HomeMy WebLinkAbout12-04-06
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF INDIVUWAI;l~~'sJ,",~J-
INHERITANCE TAX Dlj(l$Iil/f"'v' ,."
PO BOX 280601 . <>, .: "
HARRISBURG PA 17128-1Ili~i.)\';
I,HHERITANCE TAX
RECORD ADJUSTMENT
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P RICHARD ~'~ERESQ" '
MANCKE E1\Q~"
2233 N FRONT ST
HBG
PA 17110
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-17-2006
SIODLOWSKI
06-18-2005
21 05-0698
CUMBERLAND
101
*
REV-1593 EX AFP (03-05)
AARON J
Allount Rellitted
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
ESTATE OF SIODLOWSKI
AARON
.. INHERITANCE TAX RECORD ADJUSTMENT ..
J FILE NO. 21 05-0698
ACN 101
U)
(2)
(3)
(4)
(S)
(6)
(7)
.00
.00
.00
.00
345,833.34
.00
.00
(8)
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, subllit the upper portion of this forll with your tax paYllent.
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REV-1593 EX AFP (03-05)
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
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)
S. 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/Adllinistrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governllental Bequests; Non-elected 9113 Trusts
Net Value of Estate Subject to Tax
10.
11.
12.
13.
14.
TAX:
IS. Allount of Line 14 at Spousal rate
16. Allount of Line 14 taxable at Lineal/Class A rate
17. Allount of Line 14 at Sibling rate
18. Allount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS.
(9)
UO)
21,992.18
2,062.00
(11)
(2)
(3)
(4)
DATE
11-17-2006
(Schedule J)
US)
(6)
(7)
(8)
.oox 00 =
321.779.06 X 045=
.OOX 12 =
.00x 15 =
(9)
345,833.24
24,054.18
321,779.06
.00
321,779.06
.00
14.480.06
.00
.00
14.480.06
.
.. ....... ,......,u. I+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-23-2006 CD006369 .00 3,000.00
06-22-2006 CD006879 .00 11,480. 06
09-21-2006 CDOO7232 211 .60- 211 .60
TOTAL TAX CREDIT 14,480.06
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00 I
. IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. J~V
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DU 'D
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
I
.
BOARD OF APPEALS
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTlAENT,OF REVENUE
P RICHARD WAGNER ESO
MANCKE WAGNER & SPREHA
2233 N FRONT ST
HARRISBURG PA 17110
IN RE ESTATE OF:
SIODLOWSKI AARON J
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
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MAILING DATE:
0619831
Inheritance
Protest
2105-0698
101
9/4/2006
9/20/2006
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
November 15, 2006
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~ d ~\- DECISION AND ORDER
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~ Septe~er 4, 2006, the Department issued an appraisement and assessment
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which imposed a $211.60 interest charge. That interest accrued on the unpaid inheritance
tax obligation from March 18, 2006 or nine months after decedent's death, until June 22,
2006, the date the tax obligation was paid. Petitioner is protesting the interest charge by
arguing that the tax obligation was paid within a short period of time after the estate
received the proceeds from the insurance company settlement.
Section 2142 of the Inheritance and Estate Tax Act of 1991 states that inheritance
tax is due at the date of the decedent's death and shall become delinquent at the expiration
of nine months after the decedent's death. Section 2143 of the 1991 Act provides for the
assessment of interest after the date of delinquency unless the tax was not paid because of
litigation or other unavoidable cause of delay. The term "litigation or other unavoidable
cause of delay" is found in existing law and is interpreted to require good faith litigation
arising from an honest disagreement. Husband's Est., 316 Pa. 361 (1934).
SIODLOWSKI AARON J
BOARD DOCKET NO. 0619831
Page 2 of 2
By letter of October 12, 2006, the Board requested that Petitioner supply documentation
to establish when the settlement proceeds were actually received by the estate. As Petitioner,
to date, has failed to respond to that request, the Board has no basis upon which to grant
relief.
Accordingly, it is hereby, Ordered that the protest is denied. The Department's
appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
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).