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HomeMy WebLinkAbout04-0375COMMONMEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601  I ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE REV-I$¢S EX AFP (09-00) LOIS C LOZ 1516 CARLISLE RD CAMP HILL ACN Oq1159q7 BATE Oq-O6-2OOq EST. OF CRYSTLE MCGRAIL S.S. NO. 071-$2-1705 DATE OF DEATH 08-Z$-2005 COUNTY CUMBERLAND PA 1701! TYPE OF ACCOUNT [] SAVINGS [] CHECKING [] TRUST [] CERTTF. REMIT PAYMENT AND FORMS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 1701::5 PNC BANK 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 ware a joint Donor/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach e copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax LaNe of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART [ BELON x # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 51q0Z86581 Date 08-25-1991 Established Account Balance Z, 58q. 07 Percent Taxable X 16. 667 Amount Subject to Tax 597.55 Tax Rate X . Oq5 Potential Tax Due 17.88 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to tho Register of Mills. Make check payable to: "Register of Mills, Agent". NOTE: If tax payments are made within three (3) months of the dacadont's date of death, you may deduct a 5Z discount of tho tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A.~The above information and tax due is correct. 1. You may choose to remit payment to the Register of Mills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of E CHECK -'1 ,ills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCK D. ~The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY ~ to be filed by tho decedent's representative. ~Tha above information is incorrect and/or debts and deductions ware paid by you. C. You must complete PART ~l and/or PART ~] below. TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS iii?iiiiiiiii!!!! ! LINE 1. Date Established 2. Account Balance $. Percent Taxable q. Amount Subject to Tax q S. Debts and Deductions S 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS ANB BEDUCTZONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) $ Under penalties of perjury, I declare that the facts T have reported above are true, correct and co~te to the bast o,_~knowladge and belie,. HOME ('"~(?) ~ ~.~/ ~ - ~ ~ ~ TAXPAYER SIGNATURE ~ TELEPHONE NUMBER DATE COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2806O1 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003846 LOIS C LOZ 1316 CARLISLE ROAD CAMP HILL, PA 17011 ........ fold SSN: 071-32-1703 I ESTATE INFORMATION: FILE NUMBER: 2104-0375 |DECEDENT NAME: MCGRAIL CRYSTLE DATE OF PAYMENT: 04/19/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 08/23/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04113947 $17.88 .REMARKS: LOIS C LOZ SEAL CHECK# 1 22 TOTAL AMOUNT PAID: INITIALS: AC RECEIVED BY: 917.88 GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS E-143 EX (399) Attention: T/C 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 28O6O1 HARRISBURG PA 171284)601 I,,,llh,,h,,ll,,hlh,hlh,,,Ih,lh,,,,,Ihh,II BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG, PA 171Z8-0601 JOSEPH J HCGRAIL 1516 CARLISLE RD CAHP HILL COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF XNHERXTANCE TAX APPRAISEHENT. ALLONANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS F . PA 17,011 REV-i~$ EX AFP (01-05) DATE 05-10-2004 ESTATE OF HCGRAIL CRYSTLE DATE OF DEATH 08-Z3-ZO05 COUNTY CUHBERLAND SSN/DC 071-32-1703 ACN 04113946 Amount Remi~ed HAKE CHECK PAYABLE AND REHXT PAYHENT TO: REGISTER OF NILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG TH/S L/NE ~.- RETAXN LONER PORT/ON FOR YOUR RECORDS REV-15&8 EX AFP (01-03) NOT/CE OF /NHER/TANCE TAX APPRA/SEHENT, ALLONANCE OR D/SALLONANCE OF DEDUCT/ONS, AND ASSESSHENT OF TAX ON JO/NTLY HELD OR TRUST ASSETS DATE 05-10-2004 ESTATE OF HCGRAIL CRYSTLE DATE OF DEATH 08-23-2003 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 071-32-1703 ACN 04113946 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED JO/NT OR TRUST ASSET XNFORHAT/ON FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5140286381 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 08-23-1991 Account Balance 2,384.07 Percent Taxable X 0.166 Amount Subject to Tax 397.35 Debts and Deductions .00 Taxable Amount 397.35 Tax Rate X .00 Tax Due .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYHENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF HILLS, AGENT." TAX CREDZTS: PAYHENT RECEIPT DISCOUNT (+) AHOUNT PATD DATE NUHBER INTEREST/PEN PAID ¢-) TOTAL TAX CRED/T I BALANCE OF TAX DUE /NTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REgUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section Zl4O of the Inheritance and Estate Tax Act, Act Z3 of 2000. (TI P.S. Section 9160). PAYHENT: REFUND (CR): OBJECTIONS: ADNZN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich ams nat requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of #ills, any of the ZS Revenue District Offices or by calling the special Ze-hour answering service for fores ordering: 1-800-36Z-ZO50; services for taxpayers Hith special hearing and or speaking needs: 1-BOO-647-30ZO (TT only). 