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HomeMy WebLinkAbout02-0049BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVZSInN DEPT. Z80601 HARRISBURG, PA 171Z8-0601 Recorded..Off¢ce of Register o~ W/lis COHHONWEALTH OF PENNSYLVANIA DEPARTHE.T oP REVE.UE NOTICE OF XNHER/TAHCE TAX APPRAXSEHENT. ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JO/NTLY HELD OR TRUST ASSETS '02 J/t~ 11 P3:21 MARY R JAMES 4Z~ SPRINGHOUSE RD Clerk,(':,r~..'.; .... . ;-, CAMP HZLL PA ~O~Berland ?o,.,~ · R~ DATE 01-1~-2002 ESTATE OF JAMES DATE OF DEATH'll-20-2000 FZLE NUMBER COUNTY CUMBERLAND SSN/DC 0~6-22-6981 ACN 01105150 Amoun'l: R,=,m ].'l:'l:ed REV-15~8 EX AFP (12-00) EDGAR L HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~-- RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (12-00) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-1~-Z002 ESTATE OF JAMES EDGAR L DATE OF DEATH 11-20-2000 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 0~6-ZZ-6981 ACN 01105150 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT NO. 25Z-107-~956 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08-26-197q Account Balance 1,907.15 Percent Taxable X 0.500 Amount Sub~ec~ ~o Tax 953.58 Debts and Deductions - .00 Taxable Amoun~ 955.58 Tax Rate X .15 Tax. Due 1~$.0~ TAX CRED'rTS: 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 TO: ffREGISTER OF WILLS, AGENT." PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 01-22-2002 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM TOTAL TAX CRED'rT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL TNTEREST. ( zF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS RE~UTRED. 'rF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S*rDE OF THTS FORH FOR 'rNSTRUCTZONS. ) .00 1~.0~ 5.22 1~8.Z6 PURPOSE OF · NOTICE: PAYHENT: To _fulfill' the requirements Of Section Z14O of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. .Section 9140). .Detach t~a top portion of this Notice and submit aith your payment to the Register of Nills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF NILLS, AGENT. REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A ~efund of a tax credit, mhich ems not requested on the tax return, may be requested by completing tn "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register'of gills, any of the Z3 Revenue District Offices or by calling the special Z~-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers ~ith special hearing and or speaking needs: 1-800-~47-30Z0 (TT only). Any party in interest not satisfied eith the appraisement~ allowance, or disallomance of deductions or assessment of tax (including discount or interest) as sheen on this Notice may object ~ithin sixty (6D} days of receipt of this Notice by: --~ritten protest to the PA Deportment'of Revenue, Board of Appeals, Dept..Z810Z1, Harrisburg, PA 171Z8-10Z1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR ' * --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in ~ritin~ to: PA Dep~tment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revie~ Unit, DEPT. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident . Decedent" (REV-IS01) ~or an explanation of administratively correctable errors. . If any tax due is paid within three (3) calendar m~nths after the decedent's death, a five percent (SI) discount of the tax paid is allo~ed. The 15Z 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 uould appeal the tax and interest that has been assessed as ~ndicated on this notice. Interest is charged beginning ~ith first day of delinquency, or nine'C9) months and one (1) day from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 198Z ~ill bear interest at a rate ehich will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2002 are: Year Interest Rate ' Daily Inter~st Factor Year Interest Rate Daily Interest Factor 1982 20Z .000548 1992 9Z .O00Z~7 1983 16Z .000438 1993-199~ 7Z .00019Z 1984 llZ .000301 1995-1998 9Z .000Z~7 1985 13Z .000356 1999 7Z .00019Z 1986 IOZ .O00Z7~ ZOO0 8Z : .OOOZ19 1987 9Z .0002~7 2001 9Z .000247 1988-1991 11Z .000301 ZOOZ 6Z .000164 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X 'NUNBER OF DAYS