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Home My WebLink About06-06-08COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 009430 BANGS MICHAEL L 429 S 18TH STREET CAMP HILL, PA 17011 -------- fold ESTATE INFORMATION: ssrv: ~ FILE NUn,1BER: 2108-0033 DECEDENT NAME: MYERS RUTH B DATE OF PAYMENT: 03/19/2008 POSTMAIRK DATE; 03/18/2008 COUNTY: CUMBERLAND DATE OF DEATH: 01 /05/2008 REMARKS: CHECK# 101 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ $9,267.23 TOTAL AMOUNT PAID: INITIALS: JA REV-1162 EX(11-961 $9,267.23 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER REV-1500 EX Page 3 ner_pdent's Complete Address: File Number 21-08-00033 DECEDENT'S NAME Ruth B. Myers __ _ STREET ADDRESS Coventry Meadows ~ ____ 4837 E. Trindle Road _ CITY ~ j STATE i ZIP Mechanicsburg ~, PA 17055 Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits(Payments A. Spousal Poverty Credit g, Prior Payments C. Discount 9,267.23 487.75 Total Credits (A + B + C) (2) 3. Interest/Penalty if applicable p. Interest V _ E. Penalty Total InteresUPenalty (D + E) (3) q. If Line :? is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. (4) Check box on Page 2 Line 20 to request a refund 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (SA) E;. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5g) Make Check Payable to: REGISTER OF WILLS, AGENT (1) 9,754,98 9,754.98 0.00 ~.~~ PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred :..................................................................... J ~,~ b. retain the right to designate who shall use the property transferred or its income :......................................... ~ '~1(, c. retain a reversionary interest, or ..................................................................................................................... ~ ~~S] d. receive the promise for life of either payments, benefits or care? ............................................................... i _~ ~?~I 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .......................................................................................................................... 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ............... (I [k i r_. 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ....................................................................................................................... ~I ~~_ IF THE. ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent j72 P.S. §9116 (a) (1.1) (i)J, For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent (72 P.S. §9116 (a) (1.1) (ii)J. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1,2000: The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is zero (0) percent [72 P.S. §9116 (a) (1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except .as noted in 72 P.S. §9116 1.2) (72 P.S. §9116 (a) {1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is twelve (12) percent [72 P.S. §9116 (a) (1.3)]. A sibling 'is defined under Section 9102, as an individual who has at (east one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU DF' INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE: TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO 80X 288681 HARRISBORG PA 1712B-8661 REV-1547 EX AFP (Ob-05> DATE 06-03-2008 ESTATE OF MYERS RUTH B DATE OF DEATH 01-OS-2008 FILE NUMBER 21 08-0033 COUNTY CUMBERLAND MICHAEL L BANGS ACN 101 429 S 18TH ST APPEAL DATE: 08-02-2008 CAMP H I L L P A 17 011 (See reverse side under Objections ) Amount Remitted '1 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS ~-- ------------------------------------------------------------------------------------------- REV-1547 EX AFP C03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MYERS RUTH B FILE N0, 21 08-0033 ACN 101 DATE 06-03-2008 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) 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 APPROVED DEDUCTIONS AND EXEMPTIONS: 21,390.33 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5.530.03 11. Total Deductions (11) 26.920.;6 12. Net Value of Tax Return (12) 216,777.25 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .0 0 216,777.25 14,. Net Value of Estate Subject to Tax C14) (1) •OD NOTE: To insure proper (2) .00 credit to your account, (3) .00 submit the upper portion of this form with your (4) 12, 314.22 tax payment. (5) 231 , 383.39 c6) .00 n) .00 (B) 243, 697.61 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) • 00 X 00 = . 