[3/27/2020 Update: Notice 2020-20, 2020-16 I.R.B. 660 (4/13/2020), “amplifies” Notice 2020-18 and allows the same three month deferral for gift tax returns and gift tax payments that was provided by Notice 2020-18 for income tax returns and payments.] As explained in an earlier … Continue reading
Daniel Evans
In Notice 2020-18, 2020-15 I.R.B. 590 (4/6/2020), the Internal Revenue Service has announced that, because of the COVID-19 pandemic, income tax returns and payments that are now due on April 15 can be deferred until July 15 without any penalties or interest. The … Continue reading
The Pa. Department of Revenue recently posted the following on its website: “Due to the recent closing of commonwealth and county office buildings to help prevent the spread of COVID-19, the Department of Revenue is aware that taxpayers have been … Continue reading
Note: Notice 2020-17 was superseded by Notice 2020-18. In Notice 2020-17, the Internal Revenue Service has announced that, because of the COVID-19 pandemic, income tax payments that are now due on April 15 can be deferred until July 15 without … Continue reading
The Unified Judicial System of Pennsylvania now has a web page with links to both state and county orders resulting from the COVID-19 pandemic. … Continue reading
Philadelphia courts (and related offices) will be closed until at least April 1. President Judge Administrative Order No. 10-2020 In re: EMERGENCY JUDICIAL ORDER. President Judge Administrative Order No. 8-2020 In re: Stay of the Execution of Alias Writs of … Continue reading
Because of the COVID-19 pandemic, Delaware County has entered an order declaring a judicial emergency, as a result of which the courthouse (and government center where the Register of Wills and Clerk of the Orphans’ Court is located) will be … Continue reading
Executor named in will was unfit to serve because he as admittedly insolvent, had been convicted of financial crimes, and had been abusing his powers as agent during his parents’ lifetimes, for which he was later convicted of criminal offenses. … Continue reading
Although the two children of the decedent had different claims about their mother’s wishes for the disposition of her cremated remains, they both testified that she wished her ashes to be disposed of along with the ashes of her deceased … Continue reading
Although there was evidence of cohabitation and a reputation as husband and wife, there was no evidence of joint income tax returns and no testimony by the alleged surviving wife, and there was evidence that the parties had not married … Continue reading