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Home My WebLink About01-02-09COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 i '' ''r _ ~`^:; ~ ; „~ ~ ~~ ROBERT G RADEBACH r~ Jr ~ ~ ~ n!~ R G RADEBACH LAW OFC 912 N RIVER RD HALIFAX PA 17032 NOTICE OF INHERITANCE TAX ~~ APPRbI~El4?,~T_,'a ALLOWANCE OR DISALLOWANCE -OF^DEDUCTLDNS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-OB) DATE 12-29-2008 ESTATE OF DIEHL JR HAROLD DATE OF DEATH 05-18-2007 FILE NUMBER 21 07-0532 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 02-27-2009 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: 2C~9 ~RA~ -2 P~ ! ~ 39 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 RETAIN LOWER PORTION FOR YOUR RECORD -- ------------ CUT ALONG THIS LINE_____ ~ __ R R N CE OR O A ASSES REV-1547 EX AFP (12-08)DISALLOWANCE DEDUCTIONS AND OF TAX OF SMENT 12-29-2008 HAROLD FILE N0. 21 07-0532 ACN 101 DATE ESTATE OF DIEHL JR TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN .00 NOTE: To insure proper CL) Real Estate (Schedule A) 1 104,880.49 credit to your account, . (2) 2. Stocks and Bonds (Schedule B) submit t the upper portion with your Closely Held Stock/Partnership Interest (Schedule C) (4) 3 pa .00 tax ymentm . Mortgages/Notes Receivable (Schedule D) 4 29 , 000.15 . 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (6) 34,475.8 6 6. Jointly Owned Property (Schedule F) 261,4 84.25 C~) 7. Transfers (Schedule G) C8) 429,840.75 g. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 8,366.20 Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 9 1a) Q0 gl 6 . C 10. Debts/Mortgage Liabilities/Liens (Schedule I) . _ C11) q,182_._20_ 11. Total Deductions C12) 420,658.55 12. Net Value of Tax Return ble/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C14) it .00 42 0,658.55 a 13. Char 14. Net Value of Estate Subject to Tax 7 ~ a and 19 will date, to assessed NOTE: tal~of1ALL returns it P t r s o the that include es figu ref lect ASSESSMENT OF TAX: C15) .00 X 00 = .00 15. Amount of Line 14 at Spousal rate 420 , 658 .55 X 045 - 18 , 929 .63 16. Amount of Line 14 taxable at Lineal/Class A rate C16) .O 0 X 12 _ .00 c17) 17. Amount of Line 14 at Sibling rate ,00 X 15 .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) C19)- 18,929.63 19. Principal Tax Due TAX CREDITS' RECEIPT DISCOUNT C+) AMOUNT PAID PAYMENT DATE NUMBER INTEREST/PEN PAID C-) 703.78 19 09-18-2008 (0010284 774.15- , TOTAL TAX CREDIT 18,929.63 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 %! * IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS REFLECTED ASIANOCREDIT'•'TCCR)REYOURMAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. 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 enjoyment 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: 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 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, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.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 part ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: v 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 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.boardofappeals state oa us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, You must 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. C) 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 Review Unit, P.O. Box 280601, Harrisburg, PA 17128-D601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. Interest Daily Y=ar Rate Factor 2000 8% .000219 2003 5% .000137 2006 7% .000192 2009 5% .000137 Interest Daily Y=ar Rate Factor 2001 9Y. .000247 2004 4% .000110 2007 8% .000219 Interest Daily Y.=ar Rate Factor 2002 6% .000164 2005 5% .000137 2008 7% .000192 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. 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 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 (6%) 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, (REV-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 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.