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Home My WebLink About01-0823 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF IHDIVIDUAL TAXES~ ,.." ('[q('~: i' INHERITANCE TAX INHERITANCE TAX DIVISION u;..('C'JRD:'l...l \),r ,,'.... >STATEMENT OF ACCOUNT PO BOX 2B0601 '- '.' - ^ ,.- (",- \ ': HARRISBURG PA 1712B-0601~!EGblc"i '.y -' '* REV-1607 EX AFP (03-05) DALE ALEMIDA 3631 2ND ST BLOOMSBURG 1001 JUN 29 pt-\ \: 22. CLERK OF J EVE~:? r~QUR , CU~i!Pr:..r::. 11,:.:,\\,0 DA \\\1.0". DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-18-2007 EVELAND 05-02-2001 21 01-0823 CUMBERLAND 01131982 LILLIAN R Amount Remitted PA 17815 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 HOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --------------------------------------------------------------------------- -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF EVELAND LILLIAN R FILE NO.21 01-0823 ACN 01131982 DATE 06-18-2007 THIS STATEMEHT IS PROVIDED TO ADVISE OF THE CURREHT STATUS OF THE STATED ACH IH THE HAMED ESTATE. SHOWH BELOW IS A SUMMARY OF THE PRIHCIPAL TAX DUE, APPLICATIOH OF ALL PAYMEHTS, THE CURREHT BALAHCE, AHD, IF APPLICABLE, A PROJECTED IHTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-03-2002 PRINCIPAL TAX DUE: 12.79 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EREST IS CHARGED THROUGH 07-03-2007 TOTAL TAX CREDIT .00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 12.79 INTEREST AND PEN. 3.90 * IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 16.69 SIDE FOR CALCULATIOH OF ADDITIOHAL IHTEREST. ( IF TOTAL DUE IS LESS THAH *1, HO PAYMEHT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUHD. SEE REVERSE SIDE OF THIS FORM FOR IHSTRUCTIOHS. ) ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8060l HARRISBURG, PA l7lZ8-060l /7'""\0/,;/ *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. ACN DATE 21-0/_ R~ 01131981 07-10-2001 REV-154S EX AFP <09-00) EST. OF LILLIAN R EVELAND S.S. NO. 180-34-1070 DATE OF DEATH 05-02-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS [i] CHECKING o TRUST o CERTIF. ORVAL EVELAND 1013 KENT DR MECHANICSBURG PA 17055 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 1ST COLUMBIA BANK & TRUST CO has providad tha hpart.ant with tha infor.ation listad balow which has baan usad in calculating tha potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this infor~tion is incorrect, please obtain written correction fro. the financial institution, attach a copy to this for. and return it to the above address. This eccount is taxable in accordance with the Inheritanca Tax Laws of the Co..onw98lth of Pannsylvania. Quastions .ay be answarad by calling (717) 787-83Z7. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1766868 Date 01-01-1970 Established Account Balance Percent Taxable A.ount Subject to Tax Rate Potential Tax Due x 1,704.67 16.667 284.12 .045 12.79 TAXPAYER RESPONSE To insura propar cradit to your account, two (Z) copias of this notica .ust acc08pany your pay.ant to tha Ragistar of Wills. Maka chack payabla to: "Ragistar of Wills, Agant". x NOTE: If tax paY8ants ara .ada within thraa (3) .onths of the dacedant's data of death, you .ay deduct a 57. discount of the tax due. Any inheritance tax dua will bec08e dalinquant nina (9) .onths after tha date of death. Tax PART ill A. [ CHECK ] ONE BLOCK B. ONLY c. ~ Tha abova infor.ation and tax due is corract. 1. You .ay choosa to ra.it pay.ant to the Registar of Wills with two copias of this notice to obtain a discount or avoid intarast, or you .ay check box "A" and return this notica to tha Registar of Wills and an official assass.ent will ba issuad by tha PA hpart.ant of Ravanua. [] Tha abova assat has baan or will ba raportad and tax paid with tha Pannsylvania Inharitanca Tax raturn to be filad by tha dacadant's raprasantativa. [] Tha abova infor~tion is incorract and/or dabts and daductions wara'pBidbY you.. You 8Ust co.plata PART ~ and/or PART ~ below. . PART @J DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. A.ount Subject to Tax 5. Debts and Deductions 6. A~nt Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ACCOUNTS x PAYEE DESCRIPTION AMOUNT PAID Under penalties complete to the t O./LN~ ~2. TAXPAYER SIGNA I TOTAL (Enter on Line 5 of Tax Co~utation) I $ perjury, I declare that the facts I have reported above are true, correct and .Y knowledge and belief. HOME ( (I")) ? s l.. WORK ( ) T LEPHONE N MBER I ?