Joanne Barnes

Joanne Barnes or her accounting firm was Jean O’Connell’s accountant on or before January 12, 1976, (based on the amended state return) to Jean O’Connell’s death in 1991. Joanne Barnes also did the accounting for the trust u/w of H. A. O’Connell for 1991. The only known letter from Joanne Barnes from 1976 (estimated/guess) to 1991 is her letter of August 16, 1986, to Jean O'Connell, copy to me.


1981.04.25   (Statement) (CPA firm of Joanne Barnes to Jean O’Connell)
"Preparation of Federal and Virginia income tax returns for the year ended December 31, 1980, and other accounting services to date     $320.00 "


1985.05.08+   (Jean O’Connell’s memo of her phone call to Joanne Barnes)
(Jean O’Connell to Joanne Barnes part follows)
"So Kaiser-Hilton.  Joanne - 549-7800
My son Tony called.  He said he wanted very much to be the full trustee with an agent to receive notices and processes from the court & commissioner as in the May 8th letter.  Would First thing is to have the final accounting based on same figures as in the 1st accting.  Send it to me- do I have to sign it”
(Joanne Barnes to Jean O’Connell part follows)
"call- will do draft of final acting. Deed to property-convey to court.  Needs how much”


1985.08.16   (Joanne Barnes to Jean O’Connell)
"RE: Estate of Harold M. O'Connell
Dear Mrs. O’Connell:
Your son requested that I furnish him copies of the Court Accountings that had been filed for the Estate.  I have sent them on to him today.  I am also enclosing a copy of the schedule which I believe reflects the fraction of the estate’s one-half interest in each property to which you and the Trust are entitled.   If the transfers are made in these percentages, you would then own 56.475% of each property (50% owned individually plus 12.95% of one-half interest in a property.  If you and the Trust chose at some time in the future to exchange all or part of an interest in a property,  I believe it should be done based on the then current fair market value of the properties.  In such case,  I would recommend that you have the properties appraised by a qualified real estate appraiser.  With regards to your request that I serve as co-trustee of the Trust with your son, I regret that I must decline to be either co-trustee or act as agent to receive notices and processes for him.   Please call me and we can discuss this further.
Very truly yours,
Joanne L. Barnes
Cc: Mr. Anthony M. O’Connell”

Note: This is the only known letter from Joanne Barnes to Jean O'Connell.


See big envelope 3 in "JeanOConnell.memos". Advice given to Jean O'Connell, some appears to be from Joanne Barnes. .


1989.03.27  (Statement) (CPA firm of Joanne Barnes to Anthony O’Connell)
"As of March 18, 1989
Tax consolidation re Trust U/W of Harold O’Connell             $110 "


1991.11.25   (Joanne Barnes to Jean Nader)
"Re: Estate of Jean O'Connell
Dear Ms. Nader:
I am writing to you at this time as a follow-up to our conference regarding your mother's estate. I thought it would be helpful to you to have a timetable of' sorts of the filing requirements which will be coming up in order for you to formulate a basic plan.

  • Approximately January 15, 1991 (four months after qualification) an inventory is filed with the Commissioner of Accounts in Fairfax County listing the assets and value at the date of death.
  • April 15, 1992 her final income tax return would be due.
  • June 15, 1992 a Federal estate tax return would be due if her assets exceed $600,000.
  • December 15, 1992, and each year until the estate is closed, an estate prepares an income tax return on net income it receives. This can be a fiscal year ending no later than August 31, 1992 and thereafter, so the first return would be due December 15, 1992.
  • Approximately January 15, 1993 (16 months after qualification) a court accounting of all probate assets, income and expenses would be due. If a court accounting is required, it is filed annually until the estate is closed.

While I'm certain Mr. White has probably discussed these filings with you, I thought it would be appropriate for you to understand the timing requirements.
Please contact us directly if we can be of any assistance to you in preparing these documents. We will also be happy to work with Mr. White if that seems appropriate. Louise Priest will be working with me on this estate and will also be familiar with this information if you need assistance.
Very truly yours,
Joanne L. Barnes”


1992.04.29   (Statement) (CPA firm of Joanne Barnes to Anthony O’Connell, Trustee)
"Preparation of Federal and Virginia fiduciary income tax returns for the year ended December 31, 1991 and preparation of annual court accounting for the year ended December 31, 1991                                                                              $3,100 "

1992.05.14 (Dorothy Uhlir [receptionist(?) at CPA firm] to Anthony O'Connell)
"As per our telephone conversation, enclosed is a copy of your's mother's 1988 Gift tax return.
When we may be of further service, please call us"


