HomeMy WebLinkAbout12-05-07
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 2B0601
HARRISBURG PA 1712B-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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R~~ORD ADJUSTMENT
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REV-1593 EX AFP (03-05)
Z007 DEe -5 PH 12: 32
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-13-2007
BROWN
11-04-2006
21 06-0998
CUMBERLAND
101
EVA
I
CLEHK OF
ORr" '" i~' r,,-.! 'RT
Ir'N/'.!\! '--, ;,.,;__",1;) II
JACQUELINE A KELL Y E~J IT P,,\
JAN L BROWN ASSOCS
845 SIR THOMAS CT 12
HBG PA 17109
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: 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 +--
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REV-1593 EX AFP (03-05)
.. INHERITANCE TAX RECORD ADJUSTMENT ..
ESTATE OF BROWN
EVA
I FILE NO. 21 06-0998
ACN 101
DATE
11-13-2007
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
79,586.28
65,350.00
.00
1. Real Estate (Schedule A)
2.
3.
4.
5.
6.
7.
8.
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
(8)
144,936.28
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
10.
II.
12.
13.
14.
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
(9)
(10)
17,901.02
2,257.23
(11)
(12)
(13)
(14)
20,158.25
124,778.03
.00
124,778.03
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
TAX:
15. Amount of Line
16. Amount of Line
17. Amount of Line
18. Amount of Line
19. Principal Tax Due
TAX CREDITS:
14 at Spousal rate (15)
14 taxable at Lineal/Class A rate (16)
14 at Sibling rate (17)
14 taxable at Collateral/Class B rate (18)
.00X 00
124,778.o3X 045=
.oox 12 =
.oox 15 =
(19)
.00
5,615.01
.00
.00
5,615.01
DATE
01-29-2007
NUMBER
CDoo7754
+
INTEREST/PEN PAID (-)
280.75
AMOUNT PAID
5,334.27
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
5,615.02
.0ICR
.00
.0ICR
II
IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. L-bf\
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
'- .-
~
BOARD OF APPEALS
POBox 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.......:.::._:.;.;~:::::..
::..:.. .
........... L '.. ·
.... ...
JACQUELINE A KELLY ESQ
JAN L BROWN & ASSOCIATES
845 SIR THOMAS CT STE 12
HARRISURG PA 17109
IN RE ESTATE OF:
BROWN EVA I
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
0707979
Inheritance
Protest
2106-0998
101
4/16/2007
4/25/2007
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
October 17, 2007
DECISION AND ORDER
On April 16, 2007, the Department issued an appraisement and assessment which
imposed tax on the $130,700.00 date of death value of the jointly owned real estate
reported as item 1 on Schedule F of the original inheritance tax return, less one $3,000.00
exclusion. The Department's action was based on the premise that the real estate had
" .
been solely owned by the decedent within a year of her death.
Petitioner has now supplied copies of deeds dated May 21, 1990 and June 29,2006
which prove that decedent held only a taxable one-half interest in the real estate.
Accordingly, it is hereby, Ordered that the protest is sustained. The Department is
directed to issue an amended appraisement and assessment which reduces the taxable
',.
value of decedent's interest in the Schedule F Item 1 real estate to $65,350.00 as originally
reported.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
-
BROWN EVA I
BOARD DOCKET NO. 0707979
Page 2 of 2
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).
"