-r:C-,y \, BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - NOTICE OF INHERITANCE TAX APPRAISE"ENT~ ALLOKANCE OR DISALLOKANCE OF DEDUCTION~, AND ASSESS"ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS R(:j.~ "b REV-1548 EX AFP (01-02) PATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSNI'DC ACN ORVAL EVELAND 1013 KENT DR MECHANICSBURG PA 17055 . , , 06-10-2002 EVELAND 05-02-2001 21 01-0823 CUMBERLAND 180-34-1070 01131981 Allount Rellitted R LILLIAN 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 ~ RE-v:i5~i-E3f-AFP--foi-:021------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-10-2002 ESTATE OF EVELAND LILLIAN R DATE OF DEATH 05-02-2001 COUNTY CUMBERLAND S.S/D.C. NO. 180-34-1070 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: 1ST COLUMBIA BANK & TRUST CO ACCOUNT NO. FILE NO. 21 01-0823 TAX RETURN WAS: ACN 01131981 1766868 TYPE OF ACCOUNT: () SAVINGS (}() CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-1970 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 1,704.67 0.166 284.12 .00 284.12 .45 12.79 x x TAX CREDITS: PAYMENT DATE 09-04-2001 RECEIPT NUMBER CDoo0231 DISCOUNT (+) INTEREST/PEN PAID (-) .00 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." AMOUNT PAID 12.79 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. l 12.79 .00 .00 .00 \ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' NOTICE OF INHERITANCE TAX APPRAISE"ENTL ALLOKANCE OR DISALLOKANCE OF DEDUCTION~. AND ASSESS"ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP (01-021 DALE ALEMIDA 3631 2ND ST BLOOMSBURG EVELAND DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 06-10-2002 EVELAND 05-02-2001 21 01-0823 CUMBERLAND 180-34-1070 01131982 Allount Rellitted LILLIAN R PA 17815 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 .. Rifv:i5~8-Ex--AFP--(Oi-:02i------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-10-2002 ESTATE OF EVELAND LILLIAN R DATE OF DEATH 05-02-2001 COUNTY CUMBERLAND FILE NO. 21 01-0823 TAX RETURN WAS: S.S/D.C. NO. 180-34-1070 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: 1ST COLUMBIA BANK 8 TRUST CO ACCOUNT NO. ACN 01131982 1766868 TYPE OF ACCOUNT: () SAVINGS (X> CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-1970 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 1.704.67 0.166 284.12 .00 284.12 .45 12.79 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 06-18-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 12.79 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .29 TOTAL DUE 13.08 · IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1. NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR). YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: EVELAND ORVAL 1013 KENT DRIVE MECHANICSBURG, PA 17055 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: SSN: 180-34-1070 FILE NUMBER: 21-2001- 0823 DECEDENT NAME: EVELAND LILLIAN R DATE OF PAYMENT: 09/05/2001 POSTMARK DATE: 09/04/2001 COUNTY: CUMBERLAND DATE OF DEATH: 05/02/2001 REMARKS: ORVAL R EVELAND CHECK# 4163 SEAL ACN ASSESSMENT CONTROL NUMBER 01131981 TOTAL AMOUNT PAID: INITIALS: AC RECEIVED BY: REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 000231 MARY C. LEWIS REGISTER OF WILLS AMOUNT $12.79 $12.79 COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171Z8-0601 *' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21--0/- P02S 01131981 07-10-2001 IEV-1545 EX AFP lD9-DDl EST. OF LILLIAN R EVELAND S.S. NO. 180-34-1070 DATE OF DEATH 05-02-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS 1XI CHECKING o TRUST o CERTIF. ORVAL EVELAND 1013 KENT DR MECHANICSBURG PA 17055 REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 1ST COLUHBIA BANK & TRUST CO has provided the DepartllBnt with the infor.ation listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, YOU were a joint owner/beneficiary of this account. If you feel this infor.ation is incorrect, please obtain written correction fro. the financial institution, attach a copy to this for. and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the C~nwealth of Pennsylvania. Questions .ay be answered by calling (717) 787-83Z7. