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HomeMy WebLinkAbout02-0701James Timothy Riordan P.O. Box 1606 Cambridge, MA 02238 August 2, 2002 Register of Wills Cumberland County Court House Carlisle, PA 17013 Re: Incorrect Estate Tax Notice for Joan G. Riordan (ACN: 02133096) To Whom It May Concern: ~~~~ o t ~~~ I have enclosed two corrected copies of the "Information Notice and. Taxpayer Response" form, ACN 02133096, for my mother Joan G. Riordan. There were t:wo problems with the information on this form. First, it shows her address as my address in Massachusetts. This is not correct, and appears to have been an error introduced by Allfirst Bank because o~F my Power of Attorney status for my mother. Her correct address and phone number are: Joan G. Riordan 29 Blue Mountain Vista Mechanicsburg, PA 17050 (717) 790-0154 Note that this is a new address as of June 14. Second, my mother is the surviving spouse for the account reported by Allfirst, and it was a 13-year-old account held as Joint Tenancy with Right of Survivorship with my late father. Therefore, there should be no tax at all on this account. Please confirm that this has been corrected by replying to me at the address above. Thank you very much. Sincerely, ~ ~ / J -- James T. Riordan POA for Joan G. Riordan 1 7-~~ ~ ~1,' l~ CDMNDNWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INFORMATION NOTICE ~~u DEPTAU28U6g1DIVIDUAL TAXES AND FILE NO. 21 "Oj~ • 70~ \C HARRISBURG, PA 17IZ6-o6ol TAXPAYER RESPONSE ACN 02133096 11" DATE 07-18-2002 ~ REV-1545 EX ~FV (09-00) (~,~'1~ l ~' i ~ ~ dvt Sc, JOAN G RIORDAN CAM8R~86€ -M^n-~~8 pal ~~ G ~n,ti, n c C,5 ~ c.L •~`S ~ ~4't~ ~J' c~ L' `,~ TYPE OF ACCOUNT EST. OF THOMAS S RIORDAN ^ SAVINGS S.S. N0. 31D-24-1477 ®cHECKING DATE OF DEATH 02-15-2002 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REG][STER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE, PA 17013 ALLFIRST FINANCIAL SERVICES has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * ~ ~ SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS account No. 0028849329 Date 04-28-1989 To insuna proper credit to your account, two Established C2) copies of this notice must acccapany your Account Balance 8,351 .54 Payment 'to the Register of Wills. Make check payable 'to: ^Register of Wills, Agent^. Percent Taxable X 5 0. 0 0 0 4, 175.77 NOTE: IF tax payments are node within three Amount Subject to Tax (3) months of the decedent's date of death, Tax Rate X , 1 rj You may :ieduct a 5% discount of the tax due. 626.37 Any inheritance tax due will become delinquent Potential TaX Due nine C9) months after the date of death. PART TAXPAYER RESPONSE ?Il ~ ~. ..,., .:., A. ^ The above informatimn and tax due is correct. 1. You may choose to remit payment to the Register of Wills with twc copies of this notice to obtain CHECK a discount or avoid interest, ar you may check box ^A^ and return this notice to the Register of ONE Wills and an official assessment will be issued by the PA Department of Revenue. [ BLOCK ONLY ~ B. ^ The above asset has been or will he reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. C. The You above information is incorrect and/or debts and deductions were paid by you. must complete PART 2^ and/or PART 3^ below. PART 2 If you indicate a different tax ra _ te, please state your elationshi p to decedent. ::::::::::.::.:.:::::.::::::::::::::.:::.:......:::::::~::::::_:::-::::::::~::::.:::::-,,.:::::::-:::,:,:,,:;::........:;::~,::::::::: - -••----- ~~eejj~~ ,yy ~'+ ~i~i~~4iiiii:?