The only way to get a felony or misdemeanor conviction expunged from your record in Pennsylvania is to get a pardon from the Governor.  Before you start filling out your application, you must obtain the following documents from the Court of Common Pleas in the county where you were convicted:

1. Criminal Complaint
2. Affidavit of Probable Cause
3. Criminal Information/Indictment
4. Final Plea or Verdict
5. Sentencing Order
6. Proof of Payment of Financial Obligations such as fines, costs, restitution, supervision fees. If you have an outstanding balance, provide a receipt showing your current balance and the date of your last payment.

You can download an application from our website resource page or hire our firm to help you complete it and represent you at the hearing.  Once you send in the application to the Board of Pardons office and is complete and accurate the Board will send you a letter confirming the filing of the application.  Staff from the Pennsylvania Board of Probation and Parole conduct investigations for the Board of Pardons. They will report all criminal history and driving violations found.  They will also conduct a telephone interview or an in-person interview in your home to provide the Board with your present personal status.

The following is a list of items you will need to gather in advance of the meeting with the investigating staff:

• Residence: rental agreement, mortgage statements, rent receipts, etc. as applicable;
• Marital Status and Family Composition: marriage decrees, divorce decrees, birth and or death certificates, etc. as applicable;
• Employment: pay stubs, W2’s, evidence of income to include alimony, unemployment, VA benefits, etc. as applicable;
• Resources: investment statements, life insurance policies, checking and savings account statements, total family income, value of all property to include vehicles, vacation property, rental property; etc. as applicable;
• Liabilities and Indebtedness: loan statements, mortgage statements, installment (credit card) statements, delinquency on any utilities, etc. as applicable;
• Membership in Organizations and/or other Civic Organizations: membership cards for any volunteer, civic, church related organizations, etc. as applicable;
• Religious interests: interests and activities of the Applicant, as applicable;
• Mobility and Travel: addresses and dates of residences for the past ten years;
• Employment History: record of jobs held for the past ten years as shown by W2’s, pay stubs, etc. as applicable;
• Educational History: history of education as shown by diplomas, certificates, transcripts, etc. as applicable;
• Military Service: branch of service, dates of entry and discharge, type of discharge, rank attained as shown by a DD-214; as applicable;
• Community Reputation and Reference: names and contact information of at least 3-5 references to be contacted by the investigating Agent, or letters of support.

Please Note:  Before submitting your application, please be sure that you are willing to make yourself available to the parole staff. The Board has determined the interview and verification of the information provided as requirements and you must adhere to them.  Failure to make yourself available to parole staff either by telephone or the in-person interview and/or to provide the requested information will result in your application being administratively withdrawn.
If you do not reside in Pennsylvania, parole staff’s standard procedure is to send you a worksheet to complete followed up by a telephone interview to confirm the information contained in the worksheet.

You should expect a delay from the time your application is filed until you are interviewed.  This will ensure that the information regarding your present personal status is current and accurate when it is reviewed by the Board.

Department of Corrections – This agency is responsible for preparing a report for incarcerated individuals only.

District Attorney/President Judge – The District Attorney and President Judge in the county where the crimes occurred are given a chance to provide an opinion on the merits of every application. In cases involving more than one jurisdiction, a copy of the application will also go to the appropriate District Attorney and President Judge in that county.

Once all of the necessary reports have been received, the Board Secretary and staff will send to each Board Member in advance an applicant’s file to be reviewed for a hearing. The Board will grant a hearing if two (2) of the five Board members approve. Hearings for lifers or prisoners serving time for crimes of violence may only be granted upon approval of three (3) Board members. Attempted crimes of violence are included in this and offenses committed while in visible possession of a firearm, for which sentencing was imposed, will also require a three (3) member vote. If the required number of votes are not obtained, the process has ended and the applicant will not receive a pardon/commutation.

If a hearing is granted, a calendar is prepared, listing each application to be heard at the specified public session and the following individuals/agencies will be notified of the time and place of the hearing:

1.  Applicant/Representative

2.  Board of Probation and Parole

3.  Department of Corrections (If incarcerated)

4.  District Attorney, President Judge

5.  Victim(s) or Victim(s) Next of Kin

6.  Newspaper in the county where an applicant committed the crime(s) for which he/she is seeking clemency. At least one week prior to the public hearing, notice must be published stating the applicant’s name, the crimes(s) with respect to which the applicant has applied for clemency, clemency type, the institution, if any, in which the applicant is confined and the time and place of the hearing at which the application will be heard. Newspaper publication is required for every application to be heard by the Board.

The Hearing:

Hearings are held in the Supreme Court Courtroom in Harrisburg. The Board meets on a regular basis, as determined by the Board. On the scheduled day, the Board convenes at 9:00 A.M. for morning sessions or 1:00 P.M. for afternoon sessions. The Board’s secretary will call the session to order and the Board’s chairman will present opening remarks. Following the opening remarks, the first case, as listed on the calendar, is called to present their case. No more than fifteen minutes is allowed for each applicant’s presentation. Each case is called in consecutive order with each informal presentation adhering to the following format:

Applicant’s and  Supportive speakers’ presentation.

Victim’s or victim’s next of kin’s presentation or anyone who would like to speak in opposition of the application.

