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COYNE & COYNJ$1r::~(~.c-{'CT:
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
3901 Market Street L:B61 HA Y I 7
Camp Hill, Penrisylvania
17011-4227
Henry F. Coyne
Lisa Marie Coyne
CLERI< OF
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PH I. S6717-737_0464
Fax: 717-737-5161
May 16, 2007
Pa Dept. of Rev.
Bureau of Individual Taxes
ATTN: Post Assessment Review Unit
P.O. Box 289601
Ffanci~burg,PA 17128-0601
. Dear Sir of Madam:
Re: Estate of Oriola M. Barbour, Deceased
No. 21-06-0430
DOD: May 9, 2006
We represent the Estate of the late Ms. Barbour and r are in receipt of the Notice of
Appraisement, dated May 7, 2007. There is a factual error in the Appraisement, namely, the
Appraisement does not reflect payment of $4,200.00 during the discount period. A copy of the
Register of Wills' Receipt showing the discount pa~ent is enclosed.
Kindly take the appropriate steps to review this matter. Once you do, the Estate wiW be
due a refund in the amount of $104.29 and not owe any additional inheritance tax, interest and
penalty.
If you have any questions, please contact me.
Thailk you in advance for your prompt assistance.
Very truly yours,
LMC/cmc
Enclosures
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Cc:
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Mr. Ross E. Kennedy, Ext., w/encls. ,/
Register of Wills of Cumberland County, w/encls.l:-
~
A.ount Re.itted
MAKE CHECK PAYABLE AND REMIT PAYM
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .-+ RETAIN LOWER PORTION FOR YOUR RECORDS +-
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REV-1S47 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR.
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BARBOUR ORIOLA M FILE NO. 21 06-0430 ACN 101 DATE 05-07-2007
..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANC~ OR DISALLOWAN~E
OF DEDUCTIONS AND ASSESSMENT OF TAX
IUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO lax 210601
~RRISIURG PA 17121-0'01
LISA MARIE COYNE
COYNE & COYNE
3901 MARKET ST
CAMP HIll PA 1.7011
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-07-2007
BARBOUR
05-09-2006
21 06-0430
CUMBERLAND
101
APPEAL DATE: 07-06-2007
( See reverse side IIl1der Objectiolls)
*'
REV-1547 EX AFP (O'-Os)
r-
o 10
\ \
\ :.
~
~-'
TAX RETURN WAS: (X) ACCEPTED AS F I LED
) 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 I)
5. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
S. Cash/lank Deposits/Misc. Personal Property (Schedule E)
,. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
{l}
(2)
(5)
(4)
(S)
(6)
(7)
.00
.00
.00
.00
43,678.09
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Ad.. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total. Deductions
12. Net Value of Tax Return
15. Charitable/Govern.ental Bequests; Non-elected 9115 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
<lO)
6,460.60
4.107.89
(ll)
<l2)
<l5)
<l4)
NOTE:
If an assess.ent was issued preViously, lines
reflect f18ures that 1nclude the total of ALL
ASSESSMENT OF TAX:
IS. A.ount of Line 14 at Spousal rate
1'. A.ount 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 I rate
19. Principal Tax Due
NOTE: To insure proper
credit to your account,
sub.it the upper portion
of this form with your
tax paY.ent.
43,678.09
In.I;~R.69
33,109.60
4,367.81
28,741.79
14, 15 and/or 16, 17, 18 and 19 will
returns assessed to date.
.00 x 00 ..
.00 x 045..
.00 x 12 ..
, 28,741. 79 x 15 ..
(U).
<lS)
(U)
(17)
(18)
DATE
08-10-2006
+
INTEREST/PEN PAID {_}
.00
AMOUNT PAID
4,200.00
NUMBER
CD007,083
INTEREST IS CHARGED THROUGH 05-22-2007
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
~ IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
4 , 311 . 27
4,311.27
4,200.00
111. 27
2.49
113.76
( IF TOTAL DUE IS LESS THAN t1, 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.)
COMI<lNWW TH OF Pl!NNSYl.v~
, ~
o&PAItTt.4fM: OF RiVl!NU!
8URlAU 01' INDMDUAL T,Ij(ES
DPT. 2WOt01
HMlIl'S8UAG. PA 17U.-oeol
REV-1182 EX(11-H)
RECl:/VED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 007083
DUPLICA TE
KENNEDY ROSS E
1710 JOSIAH CHOWNING WAY
NEW CUMBERLAND, PA 17070
-.....
ESTATE INFORMATION:
S$"';
189-1&-8324
filE NUMBER: 2106-0430
DECEDENT NAME: BARBOUR ORIOLA MAE
DATE OF PAYMENT: 08/10/2006
POSTMARK DATE: 08/09/2006
COUNTY: CUMBERLAND
DATE OF DEATH: . 05/09/2006
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $4,200.00
I ,
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: ROSS E KENNEDY
CHECK# 111
SEAL
INITIALS: eM
RECEIVED BY:
T A)(PA YeA
$4,200.00
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
~ :-'
. .
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COYNE & COYNE, P.C.
A PROFESSIONAL CORPORATION
ATTORNEYS AT LAW
3901 Market Street
Camp Hill, Pennsylvania
17011-4227
(717) 737-0464
Facsimile (717) 737-5161
Henry F. Coyne
Lisa Marie Coyne
August 9, 2906
Office of the Register of Wills
Cumberland County Courthouse
One Courthouse Square
Carlisle, P A 17013
Re: Estate of Oriola Mae Barbour
No. 21-06-00430
Dear Sir or Madam:
We represent the Estate of the Late Oriola Mae Barbour.
Enclosed is check no. 111 in the amount of $4,200.00 which represepts payment on account of Inheritance
Tax Due for this Estate. Kindly docket this payment and issue a receipt for payment during the discount period for
this Estate. .
Thank you for your assistance.
Very 1rtJly yours,
'\
LMC/crnc
Encls. .
COYNE & COYNE, P.C.
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