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 1766868 Date 01-01-1970 Established Account Balance Percent Taxable A.ount Subject to Tax Rate Potential Tax Due x 1,704.67 16.667 284.12 .045 12.79 TAXPAYER RESPONSE To insure proper credit to your account, two (Z) copies of this notice .ust acc~pany your pay.ent to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax pay~ts are .ade within three (3) ~nths of the decedent's date of death, you .ay deduct a 5% discount of the tax due. Any inheritance tax due will beco.e delinquent nine (9) .onths after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. ~ The above infor.ation and tax due is correct. 1. You .ay choose to re.it pa~ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you .ay check box "A" and return this notice to the Register of Wills and an official assessllBnt will be issued by the PA Depart.ent of Revenue. [J The above asset has been or will be reported and tax paid with the PennSYlvania Inheritance Tax return to be filed by the decedent.s representative. [J The above infor.ation is incorrect and/or debts and deductions were paid by you. You .ust c~plete PART ~ and/or PART ~ below. PART @] DATE PAID DEBTS AND DEDUCTIONS CLAIMED If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. ADount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF I 2 3 4 5 6 7 8 x TAX ON JOINT/TRUST ACCOUNTS x PAYEE DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax C~putation) I $ declare that the facts I and belief. have reported ( ")( ( PHONE HOME WORK L above are true, correct and ) 7 3J... -10'-/ (P ) NUMBER r I ~ 't'l ~ e .~ -= ..... Q,lA.... ;;. ~~ ~~ - '; ~ ~ tS~ o I ::II -- - - .- - - - \\) - - V\ ':) - ~ ""l - ~ - ~ - ~ - ":;) - ~ \j - .......... - 3 c,j ct. f') k. <"'l..... (',1 1 1',) b "' 1"':' ll..l -..a cJ f,:i ~ j .J ""I ~ V) Ct V\ ::J (~.. -.. <:::1 ~. .,.., It ~ cE: Q U Ob \J l( BUREAU COLLECTIONS& pennsylvania l,., TAXPAYER R SERVICES PO BOX 281041 HARRISBURG PA 17128-1041 DEPARTMENT OF REVENUE NOTICE OF DELINQUENT INHERITANCE TAX REV-866 FO AEP (06-11) EVELAND DALE Notice Date: 12/07/2012 A L E M I DA Estate of.- A - 61 _0 e 23 3631 2ND ST--(~~ EVELAND LILLIAN R BLOOMSBURG PA 17815 SSN: 180-34-1070 -ILIA Date of Death: 05-02-2001 JS~,s File Number: 21 O 1 - 0823 CLCkp(A-Ql~ kre.... Date of Assessment: 06-10-2002 "VkACN: 01 131982 u/L,Jr Department records indicate a delinquent inheritance tax liability for the estate identified above. Below is a summary of the delinquency. To avoid additional costs and interest, please pay the amount due within 15 days of the date of this notice. TAX INTEREST PENALTY CREDIT BALANCE 12.79 7.21 .00 20.00 The Inheritance and Estate Tax Act mandates the filing of a tax return and payment of all outstanding liabilities by a personal representative or a transferee of an estate within nine months of a decedent's death. We encourage you to take this opportunity to address your tax delinquency. If you fail to do so, your account may be referred to a collection agency and additional fees up to 39 percent of the amount due will be added to the liability. Please detach and return the lower portion of this notice with your payment to the Register of Wills of the county indicated. Make check or money order payable to: Register of Wills, Agent. If the above balance due was paid recently, please disregard this notice. If you have any questions regarding this notice, please contact: Harrisburg Call Center 717-783-3000 cli ~s 1-800-447-3020 (Services for taxpayers with special hearing a ,.,r speak n nod { PLEASE RETURN THIS PORTION WITH YOUR PAYMEQa(2 ' THE REGISTER OF WILLS IDENTIFIED m Cn rv Estate of EVELAND LILLIAN R' SSN: 