HomeMy WebLinkAbout06-04-07
Michael K. Britten
3432 Crestmoor Drive
Woodbury, MN 55125
May 29, 2007
SENT VIA FAX
Ms. Laurel Fulmer
Commonwealth of Pennsylvania
Bureau of Individual Taxes
Inheritance Tax Division
PO Box 280601
Harrisburg, PAl 7128-060 1
-
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Register of Wills
Cumberland Co. Court House
Carlisle, P A 17013
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C..A.)
Re: Estate of Dale A. Britten, File Number 21 06-0145, ACN Number 06001693
Dear Ms. Fulmer:
As requested in our conversation this morning, I am writing in response to the Notice
received of assessment (attached) regarding the Estate of Dale Britten, File Number 21
06-0145, ACN Number 06001693.
Per correspondence received from Mr. Robert O'Brien, Esq., the attorney assisting Ms.
Judy Britten, executrix, the will "does provide for the payment of the transfer inheritance
taxes and Ms. Britten has paid a deposit for that tax liability." Therefore, this tax will be
paid by the estate on the Inheritance Tax Return, "101 Return", to be filed by Ms. Britten.
Due to the deadline approaching for the protest of the assessment, please also accept this
as my formal election to have this matter determined at the audit of the account of the
personal representative.
Please also fmd attached my original response to the Information Notice. Thank you for
your assistance.
Sincerely,
...../.^"~.,:-:7~/-.'.. .
~ritten
C: PA Department of Revenue, Office of Chief Counsel
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
'*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1548 EX AFP (06-05)
MICHAEL BRITTEN
3434 CRESTMOOR DRIVE
WOODBURY MN 55125
DATE 04-02-2007
ESTATE OF BRITTEN DALE A
DATE OF DEATH 02-05-2006
FILE NUMBER 21 06-0145
COUNTY CUMBERLAND
SSN/DC 174-16-3944
ACN 06001693
APPEAL DATE: 06-01-2007
(See reverse side under Objections)
A.ount Re.ltted I I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ..... RETAIN LOWER pOIHION FOR YOUR RECORDS +-
REY=is4i-EX-AFP-C03=os5--------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 04-02-2007
ESTATE OF BRITTEN
DALE
A DATE OF DEATH 02-05-2006
COUNTY
CUMBERLAND
FILE NO. 21 06-0145
TAX RETURN WAS:
S.S/D.C. NO. 174-16-3944
(X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
06001693
FINANCIAL INSTITUTION: US SERIES EE SAVINGS BONDS
ACCOUNT NO.
EE/SERIESBONDS
TYPE OF ACCOUNT:
DATE ESTABLISHED
()SAVINGS () CHECKING ()TRUST ()TIME CERTIFICATE
03-07-1985
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
x
45,680.00
0.500
22,840.00
.00
22,840.00
.45
1,027.80
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
x
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 04-10-2007 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,027.80
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 33.56
TOTAL DUE 1,061.36
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. *
{ IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
COIOOlNWEAL TH DF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU DF INDIVIIItIAL TAXES
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
*'
ZNFORMATZONi NOTZCE
AND!
TAXPAYER R~$PONSE
FILE NO. 21 06-0145
ACN 06001693
DATE 05-02-2006
110-1545 Ell /IfP U,....l
MICHAEL BRITTEN
7132. ~ CRESTMOOR DRIVE
WOODBURY MN 55125
TYPE OF ACCOUNT
EST. OF DALE A BRITTEN 0 SAVINGS
8.8. NO. 174-16...3944 o CHECKING
DATE OF DEATH 02-05-2006 0 TRUST
COUNTY CUMBERLAND 0 CERTIF.
