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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
',- '._ r N,Q:Ui:E OF INHERITANCE TAX
APPRAt$EM!ENT,ALLOWANCE OR DISALLOWANCE
OFDEDUCTIgNS AND ASSESSMENT OF TAX
'*
DATE 03-19-2007
ESTATE OF KAUFFMAN SYLVIA S
DATE OF DEATH 01-11-2006
FILE NUMBER 21 06-0106
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 05-18-2007
( See reverse side under Objections)
Amount Re.ittedl I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
REY:is47-Ex-AFP-C03:osj-NoTIcE-OF-INHERITANCE-TAX-APPRAISEMENT:-ALLOWANCE-OR---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KAUFFMAN SYLVIA S FILE NO. 21 06-0106 ACN 101 DATE 03-19-2007
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
Ii: 3 j
ROBERT C SAIDIS ESQCU'
SAIDIS ETAL
2109 MARKET ST
CAMP HILL PA 17011
REV-1547 EX AFP (06-05)
TAX RETURN WAS:
( X) CHANGED
SEE ATTACHED NOTICE
) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2.
3.
4.
5.
6.
7.
8.
Stocks and Bonds (Schedule B)
Closely Held Stock/Partnership Interest (Schedule C)
Mortgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/Misc. Personal Property (Schedule E)
JointlY Owned Property (Schedule F)
Transfers (Schedule G)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
15,239.33
.00
475,407.82
(8)
Total Assets
NOTE: To insure proper
credit to your account,
submit the upper portion
of this form with your
tax payment.
490,647.15
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
(10)
20,359.67
1,957.47
(11)
(12)
(13)
(14)
.,., . ~ 1 7 . 1 4
468,330.01
145,214.68
323,115.33
NOTE: If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of Abb. returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) .00 X 00 .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) .00 X 045 = .00
17. Amount of Line 14 at Sibling rate (17) 321,115.33 X 12 = 38,533.83
18. Amount of Line 14 taxable at Collateral/Class B rate (18) 2,000.00 X 15 = 300.00
19. Principal Tax Due (19)= 38,833.83
TAX CR~DITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-11-2006 CD006545 1,842.11 35,000.00
INTEREST IS CHARGED THROUGH 04-03-2007 TOTAL TAX CREDIT 36,842.11
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,991.72
REVERSE SIDE OF THIS FORM INTEREST AND PEN. n.54
TOTAL DUE 2,063.26
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE~.
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) tJ~
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME
FILE NUMBER
REVIEWED BY
ACN
2106-0106
101
Sylvia S. Kauffman
H McClintock
ITEM
SCHEDULE NO.
EXPLANATION OF CHANGES
The incorrect calculation was used to determine the life estate due to Sharon B. Miller.
The following information was used for the calculation:
7520 rate table for a date of death of 1/06 is 5.4
the life estate factor for a person 61 is .60465
Value of trust 367,306.62
Life estate factor X .60465
Value of life estate 222,091.94
ROW
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