180-34-1070 REGISTER OF WILLS Date of Death: 05-02-2001 1 COURTHOUSE SQUAR (r) File Number: 21 01-0823 CARLISLE PA 17013 rv Date of Assessment: 06-10-2002 ACN: 01131982 REV-554 EO (oi-io) pennsylvania I,i+ DEPARTMENT OF REVENUE, DISCLOSURE STATEMENT: TAXPAYERS' RIGHTS AND OBLIGATIONS OF THE DEPARTMENT OF REVENUE It is the obligation of all taxpayers in the Commonwealth to file all tax returns and pay all taxes to which they are subject. However, when the Department determines a required return was not filed or a liability was not paid, it may enforce tax law and collect on a taxpayer's obligations. The Commonwealth has a Taxpayers' Bill of Rights, which provides legal rights to the taxpayer and creates obligations for the Department to ensure equity and fairness prevail in tax administration and enforcement. TAXPAYERS' RIGHTS AND THE DEPARTMENT'S OBLIGATIONS DURING AN AUDIT When examining a taxpayer's books and records to determine if the appropriate tax liability has been paid, the rights of a taxpayer and the obligations of the Department during an audit are as follows: • The Department will provide the taxpayer with a complete explanation of the audit process as it relates to that individual taxpayer and his/her rights during the process. • The Department will prepare a written basis of the assessment of any tax liability determined during the audit. • The Department will explain the taxpayer's right to appeal the assessment of any tax liability determined during the audit. 0 The Department will conduct a post-audit conference, at which a representative will explain the audit findings and make recommendations on how to correct areas of noncompliance. • The Department will process the audit in a timely manner. TAXPAYERS' APPEAL RIGHTS To appeal any adverse decision of the Department, a taxpayer must file an appeal with the Board of Appeals. The Board of Appeals will review the case as provided by the taxpayer. If the taxpayer is not satisfied with the decision of the Board, he/she may subsequently submit an appeal to the Board of Finance and Revenue. If a taxpayer is not satisfied with the outcome of the appeal to the Board of Finance and Revenue, an appeal of that decision may be filed with the Commonwealth Court of Pennsylvania. APPEAL TO THE BOARD OF APPEALS Art appeal must be received by the Board of Appeals within 90 days from the mailing date of the assessment or appraisement notice. The specific number of days for each type of decision is listed below. TYPE OF ADVERSE DECISION NUMBER OF DAYS Sales Tax Bond Notice 5 days Personal Income Tax Jeopardy Assessment 10 days Corporation Tax Jeopardy Assessment 30 days (see 72 P.S. § 7402.2) Inheritance Tax Appraisement 60 days Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, 90 days Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax APPEAL TO THE BOARD OF FINANCE AND REVENUE An appeal must be received by the Board of Finance and Revenue within a specific number of days from the mailing date of the Board of Appeals' decision. The specific number of days for each type of decision is listed below. TYPE OF ADVERSE DECISION NUMBER OF DAYS Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax (including 90 days jeopardy assessment), Employer Withholding Tax, Property Tax/Rent Rebate, Realty Transfer Tax To appeal an Inheritance Tax decision issued by the Board of Appeals, the taxpayer must file an appeal to the appropriate county Orphans' Court at the appropriate county courthouse within 60 days of receipt of the Board of Appeals' decision. APPEAL TO COMMONWEALTH COURT An appeal must be received by Commonwealth Court within a specific number of days from the mailing date of the Board of Finance and Revenue decision. The specific number of days for each type of decision is listed below. TYPE OF ADVERSE DECISION NUMBER OF DAYS Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax, Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax (including 30 days jeopardy assessment), Employer Withholding Tax, Property Tax/Rent Rebate, Realty Transfer Tax Inheritance Tax 30 days From Orphans' Court's decision P° iti7r,5 !0 ..ne r' 1 p` Teals may i e rile d online c,~r lRdV3i,%J.bi`.a!'e (:'tappeals.state.pa.u:i. Petitions may a!