtesy, I am also sending to her a copy of the ,notice dated October 6, 2006. ^~ Thank you for your prompt attention to this matter. 4tru?-~ ~~i' - ~..~ Lisa Jo Fanelli-Greer Attorney LD. No. 56704 Enc1( s ) cc: Cumberland County - Register of Wills (via certified mail/return receipt) Ms. Patricia Rubino (via First Class Mail) File 2 ," ., B\JRE.(I'/ OF COUJ!CTIONS &: j TAXPAYBR.SBRVICBS POBOX 281041 HARRISBURG PA 17128-1041 COMMONWEALTH OF PENNSYL VANIA DEPARTMENT OF REVENUE '* Inheritance Tax Non-Filer Delinquencv Notification LISA FANELLI 2806 SUNSET CT PO BOX C GRANTHAM DATE: ESTATE OF: DENNIS SSN: DATE OF DEATH: FILE NUMBER: RBV-834AFP (12-04) 10/06/2006 PA 17027 J RUBINO 175-62-7052 12-25-2004 2105-0313 A review of Department records has disclosed that you are responsible for the settlement of the above estate, or that you represent the responsible party. The above estate is in a delinquent status. According to Department's records, as of this date, the inheritance tax return has not been filed. The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative of the estate or a transferee within nine months of the decedent's death. If this estate was opened for the purpose of filing a lawsuit, please provide this office in writing with the court term and docket number of the proceeding. The Department may postpone any further action regarding the Estate pending the completion of the lawsuit. If there is any other reason that a return has not been filed, please contact this office. To avoid further action, a return must be filed within 15 days from the date of this letter. If the return has been filed recently, please disregard this notice. ~17-----___.__h --ItE'fURNS SHOUt..D-BE FILED AND PAYMENTS MADE AT TIIE REGISTER OF WILLS LISTED BELOW: Harrisburg Call Center (717) 783-3000 TDD# 1-800-447-3020 (Service for taxpayers with special hearing and/or speaking needs) REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 - ~ RE"!.;54 EO (03-05) COMMONWEALTH OF PENNSYLVANIA, DEPARTMENT OF REVENUE DISCLOSURE STATEMENT OF THE DEPARTMENT'S AND TAXPAYERS' RIGHTS AND OBUGATlONS It is the obligation of all taxpayers in the Commonwealth to file all tax returns and pay all taxes to which they are subject. However, when the Department determines that a required return has not been filed, or a liability not been paid, it has certain rights grant- ed by law that describe how it may enforce a taxpayer's obligations. In conjunction. with the Department's rights, the Commonwealth has a Taxpayers' Bill of Rights which provides legal rights on behalf of the taxpayer, and creates obligations for the Department, so that equity and fairness control how these requirements are enforced. TAXPAYERS' RIGHTS & THE DEPARTMENT'S OBUGAnONS DURING AN AUDIT When examining a taxpayer's books and records to determine if the appropriate tax liability has been paid, the rights of a taxpayer and the obligations of the Department during an audit are as follows: · The Department will provide the taxpayer with a complete explanation of the audit process as it relates to that individual taxpayer and his/her rights during the process. · The Department will prepare a written basis of the assessment of any tax liability determined during the audit. · The Department will explain the taxpayer's right to appeal the assessment of any tax liability determined during the audit. · The Department will conduct a post audit conference at which a representative will explain the audit findings and make recommendations on how to correct areas of noncompliance. · The Department will process the audit in a timely manner. TAXPAYERS' APPEAL RIGHTS To appeal any adverse decision of the Department, a taxpayer must file an appeal with the Department's Board of Appeals (BOA). The BOA will review the case as provided by the taxpayer. If the taxpayer is not satisfied with the eventual decision of the Board, it may subsequently submit an appeal to the Board of Finance and Revenue (BF&R). If a taxpayer is still not satisfied with the out- come of the appeal to the BF&R, an appeal of that decision may be filed with the Commonwealth Court of Pennsylvania. APPEAL TO THE BOARD OF APPEALS An appeal petition must be received by the BOA within a specific number of days from the mailing date of the assessment, determination, settlement, or appraisement notice. The specific number of days for each type of decision is listed below. Sales Tax Bond Notice Personal Income Tax Jeopardy Assessment Sales & Use Tax, Fuel Use Tax Inheritance Tax Appraisement Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Property Tax/Rent Rebate, or Realty Transfer Tax 5 days 1 0 days 30 days 60 days 90 days APPEAL TO THE BOARD OF FINANCE & REVENUE An aPlle~1 pe!!!ion rnu~t be received by th~~F&R within _;;I. sp-~cific numberotga~s fromt/Jgmailing date of the BOA decision. The specific number of days for each type of decision is listed below. Sales & Use Tax, Fuel Use Tax, Liquid Fuels Tax, or Malt Beverage Tax Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Jeopardy, Property Tax/Rent Rebate, or Realty Transfer Tax To appeal an Inheritance Tax decision issued by the BOA, the taxpayer must file an appeal to the appropriate county Orphans' Court, at the appropriate county courthouse, within 60 days of receipt of the BOA's decision. 60 days 90 days APPEAL TO COMMONWEALTH COURT An appeal petition must be received by Commonwealth Court within a specific number of days from the mailing date of the BF&R decision. The specific number of days for each type of decision is listed below. Sales & Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax, Employer Withholding Tax, Jeopardy, Property Tax/Rent Rebate, or Realty Transfer Tax Inheritance Tax 30 days 30 days (From Orphans' Court's decision) , .-...,...."._'\>....;...'>-.'... LAW OFFICE OF' LISA LID FANELLI-GREER P. O. 80,)( C 2806 SUNSET COURT GRANTHAM, PA 1 7027 (717) 790-0744 FAX: (71 7) 790-0233 VIA CERTIFIED MAIL/RETURN RECEIPT April 21, 2006 Cumberland County - Register of Wills One Courthouse Square Carlisle, PA 17013 RE: Estate of Dennis J. Rubino File No.: 2005-00313 Dear Sir or Madam: Please be advised that effective today, April 21, 2006, I no longer represent the Estate of Dennis J. Rubino. Please contact the Administratrix, Patricia A. Rubino, 8 Grand Pine Road, Levittown, Pennsylvania 19057, from this date forward regarding the aforementioned estate. . thank you in advance for your prompt attention to this matter. ~e/)tru'1fours,. r ~t-~. -L~<--~ Lisa Jo Fanelli-Greer Attorney LD. No. 56704 cc:Ms. Patricia Rubino (via First .Class Mail) File . uJ I to Co? <= ~ ~ to ,~I ~",CL 0 ~CX).- IoILLg II" Ql ~ c;:JC;J I .. I '0...... c- j,.....~ I .i~~'" I ~ (;) ell z. t- I ..-'I!!ll.C J ::i i g ,'V"TC , li I~~l g, .1"" Q ~i ' "'" C1) C1) cj ~.,!; .- - ;3- g-~ p;:j~ t"' ~ ~l.'\SU ~ o .~ 1:: 0 .,.!.. ~ ><: ~ t'-- = ~ 0 0........ C1)o~U< a8C1)~~ ~ ~ Q II.l "' oC+-iSSS ~OOr.n~ cd~""'\O"'" .~ cd II.l 0 a __H."1 ,..,0 00 "'" _ - - f'lu c.:> I: ~,~ C ~ .....;. '-~ "'--' . ~ cd .0 ~ s:: 0"" M ~(/)r.n........ 0::::: C1) 0 U~II.lt'-- "\j~g...... s::~..s::< ~01::~ t t ~ "' '" ..... 0 C1) ~II.lU- S..... 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