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HomeMy WebLinkAbout98-04126 . . ~ ,..,..,...._......c.... . COMMONWEALTII OF I'ENNSYLVANIA : IN TilE COURT OF COMMON I'LEAS DEI'ARTMENT OF REVENUE : CUMBERLANI> COUNTY, I'A I'laintiff : No: 98 - 4126 Civil v. : Flied: .Iuly 5,1998 : Amount: $3,391.46 TIIOMAS 1'. DRESSLER, II 1'. O. BOX 333 NEW KINGSTOWN, I'A 17072-0333 I>efendant : License #23-2250450 ORDER TO SATISFY TO THE I'ROTHONOTARY: You are hereby authorized and directed to satisfy the lien and judgment, as above captioned, upon payment of your costs only by Defendant. D. MICHAEL FISHER ATTORNEY GENERAL c....', /, r\ /., r \ 1 '/ . . ( I BY "-': r~ ...1.....' ..~. ( '-__(I)~yL ~-(,,( JqJ(~J. Cond~i e #020831 t Si:"Deputy Attorney General . Financial Enforcement Section Office of Attorney General Commonwealth of Pennsylvania 15'h Floor, Strawberry Square Harrisburg, I' A 17120 Telephone: (717) 787-7188 Date: October 27,1998 ';'~".:"-:;;t;::,:;';~:;i . . :':." '"',.;\.." ,tr.' }.f,'i"'t,,{..~Oty.1 ,l)1-h~ ."1',;" ", ""'''''-.1 '.7' r~~ ~; ,-,.~.., "f . '. -....... ........., ;-,-~~ ~-..,...\ ....; . ., . I 2 3 . 'TA)lTYPE ACCOUNTro TfVC PERIOO BEGIN 21133OQ& 02.01.115 211330H o:J.Ot.lllI 4 TfVC PERIOO ENO 02.28096 03.31.06 , , 'n BEST AVAILABLE - MICRO COpy 6 EVENT NUMBER 8 TfVC OUE 7 TOTAL DUE TOTAL: FILING FEE(S): 66.2& 48.1lO 2.0011.01 n.29 n.w 3.:m.o4ll ,,' .','; \~~:'~~'I\:;':':'~::il::"",\",,!;,.~:J1,.':: ~:"::'"'~''' ,. 1.., .. ";"'\'~'\..,'<.' ~t "'''1, .,., ':;, " ;1 'I ,~ J il ::i ;j " ~1 ~\ :1 :1 , ~ " '~ .ti , I, ;~~;\ "1 '.,' '.. ;~~ . t.~. ....., "j , )', :.. ':, ::.. .,. : j " j .ij 1 j :. n ',' " '" ~;Io " " ~ . ':3 ,"', ',j:. ~ ;E~ '::: :,. ',' :_1 .' ...i ,~- REVK.159 (9.o511REVOOOK91 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE , . * BUREAU OF COMPLIANCE DEPT.2B0946 HARRISBURG, PA 17128.()946 CERTIFIED COpy OF LIEN I~D, q<i?-41 ~l9 ~J)\e;\~ " . .. , COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DRESSLER II, THOMAS P PO BOX 333 NEW KINGSTOWN, PA 17072-0333 EIN: 23-2250450/000 Nolico Dalo: July 5. 1998 Notico Numbor: 344.990.598-063-0 To Ihe Prothonotary ot said court: Pursuant 10 the laws of lhe Commonweahh of Ponnsylvania, there is herewith transmitted a certified copy 01 a lien 10 be entered of record in your county. "'" c.u..;\ g51ol~0 .$ C\ c() ~"'-' f',.TI LOQ'r1L\:7, 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END SALES 21133095 07-2041 07-20-41 I 50.00 70.06 SALES 21133095 07-27-41 07-27-41 50_00 69.95 SALES 21133095 01-01-90 01-31.90 I 195.90 328.50 SALES 21133095 02-01-90 02-28-90 329.95 490.65 SALES 21133095 04-01.90 04-30-90 I 156.05 229.13 SALES 21133095 05-01-90 05-31-90 139.24 203.20 I SALES 21133095 06.01-90 06.30-90 143.37 200.75 SALES 21133095 07-01.90 07-31-90 1 89.98 109.86 SALES 21133095 08.01-90 08-31-90 52.27 67.00 SALES 21133095 09-01-90 09-30-90 1 102,06 124.71 SALES 21133095 10-01.90 10-31-90 121.13 137.68 SALES 21133095 11-01-90 11-30-90 1 182.14 325.37 SALES 21133095 10-01-91 10-31-91 0.00 50.69 SALES 21133095 11-01-91 11.30-91 1 0,00 56.94 SALES 21133095 12-01.91 12-31-91 0.00 68.50 SALES 21133095 12-01-92 12-31-92 1 0,00 60.28 SALES 21133095 03-01-94 03-31-94 68.38 111.44 I SALES 21133095 09-01-94 09-30-94 36.99 69.78 SALES 21133095 10-01.94 10-31-94 1 55.28 97.11 SALES 21133095 11-01-94 11-30.94 57.70 101.05 SALES 21133095 12-01-94 12-31-94 I 75.45 127.84 SALES 21133095 01-01-95 01-31-95 79.27 129.71 INTEREST COMPUTATION DATE: 07-15.98 The undersigned, the Secratary of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy 0\ a lien againslthe above named taxpayer lor unpaid TAX. INTEREST. ADDITIONS or PENAL TIES therein due from such taxpayer and which. afler demand lor paymentlhereol, remains unpaid. The amounl 01 such unpaid TAX. INTEREST. ADDITIONS or PENALTIES is a lien in favor 01 the Commonweahh of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. ~a... ~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) July 5. 1998 DATE PART I . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLV ANI A VS DRESSLER II. THOMAS P NOTICE OF TAX LIEN filed this dayol al m. LIENH.OR.JAXES Liens lor Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404. as amended. Liens lor Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 1971. 