-,;o be rn.,!Ipcl to the appropriate address listed below: BOARD OF APPEALS BOARD OF FINANCE AND REVENUE COMMONWEALTH COURT OF PA PO BOX 281021 TREASURY DEPARTMENT COMMONWEALTH AVE AND WALNUT ST HARRISBURG PA 17128-1.021 SUT;E 400 624 IRVIS OFFICE BUILDING: 1101 S FRI'NT ST HARRISBURG PA 17120 HARRISBURG PA 17104-2539 TAXPAYERS' PROCEDURE FOR REFUNDS OF OVERPAID TAX If a taxpayer determines he/she overpaid taxes or paid tax to which. he/she is not subject, a petition for refund must be filed within t ,wee years of the date of payment. If payment(s) is/are made in full as a result of an assessment, a petition for refund must be filed within six months of the date of the assessment All petitions for a refund, except Liquid Fuels Tax refunds, are filed with the Board of Appeals. TAXPAYERS' COMPLAINTS If a taxpayer has a complaint about an action the Department took in egard to Personal Income Taxes, Employer Withholding or Inheritance Tax, the Department's Taxpayers' Rights Advocate may be contacted at the following address: PA DEPARTMENT OF REVENUE TAXPAYERS' RIGHTS ADVOCATE LOBBY, STRAWBERRY SQUARE HARRISBURG PA 17128 The Ads, lc;;te will then faciitate the resolution of the c r^r'?,irIt by worKing with appropriate DeparLim!ent personnel or issuing an assistance order requested vy the taxpayer and warranted. DEPARTMENT'S ENFORCEMENT METHODS If :9 taxpayer has not paid a tax liability nor filed a timeiy app_a f the. lability, the Department may take .he foliomng actions: Contact a delinquent taxpayer and attempt to resolve the liability through payment in full, payment plan or compromise. • Submit a request to have the taxpayer's federal Personal Income Tax refund applied to his/her delinquent Pennsylvania Personal Income Tax liability. • Employ private collection agencies to collect delinquent taxes, Under Act 40 of 2005, additional collection costs, including but not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, may be imposed on any liability not paid prior to referral to a collection agency or contract counsel. 0 Deny issuing of a tax clearance certificate to a taxpayer applying for or requesting renewal of a liquor, lottery, cigarette or small games of chance license. The Department may also deny issuing a tax clearance certificate to a taxpayer seeking clearance for a Commonwealth contract or a corporate bulk sale clearance certificate. • Deny the initial issuance of or revoke a Sales Tax license if delinquencies exist in the licensee's account. If a business makes taxable sales without a valid Sales Tax license, the Department may file a formal criminal complaint. Department of Revenue enforcement agents may issue citations to people who sell or lease items subject to PA Sales Tax without a valid Pennsylvania Sales Tax license. • Disclose, by publication or otherwise, the identity of any person whose Sales Tax license was refused, suspended or revoked. • File a lien against the taxpayer and, in some cases, against the person responsible for payment of the delinquent tax. The Office of Attorney General may file an action to seize the liened property of a taxpayer. • Disclose, by publication or otherwise, the taxpayer's name or business name and liability information as a result of a lien recorded in a county Prothonotary's Office, • Garnish an individual's wages for delinquent taxes owed to the Commonwealth. • When an Inheritance Tax return was not filed or Inheritance Tax was not paid, the Department may file a petition for citation against the personal representative of the decedent's estate, which requires the representative to file the return, pay the tax or appear before the Orphans' Court. • Investigate and advance, through the Courts of Common Pleas, actions against delinquent taxpayers violating criminal statutes. v{. EC 2C),12 P4 d t' + T71 vckt r FOREVER PO- 13 1111111,,Ilf,,,,,,III) 11,,,Jill III hill ,,1,1i,1„i,i,,,,11,1 ~