HomeMy WebLinkAbout03-4939REVK-159 (12-01) R~000K9
BUREAU OF COMPLIANCE
DEFT. 280948
HARRISSURG, PA 17128-0941~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SOFA DISCOUNTERS [NC
q715 CARLZSLE PZKE
HECHAN[CSBURG PA 17050-7714
EIN: 25-1691863/000
Notice Date: September 7, 2003
Notice Number: 610-987-503-090-2
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4
TAX TYPE ACCOUNT ID TAX TAX
PERIOD PERIOD
BEGIN END
SALES 21546501 01-01-98 03-31-98
SALES 21546501 04-01-98 06-30-98
SALES 21546501 12-01-99 12-31-99
5 6
EVENT TAX
NUMBER DUE
1 0.00
1 8,373.37
I 10,177.02
TOTAL: 18,550,39
FILING FEE(S):
7
TOTAL
DUE
18,032.78
23,763.14
17,213.50
58,039.42
14.00
INTEREST COMPUTATION DATE: 09-17-03
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonweatth of Pennsylwnia, 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, porsonat, or both, as the case may be.
SECRETARY OF
(OR AUTHORIZE~I~LEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
So,ember7,2003
DATE
v
COMMONWEALTH OF PENNSYLVANIA
VS
SOFA DISCOUNTERS INC
NOTICE OF TAX LIEN
filed this
st
day of
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Persenal 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. Se~on 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 261 l-M, as amended.
Liens for Fual Use Tax adse under Section 13 of the Fual Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carders Road Tax arise under Chapter 96 of lhe PA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inheritance Tax and Estate Tax arise under the inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
I et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decandants w'dh date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P.S. Section 2485 - 191 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 arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES, PENALTIES AND INTEREST_
GENERAL INFORMATION:
Corporation Tax Liens 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 tiling 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 unti~ paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personal Income Tax. Employer Withholdina '['ax. Realty Transfer Tax. Sales
and Use Tax. Liquid Fuels Tax, Fuel Use Tax. Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of texpayere, 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.
E FT I IN N T FORM
PLACE OF FILING: The notice of lien shall be filed: (al in the case of Real
Property, in the office of the Prothonotary of the county in whioh the property
subject to the lien ia situated and (bi 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.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTIC~
GENERAL RULE: According to the Fiscal Code, the Notice of Lien is
automaticatiy revived and does not require refilJng of the Notice by the
Commonwealth. Any Notice of Lien tiled by the Commonwealth shall have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satistied from a subsequent judicial sale or JJapJJJty with which
the property may be charged. EXCEPTION: The Commonwealth does not
maintain pdodty of tax liens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is filed. ~ ACt of December
12, 1994, P.L. 1015, No. 138.
flELEA~E OF LIE~
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secret~ry or his delegate may issue a certificate of release of any lien imposed
with respect to any tax if: (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 unentorceable. EXCEPTION;
interest on Corporation Taxes is computed aY[er a lien is paid.
SETTLEMENT OF ACCOUNT
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
penates, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
the payment must include the lien firing costs and accrued interest from the
interest computation date to and through the payment date.
For any detinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
C.c., F.F., C.L., C.N.I. - 6% PER ANNIJM (DUE DATE TO PAYMENT DATE)
C.I. G.R., a.A., E.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
S.L. NE., G.P., MI. - 6% PER ANNUM (DUE DATE TO PAYM F. NT DATE)
P.U,R.. - 1% PER MONTH OR FRACTION DUE DATE TO PAYMENT DATE)
P.I,T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACT ON
S. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. * 6% PER AN~IJM
JNH a E~T. - 6% PEg[ ANN Uivl
L.F.T,, F.U.T, - 1% PER MONTH OR FRACTION
M.C.R.T. - 1% PER MONTH OR FRACTION
For all taxes that ars originally due and payabJe on and after January 1, 1982,
the PA Department of Revenue will calculate dally interest on all tax
deticiencies using an annual interest rate that wiJJ vary from calendar year.
interest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREET FACTOR
~--Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the de)inquent balance is paid off.
---Taxes that become detinquent on or after January 1, 1982 are subject to a
vadable interest that changes each calendar year.
---interest is ca~ceiated aa tetiows:
INTEREST = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DELINQUENT) X (DAILY INTEREST FACTOR)
COMMONWEALTH
DEPARTMENT OF ~
SOFA DISCOUNTE~
4713 CARLISLE PIK
MECHANICSBURG.
AUTHORI
TO THE PROTHON(
The Commom
action, acknowledges
that it be removed fro:
AND you, the
name and stead of the
intents and purposes,
be your sufficient war
)F PENNSYLVANIA
EVENUE,
Plaintiff
PA 17050-7714
Defendant
: 1N THE COURT OF COMMON PLEAS
: CUMBERLAND COUNTY, PENNA.
: No: 03-4939
Filed: 9/18/03
Amount: $59,039.42
E1N # 25-1691863
FY TO REMOVE LIEN FILED IN ERROR
TARY OF SAID COURT:
ealth of Pennsylvania, Department of Revenue, the Plaintiff in the above
hat the above captioned Lien/Judgment Note was filed in error and desires
the records thereof.
rothonotary of said Court, are hereby authorized and empowered, in the
~laintiff, to remove said lien from the record as fully and effectually, to all
s we could were we present in person to do so; and for so doing, this shall
ant of authority.
RESPECTFULLY SUBMITTED:
D. MICHAEL FISHER
ATT 9.1k?q~EY OE~CEt~L
BY ,//')X' x'''''7~ ~'
Steph-~n L. Brandwene #34198
Chief Deputy Attomey General
Financial Enforcement Section
Office of Attorney General
15'h Floor Strawberry Square
Harrisburg, PA 17'120
Phone: (717) 787-9045
Dated: October 30, 003
KLETT ROONEY
SOFA DZ$COUNTER~
q71~ CARLZSLE
HECHAN]CSBURG PA
TAX TYPE ACCOUNT
~L.I~$ 21546~
~ITE~I~ GOMPUTATION
Fax:717-258-8425 Oci; 22 2005
OOMMONWE^LTHOF P£NNSYLV^NI~
DEPARTM~NToF REVENUE
C'6RTIFIED(X)PyOpui~i
[NC
t'AX
PER~Oo
BEGIN
COURT OF COMIU'ON PLEA~ OF
CUMBI:RLAI',ID COUNTY,
PENNSYLVANIA
15:59 P.O$
p.!
PP,.RIO~ NUMgER
t
TOlra~
ATE: 09-17,.0;~
0.00
10,177.0~
~3,793.14
17,213,~0
PART 3 - TAXPAYER NOTICE QOPY
REVK-300 (8-01) REV00K10
BUREAU OF COMPLIANCE
DEPT. 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
SOFA DISCOUNTERS INC
4713 CARLISLE PIKE
NECHANICSBURG PA 17050-7714
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: 03-4939
DATE FILED: September 18, 2003
EIN: 25-1691863/000
NOTICE NUMBER: 434-073-403-121-2
To the Prothonotary of CUMBERLAND County:
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 12 day of December, 2003.
Gregory C. Fait
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
will
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