DELZNI~UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent Hill 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. . . COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENN,SYLV~N'~ ? iNHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD REV-1162 EX(11-96) O01134 JAMES MARY R 424 SPRINGHOUSE ROAD CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 046-22-6981 FILE NUMBER: 2102-0049 DECEDENT NAME: JAMES EDGAR L DATE OF PAYMENT: 05/01/2002. POSTMARK DATE: 04/22/2002 COUNTY: CUM BERLAN D DATE OF DEATH: 11/20/2000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01105130 $148.26 TOTAL AMOUNT PAID: $148.26 REMARKS: MARYRJAMES SEAL CHECK//1499 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTYTSZON DEPT. 280601 HARRZSBURG, PA 17228-0601 CONNONgEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX &FP (01-02) NARY R JANES qZq SPRINGHOUSE RD CANP HILL Recorded "v R','""~ ....... f ¥!/(iiSESTATE OF DATE OF DEATH FILE NUHBER '02 31 ACN 05-28-2002 JANES 11-20-2000 210Z-OOq9 CUNBERLAND 01105150 Amoun'k EDGAR L HAKE CHECK PAYABLE AND REMIT PAYNENT TO: REGISTER OF NILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi* ~o your account, submi~ ~he upper pore/on of ~his form ~i*h your *ax payment. CUT ALONG THIS LINE ~ RETAIN LO~ER PORTION FOR YOUR RECORDS ~,~ REV-1607 EX AFP (01-OE) ~ INHERITANCE TAX STATENENT OF ACCOUNT ~ ESTATE OF JANES EDGAR L FILE N0.21 02-00~9 ACN 01105150 DATE 05-28-2002 'THIS STATEHENT 1S PROV/DED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELOH 1S A SUMMARY OF THE PRINCIPAL TAX DUE, APPL/CAT/ON OF ALL PAYHENTS~ THE CURRENT BALANCE~ AND~ ZF APPL/CABLE, A PROJECTED INTEREST F/GURE. DATE OF LAST ASSESSNENT OR RECORD 'ADJUSTNENT: 01-1~-2002 PRINCIPAL TAX DUE: ................................................................................................................................................................................................................ PAYNENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 0q-22-2002 CDOOllSq 5.22- 1q8.Z6 BALANCE OF UNPAID INTEREST/PENALTY AS OF 0q-25-2002 ZF PA/D AFTER THIS DATE~ SEE REVERSE S/DE FOR CAkCULATION OF ADD/T/ONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1~ NO PAYMENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A 'CRED/T" (CR), TOTAL TAX CREDIT lq3.0q BALANCE OF TAX DUE .00 INTEREST AND PEN. 2.11 TOTAL DUE 2.11 YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. PAYNENT: REFUND (CR): REPLY TO: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment made payable to tho name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. '-- I~ NDN-RESIDENT DECEDENT make check' or money Order payable to: COMMONNEALTH OF PENNSYLVANIA. A refund of a tax credit, which was not requested on the Tax Return, may be requested b~ completing an "Application for Refund of Pennsylvania [nheritanceand Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Nills, any of'the Z3 Revenuq District Offices or from the Department's Z~-hour answering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and / or speaking needs: 1-800-qqT-3OZO (TT only). guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Dureau of Individual Taxes, ATTN: Post Assessment Review U~it, Dept. ZS0601, Harrisburg, PA 171ZS-0601, phone (717) 787-6S05. Zf any tax due is paid within three (3) calendar months after the dacadent's death, a five percent (5Z) discount of the tax paid is allowed. The 1SZ tax amnesty non-participation' penalty"is computed on the total ~f the' tax and interest assessed, and not paid before January '18, 1996, the first day after the end of the tax"amnesty period. Interest is charged beginning with first day of delinquency, or nine (9) months:and one (1) day from the da~a of death, to the date of payment. Taxes which became delinquent before January 1,'198Z bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on and after January 1, 198Z will bear interest at m 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 19BI through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .O00Sq8 198~ 16Z .OOO&38 198~ 11Z .000301 19~5 13Z · , .000356 1986 IOZ .O00Z7~ 1987 9Z .O00Zq7 1988-1991 11Z .000501 199Z 9Z .0002q7 199~-199~ 7Z .00019Z 1995-1998 9Z . .ooog~7. 