RE"IT PAYltENT AND FORHS TO:
REGISTeR OF WILLS
CUMBERLAND CO COURT HOUSE
CAlllISLE.# P A 17 0 13
us SERIES EE SAVIN8S BONDS hes pl'Ovided the Ilepar-tllent ..ith the infa....tion listed bel_ ..hich hes l:HHm uSIId in
calcul.ting the potential tax du.. Their- r-1ICOr-ds indicatill Utllt at the death of the lIboVII decedent, YOU ...r-. II joint owner-/ben.f1ciar-y of
this account. Ii' YOU fael this infor-..tian is 1ncor-r-act, pi_in! obtain lIr-ittan COI"r-actiDn fl"Oll the financilll institution, attach. copy
to this far-a and r-eturn it to the lIbova addr-ess. 'ibis account is taxabl. in lICCOr-deroctJ ..ith the Inh.r-itanca Tex L...s of the CQllllon....lth
of ~l!;ltl~_.JMI..~ bot __r-ed by ~.!llnlL1117) 787-8~Z7___-=_______ ____---_-~_
COMPLETE PART 1 BELOW. . III SEE REVERSE SIDEFORFILIN$AND PAYMENT INSTRUCTIONS
Account No. EE/SERIESBONDS Dat. 03-07-1985
Established
Account Bal_
Percent Taxabl.
AIIount Subject to Tax
Tax Rat.
Potantial Tax Due
x
45#680.00
so. 000
22#840.00
.045
1#027.80
TAXPAYSR'JtESPQNSE
To inllUl'"8 pr-opar- QMICi! t to your- account, two
(l) copias of this notic. .,st accap&ny your-
pIIY8ant to the RIliJiS'tar of lUlls. MIlke check
payable to: "RIlgistar- of lUlls, Agwtt".
x
NOTE: Ii' tex pa_ts er-a aIIda ..ithln thr-..
(3) _ths of the decedent's deta of death,
YOU RY daduct e S%discaunt of the tex du..
: Any inhar. tanca talC c:Iua ..ill b_. delinquent
, nirill (9)lIianth. lifbtr-the date ofifallth.
PART
[!J
1t~1~~~r:;~:7;~:_~~;;:'f::~f;EI~f{~c:~::::~:,~~~F:~~~~:~~_;~~:.- ~~~_' L::~- ~~'~{~ff-:~~-~~l:~:~~~::,:~;~::i;~;I~:~Jb=:~~~~~-;JJi!~~;_~~~
A. 0 Th. lIiboVa Infa....tionand tex due is co....act.
1. You ny chOosa to r-_it payaan-t to the Registar' of ~1:Us ..ith two copies of this notice to obtain
· disco","t or- evol.d inter-est, or- you .ey check .bOX'rA" and r-atum thl. notice to the RlIght..,.. of
Ifills and an afflc:lel eSSRssaant ..ill be Issued by thllI PA Dillper-taent of Revenue.
B. ~ above esSR. t hes b..-.. or-will be.MlPa. r-tad ...d tax paid with thtiPtannsylvanla Inhar-ltllnca TIIX Mltum
.If. t;; be filed by th.dec......t' s MlPr-asantativa.
C. 0 The eboVII infa....Uan is inCQr-r-act -.cf/ar- debts and dllduc:tians weMl pllid by YOU.
You BUst COIIPlate PARr 0 ancllOI" PART [!] belllll.
[CHECK ]
ONE
BLOCK
ONLY
If you IndIcate a diff.rent tax,.at.# pl_s. stat. your
relationship to ditc8dent:
PART
[!]
TAX RETURN -, COMPUTATION OF TAX ON JOINT,TRUST ACCOUNTS
LINE 1.I)8'[e Es'fi6UstiiiCI- 1. ----~--,- --
2. Account 8818nC8 2
3. Percent Taxable 3 X
4. AIIount Subject to Tax 4
s, Debts and Deductions S
6. AIIowtt Taxable 6
7. Tax Rata 7 X
8. Tax Due 8
PART
[!J
DATE PAID
PAYEE
DESCRIPTION
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jury # 1 dilcl....~t~fBCtsI ,..,.. ..j.po...tllidlibo........ true.. cOrrllCt and
s01 IIYknoWladgai.ndbaU,f. . HOME..J(~.T" )-?.f r 79~7 i
w~:~Jp~o~{ lN~MK[f 9r6 ? ~r
AMOUNT PAID
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