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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
"
'RECI1RD ADJUSTMENT
2007 AUG 10 Ah II: 20
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
('! EQ< n--
Vi... 111.. ~..;'I
OR-PI-,ll, 1\ i'C' "(Ii ;:-,T
t it-'.! ';',) \..JJi.,Ti I
TAYLOR P ANDREWS E~J~\r'--' , ,
ANDREWS & JOHNSON
78 W POMFRET ST
CARLISLE PA 17013
07-31-2007
RABENSTINE
03-15-2005
21 05-0277
CUMBERLAND
101
*'
REV-1593 EX AFP (03-05)
CHARLES
E
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
NOTE: To insu~e p~ope~ c~edit to you~ account, submit the uppe~ po~tion of this fo~m with you~ tax payment.
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
REV-1593 EX AFP (03-05)
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ESTATE OF RABENSTINE
CHARLES
E FILE NO. 21 05- 0277
.. INHERITANCE TAX RECORD ADJUSTMENT ..
ACN 1 0 1
DATE
07-31-2007
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
1. Real Estate (Schedule A)
2.
3.
4.
5.
6.
7.
8.
O}
(2)
(3)
(4)
(5)
(6)
(7)
Stocks and Bonds (Schedule B)
Closely Held Stock/Pa~tne~ship Inte~est (Schedule C)
Mo~tgages/Notes Receivable (Schedule D)
Cash/Bank Deposits/Misc. Pe~sonal P~ope~ty (Schedule E)
Jointly Owned P~ope~ty (Schedule F)
T~ansfe~s (Schedule G)
Total Assets
DEDUCTIONS AND EXEMPTIONS:
9. Fune~al Expenses/Administ~ative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mo~tgage Liabilities/Liens (Schedule I)
Total Deductions
(9)
OO}
10.
1l.
12.
13.
14.
Net Value of Tax Retu~n
Cha~itable/Gove~nmental Bequests; Non-elected 9113 T~usts (Schedule J)
Net Value of Estate Subject to Tax
TAX:
15. Amount of
16. Amount of
17. Amount of
18. Amount of
19. P~incipal
TAX CREDITS'
130,000.00
77,520.00
.00
.00
280,391.31
.00
80,865.30
(8)
52,167.79
14,067.91
Ol}
02}
03}
04}
Line 14 at Spousal ~ate OS} .00 X 00
Line 14 taxable at Lineal/Class A ~ate 06} 502,540.91 X 045=
Line 14 at Sibling ~ate 07} .OOX 12 =
Line 14 taxable at Collate~al/Class B ~ate 08} .OOX 15 =
Tax Due 09}
.
-,,, ""'" ""'..."'.~ II T+J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
12-15-2005 CD006106 .00 ll,491.07
12-15-2005 CD006107 .00 3,368.94
1l-03-2006 CD007387 .00 7,754.33
ANCE OF UNPAID INTEREST/PENALTY AS OF 1l-04-2006 TOTAL TAX CREDIT 22,614.34
BALANCE OF TAX DUE .00
INTEREST AND PEN. 474.07
TOTAL DUE 474.07
BAL
568,776.61
66,235.70
502,540.91
.00
502,540.91
.00
22,614.34
.00
.00
22,614.34
II
IF PAID AFTER DATE INDICATED, 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.)
4
BOARD OF APPEALS
POBox 281021
HARRISBURG. PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
,.. .
..,
TAYLOR P ANDREWS ESO
ANDREWS & JOHNSON
78 W POMFRET ST
CARLISLE PA 17013-3216
IN RE ESTATE OF:
RABENSTINE CHARLES E
DOCKET NO. :
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0700693
Inheritance
Protest
2105-0277
101
12/18/2006
1/9/2007
SHAWN E YOUNG
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
Email:shyoung@state.pa.us
July 18, 2007
The Department issued an appraisement and assessment dated December 18.
2006, which imposed interest on the tax due from the delinquent date, December 15, 2005,
to the date of payment, November 3, 2006. Petitioner is protesting the imposition of
interest by arguing that the estate was not entitled to a refund of decedent's investment in a
cottage at a retirement community until the cottage was resold. Petitioner further states
that the refund of the cottage investment was a mere expectancy and not an asset of the
estate until the cottage was resold.
Section 2143 of the Inheritance and Estate Tax Act of 1991 allows for the
adjustment or abatement of interest when the payment of inheritance tax has not been
made because of litigation or other unavoidable cause of delay. The term "litigation or
other unavoidable cause of delay" is found in existing law and is interpreted to require good
faith litigation arising from an honest disagreement. Husband's Est., 316 Pa. 361 (1934).
In the instant case, the retirement community and the estate did not disagree on the
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RABENSTINE CHARLES E
BOARD DOCKET NO. 0700693
Page 2 of 2
. .. , . t
amount of the refund; only the date of payment was in question. Since there is no evidence
that the decedent's assets were the subject of litigation and since the circumstances
surrounding the failure to pay the tax liability in a timely manner do not constitute "unavoidable
cause of delay" within the meaning of the Statute, the Board is without statutory authority to
grant the relief requested.
Accordingly, it is hereby Ordered that the protest is denied. The Department's
appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
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