°i:°i'•':•.!~R ::' ia' 1~:L'iii:i~~L"i~`:i .~ ... ....................... ..v.... ~~~.... ....~ ..........:.:s,::~;,;::,:::::,::;,~:;,:.,r,_,,,.,...:a:....,_..,......,...._~..._..:..,,.,.:.::.:.:::::,:,, ........_...~,f:.. ............... ....,.:,,,,~:.,,:.,~_::_:~:::~::., .,. , .,:~-::,:::,:,,.,,,..,.,..,..,.,,.:.,,,.,,.. ,, . . . . . . . AX ETURN COMPUT ATION F AX 0 JOI T/TRUST ACCOUNTS ~ y i ( . .. . . . . . .... ~":~~'~•i"`~14~ 'i71i ~tll~ , iljSi"eS'w'~1"i,3S7i : ..;~ ii`~ii' `i5 ................... ryr.:a ::..::::. ::: . ::.:say ::x:, :4; iiiii~ ie ii:E: ;~;i5;iii;;;;ii'G':;~l:.,.,,;, ....u:.:aa.:.:.::: S •.!:•,k:a::::::::a::v:,-:4:, 4::.r.::_ :u ~?:a~ ::::: e~::Frrrrr .........:......:::.::::::~:;:_:~;;:;:::;~~;:_;:;:;:~~_;:;_:_:_::;:::::;_~::;_,~,_::;,:::;:::;~:,:,;,::;~:;:~::: '-` _•~_,~~,_•~:~•~•~-•~:~•_•~,:_,,-:_„_•~•~••_•~•-•~•~ L T NE 1. Date Established 1 r~,~ ~ =i ,~'~-~ ~:s::::::~:~ :,~;,; ,,,,;,;,;,;:,:::,::,_,.,.:;:;::-,:::::::,~: r,::,;s;v €€€i iii€€= ;::~~:::;::~ :<::: •""•""''" 2. Ac count Balance :.,, ... - :,=a:=. 3. Percent Taxable 3~ C_ ~ ~ lc ,.,a:q:s.q:::: •: a:i=iSiii:=i~ EF 's':a5..'.:a:::::::.,..:.; ~~:!:;:ga;:;:;:p;::;:;c•:'::,.'::::i:::::::~:::s.;.E:i:i?i~:i~ iiii:ipiiiiiS:iS:i ::::.::.::.::..:::; :,,,......,......_,.,;,;:::::,:::,:~;:::e::~;a,,;:;:;,;,;:;:;:y;?:~:::~::::~::~::~::,,,,,..,..........,........,..._,...... ...... ........ . 4. Amount Sub-ect to Tax 7 4 f 17 ! .............. S;i!yii[i~ ii'i i:ii2'r'i:iii5i!ifiii :iii ~j+i'iiS?i:iiiii':4h:•'rr:':§4y, ::., r .::::::::::::: .......y :=s=a 5. Debts and Deductions 5 - ....................................... .::.:..:.:::::::.::a~:..~t;:a:tt::;FVt~; ::.,.,4:;:;, €iii''r'i~;js;;':tj~i?;:{fs;tt:=:k~t: [ii€~~ ii€;,:;jt ~~:;~::;~ :::::...::::::~::::,::::::~_~:;.:......_......_:::::,:,:;,;:i;?,,;:, :,,.:,.._,,.:.:.:.::;~,;;~:si;:i:i:a::ri:;,;~i:;i€;~;€~ii~i :;;,:,~ ::,s;e...,:~ :: 6. Amount Taxable 6 ::::s:::i:;;;~; ;;;,;;;;;;;;;;;;;r:;,;,i:;:i;i;i;isi;i:;;:i::,is~;:::;:::;;;:;,,,:;,;,:,;,;:;:;:::::;:~;,:,;,,.::::.:.:.,.:..,.1:=:;:;:::::::::::: :......: ~j;~ • . ax Rata 7 X .: ,;,~;; iiirt=i;:~it :;:;:;;:~__:::::..,4:,:::,::;i,;::::::a•„a .....:....:.... ..,:.::::i~=:=, 8. Tax Du e 8 ~ jiE :,,: ::::::. o:,:.~ :::,:.::a,,. r- : . iti~: ::z::aii'"5:; ae:a....,.,'i iii';:;.'!~,'.;':,irri';'Fia,;;s::!::.._~::::.,?,:,:::::::,: e.: ............. ...... .. va:.cv..:.:.:.v,.v:.cz.: :.,?:: ::: ~:a:::,S ... .... ,.,.......i .............:.c,.,,......,,..v,.,...,..q:.:.:.:.:.:.:.:.,,:.rr.:;:a.:;c:~ :::::,::::;,:r,:::::;:::::::a::,:;,::a.,::::::a::a::,:a::.,:::::::::::: PART DEBTS AND DEDUCTIONS CLAIMED DATE P AID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported :above ar/e t~rlueG, cgorrect and complete to he st of my knowledge and belief . HOME C -]~6 ~ ) ~ ~V ° o~. D S J ~ ~Q~ -a: ~~t9~`~ce~ WORK C~~t ) ~~S ~-~~ ~-- ~i ~ ©`L TAXPAYER I NATURE/ 1 TELEPHDNE IVUMBER DAT 5 GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information submitted by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3. A joint account is taxable even though the decedent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior tc death are fully taxable as transfers. 5. Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6. Accounts held by a decedent ^in trust for^ another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and copputation in the notice are correct and deductions are not being claimed, place an ^X^ in block ^A^ of Part 1 of the ^Taxpayer Response^ section. Sign two copies and submit them with your check for the amount of tax to the Register of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1548 EX) upon receipt of the return from the Register of Wills. 2. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by tfie decedent's representative, place an ^X^ in block ^B^ of Part 1 of the ^Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block ^C^ and complete Parts 2 and 3 according to the instructions below. Sfgn two copies and submit them with your check for the amount of ta:< payable to ;he Register of Wflls of the county indicated. The F+A Department of Revenue will issue an official assessment (Form REV-1548 EXl upon receipt of the return frow the Register of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed 53,000 per transferee regardless of the value of the account ar the number of accounts held. If a double asterisk C*~) appears before your first name in the address portion of this notice, the 53,000 exclusion already has been deducted from the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued tc the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established wore than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset registered in the nave of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) _ .167 X 100 = 16.7% (TAXABLE FOR EACH SURVIVOR) B. Tha percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the Wawa of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) _ .50 X 100 = 50% (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by the percent taxable (line 3). 5. Enter the total of the debts and deductions listed in Part 3. 6. The awcunt taxable (line 6) is determined by subtracting the debts and deductions (line 5l from the awount subject tc tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. ^Tha 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 0%. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children^ includes natural children whether or not they have bean adopted by others, adopted children and step children. ^Lineal descendents^ includes all children of the natural parents and their descendents, whether or net they have been adopted by others, adopted descendants and their descendants and step descendants. ^Siblfngs^ are defined as individuals who have at least one parent in common with the decedent, whether by blood ar adoption. The ^Collateral^ class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: Date ofi Death Spouse Lineal Sibling ~ Collateral 07/01/94 to 12/31/94 3% 6% 15% 15% 01/01/95 to 06/30/00 0% 6% 15% 15% 07/01/00 to present 0% 4.5%* 12% 15% ~e^ ` d + Y '~. ~. _ ~~ f ~~,.,~ y V~~ ~ ~ "`-~ .~ . ~--1 --~ C__ ~~., ,.:.~ x ~~ ~~, ~` ~ ~-- ~.; ~~ .~~ ~ u •• ~1 Ga 1. a J 4; j ~~ ~c"~ .l1 ;---..~J ~ ~--I .~ ~~--- S ~.~ ~_ ~ v __.~- ~~ ~ ;~ ~ ~ ti ~~ ~,--~ ,; {~ ~ i'' .,.:, ~:~ .,.., /~ - ~ 9-~i BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JOAN G RIORDAN 29 BLUE MT VISTA MECHANICSBURG PA `'17050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEKENT ALLONANCE OR DISALLONANCE OF DEDUCTION, AND ASSESS![ENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 EX AFP (01-02) DATE 09-30-2002 ESTATE OF RIORDAN THOMAS S DATE OF DEATH 02-15-2002 FILE NUMBER 21 02-0701 COUNTY CUMBERLAND SSN/DC 310-24-1477 ACN 02133096 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-1548 EX AFP CO1-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-30-2002 ESTATE OF RIORDAN THOMAS S DATE OF DEATH 02-15-2002 FILE N0. 