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Home My WebLink About03-04-08 (3) JOHN E. SLIKE ROBERT C. SAlOIS JAMES D. FLOWER, JR CAROLJ. LINDSAY JOHN B. LAMPI MICHAEL L. SOLOMON GEORGE F. DOUGLAS, III DEAN E. REYNOSA THOMAS E. FLOWER MARYLOU MATMi- SUZANNE C. HIXENBAUGH LAW OFFICES SAIDIS, FLOWER & LINDSAY A PROFESSIONAL CORPORATION 2109 MARKET STREET CAMP HILL, PENNSYLVANIA 17011 TELEPHONE: (717) 737-3405 - FACSIMILE: (717) 737-3407 EMAIL: attorney@sfl-Iaw.com www.sfl-Iaw.com CARLISLE OFFICE: 26 WEST HIGH STREET CARLISLE, PA 17013 TELEPHONE: (717)243-6222 FACSIMILE: (717)243-6486 REPLY TO CAMP HILL ':'-J ,-' '- r"":-- March 3, 2008 [1.: 'r ~c5f-'- \_-'" ~-.:) -.:1" ,~~ Sf,:) '--.,. ~3::i,; "- L) iJ~: ; I 0: . O~ ( ) I Q:~ r::'""i. ~ ,..../ Cumberland County Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, P A 17013 Re: The Estate of Virginia S. Dripps File No. 21-07-0759 Date of Death: August 2, 2007 Dear Ms. Strasbaugh: Enclosed is a check in the amount of$19.40 which reflects an additional payment due and owing to the Pennsylvania Department of Revenue for the remainder of inheritance tax on The Estate of Virginia S. Dripps. Please provide me with a receipt for the payment. A self- addressed stamped envelope is enclosed for your convenience. Your assistance is greatly appreciated. Si~e.erel)', SAllIS, FLOWER & LINDSAY C()d~J :Jo Ann Seker Paralegal for George F. Douglas Enclosures JS 02-26-2008 DRIPPS 08-02-2007 21 07-0759 CUMBERLAND 101 APPEAL DATE: 04-26-2008 ( See reverse side under Objections) Amount Remittedl I MAKE CHECK PAYABLE AND REMIT PAYMENT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIO~S AND ASSESSMENT OF TAX GEORGE F DOUGLAS SAIDIS ETAL 26 W HIGH ST CARLISLE "'r:"'~ :...~.. I. f\Jd \?;.,,"n ,>J~Ii) ;': ;.<.:\ - 't ........TE ESTATE OF CLERK _~ATE OF DEATH miPH/;\\'2 CDU:",IfILE NUMBER . " .... ::' COUNTY ACN III PA 17013 REV-1547 EX AFP (06-05) VIRGINIA A TO: fY!_~~~~~_!~!~_~!~~______~___~~!~!~_~Q~~~_~Q~!!Q~_~Q~_YQ~~_~~~Q~P~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF DRIPPS VIRGINIA A FILE NO. 21 07-0759 ACN 101 DATE 02-26-2008 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED If an assessment was issued previoUSly. lines 14. 15 and/or 16, 17. 18 and 19 will reflect figures that include the total of !hh returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate lS. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS' RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1_ Real Estate (Schedule A) (1) 2. Stocks and Bonds (ScheLJle B) (2) 3. Closely Held Stock/Partnership Interest (Sche,dule C) (3) 4. Mortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) .00 .00 .00 .00 155,737.97 .00 .00 S. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expem,es/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 6.959.47 (9) ClO) 2.803.99 (11) Cl2) Cl3) Cl4) lI. 12. 13. 14. Total Deduc:tions Net Value of Tax Return Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate SUbject to Tax NOTE: NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. (S) 155.737.97 9.763.46 145.974.51 .00 145.974.51 (15) (16) (17) (1S) .00 X 00 .00 145,974.51 X 045 = 6,568.85 .00 X 12 .00 .00 X 15 .00 (19)= 6,568.85 . PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-29-2007 CD008872 326.32 6,200.00 11-13-2007 CD008948 .00 23.13 PAYMENT MUST BE MADE BY 05-02-2008*. TOTAL TAX CREDIT 6.549.45 BALANCE OF TAX DUE 19.40 INTEREST AND PEN. .00 TOTAL DUE 19.40 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. A D~rll"'ln co!:'!:' DJ::'\lI:'DC"'1I:' C"Tnr nr TUTr- IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE .........,.nlll"TTn...ro " 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 NOTI CE : PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTI ONS : DISCOUNT: PENAL TV: 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. - -Make 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, may be requested by completing an "Application for Refund of Pennsylvania Inher"\ tance and Estate Tax" (REV-13l3). Applications are available online at www.revenue.state.Da.us. any Regist~r of Wills or Revenue District Office, or from 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). 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 electronic protest to be 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 l7l2B-102l. 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 17l2B-060l Phone (717) 7B7-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150l) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5Y.) discount of the tax paid is allowed. The l5Y. 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 (6Y.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 19B2 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-lSOl), 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 years 2000 through 200B are: Interest Daily Year Rate Factor 2000 BY. .000219 2003 5Y. .000137 2006 7Y. .000192 --Interest is calculated as follows: Interest Da ily Interest Daily Year Rate Factor Year Rate Factor 2001 9Y. .000247 2002 6Y. .000164 2004 4Y. .000110 2005 5Y. .000137 2007 8Y. .000219 2008 7Y. .000192 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.