HomeMy WebLinkAbout99-03901
No. ,gZ_ Cltrll Term
vs.
Court of Common Pleas
Cumb. Co.
.J;
I
i
REVK-1e9 (9-09) REV000K9
BUREAU OF COMPLIANCE
DEPT, 28091!
HARRISBURG, PA 17128-MO
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
qq- 3got C". ?I[M
BROUJOS,JOHN H
78 E RIDGE ST
CARLISLE, PA 17013-3925
1139.00t? c>`?iIt4oaa 9,-E1 RaULOs
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 23-2439512/000
Notice Date: June 7, 1999
Notioe Number: 012-731.199.060.2
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewilh 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 DUE DUE
BEGIN END
EMPL 14429823 01.01.96 03-31-96 1 102.36 181.49
SALES 21501666 01-01-96 01-31-96 1 123.86 181.23
SALES 21501666 07.01-96 07.31-96 1 49.86 70,96
SALES 21501666 10.01.95 10-31.95 1 0.00 93.97
SALES 21501566 11-01.95 11-30.95 1 0.00 40.31
SALES 21501666 09-01-96 09.30-96 1 45.74 64,39
TOTAL: 321.82 632.35
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 06.17.99
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 from 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 rase may be.
SECRETARY OF EVENUE
(OR AUTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
June 7, 1999
DATE
COMMONWEALTH OF PENNSYLVANIA
VS
BROUJOS,JOHN H
NOTICE OF TAX LIEN
filed this day of
at IT.
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 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
(Jens for Motor Canters Road Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Lions f Tax Act of 1982, Act of December 13, 1982, P.L. 1086, I
Estate No. 225 Section
1 at. seq., 72 PA. C.S.A. Section 1701 at. 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, 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 adse under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAX P NALTI c Atip IN SECT
GENERAL INFORMATION:
Coporation Tax ion= 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.
Inherhance Tax Lien? are liens on real estate which continue until tax is paid.
Personal Income Tax mDlo
F ._y?Vlhhholdinc T x R h 1 r T x ? I
atldllse Tax. Llclnd Fuels Tax. Fuel ? Tax Motor arner Road Tax -?
Motor .s 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 merchandise 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 property subject to lien is situated.
Af[COMATIC REVIVAL OF NOTICE AND PRIORITY OF MCp
GENERA R I E; According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require relIIng of the Notice by the
Commonwealth. Any Notice of Lien If led 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 orliabilitywith which
the property may be charged. EXCEPTION: The Commonwealth does riot
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 totaryo sruhchis regulationma as the Secretary or his delegate may prescribe, the
delegate y issue a certifieate of release of any lien imposed
with respect to any tax it: (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.
SETT EMENTOFACCOUh^
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 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 following rates.
C.S. OR. CAL., S.T. I - M PER ANNUM RE DATE TO PAYMENT DATTEEj)
B.L.. N.E. O.P., M.I. -M PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. -1% PER MONTH OR FRACTION to UE DATE TO PAYMENT DATE)
P.I. T.. EM.T. -314 OF 1% PER MONTH OR FRACTION
S. a U. .314 OF 1% PER MONTH OR FRACTION
R T.T. -rA PER ANNUM
NH a EST. -85. PER ANNUM
L.F.T.. F.U.T. -1% PER MCNTH OR FRACTICN
M.C R.T. •1% PER MONTH OR FRACTION
O.F.T. -I9% 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 all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
DELINOUENTOATE INTEREST RATE DAILY INTEREST FACTOR
InM2 THRU 121!1 Ail
IM183 THRU 129193 28% .808538
1MIM THRU 129196 1B% .800338
1 MM THRU 129195 11% .000301
In188 THRU 129198 M
13% 258
1/197 THRU 129197 M . .880000247
301
Inge THRU 129191 11%% .00020/
1M192 THRU 129192 1 9% .000247
inM3 THRU 120191 M M192
In195 THRU 12/!198 M .000192
Im99 THRU 129199 M .OWI92
.000192
--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 OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
REVK•2W fib") REVOOKIO
BUREAU OF COMPLIANCE
OEPr. 280"6
HARRISBURG, PA 17126-0"6
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
BROUJOS,JOHN H
78 E RIDGE ST
CARLISLE PA 17013-3925
To the Prothonotary of CUMBERLAND County:
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 99-3901
DATE FILED: June 25, 1999
EIN: 23-2439512/000
NOTICE NUMBER: 960-584-100,061-7
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 are 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 17 day of June, 2000.
'CK
to-'? 6(.
U a
Robert A. Judge, Sr.
Secretary of Revenue
Dorothy A. Totton
Director, Bureau of Compliance
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