72 P.S, Section 7345. as amended. Liens lor Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code 011971,72 P.S. Seclion 8112.C. as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuei Use Tax arise under Section 13 of the Fuel Use TaK Act. 72 P.S. Section 2614.13. as amended, Liens for Motor Carriers Road Tax arise under Chapler 96 of the PA Vehicle Code. (75 PA. C.S, 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estale Tax Act of 1982. Act 01 December 13. 1982. P.L 1086. No. 225 Section 1 et. 5eq.. 72 PA. C.s,A. Section 1701 et. seq, (For decendants with date 01 death prior 10 December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961.72 P.S, Section 2485 - 101 et. seq.). Liens lor Slate, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242. Act of March 4. 1971. No.2 as amended. 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code. (75 PA C.S. 9815). LIENliP..JilAXEUEHA~JIEs ANO.J.tITElif.-S.I GENERAL INFORMATiON: CQrporation Tax Liens provided under the Fiscal Code arise al the time of settlement (assessment) and are liens upon the 1ranchises and property, both real and personal, with no lurther notice, The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validily withoul filing of revivai until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. ~~~s~~~ ~:.~t ~~'F~~~I~yer Withhoidino Tax. RQSily T!ansler Tax Sales q I ~x Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax liens are liens upon the lranchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated and shall not attach to stock 01 goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry 01 record, . -, ~LACE.oF-THE.fILING NOTICE F.ORM PLACE OF FiLING: Tho notice 01 lion shall bo filed: (a) In the ""se 01 Real Property, in the ollico of the Prothonotary of the county in which the property subject to tho lien is situated and (b) in the caso 01 Personal Property, whother tangible or intangible, in tho office 01 tho Prothonotary 01 the county in which tho property subjoct to lien is situated. AUTOMATIC.RE"'IVALOF~OJICEAND.~RIOR[LY_OF-.NOJJCE QE~EB!ILRULE.; According to fhe Fiscal Code, the Notice of Lien Is automatically revived and does not require roliling 01 the Notico by tho Commonwoalth. Any Nolico 01 Lien filed by tho Commonwealth shall have priority to. and be paid in luil. belore any other obligalion. judgement. claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charood. EXCEElLOl'l; The Commonweallh does nol maintain priority 01 tax liens over any existing mortgages or liens which are properly recorded atlhe lime that tho tax lien is liled, SEE.; Act of December 12. 1994. P.L. IOf5. No. 138. RELEASEQE.LIEtl Subject to such regulation as the Secretary or his delegate may prescribe, the Socretary or his delegate may issue a cert~icate 01 release 01 any lien imposed with respect to any tax iI: (1) the liability is satisfied, satislaction consisting 01 payment ot the amount assessed togethor with all interest and costs in respect thereol: or (2) the liability has become legally unenlorceabie. EXCEPTION: Interest on Corporation Taxes is computed aller a lion is paid. SEmEM~NLQEAQC9.\lm: The "Totai' column (Column 7) for each type of tax 1i51ed on this Notice 01 Lien comprises the balance 01 Tax Due (Column 6) plus assessed add~ions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. II payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c.s.. F.F., C.L. C.N.1. .~. PER ANNUM IDUE DATE TO PAYMENT DATEI C.1.. G.R.. CA, S.T. .6'. PER ANNUM DUE DATE TO PAYMENT DATE B.L., N.E., G.P., M.1. '6'. PER ANNUM (DUE DATE TO PAYMENT DATE P.UR. .1'1. PER MOOTH OR FRACTlOO (DUE DATE TO PAYMENT DATE) PH., E.M.T. .314 OF 1'1. PER MONTH OR FRACTION S. & U. .314 OF 1'. PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH a. EST. .6% PER AN'~UM LF.T.. F,U.T. '1'. PER MOOTHOR FRACTION M.C.R.T. .1% PER MOOTH OR FRACTION O.F.T. .18",. PER ANNUM For all taxes that are originally due and payable on and alter January 1, 1982, the PA Department 01 Revenue will calculate daily interest on all tax deficiencies using an annual interest mte that will vary from calendar year. Interest is calculated on a daily basis at the 10llowing rates: DELINQUENT DATE INTEREST RATE DAilY INTEREST FACTOR 1I11B2THRU 12/31/82 2()')O. .000548 1/1183 THRU 121'31183 16% .000438 111184 THRU 12131/84 11'1. .000301 lI11B5THRU 12/31fB5 1~ .000356 1/1186 THRU 12131fB6 1~. .000274 111187THRU 12131187 ~. .000247 111188THRU 12131/91 11,. .000301 1I1192THRU 12131/92 ~. .000247 111/93THRU 12/31/94 7'1. .000192 1I1195THRU 12/31/97 ~. .000247 ...Taxes that bocome delinquent on or bel ore December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ...Taxes that become delinquent on or alter January 1, 1982 are subject to a variable interest thaI changes each calendar year. ...Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) ;1 ! ; ~ ~I /!\b. q~- 4-iJi2 Gw.oTV\m " COMMONWEALTH OF PENNSYLV ANI A VS DRESSLER II. THOMAS P , NOTICE OF TAX LIEN Ii led this day 01 at m. LIENS--F~LAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Employer Withholding Tax arise under Section 345 of the Tax Reform Code of 197t. 72 P.S, Section 7345. as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971.72 P.S. Section 8112-C. as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M. as amended, Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,S. Section 2614.13, as amended, Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code. (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of t982. Act of December 13. 1982. P.L, 1086. No, 225 Section 1 et. seq.. 72 PA. C.S.A. Section 170 t el. seq, (For dec.ndants with date 01 death prior to December 131 1982, liens arise under the Inheritance and Estate Tax Acl of 1961,72 P.S. Section 2485- 101 el. seq,), Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242. Acl of March 4,1971, No, 2 as amended. 72 P.S. Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Codel (75 PA C.S. 9815). IJ~NS FOR T AXES.E.e.NAl.I!.Efu'!tiD~!<S.I GENERAL INFORMATION: QQ.r.poration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Personal Income Tax. EmolQY.er Withholding Tax. Realty Transfer Tax. ~ and Use Tax l.iro.!ld Fuels Tax Fuel Use Tax. Motor C...arriers Road TaunQ Motorbus T~ liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary 01 the county where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business 01 the taxpayer. The lien has priority Irom the date of entry of record. ,'-.. eLACEJ2ITI:IE.B~lli!;l-1<<l.Il9JO.E.QRM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Properly. in Ihe office of Ihe Prothonotary 01 the counly in which Ihe property subject 10 the lien is situated and (b) in the case of Personal Property. :-vhether tangible or intan9ible. in the ollice of the Prothonotary of the county In which the property subject to lien is siluated. AUIOMAJIC_RE\lI',IAL9E1l9TfCE AND PRIORITY OF NQ]]Qf GENEBl\I.....RULE; According 10 the Fiscal Code. the Notice of Lien is automatically revived and does not roquire reBling of the Notice by the Commonwealfh. Any NOlice 01 Lien filed by the Commonwealth shall have priority to. and be paid in full. before any other obligation. judgemenl. claim, lienl or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXC_E.EIJQ!t The Commonwealth d~es not maintain priority of tax liens over any existing mortgages or liens whIch are properly recorded at the time Ihat the tax lien is filed. ~ Act of December 12. 1994. P.L. 10t5. No. 138, a~LEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has become le9ally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. ~mj;.MJ:JIT.QE..~COl!HI The "Total" column (Column 7) for each type of tax listed on this Notice of Lien comprises the balance of Tax Due (Column 6) plus assessed add~ions and/or penalties, and assessed and accrued interest up to the interest computation date on the lace of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the lollowing rates. e.s., F.F., C.L. e.N.l. .6% PER ANNUM (DUE DATE TO PAYMENT DATE) e.l.. G.R.. CA, S.T. -6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L.. N.E., G.P.. M.L .6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.r.T.. E.M.T. -314 OF 1% PER MONTH OR FRACTION s. 8. U. .314 OF 1% PER MONTH OR FRACTION R.T.T. .6% PER ANNUM INH 8. EST. -6'%, PER ANNUM LF.T.. F.U.T. -1% PER MONTH OR FRACTION M.e.R.T. .1% PER MONTH OR FRACTION O.F.T. -1S0/0 PER ANNUM For all taxes thaf are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that wlll vary from calendar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 111/S2 THRU 121311S2 20'i. .000548 1/lIS3 THRU 121311S3 16% .000438 111184 THRU 12131/84 11% .000301 1/1185 THRU 12131/85 13<l.. .000356 1/1186 THRU 12131186 10'l~ .000274 111187THRU 12131187 9% .000247 111188 THRU 12131191 11% .000301 111192 THRU 12131/92 9% .000247 1I1193THRU 12/31/94 ~;. .000192 111195 THAU 12/31/97 9% .000247 ...Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. .__ Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ...Interest is calculated as follows: INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS DELINQUENT} X (DAILY INTEREST FACTOR)