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HomeMy WebLinkAbout94-0769Bureau of Individual Taxes COMMONWEALTH OF PENNSYLVANIA P.o. Box 280603 DEPARTMENT OF REVENUE Harrisburg, PA 17128-0603 October 16, 2008 Glenda Farner-Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle PA 17013 RE: Estate of: Gladys M. Krysher File No.: 2194-0769 ACN#: 94140103 Dear Ms. Strasbaugh: ~~~r,.~ ~. avenue -, .. is { .:, I`- A payment in the amount of $ 250.00 has been transferred to the inheritance tax fund for the above estate. Please issue an Official Inheritance Tax Receipt to: Sylvan R. Peffer, 3100 Skytop Trail, Dover PA 17315. The date of payment should be the date on which the receipt is prepared and the postmark date should be September 4, 2008. On your next monthly report, include the payment in your inheritance tax collections on line 5 and claim a credit on line 7. Your monthly inheritance tax collections, less the credit for this payment should equal Total Amount Deposited (line 12). Sincerel , amuel W. Shallcross, Clerk III Reports Reconciliation Division Bureau of Individual Taxes ~~~ COMIVIONV`1EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU CE INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7128-0601 RECEIVED FROM: PEf=FER SYLVAN R 3100 SKYTOP TRAIL DOVER, PA 17315 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX~11 96i N0. CD 010485 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssN: zo3-2n-a37~ FILE NUMBER: 2194-0769 DECEDENT NAME: KRYSHER GLADYS M DATE OF PAYMENT: 1/31 /2008 POSTMIARK DATE: 09/04/2008 COUNTY: CUMBERLAND DATE OF DEATH: 03/ 14/ 1 994 94140103 ~ 5250.00 TOTAL AMOUNT PAID: REMARKS: SEAL CHECK# UNKNOWN INITIALS: MW RECEIVED BY: 5250.00 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BDREAU OF INDIVIDUAL TAXES Pennsylvania INHERITANCE TAX DIVISIDN DEPARTMENT OF REVENUE '.~T PO BOX 200601 HARRISBURG PA 1 7120-0 601 REY-3365 IT OOLEEEL ^zau PEEPER SYLVAN R 3100 SKYTOP TRAIL DOVER PA 17315 NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2194-0769 ESTATE NAME ............................ GLADYS M KRYSHER NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........ $256.80 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 be 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 arx:ordance 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 period(s) 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 n ~' ~ -r, ~_~ x ; _~~ i TTl ~."' ~ ~ I C!) ~ _ tV ~_ z j ~~7 r..... ,.._~ ~ --r' OC - i ' ~-' rn ~ v ~ 0 ~ GENERAL APPEAL INFORMATION PETITION FOR REASSESSMENT An appeal may be filed eleCtromcally at #IQpSY1! .na.ua or Any taxpayer against whom an assessment is made may petition for a in writing using a petition form (REV-65) and appeal~schedtrle /-39)• record adjustment electronically or in writing within 60 days of the Forms are avaiMable online at rvwM- rovenus.rtateoaus or by calling assessment notice date. Petitions must set forth in reasonable detail the 1 888 728 2937 grounds upon which the taxpayer claims the assessment is erroneous or unlawful. Each Petition must contain the folbwing: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (call 717-787-8327 for current amount due) Each Petition must tie signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: BARD OF APPEA~S REVENUE PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in wilting and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN _ .. - .-. . The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: 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 abng with the check and mail payment to the appropriate County Register of Wills. O ER H R E • er Act 40 0 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. v FILE NUMBER :............................ 2194-0769 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY Es 1 A 1 E NAME GLADYS M KRYSHER TAX TYPE: INHERITANCE TAX ACN Liability NPP ACN Liability NPP ACN Liability NPP Penalty Penalty Penalty 94140103 5,136.00 256.80 Total 2010 Tax Amnes Non artici ation Penal $256.80 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.