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HomeMy WebLinkAbout03-2853REVK-159 (8-01) REVOOOK9 SOFA DISCOUNTERS INC ~713 CARLISLE PIKE NECHANICSBURG PA 17050-771q COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE :zts -'I%--- CERTIFIED COPY OF LIEN COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA EIN: 25-1691863/000 Notice Date: May 18, 2003 Notice Number: 694-770-003-051-3 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a cerlJfied copy of a lien to be entered of record in your county. I 2 3 TAXTYPE ACCOUNTID TAX PERIOD BEGIN SALES 21546501 01-01-01 SALES 21546501 04-01-01 SALES 21546501 06-01-01 SALES 21546501 07-01-01 SALES 21546501 08-01-01 SALES 21546501 09-01-01 4 5 6 7 TAX EVENT TAX TOTAL PERIOD NUMBER DUE DUE END 01-31-01 I 0.00 2,663.77 04-30-01 I 19,313.27 30,234.24 06-30-01 I 12,808.39 19,497.03 07-31-01 I 9,777.11 14,792.67 08-31-01 1 13,267.14 19,971.46 09-30-01 1 9,882.96 14,799.05 TOTAL: 65,048.87 101,958.22 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-28-03 The undersigned, the Secretary o1 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due Eom such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor otthe Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE May18,2003 DATE COMMONWEALTH OF PENNSYLVANIA VS SOFA DISCOUNTERS INC NOTICE OF TAX LIEN tiled this day of LIENS FOR TAXES 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 1971, 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 t3 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 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 et. seq.). Liens for State, er 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). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Lions 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 tiling 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 tians on real estate which continue until tax is paid. Personal Income Tax. Employer Withholdino Tax. Realty Transfer Tax. Sales and Use Tax. Liauid Fuels Tax. Fuel Use Tax. Motor Carriers Road Tax and Motorbus Tax 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 of the county where such property is situated and shall not attach to stock of goods, wares, or memhandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the county in which the property subject to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county in which the properly subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE; According to the Fiscal Code, the Notice of Lien is automatically revived and does not require raffling of the Notice by the Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subsequent judicial sale or liability with which the property may be charged. EXCEPTION; The Commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certiticate 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 legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SE'I'rLEMENT OF ACCOUNT 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 additions and/or penaities, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien tiling 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.I. - 6% PER ANNUM (CUE DATE TO pAYMENT DATE) C.I., G.R., C.A., S.T. - 8% PER ANNUM DUE DATE TO pAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO pAYMENT DATE P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T.. E+M.T+ - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PERANNUM INH & EST - 6% PER ANNUM L F.T., F.U.T. - 1% PER MONTH OR FRACTION M C.R.T - 1% PER MONTH OR FRACTION O.FT. - 18% PER ANNUM For all taxes that are originally due and payable on and after January 1, 1982, the PA Department of Revenue will calculate daily interest on ali tax deticiencies using an annual interest rate that will vary fi'om calendar year. Interest is calculated on a daily basis at the following rates: ---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 er after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST -- (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE, Plaintiff SOFA DISCOUNTERS, INC. 4713 CARLISLE PIKE MECHANICSBURG, PA 17050-7714 Defendant : IN THE COURT OF COMMON PLEAS CUMBEREAND COUNTY, PENNA. No: 03 - 2853 : Filed: 6/18/2003 : : Amount: $101,958.22 : EIN #25.