1999. 7Z .O0019Z ZOO0 8Z .000219 2001 9Z .O00Zq7 200Z 62 .000164 --Interest is ca!culatad as 'follbws: TNTEREST =. BALANCE OF TAX UNPATD X NUI~BER OF DAYS DELTNQUENT X DATLy /NTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S} 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128~)601 RECEIVED FROM: PENNSYLVA'NtlA~ INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) · CD 001316 JAMES MARY R 424 SPRINGHOUSE ROAD CAMP HILL, PA .17011 ........ fold ESTATE INFORMATION: SSN: 046-22-6981 FILE NUMBER: 2102-0049 DECEDENT NAME: . JAMES EDGAR L DATE OF PAYMENT: 06/20/2002 POSTMARK DATE: 06/1 9/2002 COUNTY: CUMBERLAND DATE OF DEATH: 1 1/20/2000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01105130 $2.11 TOTAL AMOUNT PAID' $2.11 REMARKS: MARY R JAMES CHECK//1 592 INITIALS: AC SEAL RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS ,BUREAU OF INDIVIDUAL TAXES /NHERTTANCE TAX D/VISION DEPT, 280601 HARRISBURG.. PA 17128-0601 CONNONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-02) NARY R JANES 424 SPRINGHOUSE RD CANP HILL PA 17011 ,, **~..~,~ ~:, '" DATE DATE OF DEATH FILE NUNBER '02 JUL 26 't1 TY ACN 07-22-2002 JANES 11-20-2000 21 02-0049 CUNBERLAND 01105150 EDGAR L Amoun~ Remi~ed HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS _ CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment. CUT ALONG TH'rS LINE ~'* RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-02) ~ INHERITANCE TAX STATENENT OF ACCOUNT ESTATE OF JANES EDGAR L FILE NO. 21 02-0049 ACN 01105150 DATE 07-22-2002 THIS STATEHENT, ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELON ZSA SUHNARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND., ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 01-14-2002 PRINCIPAL TAX DUE: ....................................................................................................................................................................................................................... PAYNENTS (TAX CREDITS): PAYHENT DISCOUNT (+) DATE INTEREST/PEN PAID (-) ANOUNT PAID 04-22-2002 06-19-2002 RECEIPT NUMBER CD001154 CD001516 5.22- 2.11- 148.26 2.11 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADD/T/ONAL /NTEREST. ( ZF TOTAL DUE 1S LES~ THAN $1, NO PAYMENT 1S REgUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR)~ TOTAL TAX CREDIT 145.04 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS, AGENT. -- If NON-RESXDENT DECEDENT ma~e check or money order payabie to: COHNON#EALTH OF PENNSYLVANIA. REFUND (CR}: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application ~or Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are availablaat · . the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Iq-hour ansxering service for forms oFdering: 1-800-362-Z050; Services for taxpayers with special hearing and / or speaking needs: 1-800-qfi7-5010 iTT only). '. REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601, phone (717) 787-6505. DISCOUNT: PENALTY: INTEREST: Zf any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent (51) discount of the tax paid is allowed. The 151 tax amnesty nongp~rticipation penalty is computed on thereto1 of the tax and interest assessed, and not paid before January lB, ~996, the first day after the end of the tax amnesty period. - 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, 1981 bear interest at the rate of six (61) percent per annum calculated at a daily rata of .00016~. All taxes which became delinquent on and after January 1, 1982 ail1 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 ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 1983 16Z .000~3~ 198~ I1Z .000301 1985 131 .000356 1986 IOZ .OOOZ7~ 1987 9Z .OOOZ~7 1988-1991 .llZ i.' .000301 ~ 1992 92 .O00Z~7 1993-199q 72 .O0019Z 1995-1998 92 ~.O00Z~7 1999 7Z .OOOXg2 2000 82 .O00Z19 ZOOX 9X .0002~7 2002 62 .00016~ --Interest is calculated as follmas: ZNTEREST= BALANCE OF TAX UNPAZD X NUI~BER OF DAYS DELXNI~UENT X .DAXLY XNTEREST FACTOR. --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the data of the assessment. Xf payment is made after the interest computation date shown on the Not]ce, additional interest must be calculated.