The Results:

Following the public hearing session, the Board meets in Executive Session. The Board reconvenes to vote in public. If a majority of the Board vote in favor of an application, the Board recommends favorable action to the Governor. If less than a majority of the Board vote in favor, the result is a denial by the Board and the application is not forwarded to the Governor. Life or Death sentence cases require a unanimous vote by the Board to be recommended to the Governor. The Governor, at his discretion, may approve or disapprove any favorable recommendation submitted by the Board. When the Secretary of the Board has received the Governor’s action, all interested parties will be notified of the decision.

Post Result Actions:

Reconsideration – A request for reconsideration of any decision may be made to the Board. The applicant must show a change in circumstances since the application was filed, or other compelling reasons, sufficient to justify reconsideration. Dissatisfaction with the Board’s decision is not grounds to request reconsideration.

Reapplication – An application may not be filed before the expiration of 12 months from a final adverse decision on any prior application. If an application receives two consecutive adverse decisions, an application may not be filed before the expiration of 24 months from the last adverse decision.

I strongly encourage our business clients, nonprofit organizations and landlords to issue 1099 forms which are required by law. The reason is IRS Form 1099 provides the means of reporting very specific types of income from non-employment related sources that might not be reported elsewhere. If you paid someone for services (other than employees) you must issue them a 1099 by January 31 of the following year. Business income tax returns including IRS Forms 1120S and 1040, Schedule C include a question asking if Forms 1099 were filed as required and by signing your return, you are certifying that your response is true.

I recommend to all my clients to review all disbursements made from January 1, through December 31, summarizing all payments for services to unincorporated individuals and businesses where the accumulated total is $600 or more.  If you pay a Limited Liability Company (LLC) that is taxed like a corporation you still have to issue a 1099 to that LLC.  Make sure you have the correct name, employer identification or social security number and address of everyone you pay before you pay them.

Beyond having to possibly face an IRS or State audit, if you fail to file the correct information by the deadline, fail to include all the required information on a return, or if you include incorrect information, you can be subjected to an array of steep penalties if you cannot show reasonable cause.  If the payee fails to furnish his or her taxpayer identification number (TIN), they are subject to backup withholding at a 28% rate. If you do not collect and pay backup withholding from affected payees as required, you may become liable for any uncollected amount.

Here are a few additional tips of when you do not have to issue 1099’s:

1. Do not send a 1099-MISC to an employee since that is what a W-2 is for.  Remember that someone that performs services for you is either an employee or an independent contractor, but not both.  

2. Do not send a 1099 to someone you’ve paid by credit card, debit card or by services like PayPal. Such payments will be reported on a 1099K that they will receive from their merchant services provider

3. Do not use Form 1099-MISC to report employee business expense reimbursements. Report payments made to employees under a non-accountable plan as wages on Form W-2. 

4. If you pay a non-U.S. citizen who works remotely via the Internet from another country, you do not need to file a 1099 for that person. However, if the foreign worker performs any work inside the United States, you would need to file the 1099. For that purpose, you should have that foreign worker fill out, sign and return to you Form W-8BEN.

5. Do not issue 1099’s to corporations.

If you need help issuing 1099’s or have any questions, please contact Gregory J. Spadea at 610- 521-0604.  The Law Offices of Spadea & Associates, LLC prepares tax returns year round.   

To encourage businesses to buy equipment as well as cars and trucks Congress passed Internal Revenue Code (IRC) Section 179. For passenger vehicles, trucks, and vans (with a gross weight of less than 6,000 pounds), that are used more than 50% in a qualified business use, the total deduction for depreciation including both the Section 179 expense deduction as well as 50% Bonus Depreciation is limited to $11,060 for cars and $11,160 for trucks and vans. If the automobile cost $20,000 and is used 100% for business the business would get an IRC Section 179 deduction of $11,060 and a regular depreciation deduction of $1,788 (20% of the $8,490.00 difference). If the vehicle is used less than 100% for business both the Section 179 deduction and regular depreciation deduction are reduced proportionately based on the actual business use percentage.

SUV’s, trucks and vans with a gross vehicle weight rating above 6,000 lbs. but no more than 14,000 lbs. qualify for expensing up to $25,000 if the vehicle is financed and placed in service prior to December 31. In addition the business can deduct 50% of the remaining cost over $25,000 as bonus depreciation. However, the 50% bonus depreciation break will expire on December 31, 2014 unless Congress extends it.

For example, a new heavy SUV used 100% for business that costs $52,000 and qualifies for Section 179 could be written-off in 2013 as follows:

First Year Section 179 Deduction:                        $25,000
Bonus Depreciation (50% of remaining balance):  13,500
Regular Depreciation (20% of remaining balance):  2,700
Total First-Year Write-Off:                                     $41,200

However, businesses that experience net operating losses cannot claim an IRC Section 179 deduction that would create or increase an overall business tax loss. However they may take the 50% bonus depreciation deduction, and carry the remaining net operating loss forward were it can be used in future years.

If you have any questions or need help with your taxes or business deductions call Gregory J. Spadea of Spadea & Associates, LLC in Ridley Park at 610-521-0604. Spadea & Associates, LLC prepares business and individual tax returns year round.