HomeMy WebLinkAbout03-16-07
03-19-2007
RUDDY
01-10-2006
21 06-0185
CUMBERLAND
101
APPEAL DATE: 05-18-2007
( See reverse side under Objections)
A.ount Remittedl I
MAKE CHECK PAYABLE AND REMIT PAYMENT
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
BU~EAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRIS8URG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
""." , ,""KQUCt:PF=" INHERITANCE TAX
.APP~AISE:MENT ,-'ALLOWANCE OR DISALLOWANCE
,'OF DEDuctIONS AND ASSESSMENT OF TAX
IS
, ~' I \ .
I!-,""- ...
l"'.t \ I
3 tlATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
LISA MARIE COYNE
COYNE & COYNE
3901 MARKET ST
CAMP HILL
PA 17011
*
REV-1547 EX AFP (06-05)
JAMES
L
TO:
CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
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REV-1547 EX AFP C03-05J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RUDDY JAMES L FILE NO. 21 06-0185 ACN 101 DATE 03-19-2007
TAX RETURN WAS: ( ) ACCEPTED AS FILED
SEE ATTACHED NOTICE
( X) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3.
4.
5.
6.
7.
8.
(1)
(2)
(3)
(4)
(5)
(6)
(7)
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)
Total Assets
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)
.00
2.144. 10
.00
.00
5.721.41
7,436.66
.00
(8)
9,017.20
3.084.35
NOTE: To insure proper
credit to your account.
submit the upper portion
of this form with your
tax payment.
15,302.17
(11)
(12)
(13)
(14)
1?101.'i'i
3,200.62
.00
3,200.62
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 ~ returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate
16. Amount of Line 14 taxable at Lineal/Class A rate
17. Amount of Line 14 at Sibling rate
18. Amount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS'
(15) .00 X 00 .00
(16) 3,200.62 X 045 = 144.03
(17) .00 X 12 = .00
(18) .00 X 15 = .00
(19)= 144.03
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-10-2006 CD006543 7.20 400.00
TOTAL TAX CREDIT 407.20
BALANCE OF TAX DUE 263.17CR
INTEREST AND PEN. .00
TOTAL DUE 263.17CR
* IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. J
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAY BE DUE
A R~FUND, S~~ R~V~RS~ SID~ OF THIS FORM FOR INSTRUCTIONS.)
REV-1470 EX (8-88)
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG PA 17128-0601
DECEDENrS NAME
FILE NUMBER
REVIEWED BY
ACN
2106-0185
101
Ruddy, James L.
Daniel Heck
ITEM
SCHEDULE NO.
H B-1
EXPLANATION OF CHANGES
The deduction for personal representative commissions has been reduced from $2,000.00
to 400.00. No information was submitted with the return to indicate a demand for
extraordinary services. The Department bases it's ruling on the assets filed for inheritance
tax purposes, reasonableness, research and complexity of the estate.
H B-2
The claim for attorney fees has been reduced from $2,000.00 to $1,100.00. Information
submitted did not indicate a demand for extraordinary services. The Department bases
it's ruling on the assets filed for inheritance tax purposes, reasonableness, research and
complexity of the estate.
ROW
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