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Home My WebLink About04-28-08 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE rr: ~~::^(;f'f1fTl O'6.FPF' !Kf'fi1U T ANCE TAX APPRktSE'MEflT-i At-t:eWA"CE OR DISALLOWANCE ~f(ilE'Oij{f.t(O~s,:..lN[f,'ASSESSMENT OF TAX '__. ..:;r;.v 1'0.-1, Vf - ,; I," _"" BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 2008 APR 28 PM I: OttTE ESTATE OF CLER'< OF DATE OF DEATH ORP~1AN'S COURT FILE NUMBER CU~\t~::~=',1, 'ir,' t,.'"f'l,.l, D,!^ COUNTY I" ',,' !, .',. , 'r\ ACN 04-21-2008 WOOTTEN 07-29-2007 21 07-0743 CUMBERLAND 101 APPEAL DATE: 06-20-2008 ( See reverse side under Objections) A.ount Re.lttedl I MAKE CHECK PAYABLE AND REMIT PAYMENT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 JOHN H EAKIN HARKET SQUARE BLDG HECHANICSBURG PA 17055 . REV-1547 EX AFP (06-05) JOHN A TO: ~~!_~~~~~_!~!!_~!~~______~___!~!~!~_~~~~!_~~!!!2~_~~!_!~~!_!~~~!~!__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF WOOTTEN JOHN A FILE NO. 21 07-0743 ACN 101 DATE 04-21-2008 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED 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 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 NOTE: If an assess.ent was Issued preViouslY, lines reflect figures that Include the total of !bb 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 Sibllng rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Tax Due A DATE 02-12-2008 C P NUMBER CD009299 PAID (-) .00 (1) (2) (3) (4) (5) (6) (7) 167,000.00 .00 .00 .00 8,241.51 .00 96,734.45 (8) NOTE: To lnsure proper credit to your account, submIt the upper portIon of thls form with your tax payment. 271,975.96 34.0Ji9 ~~ 237,916.60 .00 237,916.60 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 .00 28,549.99 .00 28,549.99 28,549.99 .00 .00 .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN tl, NO PAYMENT IS REQUIRED. ~ i IF TOTAL OUE IS REFlE~ED AS A "CREDIT" (CR', YOU "~ BE D~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) (9) (0) 28,654.75 5.404.61 (11) (12) (13) (14) (15) (16) (17) (18) .00 X 00 .00 X 045 = 237,916.60 X 12 = .00 X 15 = (19)= AMOUNT PAID 28,549.99 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 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 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 NOTI CE: PAYMENT: REFUND (CR): OBJECTIONS I 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 Inheritance and Estate Tax" (REV-1313L Applications are available online at www.revenue.state.Da.us. any Register 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: 1-800-4Q7-3020 (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 Depart.ent of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.Da.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 nu.ber 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 17128-1021. 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. ADMIN- ISTRATIVE CORRECTIONS: 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 17128-0601 Phone (717) 187-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS0l) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: 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 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 (&x) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and 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-ISOI), 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 5% .000137 2006 7X .000192 -- Interest is calculated as follows I Interest Daily Interest Daily Year Rate Factor Year Rate Factor 2001 9% .000247 2002 6% .000164 2004 4% .000110 2005 5% .000137 2007 8X .000219 2008 7% .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.