HomeMy WebLinkAbout97-00777
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COHHONWF,AllH Of PENHSVLVANIA
DEPAM'HEHT or REVUIUl:
BUREAU Of INOlVIDUAl TAMfS
DEfI'. lIUOl
tlARAI SllJRO, PA 11126"0601
.
FILE
ACtl
DATE
NO. 21,<)7 '7')7
97139636
09-16-97
TYPE OF ACCOUNT
o SAVINGS
IXl CHECKING
o TRUST
o CERTIF.
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
m.lt4lU'''tHII
EST, OF MARIAN G METZGER
S.S, NO, 182-22-6110
DATE OF DEATH 07-11-91
COUNTY CUMBERLAND
MARILYN M BERLIN
410 BLACK LATCH LN
CAMP HILL PA 17011
REHIT PAYHENT AND FORHS TO.
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
,'lC I
HELLON PSFS hall provld.d thl OIPartllllnt with the Infor",,,tlo" listed below which has blln u..d In
calCUlating the potentl,,1 ta~ due. 'heir rlcord, Indicat. th~t at the dlath of the above decAdlnt, YOU were a joint ownlr/blnefIciary of
ttlll aO<<lount. tfyou fill thh Inforllatlol\ II 1noorrlct, plla.. obhlnwr1tten corr.ctllln frail th_ Unanclal Institution, attach a OOpy
to thll for. and r.turn it to the above addr.... 'hll account 11 taJ(abl. In ac(;ordance with the InhldhnM T~" I "~I. ,..f tt.", ~"~"'~!'1~!'!~Hh
of ~lnnIY!V'nla. uu~.tlon' May bl an.w.red by oall1ng (717) 181-U3ll.
COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Aooount No. 112-110-1750 D.t. 01-07-76
E.tobll.h.d
Aooount 8.1.n.. 143,20
P.ro.nt T...bl. K 50,000
AMount SubJ.ot t. T.. 371 .60
T.. R.t. K , 15
Pot.nU.l T.. Du. 55.74
PART TAXPAYER RESPONSE
ill I t~~~LI,IIl.toIlISPO"DWm RESUL TIN 'ANOFFICIAL, . ,.AX ASS!!SSM!!NT.. BASEDON,.HISNOnCI
.,
'0 In sur. proplr credit to your account, two
(2) cople. of thlt not tee ~ust aCCOhpany your
pay.ent to the Rlgllter of Will.. Hak. chQok
payable tal "RIght.r of Willi, Alllnt".
HO'E I If ta~ pa~llenh sr. .ad. withIn thr..
(3) Ronth. of the dee.dent', data of death,
you lIav d.duct a Sf. discount of thl tax due.
Any Inheritance tal( due will b.ca.. d.llnqu.nt
nln. (9) Ilonths after the date of dlath.
[ C~~~K ]
BLOCK
ONLY
o Th. above Il1forllltlon and talC due Is correot.
1. You ..Iy ohoo" to r.llit pay..nt to the R.gIst.r of Will, with two cople. of thi. notlcl to obtain
II dlloount or avoid Inter..t, or you lIay chick box "A" and r.turn this notlc. to thl RIgi,t.' of
Willi and an offlolal ...al...nt will b. 1.lued by thl PA Depart.ent of Rlvenue.
a. [] Th. above a...t ha. b..n or will b. report.d and ta~ paid with the P.nn'Ylvanla lnh.rltano. TaK r.turn
to bl filed by the dlc.d.nt', repr...ntatlv..
C. [] The abovo InforMatton 1'"=.~nClorr'(lt arId/or debt. and deduot1onl wire paid by you.
'tou IIUlt oo.pl.t. PART t!J andlor PART ~ bilow,
PART
~
TA~
If ~ou Indicat. a differen-t tax ,.at., pl.... ,t.t. YOUr'
relationship to decadentl
OFFICIAL USE ONLY 0 MF
PA DEPARTMENT OF REVENUE
, ,............... ."... , ". .........
LINE
RCTwRi, COj.1~UT"T:ON OF
1. D.h Eohblloh.d 1
2. Aooount Dalance 2
5. Percent Taxable 5
4. AMount Subject to Tax 4
S. Debt. and Deduction. S
6. AMount Taxable 6
7. Tal( Rate 7
8. T.l( Due 8
iA^ c:~ ~CINi ,ii\U3i ;'C;;'\.iiri.i r~lI'
o 1-07-76/J
743.202
K 50 :5'
17 I (;04.
7SS 4R 'S
o 00 . 6':""
)( 1 r) ;.7
0.00 8
DEBTS AND DEDUCTIONS CLAIMED
PART
I!l
DATE PAlO
AMOUNT PAID
oESCR I PTI ON
l30ard Pharnuc,
PAYEE
SelC ..e Ml:'Jnorla.. 1105),
Ra c~rs Fl.owers
,
Hm.
