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Home My WebLink About04-28-08 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,- r--" ""cr,cn ('\..~!f{@If\OF INHERITANCE TAX :-L.LUr~p.hUiEiH~l ~'-'ALLOWANCE OR DI SALLOWANCE ;::('!"TQ~ JfrnHJ'?'txcftfs AND ASSESSMENT OF TAX .. ,1..1-..:11,). L.t ,'v', '" - ".',; *' DATE 04-21-2008 ESTATE OF CURRAN ROSE A DATE OF DEATH 12-24-2006 FILE NUMBER 21 07-0078 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 06-20-2008 ( See reverse side under Objections) A.ount Re.ittedl 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 4-- ------------------------------------------------------------------------------------------- REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF CURRAN ROSE A FILE NO. 21 07-0078 ACN 101 DATE 04-21-2008 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 2008 APR 28 PM t: 06 CLERK OF ORPHAN'S COURT Cll\ l''I''';')1 . C"','I R'^ \;rl(':".:- "1: ';_,1 ',._\..,',. 1" HUGH C WEAVER 33 BOURBON RED DR MECHANICSBURG PA 17050 REV-IS47 EX AFP (06-0S> 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. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 27.022.87 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 27,022.87 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; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax 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 ~ 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 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due C ITS: A M DATE 01-29-2008 NOTE: T C P NUMBER CD009219 (9) ClO) 12,573.69 5.051.31 (11) Cl2) Cl3) 17.{;;?~ 00 9,397.87 1,200.00 8,197.87 Cl4) Cl5) Cl6) (17) (18) .00 .00 .00 8,197.87 .00 .00 .00 1,229.68 1,229.68 X 00 X 045 = X 12 = X 15 = (19)= (+) PAID (-) .00 AMOUNT PAID 1,229.68 BALANCE OF UNPAID INTEREST/PENALTY AS OF 01-30-2008 If IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. RESERVATION: Estates of decedents dying on o~ befo~e DeceMbe~ 12, 1982 -- if any futu~e inte~est in the estate is t~ansfe~~ed in possession o~ enjOYMent to Class B (collate~al) beneficia~ies of the decedent afte~ the expi~ation of any estate fo~ life o~ fo~ yea~s, the Co..onwealth he~eby exp~essly ~ese~ves the ~ight to app~aise and assess t~ansfe~ Inhe~itance Taxes at the lawful Class B (collate~al) ~ate on any such futu~e inte~est. PURPOSE OF NOTICE: To fulfill the ~equi~e.ents of Section 2140 of the Inhe~itance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140), PAYMENT: Detach the top po~tion of this Notice and sub.it with you~ pay.ent to the Registe~ of Wills p~inted on the ~eve~se side. --Make check o~ .oney o~de~ payable tOI REGISTER OF WILL8, AGENT. Failu~e to pay the tax, inte~est, and penalty due may ~esult in the filing of a lien of ~eco~d in the app~op~iate county, o~ the issuance of an O~phan's Cou~t citation. REFUND (CR): A ~efund of a tax c~edit, which was not ~equested on the Tax Retu~n, may be ~equested by co.pleting an "Application fo~ Refund of Pennsylvania Inhe~i tance and Estate Tax" (REV-1313). Applications a~e available online at www.~evenue.state.Da.us. any Registe~ of Wills o~ Revenue Dist~ict Office, o~ f~o. the Depa~tment's 24-hou~ answe~ing se~vice fo~ fo~s o~de~s: 1-800-362-2050; se~vices fo~ taxpaye~s with special hea~ing andlo~ speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any pa~ty in inte~est not satisfied with the app~aise.ent, allowance o~ disallowance of deductions o~ assessment of tax (including discount o~ inte~est) as shown on this Notice may object within 60 days of the date of ~eceipt of this notice by filing one of the following: A) P~otest to the PA Depa~t.ent of Revenue, Boa~d of Appeals. You may object by filing a p~otest online at www.boa~dofaDDeals.state.Da.us on o~ befo~e the expi~ation of the sixty-day appeal pe~iod. In o~de~ fo~ an elect~onic p~otest to be valid, yOU Must ~eceive a confi~.ation nUMbe~ and p~ocessed date f~o. the Boa~d of Appeals website. You may also send a w~itten p~otest to: PA Depa~t.ent of Revenue, Boa~d of Appeals, P.O. Box 281021, Ha~~isbu~g, PA 17128-1021. Petitions .ay not be faxed. B) Election to have the Matte~ dete~.ined at the audit of the account of the pe~sonal ~ep~esentative. C) Appeal to the O~phans' Cou~t. ADMIN- ISTRATIVE CORRECTIONS: Factual e~~o~s discove~ed on this assess.ent should be add~essed in w~iting to: PA Depa~tment of Revenue, Bu~eau of Individual Taxes, ATTN: Post Assess.ent Review Unit, P.O. Box 280601, Ha~~isbu~g, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Inst~uctions fo~ Inhe~itance Tax Retu~n fo~ a Resident Decedent" (REV-1501) fo~ an explanation of ad.inist~atively co~~ectable e~~o~s. DISCOUNT: If any tax due is paid within th~ee (3) calenda~ months afte~ the decedent's death, a five pe~cent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-pa~ticipation penalty is computed on the total of the tax and inte~est assessed, and not paid befo~e Janua~ 18, 1996, the fi~st day afte~ the end of the tax amnesty pe~iod. This non-pa~ticipation penalty is appealable in the same manne~ and in the the same time pe~iod as you would appeal the tax and inte~est that has been assessed as indicated on this notice. INTEREST: Inte~est is cha~ged beginning with fi~st day of delinquency, o~ nine (9) months and one (1) day f~om the date of death, to the date of pay.ent. Taxes which beca.e delinquent befo~e Janua~ 1, 1982 bea~ inte~est at the ~ate of six (6%) pe~cent pe~ annum calculated at a daily ~ate of .000164. All taxes which beca.e delinquent on and afte~ Janua~ 1, 1982 will bea~ inte~est at a ~ate which will va~ f~o. calenda~ yea~ to calenda~ Yea~ with that ~ate announced by the PA Depa~tment of Revenue. Rates fo~ yea~s 1982 th~ough 1999 can be found in the Pennsylvania Resident Inst~uction Booklet, (REV-1501), the Pennsylvania Non-~esident Inst~uction Booklet (REV-1736) o~ on the PennSYlvania Dept. of Revenue web site www.~evenue.state.pa.us. The applicable inte~est ~ates fo~ yea~s 2000 th~ough 2008 a~e: Inte~est Daily Yea~ Rate Facto~ 2000 8% .000219 2003 5% .000137 2006 7% .000192 --Inte~est is calculated as follows: Inte~est Daily Inte~est Da ily Yea~ Rate Facto~ Yea~ Rate Facto~ 2001 9% .000247 2002 6% .000164 2004 4% .000110 2005 5% .000137 2007 8% .000219 2008 7% .000192 INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued afte~ the tax beco.es delinquent will ~eflect an inte~est calculation to fifteen (15) days beyond the date of the assessment. If pay.ent is .ade afte~ the inte~est co.putation date shown on the Notice, additional inte~est must be calculated.