1993.02.01   (Statement) (CPA firm of Joanne Barnes to Edward White)
"Preparation of Federal and Virginia fiduciary income tax returns for the year ended August 31, 1992                                                                                    $1,000 "             

1993.02.12 (CPA firm of Joanne Barnes and Forest Balderson to Anthony O’Connell)
"Re: Trust u/w of H. A. O'Connell
Dear Mr. O’Connell:
Joanne Barnes has asked me to respond to your letter of January 21, 1993 concerning the differences in the "Total distributions" from the court accounting and the fiduciary return. I will also try to answer the other questions in your letter.
The amount on Page 2, Line 12 of Form 1041 in the amount of $146,795 is the figure on a work paper which I previously gave to you (copy attached). Listed below, again in another format, is how that $146,795 was arrived at:

  Mrs. Jean O'Connell          
    Check #230   $   40,000.00  
    Check #251 (R. E. taxes)          
       ($3,330 x 53.9006%)       1,794.89  
  Sheila O'Connell          
    Check #268       20,000.00  
    Check #276       15,000.00  
  Jean Nader          
    Check #267       20,000.00  
    Check #277       15,000.00  
  Anthony O'Connell          
    Check #269       20,000.00  
    Check #278       15,000.00  
    Total amount of checks   $   146,794.89  

"The $146,794.89 or $146,795 was the total amount of cash distributed to the beneficiaries or heirs of this trust during the calendar year 1991.
The $1,794.89 of real estate taxes which you as Trustee paid on behalf of the three heirs (Shelia O'Connell, Jean Nader and Anthony O'Connell) was an obligation owed directly by the three heirs as your mother's interest in this real estate passed directly to each of you at her death. When you received the K-1's for 1991, attached was a schedule for each of you to report 1/3rd of these real estate taxes on your individual income tax returns.
The final point in your letter is in regards how to treat the $1,475.97 of cash which was paid to your mother's estate in 1992. This is just a cash transfer to cure a cash deficiency as of the date of death and NOTHING else. On page 4 of the Seventh Account, your mother owed the Trust at the end of the Sixth Account $3,705.74 but you had underdistributed $5,181.71 of cash through her date of death. The $1,475.97 just completes what was due her. The transfer to her estate has no tax effect for either 1991 or 1992.
I hope that the foregoing has answered your various questions. I am also returning to you, the letter which you sent with your letter of January 21, 1993. I have made a copy of it for our files.
Very truly yours,
Keller Bruner & Company, P.C.
Forest N. Balderson”


1994.09.30   (Joanne Barnes to Jean Nader)
"Mrs. Jean M, Nader
350 4th Avenue
New Kensington, Pennsylvania 15068
Re:  Estate of Jean M. O'Connell, Claim for refund of Virginia taxes paid on a Federal pension
Dear Mrs. Nader:
You are the residuary legatee who is to receive any refund collected from the Commonwealth of Virginia in regard to Jean M. O'Connell's illegally taxed Federal pension. It will be your responsibility to see that the proper portion of any refunds received is distributed to the other heirs.
Please sign and date the enclosed Forms FR-4 and FR-6 and return them to us in the enclosed envelope as soon as possible. A copy of both of these forms is for your records. We will then have Anthony O'Connell sign these forms at our office and obtain a signature from Sheila O'Connell-Shevenell. These claims must be sent to the Virginia Department of Taxation before November 1, 1994 with the signatures of all of the residuary heirs on them.
Your immediate attention to this matter would be greatly appreciated. If you have any questions, please feel free to call us.
Very truly yours,
Joanne L. Barnes, CPA”


1994.10.12 (Joanne Barnes to Anthony O’Connell)
"Dear Mr. O'Connell:
As an heir of the Estate of Jean M. O'Connell, you are entitled to claim a share of federal retired pay illegally taxed by the State of Virginia for the years 1985-1988. To make this claim the state requires each person specifically named in the will or each residuary legatee to sign Form FR-6 and enclose this form with the claim. This Form FR-6 designates Jean M. Nader to act on the estate's behalf with the Virginia Department of Taxation.
Virginia requires that only one heir or the executor act on behalf of all heirs. The refunds will be sent to this person, who will be responsible for distributing it among the heirs. We have been asked to prepare the claim on behalf of the Estate.
To ensure the claim is filed by the November 1, 1994 deadline, we ask your cooperation by returning this form to us as soon as possible. Please sign and date the enclosed Form FR-6 and return it to us in the enclosed envelope. A copy is enclosed for your records.
If you have any questions please contact us.
Very truly yours,
Joanne L. Barnes, CPA”
(FR6 and instructions in pdf reference)