C s ~
Ul)
715 7
TOTAL (Enter on line S of Tax COMput.tion) .
haye reported above are true, corr.ct and
HOME (717 ) 737-8822 'lues, -Thurs.
WORK (717 ) 236-4077 M-W-F ~
p.rjur~, I declare that the 1.ct. I
knowl.dge and belief.
.....-"
PURPOSE OF
NonCE I
PAVMENT I
REFUND (CR) I
I;
1]-'
To fu1fll1 the r.tlulr~.,er~}il I)f SlIot1on )?l4U of the Inheritance and Estat. TalC Act; Aot 21 of 1995. (72' P,.S,
Seetton 9140),
D.tach the top portion of this Notlcc ~nd SUbMJt with your pay~ent to the Regist.r of Wills prJnt.d on the
I'.ver.. sl~e.
-- Hake che~k or ~oney order payable tOI REGISTER OF WILLS, AGENT.
A refund of a talC credl t, which WfllJ not requested on the talC return, lIlay be requested by completing an "~ppl JcaUon
for Refund of Pennsylvania InherJtance and Estnte Tax" <REV~1313), AppllcatJon. are avallobl. at the OffJce of
the Register of Wllls, flllY of the 23 Revenue District Offlces or by calling the speetal Z4-hour answering service
nu,.bers for forllls orderingl In Pen'lS~IV8nla 1-800-362-20!)O, outside PenllsylvClnla IInd within local
Harrisburg 8rea (117) 787-8094, TOOl (117) 172~2252 Olear1n!l Impairild On1'/).
O&JECTIONSI An~ party In interest not satisfied with the apprais.~ent, allowance or disallowance of deductions or a.oess~ent
of talC <Including discount or interest) as shown on this Notice may object within sixty (60) days of reoelpt of
this Notice by:
"written prote.t to the PA Department of Revenue, Board of Appeals, Dept, 281021, tlar,.isburg, PA 1712a~10Zl, OR
--electing to have the lIlatter d.ter"ined at the audit of the aooount of the personQl r.presentatlv., UR
w-appeal to the Orphan,' Court
ADMIN-
lSTRATIVE
CORRECTIONS I
DISCOUNT I
j:)ENAlTV:
INTEREST I
Factual errors disc_overed on this asseSSMent should be addressed in wriUng tOI PA Departllll1lnt of Revenue,
Bur.au of ~ndlvidual taKe', ATTNI Post AlleUllent Review Unit, DEPT. 280601, t1l1rrIsuurg, PA 17128-0601
Phon. (717) 781-650S, See pRge 5 of the booklet "Instruction' for Inheritance lflx Return for a Resident
Oecedent" (REV-1501) for an l1I)(plan~tlon of adllllnlstratively correctable errors,
If any tax due Is paid within three (1) calendar 1I0nths after the deced.nt's death, fl five percent (5X)
discount of the tlx pald ls allo~.d,
The IS% tax alln.sty non-participation penalty is cOllputed on the total cf the tax and interest assessed, ~nd not
paid befo,.e January 15, 19Q6, the first day sfter the .nd of the tax a"nesty periOd. This non-partic1paUon
penllty is appe~lable in the sallie lianneI' and In the the sa~e tl~11I period as you would appeal the talC and Intere.t
that has b.en &luned a. indicated on this noUc..
Inte,.e.t is charged beginning with flr~t day of delinquency, or nine <91 ~onthl and ~n. (1) day
fro. the date of d.ath, to the dati of pay"ent. TaXIS which beea.e delinquent Defore JflnUary I, 1Q8?
bee,. Interut at the rat. of six (6%1 peroent plr annuli caloulated 5t I!l dally rate of .000164,
All talC" which b.oalle dllUnqu.nt 0" or after January 1, 1982 will bear Intlre.t at " rate whloh will vary fro.
call1ndar year to calendar year with that rate IInnounclld by the PA Departlll8nt of Revenue. The applicable
intere.t rat.. for 1982 through 1998 ar-til
Vear Intere.t Rat. Dally Inhrut Factor
Vel'lr Intere.t Rfote Dally Interest Facto,.
1981 9% ,000247
1988-1991 11% .000101
1992 9% .000247
199!-1994 7% .000192
1995-1998 9% ,000147
1982
1983
1984
1915
1986
--lnter..t
lOX
16X
11%
U%
10%
I. calculated a,
,000548
,000438
.000501
.000356
.000214
follow.:
INTtRtST . BALANCE OF TAX UNPAID X NU"BtR OF DAYS DtLINQUtNT X DAILY INTEREST FACTOR
--Any NoUce luued aft.r the tax b.co... delinquent will reflect an interest calculation to fifteen OS) d.~.
beyond th. date of the as.ess..nt. If pay"ent 15 .ad. after the interes' co.putatlon date ,shown on the
NotlQe, additional Int.r..t .u.t b, calculated.