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Home My WebLink About10-24-07 0) Q;) (:;, <:J ... f.(j {(:) (\1 -L' ;f! o C'IJ I /'. 't-c; C''? F: C'j (\/ o ::i C::} 6It:) ,- i:] LIJ ", " ". .,.,' '. ,::: t" (J) ,2 C) ~ Q~ :J! ell !S ::) .J~/$e'k i SStrJo J.SW:J G:I Cf) 03.L~OS31~/d :::::> 0 :::r:: f--I CY; Cf) :::::> (Y) c:r;N 0 rl G:lN 0 010 '>") -t :2;N Cf)r--- I :, CY;;s 0 rl ".1 I.., ~&., 0 G:I '" 0 Cf) It " ":~ 0 Cl :::::> ) "'l: ,..,~ r::r: :2;0 J V) "< Clc:r;cq:;:::r:: G:I <:l .<J :2;G:lNf--I N >:: G:lf--I CY;cy;Cf) ) N Cf) G:I:::::>N .-1 C!JNCLJON C!J:E:oc:r; Cf)kJ:::::> cq:; :E:c:r; Orl 0 .":'~ .~ CI) fl) '""i i1 & "C, 1> "" 1'-1 C) ,:1 C) N :-:, ";) ,..., '7'"} ,:':) r--... ,. . .:::-j Ct. r-j ;3 f~ C"J ICY! ",qr ~.r a; ~, 0 ~..~, (Xi .... ;..~:. tEl ".., . ~/ ~; 0 .':1 '.- ...Q ;; t:'!ol..~ ni 1-1 ... N :::i trJ rfi :z: \.' I ~:..J 1,~jr "'of L~) Z If 11 ,.,. ..:.. .... ~ () -L'dO 90 : i :!a h7 l'jnL~i'7 i<., _t..'/U 0U0 '.~ - - .. .. .. - - - -:: .. ~ .. .. - - - -: .. .. ....: -: - -: .. .. - - :: ::::: .. .. - -: ~ .. .. .. .. - - -: .. - - -: .. .. - f~) ,.., C1 f'" ...., DATE: SUBJECT: TO: FROM: COMMONWEALTH OF PENNSYLVANIA DOCKETING NONRESIDENT DECEDENT FILE INFORMATION ~S \:'\'Y\~ ~-r'(\'Zlr <::"'~b~{\()'''I\d COUNTY REGISTER OF WILLS John Riedman Specialty TaxlNonresident Unit Inheritance Tax Division Bureau of Individual Taxes Department ofRevcnue Attached is nonresident decedent file information concerning taxable property located in your county. Please docket and file the attached information so it may be available for future reference. Thank you. Attachment ig --.. .---~ c-) -.f 1'..~1 .J:~". - -:::. - .. a CJ1 10-22-2007 KELLER 03-06-2005 99 07-0530 NON-RESIDENT tL 101 APPEAL DATE: 12-21-2007 ( See reverse side under Objections) Amount Remitted I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P.O. BOX 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- ------------------------------------------------------------------------------------------ REV-537 EX AFP (03-05) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ROBERT L FILE NO. 99 07-0530 ACN 101 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL Tfu:S,<..- INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR . DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN ,--'- (~~'3 \ t : 1 rl~ I: OS ~. . (.,~" \.....' . V,i ESQ 'f"- """.' I' SUSAN H CONPA'tR 2331 MARKET ST CAMP HILL PA 17011 ESTATE OF KELLER DATE 10-22-2007 TAX COMPUTATION METHOD ELECTED: (X) FLAT RATE () PROPORTIONATE TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. 3. 4. 5. 6. 7. 8. 0) (2) (3) (4) (5) (6) (7) 172,000.00 .00 .00 .00 .00 .00 .00 Stocks and Bonds (Schedule B) Closely Held Stock/Partnership Interest (Schedule C) Mortgages/Notes Receivable (Schedule D) Cash/Bank Deposits/Misc. Personal Property (Schedule E) Jointly Owned Property (Schedule F) Transfers (Schedule G) Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax (9) (0) .00 2,637.44 QI-. REV-537 EX AFP (06-05) ROBERT L NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. (8) 172,000.00 (1) (2) (3) (4) 2,637.44 169,362.56 .00 169,362.56 NOTE: If an assess.ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate OS) .00 X DO .00 16. Amount of Line 14 taxable at Lineal/Class A rate (6) 169,362.56 X 045 7,621.32 17. Amount of Line 14 at Sibling rate (7) .00 X 12 .00 18. Amount of Line 14 taxable at Collateral/Class B rate (8) .00 X 15 .00 19. Principal Tax Due (9) 7,621.32 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 06-07-2007 CD008262 816.56- 8,437.88 BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-08-2007 TOTAL TAX CREDIT 7,621.32 BALANCE OF TAX DUE .00 INTEREST AND PEN. 7.36 TOTAL DUE 7.36 * 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.) \J RESERVATION: Estates of decedents dying on or before DeceMber 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE. OBJECTIONS: ADMIN- ISTRATIVE CoRRECTI oNS : DISCOUNT: REFUND (CR). PENALTY: INTEREST: TO REM IT PAYMENT: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You May object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an e~ec~ronlC protest to De valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post AsseSSMent Review Unit, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedent's death, a discount of five percent (5%) of the tax paid is allowed. A refund of a tax credit, which was not requested on the Tax Return, may be requested by COMPleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313)' Applications are available online at www.revenue.state.Da.us. any Register of Wills or Revenue District Office, or fro. the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction 800klet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2007 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to: PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REV'1~37-2 EX + ~9-O(I. '-. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA FILE NUMBER Keller Robert Luther 21-070342 part' mus1 include aft raaI ~ """"" by tha _ant indMduaUy OJ as a tanantln commoo with anolha' party(Iaa}. ha~ng 'Is situs in Pennsylvania. Property which is jointty-owned with right of survivorship shoUld be disclosed on Schedule F. All real estate mus1 be _rtad at lair...... valua "",ell ,. daftnad as tha price at ""ich pr-'Y wcuId be ~ - a wUlIn9 buya' and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE Of DEATH 1. 513 W. Lisbum Road, Mechanicsburg, Pennsylvania 17055. Upper Allen Township 172,000.00 , ." PART 1 TOTAL S 172 000.00 PART 2 TOTAL proportionate Method OnlY from reverse side S TOTAL (Also enter on line 1. RecaDitulation) S 172 000.00 (If more s ace is p needed, Insert additional sheets of the same SIZe) COMMONWEALTH OF PENNSYLVANIA DEPA~TMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA --..INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REAGER & ADLER PC ESCROW ACCOUNT 2331 MARKET STREET CAMP HILL, PA 17011 .--.---- fold ESTATE INFORMATION: 205-16-7362 SSN: FILE NUMBER: ...2-1 ()7 0342... <=1Q-Ol- aS3 0 DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: 06/07/2007 COUNTY: ..- CUMOERU\ND DATE OF DEATH: 03/06/2005 NO. CD 008262 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $8,437.88 I I '1IUg!, I I I I I I TOTAL AMOUNT PAID: $8,437.88 REMARKS: REAGER & ADLER CHECK# 6436 INITIALS: WZ SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS , U I .~ ., ,. . . .J JI is,. i:J V~i iJ' ") DEPARTMENT OF REV'ENUE . ~ j