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Home My WebLink About10-28-08~BCIREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 GARY W GIVLER 603 WERTZVILLE RD ENOLA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .~„ ,_,_ ,,..~} OTICE OF INHERITANCE TAX A!PPk{1,~~HMENT_, ALLOWANCE OR DISALLOWANCE - OF DEDUCTIONS AND ASSESSMENT OF TAX `•,1..'~,7~,J • L_i Ji . ,,.._ REV-1547 EX AFP (06-05) 2~~8 OCT 2II PIS I?~ Q9 DATE 10-27-2008 ESTATE OF GIVLER EDWIN G DATE OF DEATH 06-05-2006 CLE~-~i, (~~ FILE NUMBER 21 06-0535 I,j i~ CUMBERLAND ORS; ,','I"'~ ~~ I, r1T COUNTY C~~'`r„' _' ,. -; ~`;., ~r~ ACN 101 APPEAL DATE: 12-26-2008 PA 17025 (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 ALON_6 THIS LINE _~-- R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS 4- _ _______________ REV-1547 EX AFP C03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF GIVLER EDWIN G FILE N0. 21 06-0535 ACN 101 DATE 10-27-2008 TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. 02 1. Real Estate (Schedule A) (1) .00 2. Stocks and Bonds (Schedule B) (2) .00 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 4. Mortgages/Notes Receivable (Schedule D) (4) .00 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 8. Total Assets (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 00 APPROVED DEDUCTIONS AND EXEMPTIONS: 185.00 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 10. Debts/Mortgage Liabilities/liens (Schedule I) (10) .00 11. Total Deductions (11) 185.00 12. Net Value of Tax Return C12) 185.00- .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 14. Net Value of Estate Subject to Tax (14) 44, 058.88 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect fiDures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) • 00 X 00 = . 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 44,058.88 X 045= 1,982.64 17. Amount of Line 14 at Sibling rate C17) •0 0 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) •00 X 15 = .00 19 Principal Tax Due (19)= 1,982.64 . ~~v ws .-r~rrn_ A DATE REC NUMBER DISCOU (+ ~ INTEREST/PEN PAID (-)4 AMOUNT PAID 10-05-2006 CD007286 .00 1,374.00 06-06-2008 CD009861 .21- 608.85 BALANCE OF UNPAID INTEREST/PENALTY AS OF ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 06-07-2008 TOTAL TAX CREDIT 1,982.64 BALANCE OF TAX DUE .00 INTEREST AND PEN. 58.37 TOTAL DUE 58.37 C IF TOTAL DUE IS LESS THAN S1, 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 en3oyment 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: Ta 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 OFWII,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, nay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at r+ww.revenue.state.oa.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 for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any 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 nay 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.boardofapoeals.state.oa.us on or before the expiration of the sixty-day appeal period. In order far an electronic protest to be valid, you oust 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 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, 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 Dacedeht" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5Y.) discount of the tax paid is allowed. PENALTY: The 15Y. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January l8, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same Wanner and in the the sane tine 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 C9) 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 C6Y.) percent 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 to 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, CREY-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 years 2000 through 2008 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 2000 8Y. .D00219 2001 9Y. .000247 2002 6Y. .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5Y. .000137 2006 7Y. .000192 2007 BY. .000219 2008 7Y. .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT 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. REV-1~~X (8-88) • 1 ~-. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME Gilver, Edwin G. REVIEWED BY Justin R. Gilmore ITEM INHERITANCE TAX EXPLANATION OF CHANGES SCHEDULE Np, EXPLANATION OF CHANGES Accepted additional deductions. ORIGINAL FILE 2106-0535 101 Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX111-96) N0. CD 010466 WILSON ALISA K 504 WERTZVILLE RD ENOLA, PA 17025-3409 fold ESTATE INFORMATION: SSN: 792-14-5070 FILE NUMBER: 2106-0535 DECEDENT NAME: GIVLER EDWIN G DATE OF PAYMENT: 10/28/2008 POSTMARK DATE: 10/28/2008 COUNTY: CUMBERLAND DATE OF DEATH: 06/05/2006 REMARKS: ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 558.37 TOTAL AMOUNT PAID: 558.37 CHECK# 2199 INITIALS: JN SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS