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Home My WebLink About01-0877 .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 171Z8-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 - OJ-'i?7? ACN 01137178 DATE 08-22-2001 REY-l54S EX AFP CD9-DD) EST. OF CHRISTIAN R NISSLY S.S. NO. 551-38-1245 DATE OF DEATH 05-04-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS lXJ CHECKING D TRUST D CERTIF. EVERETT C NISSLY 8250 EAGLE RIDGE DR CINNCINATTI O~..q5243 RE"IT PAYHENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 PNC BANK has provided the D8partll8nt 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 fru. the financial institution, attach a copy to this fo... and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Co_onwealth of PWVlsy1vania. Questions uy be answered by calling (717) 787-83Z7. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS AccOW1t No. 5002026514 Date 05~15-1998 Established Account Balance Percent Taxable AIIow\t Subject to Tax Rate Potential Tax Due x 3,344.41 50.000 1,672.21 .045 75.25 TAXPAYER RESPONSE To insure proper credit to your account, two (Z) copies of this notice ~st acco.pany your pay.ent to the Register of Wills. Make check payable to: ""Register of Wills, Agent... x NOTE: If tax pa~nts are ~e within three (3) .onths of the decedent"s date of death, you .ay deduct a 57. discount of the tax due. Any inheritance tax due will bec~ delinquent nine (9) .onths after the date of death. Tax PART [!] A. [ CHECK ] ONE BLOCK B. ONLY c. c=J The above inforution and tax due is correct. 1. You uy choose to r..it pay.ent to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or yOU .ay check box "Aw and return this notice to the Register of Wills and an official assess.eot will be issued by the PA Depart-.nt of Revenue. [] 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. [] The above inforution is incorrect and/or debts and deductions were paid by YOU. You ~st co~lete 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. Aaount Subject to Tax 5. Debts and Deductions 6. AIIOw.t 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 I TOTAL (Enter on Line 5 of Tax Ca.putationJ I $ Under penal ties of per jury, I declare that the facts I co.plete to the best of .Y knowledge and belief. have reported above are true, correct and HOME ( ) WORK ( ) TELEPHONE NUMBER DATE TAXPAYER SIGNATURE ) '] -b -ilf' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 '* INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21 -01- J 17 ACN 01137178 DATE 08-22-2001 REV-IS'll EX iFP U9-10) EST. OF CHRISTIAN R NISSLV S.S. NO. 551-38-1245 DATE OF DEATH 05-04-2001 COUNTY CUMBERLAND TVPE OF ACCOUNT D SAVINGS IX] CHECKING D TRUST o CERTIF. EVERETT C NISSLV 8250 EAGLE RIDGE DR CINNCINATTI OH ~~243 RE"IT PAY"ENT AND FOR"S TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 "1 t 1 ,a 1. if DAb 3 '-I ~ PNC BANK has provided the Departllent Nith the inforll8tion listed beloN Nhich has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you IHIre a joint ONn8r/beneficiary of this account. If yOU feel this inforll8tion is incorrect, please obtain Nritten correction frOM the financial institution, attach a copy to this for. and return it to the above address. This account is taxable in accordance Nith the Inheritance Tax LaNs of the eo..onWQalt~ of Pennsylvania. Questions I18Y be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5002026514 Date 05-15-1998 Established Account Balance Percent Taxable ADount Subject to Tax Rate Potential Tax Due x 3,344.41 50.000 1,672.21 .045 75.25 TAXPAYER RESPONSE To insure proper credit to your account. two (2) copies of this notice IlUst acCOIlpBnY your paYW8ht to the Register of Wills. Make check payable to: "Register of Wills, Agent". x NOTE: If tax pay.ants are .ade Nithin three (3) .onths of the decedent"s date of death, you AY deduct a 5X discount of the tax due. Any inheritance tax due Nil1 bec~ delinquent nine (9) .onths after the date of death. Tax PART [!J [CHECK ] ONE BLOCK ONLY A. D The above inforll8tion and tax due is correct. 1. You I18Y choose to r..it paYW8ht to the Register of Wills Nith two copies of this notice to obtain a discount or avoid interest, or YOU I18Y check box "A" and return this notice to the Register of Wills and an official asses588nt Nill be issued by the PA Departllent of Revenue. B. r=J The above asset has been or Nill be reported and tax paid Nith the Pennsylvania Inheritance Tax return to be filed by the decedent"s representative. c. D The above infor.ation is incorrect and/or debts and deductions Mere paid by you. You .ust co~lete PART ~ and/or PART [!J belON. PART ~ TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. AIIcn.mt Subject to Tax 5. Debts and Deductions 6. A~nt Taxable 7. Tax Rate 8. Tax Due OF 1 2 3 X 4 5 6 7 X 8 1- ~ 8\",<;:' ~ If you indicate a different tax rate, please state your relationship to decedent: TAX ON JOINT/TRUST ACCOUNTS PART [!] DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above are true, correct and c~l.te to the best of .y knowledge and belief. HOME ( ) WORK ( ) TELEPHONE NUMBER DATE TAXPAYER SIGNATURE ._--,.."if.....,___.:1'_'~~l?"~rv~;l\i:IlPt~~~~.~:xt"'~' September 11, 2001 Register of Wills Cumberland County Court House Carlisle, P A 17013 Greetings: This letter is written in response to the enclosed forms stating I may be subject to payment of$75 inheritance tax. For the following reasons, I am requesting the tax be waived. Yes, it is true that at the time of my fathers death (C. R. Nissly) on May 4, 2001, he and I had a joint checking account with PNC Bank. Since I was paying the bills for both of my parents, my father and I set up the joint checking account so I could easily make deposits and write checks for their bills. As you can see from the check book ledger for the month of May (enclosed) most likely on May 4,2001, there was a balance of $3344.41 in that joint checking account. I also admit, from a pure legal point of view, half of the money in the account could be consider as belonging to me. Please note that in no way did I consider that money to be mine. My father was 90, years old at the time of his death, and my mother, who is still living, is also 90 years old. I am the power of attorney for both parents. I have been paying their bills for some time since neither of my parents had the ability to do so. As you can see from the check book ledger for May, 2001, (enclosed) that money, plus a lot more, was used to pay the routine monthly bills for my parents. I take no payment from my parents for paying their bills. In fact, in the last four years, I have used several thousand dollars of my personal money for their benefit, moving them from Florida, buying two TV s, bed, lift chair, and other misc. items. I am very happy to do this; I just resent being asked to pay an inheritance tax on money that I do not consider to be mine nor have I used for my own personal use. I can reached at either of these phone numbers: Work - (513) 943-5024 or Home - (513) 793- 9044. I will do nothing more until I hear from your office. I thank you in advance for your consideration of relieving me of the obligation of paying an inheritance tax. Sincerely, ^ ~~c:.~ Everett C. Nissly /7-r;, '-/~' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE v* BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEKENT~ ALLOWANCE OR DISALLOWANCE OF DEDUCTIONzs, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS IEV-1&'" Ell iFP (12-00) .02 FEB 13 DATE ESTATE OF DATE OF DEATH FILE NUMBER tl1 0 '47 COUNTY "'\I!, SSN/DC ACN 02-11-2002 NISSLV 05-04-2001 ~JirJ.iZ7 551-38-1245 01137178 Amount R..ltt.d CHRISTIAN R EVERETT C NISSLY 8250 EAGLE RIDGE DR CINNCINATTI OH 45~rt\ ClunbE. . ".' 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 ~ iifi=is41i-i;r-AFit-fi2-:ooi------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS DATE 02-11-2002 ESTATE OF NISSLY CHRISTIAN R DATE OF DEATH 05-04-2001 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 551-38-1245 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED JOINT DR TRUST ASSET INFORMATION ACN 01137178 FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5002026514 TYPE OF ACCOUNT: () SAVINGS (>0 CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-15-1998 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 3,344.41 0.500 1,672.21 8,855.68 .00 .45 .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." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU ~Y BE DUE A REFUND. SEE REVERSE SIDE OF THIS FO~ FOR INSTRUCTIONS. l