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Home My WebLink About91-0128COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,!~f i '1 '''i', tT~~CE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES '' ~,~p~'AIS~MENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION ~~~'DED,UCTIONS AND ASSESSMENT OF TAX Po Box zaocol -- HARRISBURG PA 17128-0661 c REV-1547 EX AFP (06-05) ~~~ ~~~ ~ ~ P~ ~2: jp DATE 07-07-2008 ESTATE OF KIMMEL SUSANNA B i ~a ~^.,' JI D KIMMEL C ~ ~ ~ °`- " ` 1 COURTHOUSE SQUARE CARLISLE PA 17013 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE _ --) R_ETA_IN LOWER POR_TION_ 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 KIMMEL SUSANNA B FILE N0. 21 91-0128 ACN 101 DATE 07-07-2008 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 55, 000.00 NOTE: To insure proper I2) ,00 credit to your account, 2. Stocks and Bonds (Schedule B) submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 r;g) 55,000.00 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: .00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions I11) .00 C12) 55,000.00 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00 55, 000.00 14. Net Value of Estate Subject to Tax (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: .0 0 06 .00 15. Amount of Line 14 at Spousal rate X15) = X 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 55,000.00 X 06 3,300.00 17. Amount of Line 14 at Sibling rate I17) .00 X 00 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 = .00 c19)= 3,300.00 19. Principal Tax Due IAA bRCL11J- PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID C-) AMOUNT PAID 09-06-1994 MM912908 738.02- 4,039.89 DATE OF DEATH 02-10-1991 FILE NUMBER 21 91-0128 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 09-05-2008 (See reverse side under Objections Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: TOTAL TAX CREDIT 3,301.87 BALANCE OF TAX DUE 1.87CR INTEREST AND PEN. .00 TOTAL DUE 1.87CR ~ IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. - FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (&88) 4 COMMONV~IEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 INHERITANCE TAX EXPLANATION OF CHANGES DECEDENT'S NAME I-ILt NUMtitK Susanna B. Kimmel 21 91-0128 REVIEWED BY H(:N Steven James 101 ITEM SCHEDULE Np, EXPLANATION OF CHANGES To complete the Release of Lien negotiated with the Office of Chief Counsel, a Commonwealth Appraisement has been produced to assess the real estate. Row Page 1 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBUR(!' PA 17IZB-0601 KIMMEL PO BOX 44763 ...9" ~ f pennsylvania ~- DEPARTMENT OF REVENUE REV-1165 IT DOCEXEC (12-10) 1 ~ ~ II..JJ WILLIAM ~~Pf1~~`;~~ ~~~ > ;~~~, ~~ INDIANAPOLIS IN 46244 NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2191-0128 ESTATE NAME ............................ SUSANNA B KIMMEL NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........$119.78 Inquiries: 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may t-e filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal periods} expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 FILE NUMBER :............................ 2191-0128 CALCULATION DETAIL: ' 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME SUSANNA B KIMMEL TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liabi{ity NPP Penalty 91022280 2,395.60 119.78 Total 2010 Tax Amnest Non artici ation Penalt $119.78 NOTE: Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327.