The URL can be used to link to this page

Home My WebLink About96-0526 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ("''""it''', ,BURt'AU 'OF INDIVIDUAL TAXES rF~CRDtD '0~;-":'.J: ( R~~~~:Il~~~~T~~~T ~~H:~~T~:~~oIAX DIVISION .,,- "UOlNTL Y HELD OR TRUST ASSETS HARRISBURG PA 171Z8-0601 . REV-1604 EX AFP (03-05) lnnr,tmv 20 PM 2: 58 CU:RK Or: T ORfJt\A.~~S,~9~:- I D~ KATHLEEN F GEY~M\-:;.lL,I'! " .'.. ,,\ 711 SPRINGVALE RD GREAT FALLS VA 22066 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSNI'DC ACN 11-14-2006 FREY 02-12-1996 21 96-0526 CUMBERLAND 174-09-4125 96126196 Allount Rellitted NAOMI R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1604 EX AFP (03-05) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 11-14-2006 ESTATE OF FREY NAOMI R DATE OF DEATH 02-12-1996 COUNTY CUMBERLAND FILE NO. 21 96-0526 ADJUSTMENT BASED ON: S.S/D.C. NO. 174-09-4125 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 96126196 FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0174094125-1 TYPE OF ACCOUNT: (X) SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 10-07-1994 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due .00 0.500 .00 .00 .00 .06 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE 00 . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) - BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r,-"nr""'- r- _ _INHERITANCE TAX J ",..- , I.-...j , ,; ; '_ . :.' \.,,' ,--,-- , J ,i l . --:S':T:AttKENT OF ACCOUNT *' REV-1607 EX AFP (03-05) 2007 AUG 31 Hi::' 00 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-16-2007 FREY 02-12-1996 21 96-0526 CUMBERLAND 101 NAOMI R CLERK G:-: OG,::'l'.!\i,r: /'r--'llr-.. T, nJ 1:, -oj'" I i I "I MARK E HAL BRUNER ESctU! !". ,,"" Ii GATES ETAL 1013 MUMMA RD STE 100 LEMOYNE PA 17043 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insu~e p~ope~ c~edit to you~ account, submit the uppe~ po~tion of this fo~m with you~ tax payment. CUT ALONG THIS LINE --------------------------------------------------------------------------- ..... RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF FREY NAOMI R FILE NO.21 96-0526 ACN 101 DATE 07 -16-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-14-2007 PRINCIPAL TAX DUE: 8,311.64 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-05-1997 AA242522 .00 631. 69 08-21-2006 CDOO7123 5,264.99- 30,000.00 11-28-2006 REFUND .00 16,733.43- 06-21-2007 REFUND .00 321. 63- TOTAL TAX CREDIT 8,311.64 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ . .BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS *' REV-1604 EX AFP (03-05) KATHLEEN F GEYER 711 SPRINGVALE RD GREAT FALLS VA 22066 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 11-14-2006 FREY 02-12-1996 21 96-0526 CUMBERLAND 174-09-4125 96126197 Allount R_i ttad NAOMI R MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1604 EX AFP (03-05) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 11-14-2006 ESTATE OF FREY NAOMI R DATE OF DEATH 02-12-1996 COUNTY CUMBERLAND FILE NO. 21 96-0526 ADJUSTMENT BASED ON: S.S/D.C. NO. 174-09-4125 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 96126197 FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0174094125-4 TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 10-07-1994 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due .00 0.500 .00 .00 .00 .06 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE 00 ~ If IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (6-88) . '* INHERITANCE TAX . EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER NAOMI FREY 2196-0526 REVIEWED BY ACN PHYLLIS HOCH 96126196,97 SCHEDULE ITEM EXPLANATION OF CHANGES NO. The above referenced ACN has been reduced to zero, as this account was reported on the probate return. PaQe 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DcrnpDED QCF''';- '"',-INHERITANCE TAX . 1_'j4" :.' . 1~~.rsY~TEMENT OF ACCOUNT th'!~LJ '* REV-1607 EX AFP (03-05) ZUD6 DEe 26 PH 12: '5 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-18-2006 FREY 02-12-1996 21 96-0526 CUMBERLAND 101 Allount R_i tted NAOMI R CLERK OF ORp:-!t,iJ~ ('r)I. IRT j 'i " j '.~. i,......,,~ \.) I MARK E HALBRUNI(l~;~SQ 1 , Pl\ GATES ETAL 1013 MUMMA RD STE 100 LEMOYNE PA 17043 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE NOTE: To insure proper credit to your account3 subllit the upper portion of this forll with your tax paYllant. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE3 PA 17013 REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF FREY NAOMI R FILE NO. 21 96-0526 ACN 101 DATE 12-18-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE HAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE3 APPLICATION OF ALL PAYMENTS3 THE CURRENT BALANCE3 AND3 IF APPLICABLE3 A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT DR RECORD ADJUSTMENT: 11-13-2006 PRINCIPAL TAX DUE: 83503.35 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-05-1997 AA242522 .00 631.69 08-21-2006 CDoo7123 53394.91- 303000.00 11-28-2006 REFUND .00 163733.43- TOTAL TAX CREDIT 83503.35 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 iii IF PAID AFTER THIS DATE3 SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $13 NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR) 3 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ~ BUREAU OF INDIVIDUAL TAxJ~:~CnRDED OFFiCE, INHERITANCE TAX DIVISION "", , PO BOX 280601 HARRIS8URG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX '* ',,_II RECORD ADJUSTMENT ~ 'f 2007 JUN 29 PH I: 09 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN CLERK OF ORPHAN'S COURT MARK E HALBR~tiJr:eSQ.t')', (Y:: . p/\ GATES ETAL 1013 MUMMA RD STE 100 LEMOYNE PA 17043 REV-1593 EX AFP <03-05) 06-15-2007 FREY 02-12-1996 21 96-0526 CUMBERLAND 101 NAOMI R Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- ESTATE OF FREY R FILE NO. 21 96-0526 .. INHERITANCE TAX RECORD ADJUSTMENT .. DATE REV-1593 EX AFP (03-05) NAOMI ADJUSTMENT BASED ON: VALUE OF ESTATE: BOARD OF APPEALS REFUND 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return (9) (10) 13. 14. ACN 101 06-15-2007 (1) (2) (3) (4) (5) (6) (7) 100,000.00 58,505.33 .00 .00 11 , 750 .82 9,768.26 8,312.00 (8) 188,336.41 24,691.64 7,260.52 (11) (12) (13) (14) 31,952.16 156,384.25 17,856.81 138,527.44 Net Value of Estate Subject to Tax Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: DATE 12-05-1997 08-21-2006 11-28-2006 + INTEREST/PEN PAID (-) .00 5,264.99- .00 NUMBER AA242522 CD007123 REFUND .00 X 00 138,527.44X 06 .00 X 00 .OOX 15 (19) .00 8,311.65 .00 .00 8,311.64 AMOUNT PAID 631.69 30,000.00 16,733.43- TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 8,633.27 321.63CR .00 321.63CR II IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. q' IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) BOARD OF APPEALS POBox 281021 HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE MARK E HALBRUNER ESQ GATES HALBRUNER & HATCH 1013 MUMMA RD STE 100 LEMOYNE PA 17043 0'\ o Cf I- cr:: : =>Cj l.L- 0 r ., ou'-' frSD uJ2 --l ~ j:'< U-Ci: CL6' O::~:i o~ o IN RE ESTATE OF: FREY NAOMI R DOCKET NO. : TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: 0'\ N :z: :::> J r0- c::::> = c-..o MAILING DATE: 0624412 Inheritance Refund 2196-0526 101 11/20/2006 12/1/2006 SHAWN E YOUNG Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email:shyoung@state.pa.us June 4, 2007 c} UJ ~i? " E~: I.,.: C:!- ::lC 0- .. - DECISION AND ORDER The Department issued an appraisement and assessment on November 20, 2006, which reduced the value of the charitable bequest exclusion from $26,381.50 to $14,661.60, based on ten percent of the decedent's gross probate estate. The Petitioner has argued that ten percent of the gross probate estate is $17,856.81, and that the additional $8,524.69 represents interest paid to the charities as required by law, which should also be an allowed deduction. For Pennsylvania inheritance tax purposes, a charitable bequest is an exclusion and not a deduction, so that in order for the Department to exclude a portion of the estate from tax, we must look to the assets in the estate. In the immediate case, the decedent's probate assets included an annuity which was reported as a non-probate asset on Schedule G, but apparently paid to the estate where the funds became part of the probate estate. Consequently, the gross probate assets of the estate would be the sum of the FREY NAOMI R BOARD DOCKET NO. 0624412 Page 2 of 2 -- assets reported on Schedules A through E, plus the annuity reported on Schedule G, or $178,568.15. The Board finds that ten percent of the gross probate estate is $17,856.81. The Petitioner has also requested that interest paid to the charities under 20 Pa.C.S.A. 3543(a) be treated as charitable bequests. However, the interest payments represent an equitable distribution of interest income earned from the date of death to the date the charitable bequests were actually distributed. Since that interest income did not exist as of the date of death, it is not an asset in the decedent's estate and cannot be excluded from tax as a charitable bequest. Accordingly, it is hereby Ordered that the petition for refund is granted-in-part. The Department is directed to increase the allowable charitable bequest exclusion to $17,856.81. It is further Ordered that a refund be issued for any resulting overpayment, plus appropriate interest. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER ANY APPEAL FROM THIS DECISION MUST BE FILED ON OR BEFORE SEPTEMBER 4, 2007 WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT STREET, SUITE 400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974. A REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).