21 02-0701 S.S/D.C. N0. 310-24-1477 COUNTY CUMBERLAND ACN 02133096 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT N0. 0028849329 TYPE OF ACCOUNT: C ) SAVINGS t ~ CHECKING ( ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 04-28-1989 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN &1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) 8,351.54 X 0.500 4,175.77 .00 4,175.77 X .00 .DO NOTE: TO INSURE PROPER CREDIT TO YOUR'. ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT P~4ID 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: REGISTER OF WILLS, AGENT. REFUND CCR): 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" CREY-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-600-447-3020 (TT only). OBJECTIONS: 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 sixty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --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, DEPT. 280601, Harrisburg, PA 17128-0601 Phone C717) 787-6505. See page 5 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 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: 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 C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 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. The applicable interest rates for 1982 through 2002 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20% .000548 1992 9% .000247 1983 16% .000438 1993-1994 7% .000192 1984 11% .000301 1995-1998 9% .000247 1985 13% .000356 1999 7% .000192 1986 10% .000274 2000 8% .000219 1987 9% .000247 2001 9% .000247 1988-1991 11% .000301 2002 6% .000164 --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. IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF WILLIAM H ALBRIGHT To the Clerk of the Orphans' Court: Deceased No. 2101701 of 2001 Enter the claim of SHEKMAI~I ACC2UISITiiUN. Li/ In the amount of $9,196.47 ,against the above entitled estate. Hcct. 441 ~ 16t5593280Ei33 The decedent, who resided at 1914 FRY LOOP AVE CARLISLE PA 17013 died on 7/13/01 Written notice of said claim was given to YOKOM ALBRIGHT ,if known to claimant, at (Personal Representative or counsel) 1914 FRY LOOP AVE, CARLISLE, PA 17013 on February 3, 2003 (Date ~r~ Claimant's Counsel Address: 533UrEast Main Street, Suite 200 Columbuis, Ohio 43213 Address 0 -a a ro .~ -~ 0 m ..~ .~ 0 -1 -o r n r m 0 0 m w w 0 m v z. ,~ m N 0 0 O r c c ro w N ..~ W n r v z -, z m v z n Q --t CO Z r -o r m m 0 r v m m m j0o z z C7 O 0 N O -.- 0 IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ESTATE OF WILLIAM H ALBRIGHT 7o the Clerk of the Orphans' Court: Enter the claim of SHERMAN ACQUiSI PION, LF~ In the amount of $9,196.47 ,against the above entitled estate. The decedent, who resided at 1914 FRY LOOP AVE CARLISLE PA 17013 died on 7/13/01 Deceased No. 21017111 of 2001 Written notice of said claim was given to YOKOM ALBRIGHT ,if known to claimant, at (Personal Representative or counsel) 1914 FRY LOOP AVE, CARLISLE, PA 17013 on February 3, 2003 (Date) ~laii`i ~.^.`.; Address: 53 st Main Street, Suite 200 Columbuis, Ohio 43213 ~~ Claimant's Counsel Acct. 4417168593280633 Address -p D ~ ~ m m o N . . ~ ~ w ~ ~ o ~ i m ~ ~ D ~ z z ~ ~ ~ ~ -o m r N ~j o ° D - ~ ~ r m ~ ~ c c 0 z .~ W N W n r D Z z D rn m v z D C7 0 z r -~ n n m m 0 r r D ~_ -~ m C7 m D m 0 v D z C~ O z 0 N_ O 0