00 1i5. Amount of Line 14 taxable at Lineal/Class A rate C16) 216, 777.25 X 045 = 9, 754.98 1'7. Amount of Line 14 at Sibling rate C17) • 00 X 12 = . 00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) •DO X 1 5 = .00 19. T~V rte Principal Tax Due ,-,1TT[•_ (19). 9,754.98 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID PAYM'~ENT MUST BE MADE BY 10-D5-2008*. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 9,754.98 INTEREST AND PEN. .00 TOTAL DUE 9,754.98 ~ IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE w o~c~~un cFG REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 429 SOUTH 18'~H STREET CAMP HILL, PA 17011 E-mail: m.ikebangsjawerizon.net PHONE: 717-730-7310 FAX: 717-730-7374 MICHAEL L. BANGS, Attorney-at-Law WENDY lK. STKAUB, Paralegal June 5, 2008 Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Inheritance Tax Division Pvst Office Box 280601 tIarrisburg, PA 1;128-0601 RE: Estate of Ruth B. Myers Date of Death: O1-OS-2008 File Number: 21-08-0033 County: Cumberland To Whom It May Concern: WILLIAM E. MILLER, JR. Of Counsel ~~ , /~.,~ I received the enclosed Notice of Inheritance Tax Appraisement dated June 3, 2008. The notice inc_iicates that there is a balance due in the amount of $9,754.98. On March 19, 2008, we made a payment to the Register of Wills of Cumberland County in the amount of $9,267.23 which paid the tax due in the discount period. This payment generated a discount in the amount of $487.75 for a total payment of $9,754.98. I enclose a copy of the receipt from the Cumberland County Register of Wills Office showing the date of payment. Kindly mark .> our records accordingly that this tax has been paid in full. I am copying the Register ol~ Wills with this notice and letter so that they can adjust their records accordingly and send you any further documentation as needed. If you have any questions or require anything further, please contact me directly. Very truly yours, n `~> C Q p ~- ~ i ~ -: ' != Michael L. Bangs ~,1- ~ n ~ ~y',., f r_ ~~ : c - wks , ' 1 ~ -~ ~ ~ ~ - _-, r_1 Enclosures ~ _~ ~--.`' = --~ ~~~~ ( cc: Mr. Kurt J. Myers ~ ~~` ' `~{' Office of the Register of Wills ca ;...• ... ~ "f j,,; _ t ~ °Y' . s i!: i!! r•~: n ~ ~ ~ ~ ~ d ~ ~ ~ ~ ~ 9 q ~ .~j ~ ~ C/] O ~j ~ ~ W ~ '-C n ~ ~ ~ ~ `,~' ~ 4 CD '~ . rt O ~l G ~--'~ r !/~ ~~ ~ `° C~ '~ o ~ r ~~ ~ y~ ,p. ~~ ~ o~ N ~ A ~ r f~ ',~ , f ,~ ~ ~~ ~ ~'' cam,, i ~~ "`~ ~7 ~'' '*~,~ ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE _OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES ARP~2%Sd~;S~~~N;`f--/4LLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION QF ~)EDUCTTQNS AND ASSESSMENT OF TAX PO BOX 280601 _ ~, ~ ~ _, HARRISBURG PA 17128-0601 ~- ~ -'~ ~~ REV-1547 EX AFP (06-05) DATE 06-03-2008 208 JU~~ '~ PP~ ~2~ ZBsTATE OF MYERS RUTH B DATE OF DEATH 01-05-2008 CLE~~( Or FILE NUMBER. 21 OS-0033 0~'~}~~,~,':`~ (^ i~~~~ COUNTY CUMBERLAND MICHAEL L BANGS ~Uf `r; ~ ~ ~-~ p~ ACN 101 429 S 18TH ST APPEAL DATE: 08-02-2008 CAMP H I L L PA 17011 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~) RETAIN LOWER PORTION FOR YOUR RECORDS ~ ______________ ----------------------------------------------------------------------------- REV-1547 EX AFP C03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MYERS RUTH B FILE N0. 21 08-0033 ACN 101 DATE 06-03-2008 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 4. Mortgages/Notes Receivable (Schedule D) (4) 12, 314 .22 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 231,38 3.39 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 243,697.61 APPROVED DEDUCTIONS AND EXEMPTIONS: 21,390.33 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) _ 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5,530.03 11. Total Deductions (11) 6.9 0.36 12. Net Value of Tax Return (12) 216,777.25 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0 14. Net Value of Estate Subject to Tax (14) 216,777.25 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: •0 0 00 .00 15. Amount of Line 14 at Spousal rate (15) X = 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 216,777.25 X 045 = 9,754.98 17. Amount of Line 14 at Sibling rate (17) .00 X 12 = .0 0 18. Amount of Line 14 taxable at Collateral/Class B rate C18) •00 X 15 = .00 19. Principal Tax Due (Ly)= 9,754.98 ~~PAYMENT~v DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 10-05-2008*. * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 9,754.98 INTEREST AND PEN. .00 TOTAL DUE 9,754.98 C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. !~ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)