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Home My WebLink About01-08-08 V '1 ~ ~ ~ Q ~" ~ !~," j~ '-1 S ~ J J QJ ~ \J ~J\) V) '-I '\J "- ~ . 'f":'( {,\, rl ~ ~.. ",. a: {} ~ @ ca (\j t,/j 1"'1 C( e:: ,~.. f'. .... c -..: 1""' ':' .... <(.. I"""; f:ild '(in O~ lu'(J),\' 1---<.:lvnJ (; ..... OJ. /-'/d&n s ~ (..,_. ,0 . , ~ '\I ,"? "- './ ~ V ~ ~ ~ ~ -:: - "":: - ~ "":: -- ~ "":: - ~ ~ -::: "":: - "":: ~ "":: ~ "":: ~ - -- ~ - - :; -- - -::: - - '\1 IT, ,:.) ,..) 'f- ,..) 'rl () 1'.' 'r" COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX OIVISION PO BOX 280601 HARRIS8URG PA 17128-0601 "-i"'V-- - .1l,OT-p;;e 9f, INHERITANCE TAX ',. '.>9.l:>'I>,~~Isie,~J' ALLOWANCE OR DISALLOWANCE ~. .E1FDEDUCnONS ,AND ASSESSMENT OF TAX ON ;",:' ~:.' [ . JO-DNTLY.HELD OR TRUST ASSETS Z008JAN -8 AM II: 53 MIKHAIL VOLFSON 105 TRACEY LANE HBG CLERK OF ORPHAN'S COURT ClJ"....... .'.". - ~..' .'.~.' ('''"'.' PiA !\;'i':....~~~: ,,!~,_,. '".:, ; M PA 17110 REV-1548 EX AFP (06-05) DATE 12-24-2007 ESTATE OF VOLFSON ISAAC Y DATE OF DEATH 02-28-2006 FILE NUMBER 021 -O'l-lQ(pz.. COUNTY CUMBERLAND SSN/DC 183-74-6021 ACN 07142183 APPEAL DATE: 02-22-2008 (See reverse side under Objections) Amount Re.ltted I I 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 +-- REY=is4S-EX-AFP-C03=Os5--------------------------------------------________________________ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS DATE 12-24-2007 ESTATE OF VOLFSON ISAAC Y DATE OF DEATH 02-28-2006 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 183-74-6021 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COMMERCE BANK TYPE OF ACCOUNT: DATE ESTABLISHED ACN 07142183 ACCOUNT NO. 512098518 ()SAVINGS OC:) CHECKING ()TRUST ()TIME CERTIFICATE 08-12-2003 Account Balance Percent Taxable Amount Subject to Tax Debts ~nd D~ducti~ns Taxable Amount Ti:lx Rate Tax Due x 312.91 0.500 156.46 .00 156.46 .45 7.04 x TAX CREDITS: 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." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 01-01-2008 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 7.04 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .61 TOTAL DUE 7.65 J IF PAID AFTER THIS DATE, 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. ) * PURPOSE OF NOTICE: PAYI1ENT. REFUND (CR): OBJECTIONS. ADI1IN- ISTRATIVE CORRECTIONS: DISCOUNT. PENALTY. INTEREST. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. l1ake check or money order payable to. REGISTER OF WILLS, AGENT. 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. A refund of a tax credit, which was not requested on the Tax Return. lIay be requested by completing an "Application for Refund of PennsYlvania Inheritance and Estate Tax" (REV-1313)' Applications are available online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office. or froll 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-BOO-447-3020 (TT only). Any party in interest not satisfied with the appraisement. allowance or disallowance of deductions or assessllent 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 electronic protest to be valid, you IIUSt receive a confirllation number and processed date froll the Board of Appeals website. You may also send a written protest to. PA Departllent of Revenue, Board of Appeals. P.O. Box 2Bl021. Harrisburg, PA 17128-1021. Petitions lIay not be faxed. B) Election to have the matter deterllined 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 2B060l, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150n for an explanation of adllinistrativelY correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. 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 salle tille period as you would appeal the tax and interest that has been as~essed as in~icated on this notic~. 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 paYllent. Taxes which became delinquent before January 1. 1982 bear interest at the rate of six (6%) percent per annuli calculated at a daily rate of .000164. All taxes which becalle delinquent on or after January I. 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 Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2008 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 2008 7% .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT 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 VOLFSON MIKHAIL 105 TRACEY LANE HARRISBURG, PA 17110 -- n___ foi~ ESTATE INFORMATION: SSN: 183-74-6021 FILE NUMBER: 2107-1062 DECEDENT NAME: VOLFSON ISAAC Y DATE OF PAYMENT: 11/20/2007 POSTMARK DATE: 11/19/2007 COUNTY: CUMBERLAND DATE OF DEATH: 02/28/2006 NO. CD 008998 ACN ASSESSMENT CONTROL NUMBER AMOUNT 07142183 I $7.04 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 3495 SEAL INITIALS: AJW RECEIVED BY: TAXPAYER $7.04 GLENDA FARNER STRASBAUGH REGISTER OF WILLS