-1691863 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plaintiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. RESPECTFULLY SUBMITTED: BY D. MICHAEL FI eL Stephen L. Brandwene #34198 Chief Deputy Attorney General Financial Enforcement Section Office of Attorney General 15th Floor Strawberry Square Harrisburg, PA 17120 Phone: (717) 787-9045 Dated: August 8, 2003 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17125-0948 COMMONWEALTH OF PENNSYI_VANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN SOFA DISCOUNTERS INC 4713 CARLISLE PIKE HECHANICSBURG PA 17050-7714 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ENTITY ID: 25-1691863/000 DOCKET NUMBER: 03-2853 DATE FILED: June 18, 2003 FEES: 14.00 NOTICE NUMBER: 221-473-103-072-1 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsytvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER BEGIN END SALES 21546501 01-01-01 01-31-01 I 0.00 2,663.77 SALES 21546501 04-01-01 04-30-01 1 19,313.27 30,234.24 SALES 21546501 06-01-01 06-30-01 1 12,808.39 19,497.03 SALES 21546501 07-01-01 07-31-01 1 9,777.11 14,792.67 SALES 21546501 08-01-01 08-31-01 1 13,267.14 19,971.46 SALES 21546501 09-01-01 09-30-01 1 9,882.96 14,799.05 TOTAL: 65,048.87 101,958.22 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-28-03 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due fi.om such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. Failure to pay this liability by Certified Check or Money Order will result in the delay of issuing your Satisfaction. (OR AUTHORIZED DELEGATE) July 10, 2003 DATE PART 3 - TAXPAYER NOTICE COPY NOTICE TO TAXPAYER This is a copy of the certificate of lien which has been filed with the Prothonotary of your county. Failure to pay the Total shown on 1he face of this lien within ten days from the mailingoate will result in your case being referred to Commonwealth Attorneys for execution on the lien. The total in column 7 includes assessed/settled TAX, PENALTIES and INTEREST up to the date indicated. Calls or questions concerning this notice should be directed to: BUREAU OF COMPLIANCE LIEN SECTION DEPT. 280948, HARRISBURG, PA 17128-0948, (717) 772-5423 or 717) 787=5640. Payment maybe made by check or money order made payable to: PA DEPT. OF REVENUE. Please note the Entity Number and daytime telephone number on the check. PA DEPT. OFREVENUE BUREAU OFIMAGING & DOCUMENT MANAGEMENT DEPT. 280405 HARRISBURG, PA17128-0405 FU~E - FUEL USE TAX UQ FUEL~ - LIQUID FUF. L~ TAX OIL FRANCH - OIL FRANCHISE TAX CAP STOCK - CAPITAL STOCK TAX LOANS - LOAN8 TAX 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 additions and/or penalties and assessed and accrued interest up to the interest computation date on the face of th s notice. If payment or easement 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. INTEREST For any delinquent taxes due on or before December 31,1981, interest is imposed at the following rates. -6% PER ANNUM(DUE DATE TO PAYMENT DAT -6% PER ANNUM (CUE DATE TO PAYMENT DATE) INTEREST: Interest is calculated on a daily basis at the following rates. ---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 calender year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) REV-1327 CM (5-99) PC COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V SOFA DISCOUNTERS INC 4713 CARLISLE PIKE MECHANICSBURG PA 17050-7714 AUTHORITY TO REMOVE LIENS FILED IN ERROR ARE 08018 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket Number 03-2853 Date Filed 6/18/2003 Class of Tax SALES Account Number 2'1546501 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgement Note was filed in error and desires that it be removed from the records thereof. AND you, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the Plantiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for so doing, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 21ST day of AUGUST 2003. GREGORY C. FAJT Secretary of Revenue KEI~ARDSON Director, Bureau of Compliance d COUNTY CUMBERLAND NAME SOFA DISCOUNTERS INC DATE CHECK# AMT OF CHECK 8/20/2003 5737 $5.50 ACCT# Mar-53 REVK-900 (9-01) REV00K10 BUREAU OF COMPLIANCE DEPT. 280948 HARRISBURG, PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. SOFA DISCOUNTERS [NC 4713 CARLISLE PIKE HECHANICSBURG PA 17050-7714 AUTHORITY TO SATISFY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DOCKET NUMBER: 03-2853 DATE FILED: June 18, 2003 EIN: 25-1691863/000 NOTICE NUMBER: 533-764-803-121-2 To the Prothonotary of CUMBERLAND County: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned Lien/Judgment note should be removed from the records thereof. AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction ere hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so; and for doing so, this shall be sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of Pennsylvania, this 12 day of December, 2003. Gregory C. Fajt Secretary of Revenue Keith J. Richardson Director, Bureau of Compliance OZ ow o~ 00 ww 0 0