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Home My WebLink About07-03-08COMMONWEALTH 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 JOHNSON-BEX LINDA RAE 8 MAYFIELD ROAD MECHANICSBURG, PA 17055 fold ESTATE INFORMATION: SSN: ins-is-3223 FILE NUMBER: 2107-0038 DECEDENT NAME: JOHNSON HELEN S DATE OF PAYMENT: 07/07/2008 POSTMARK DATE: 07/03/2008 COUNTY: CUMBERLAND DATE OF DEATH: 1 1 /25/2006 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ S 10.67 TOTAL AMOUNT PAID: REMARKS: RECEIPT TO ATTY CHECK#1602 SEAL INITIALS: AKK S 10.67 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX(11-96) NO. CD 009984 REGISTER OF WILLS CHARLES E. SHIELDS, III A7TOR~'F.Y-AT--LAW 6 CLOUSER ROAD Corne~• of Trindle and Clouser Roads MECHANICSBURG, PA 17055 GEORGE M. HOUCK (1912-1991) July 2, 2008 Register of Wills Cumberland County Court House 1 Court Square Carlisle, PA 17013 Re: Estate of Helen S. Johnson No. 21-007-0038 TELEPHONE (717) 766-0209 FAX (717) 795-7473 Dear Register of Wills: • Please find enclosed a copy of the Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax along with Check No. 1602 in the amount of $10.67. Thank you for your kind attention to this matter. Very truly yours, C. Charles E. Shields, III Attorney-At-Law CES/mjj Enclosures --.a n C p _ - ~ _. r `7 ~~ -~ C7 C.-? -b ~~i COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLI]WANCE INHERITANCE TAX DIVISION OFj 'OEI~~U~CTIONS"~1Ak5 -ASSESSMENT OF TAX PO BOX 280601 I. HARRISBURG PA 17128-0601 ,. --,. ~. ~`'~ REV-1547 EX AFP (06-05) -`' BATE 06-03-2008 ~~~~ tp~~ _7 PM ': ~EnSTATE OF JOHNSON HELEN S .1UU u~pTE OF DEATH 11-25-2006 FILE NUMBER 21 07-0038 CLERt( C~ COUNTY CUMBERLAND CHARLES E SHIELDS III ~RPN~^a`~.J`~ COURT ACN 101 MECHANICSBURG PA 17055C~~.'Rr' r ~~~~, f!,f~" ~~ (SeereverseAdeunderObjections) 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 E- -------------- ----------------------------------------------------------------------------- REV-1547 EX AFP C03-05~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLDWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JOHNSON HELEN S FILE N0. 21 07-0038 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) 156,522.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) 83,521.21 credit to your account, submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) '00 of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 13,805.62 6. Jointly Owned Property (Schedule F) (6) 75,393.28 7. Transfers (Schedule G) (7) 249,559.23 s. Total Assets (g) 578,801.34 APPROVED DEDUCTIONS AND EXEMPTIONS: 31,469.06 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 5,915.14 11. Total Deductions C11) 37.384.20 12. Net Value of Tax Return C12) 541 , 417.14 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax C14) 541,417.14 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 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 TAX CRFTITTC. (15) .00 X (16) 541,417.14 X (17) • DO X (la) .00 X 00 _ .00 045_ 24,363.77 12 _ .00 15 _ .00 (ly). 24,363.77 PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 03-14-2008 CD009406 1,018.46- 25,382.23 riALANI:t OF UNPAID INTEREST/PENALTY AS OF * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION DF ADDITIONAL INTEREST. 03-15-2008 TOTAL TAX CREDIT 24,363.77 BALANCE OF TAX DUE .00 INTEREST AND PEN. 10.67 TOTAL DUE 10.67 ( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) 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 NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: 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: REGLSTEROFWII.LS,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. REFUND (CR): 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-1313). Applications are available online at www.revenue.state.pa.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 far taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). DBJECTIONS: Anv 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 far 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 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CDRRECTIDNS: 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) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: 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. PENALTY: 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 ehd of the tax amnesty period. This non-participation penalty is appealable in the same manner and it `.he the same time period as you would appeal the tax and interest ,~~a, ,;.._ o'es~. a+r, a5~ed as indiuateu~un tnis ~., e. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one C1) 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 (6%) vercent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year tv 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-1501), 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 nears 2000 through 2008 are: Interest Daily Interest uaiiy Interest ua uy Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 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 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. _f~ N cA Y Q p ~ 'F i~^~+ `d ~ ~~~ O ~a ~ ~ r^ Cs N a ~ ~y~ p~ ~`L j' ~ 0 ~- ~ t~4 ~~ &~ ~ •-~ rsf ~ ;". ~, -s_~ :, ~ .~ .-s ~' . k `'}i `~ pa .n 0 t- a 0 3~ .d ~a ~, ~ •~ W. ~ f ~ o ~„~ V `~' ... .~ .,a, N OO _ ~~ O ~°' !~ r Y ~ J t::i JO~° '..` 'Utf~r ~'~ r~ ~ Q .. cs ~ E~-fJ/~ ~'`.. 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