COURT COUNTY . . . . . . . . . . . .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : Estate Tax Division 800 Freeway Drive North Columbus, OH 43229-5404 1 (800) 977-7711 www.ohio.gov/tax : Estate Tax Form 41 Revised 7/03 Index No. Calendar No. ET File No. Plaintiff(s) : JUDICIAL SUBPOENA Application-againstfor Extension of Time to: Pay Ohio Estate Tax For Dates of Death on or After July 24, 1986 : Attach Copy to Estate Tax Form 2 When Return Is Filed : Part I – Identification (print or type) Defendant(s) Decedent’s first name and middle initial Date of death : ...................................................... Decedent’s last name Probate court and case number Estate tax return due date Name of application preparer STATE OF NEW YORK THE PEOPLE OF THE TO Address of application preparer (number and street) City, state and ZIP code Part II – Extension of Time to Pay (O.R.C. Section 5731.25) GREETINGS: You must attach your written statements to explain in detail why it would cause undue hardship Extension date requested to pay the full amount of the estate tax by theall business and excuses being laid aside, you and (not to exceed one year). WE COMMAND YOU, that estate tax return due date. each of you attend before , the Honorable at the Court located at County of 2. Tax amount not subject to deferral ...................................................................................... $ in room , on the day of , 20 , at o'clock in the noon, and at any recessed 3. Tax shortage claimedto testify and give evidence ............................................................... the or adjourned date, (subtract line 2 from line 1) as a witness in this action on the part of $ 1. Amount of estate tax estimated to be due .......................................................................... $ Part III – Signature and Verification Your failure to comply with this subpoena is punishable as a contempt of court and will make you liable to If prepared by executor, administrator or person in possession of property – Under penalties of perjury, I declare that to the the party on whose behalf this subpoena was issued for a maximum penalty of $50 and all damages sustained as a best of my knowledge and belief, the statements made herein are true and correct. result of your failure to comply. Signature of executor, administrator or person in possession of property Witness, Honorable Title Date , one of the Justices of the Court in County, day of , 20 If prepared by someone other than executor, administrator or person in possession of property – Under penalties of perjury, I declare that to the best of my knowledge and belief, the statements made herein are true and correct. (Attorney must sign above and type name below) Signature of preparer other than executor, administrator or person in possession of property Title Date Part IV – Notice to Applicant – To Be Completed By the Ohio Department of Taxation Attorney(s) for The application for extension of time to pay (Part II) is: Approved Not approved because Office and P.O. Address Other Tax Commissioner By Telephone No.: Facsimile No.: E-Mail Address: Mobile Tel. No.: Date American LegalNet, Inc. www.USCourtForms.com COURT COUNTY . . . . . . . . . . . .OF. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . : How and Where to File Index No. : Complete and file Estate Tax Form 41 in duplicate with the No. Calendar Estate Tax Division Ohio Department of Taxation : JUDICIAL Plaintiff(s) 800 Freeway Drive North Columbus, OH 43229-5404 -against- Estate Tax Form 41 Revised 7/03 Page 2 SUBPOENA : General Instructions : Who May File: ........ Under O.R.C. Section 5731.25, the personal representative who is required to file the estate tax return for the : decedent’s estate may file Estate Tax Form 41, Application for Extension of Time to Pay Ohio Estate Tax. “Personal representive” means the executor, executrix, administrator or administratrix of the decedent’s estate. If no executor, Defendant(s) executrix, administrator or administratrix is appointed, “personal representative” means any person in actual or : . constructive .possession. of. any .property. of. the .decedent. .Also, an authorized attorney, certified public accountant, ......... ....... . ... ..... . .. ....... .. trustee, or agent holding a power of attorney may file this form to apply for an extension of time on behalf of the personal representative. The form must be signed by the person filing the application. The person who files should insert their appropriate title in Part III. THE PEOPLE OF THE STATE OF NEW YORK When to File: TO Interest: Estate Tax Form 41 is required to be filed in adequate time to permit the Estate Tax Division to consider the application and reply before the estate tax return due date. Interest from nine months from date of death must be paid on the part of the estate tax for which an extension of time to pay is approved. The Note: GREETINGS: part of the estate tax for which an extension is not granted is due nine months from date of death. WE COMMAND YOU, that all business and excuses being laid aside, you and each of you attend before Specific Instructions , the Honorable at the Court Extension of Time to Pay (O.R.C. Section 5731.25) – An extenwith which to pay the entire estate tax when otherwise due. located not County of under O.R.C. Section 5731.25 mayat exceed sion of time to pay To provide a reasonable allowance during the remaining in room on the day of , , atperiod ofo'clock in the of the estate for the decedent’s noon, and at any recessed 12 months. A discretionary , extension of time to pay for undue 20 administration hardship may not exceed 14 years. Different extension periods or adjourned date, to testify and give evidence as a witness in this action on theand dependent children, and to satisfy part of the surviving spouse may be applicable to extensions of time granted for a deficiency (an O.R.C. Section 5731.25(B) election, reversionary or remainder interest). claims against the estate that are due and payable. Furthermore, the personal representative has made a reasonable effort to convert assets in the personal representative’s possession into cash. punishable as a contempt of court and will make you liable to Your failure to comply with this subpoena is for a maximum penalty of $50 and all damages sustainedfarma as 5. A significant portion of the gross estate consists of a The application must establish why it is impossible or impractical the party on whose behalf this subpoena was issued for the personal representative to pay the full amount of the estate result of your failure date. Examples of undue hardship tax by the estate tax return due to comply. include the following: Witness, Honorable 1. An estate includes sufficient liquid assets to pay the estate Court in day of tax when otherwise due.County, assets, however, are The liquid located in several jurisdictions and are not immediately subject to the control of the personal representative. Consequently, such assets cannot readily be marshalled by the personal representative even with the exercise of due diligence. 2. An estate is composed in substantial part of assets consisting of rights to receive payments in the future (i.e., annuities, copyright royalties, contingent fees, or accounts receivable). These assets provide insufficient present cash with which to pay the estate tax when otherwise due and the estate cannot borrow against these assets except upon terms that would inflict loss upon the estate. , or a closely held business, and there are not readily available, sufficient funds in the gross estate to pay an estate tax imposed by , one of theand any federal estate tax. For this chapter Justices of the purposes of this division, funds shall not be considered 20 readily available because the farm or closely held business could be sold to persons who are not related by consanguinity or affinity to the decedent, at a price that equals the fair market value of the farm or closely held business. (Attorney must sign above and type name below) 6. Assets in the gross estate that would have to be liquidated to pay an estate tax imposed by this chapter when due could only be sold at a price that is considered a sacrifice Attorney(s) for price or could only be sold in a depressed market. In general, an extension of time to pay will be granted only for the amount of the cash shortage. The amount of the estate tax, the amount of the cash shortage, and the balance due must be shown in Part II. Office and P.O. Address 3. An estate includes a claim to substantial assets that cannot be collected without litigation. Consequently, the size of the gross estate is unascertainable at the time the tax is otherwise due. The Department of Taxation will complete Part IV and return two copies to the applicant. Please attach one copy to the estate tax return that is filed. Submit a copy with any separate payment. Telephone No.: 4. An estate does not have sufficient funds (without borrowing at a rate of interest higher than that generally available) An approved extension of time to pay does not extend the time to E-Mail Address: file date. Use Estate Tax Form 24 to obtain an extension of time to Mobile file the return. Tel. No.: Facsimile No.: American LegalNet, Inc. www.USCourtForms.com