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Home My WebLink About04-28-08 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE " r'I~"n~."':"\ (\[r:fflI.r~f:: OF INHERITANCE TAX h-\ ,.',. 'i\.1PJDAA'IS~ENI, ALLOWANCE OR DISALLOWANCE -. -' T=J)p,"De,~pCTIONS AND ASSESSMENT OF TAX iLl' ',)t '1 1. \..;~' . BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 2008 APR 28 PM \: 01 CLERK Of ORf~t:N'S CQ~1pA MARIAN KEENER CUp~~~~" :'.~, ',c .,,', , 107 BUNKER HIll RD NEW CUMBERLAND PA 17070 REV-1547 EX AFP (06-05) DATE 04-21-2008 ESTATE OF MINIUM HAZEL C DATE OF DEATH 06-27-2007 FILE NUMBER 21 07-0639 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 ~~!_~~~~~_!~!!_~!~~------~--_!~!~!~-~g~!!_~g!!!~~-~g!-!g~!_!~~g!~!_-~-------------------- REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MINIUM HAZEL C FILE NO. 21 07-0639 ACN 101 DATE 04-21-2008 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) (1) 2. Stocks and Bonds (Schedule B) (2) 3. CloselY Held Stock/Partnership Interest (Schedule C) (3) 4. Hortgages/Notes Receivable (Schedule D) (4) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. CO$ts/Misc. Expenses (Schedule H) 10. Debts/Hortgage 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 Abb 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 Line 14 at Sibling rate 18. Amount Line 14 taxable at Collateral/Class B rate 19. Tax Due 8. Total Assets NOTE: * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 .00 .00 .00 1.222.77 .00 .00 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 1,222.77 (9) (10) 7,246.33 2.249.41 (11) (12) (13) (14) 9.49'; 74 8,272.97- .00 8,272.97- (15) (16) (17) (18) .00 X 00 .00 .00 X 045 = .00 .00 X 12 = .00 .00 X 15 = .00 (19)= .00 AMOUNT PAID +) PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ RESERVATION: Estates of decedents dying on or before Dece.ber 12, 1982 -- if any future interest in the estate is transferred in possession or enioy.ent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Co..onwealth 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 NOTICE: PAYMENT: REFUND (CR): OBJECTIONS I To fulfill the require.ents 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 sub.it with your pay.ent to the Register of Wills printed on the reverse side. --Make check or .oney order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due .ay 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, .ay be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue state.Da.us, any Register of Wills or Revenue District Office, or fro. the Depart.ent's 24-hour answering service for for.s 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 appraise.ent, allowance or disallowance of deductions or asseSSMent of tax (including discount or interest) as shown on this Notice May obiect within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Depart.ent of Revenue, Board of Appeals. You May object by filing a protest online at www.boardofaDDeals.state.Da.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, yoU .ust receive a confir.ation nu.ber and processed date frOM the Board of Appeals website. You May also send a written protest to: PA Depart.ent of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions .ay 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. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assess.ent should be addressed in writing to: PA DepartMent of Revenue, Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1S01) for an explanation of adMinistratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The IS% tax a.nesty non-partiCipation penalty is co.puted 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 a.nesty period. This non-participation penalty is appealable in the sa.e .anner and in the the sa.e ti.e 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) .onths and one (1) day frOM the date of death, to the date of pay.ent. Taxes which beca.e delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annUM calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after January 1, 1982 will bear interest at a rate which will vary fro. 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-1S01), 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 2008 are: Interest DailY Year Rate Factor 2000 8" .000219 2003 S" .000137 2006 7% .000192 Interest Da ily Interest Daily Year Rate Factor Year Rate Factor 2001 9% .000247 2002 6% .000164 2004 4% .000110 2005 5% .000137 2007 8" .000219 2008 7" .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess.ent. If pay.ent is .ade after the interest cOMPutation date shown on the Notice, additional interest .ust be calculated.