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 may object within sixty (60) 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 et 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 writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, DEPT. Z80601, 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) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloaed. 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 would appeal the tax and interest that has bean assessed as indicated on this notice. 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 ahich became delinquent before January 1, 198Z bear interest at the rate of six (el) percent per annum calculated at a daily rate of .000164. AIl taxes ehich became delinquent on or after January 1, 198Z mill 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 198Z through 2004 are: Interest Daily lnterest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20Z .000568 198'-~-1991 llZ .000301 2001 9Z .000247 1983 16Z .000438 199Z 9Z .000247 2002 6Z .000219 1984 Ill .000301 1993-1996 7Z .OOOZgZ 2003 5Z .000137 1985 13Z .000356 1995-1998 9Z .000247 2004 6Z .OOOllO 1986 ZOZ .O00276 1999 7Z .OOOlgZ 1987 9Z .000Z47 2000 8Z .000Z19 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELINQUENT X DAZLY ZHTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Xf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 LOIS C LOZ 1516 CARLISLE RD CANP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTXCE OF INHERITANCE TAX APPRATSEI~ENT. ALLONANCE OR DXSALLONANCE OF DEDUCTXONI~j AND ASSESSHENT OF TAX ON JOTNTLY HELD OR TRUST ASSETS DATE 06-21-2004 ESTATE OF MCGRAIL DATE OF DEATH 08-25-2005 FILE NUMBER 21 04-0575 COUNTY SSN/DC ACN I CUMBERLAND 071-52-1705 04113947 Amount Remitted REV-lB46 EX AFP (01-05) CRYSTLE MAKE 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 C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-21-2004 ESTATE OF MCGRAIL CRYSTLE DATE OF DEATH 08-25-2005 COUNTY CUMBERLAND FILE NO. 21 04-0575 S.S/D.C. NO. 071-52-1705 ACN 04115947 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5140286581 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE DATE ESTABLISHED 08-25-1991 Account Balance 2,584.07 Percent Taxable X 0.166 Amount Sub§mcr to Tax 597.35 Debts and Deductions .OO Taxable Amount 597.55 Tax Rate X .45 Tax Due 17.88 TAX CREDTTS: 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: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 04-19-2004 CD005846 .00 17.88 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 17.88 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN 91, 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. PURPOSE OF NOTICE= PAYMENT= REFUND CCR)= OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 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. 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°° (REV-ISIS). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-562-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-$020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object u/thin sixty (60) days of receipt of this Notice by: --uritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in ur/ting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Revieu Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the decedent's death, a five percent discount of the tax paid is aliowed. The 15X 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 is charged beginning uith first day of delinquency, or nine (9) months and one (1) day from the date of death~ to the date of payment. Taxes uhich became delinquent before January 1, 1982 bear interest at the rate of six (&X) percent per annum calculated at a daily rate of All taxes which became delinquent on or after January 1, ]982 uill bear interest at a rate uhich will vary from calendar year to calendar year uith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are= Interest Daily Interest Daily Znterest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20~ .0005~8 1988-1991 11X .000501 2001 9~ .0002~7 1983 16X .000~38 1992 9~ .000247 2002 6~ .000219 1984 11~ .000301 1993-1994 7~ .000192 2003 5~ .000137 1985 15~ .00035& 1995-1998 9~ .000247 200~ 4X .000110 198& lOX .00027~ 1999 7X .000192 1987 9~ .000247 2000 8~ .000219 --Interest is calculated as follows= TNTEREST = BALANCE OF TAX UNPA'rD X NUNBER OF DAYS DELXNI]UENT 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 shoun on the Notice, additional interest must be calculated. STATUS REPORT UNDER RULE 6.12 Name of Decedent: Robert L. Blosser Date of Death: 5/24//2004 Will No. 21-04-0375 Admin. No. "-:> C::J I,,:..) C':':;', :. ,~. -< I c..) -';J ;"'J ['0 --:) c...~i Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate. 1. State whether administration of the estate is complete: Yes No x 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 9/1/06 3. lfthe answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes No b. The separate Orphans' Court No. (if any) for the personal representatives account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: 4/28/06 . riffie, Esquire orth Hanover Street Carlisle, PA 17013 (717) 243-5551 (800) 347-5552 Capacity: _ Personal Representative l Counsel for personal representative /'T"'"" '\I} ({IJ ,,' .1' "