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Home My WebLink About04-0414BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DTVTSTON DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLO#ANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS WILLIAM J SHIELDS 101 LIGHTHOUSE DR~!17050_2442 MECHANICSBURG 06-25-200~ CUMBERLAND 370-46-5754 05134193 REV-lSlil8 EX AFP (nl-03) DATE 04-26-2004 ESTATE OF SHIELDS HAZEL DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHIT PAYHENT 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 04-26-2004 ESTATE OF SHIELDS HAZEL L DATE OF DEATH 06-25-2005 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. $70-46-5754 ACN 05154193 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0097770876 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-02-1998 Account Balance 2,154.99 Percent Taxable X 0.166 Amount Subject to Tax 355.84 Debts and Deductions - 2,135.48 Taxable Amount .00 Tax Rate Tax Due .00 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. HAKE CHECK OR HONEY ORDER PAYABLE TO: "'REGISTER OF HILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID .0O .00 .00 .00 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE HF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL HNTEREST. ~ ( HF TOTAL DUE HS 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 FORH FOR INSTRUCTIONS. ) PURPOSE OF ROTICE~ To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S. Section 914D). PAYNENT: REFUND (CR): OBJECTIONS: ABNIN- 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, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications are available at the Office of tho Register of HiLls, any of the 23 Revenue District Offices or by calling the special 24-hour answering service far forms ordering: 1-800-36Z-lOS0; services for taxpayers with special hearing and or speaking needs: 1-&00-4~7-3010 (TT only). Any party in interest not satisfied with the appraisement, aLlowance, or disalloeance 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: --arittan protest to the PA Department of Revenue, Board of Appeals, Dept. Z&IOZ1, Harrisburg, PA 17118-1011, 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 writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 171Z8-060! Phone (717) 787-6505. Sea 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 tho decedent's death, a five percent (SZ) discount of the tax paid is allowed. 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 penaIty is appeaIabIe 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, Z98Z bear interest at the rate of six (6Z) percent per annum calcuIated at a daily rate of .000164. Ali taxes which became delinquent on or after January 1, 198Z mill bear interest at a rate which will vary from caIendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 201 .000548 1988-1991 Ill .000301 2001 91 .0001~7 1983 161 .000~38 1992 9X .000247 ZOOZ 61 .000219 1984 1IX .000301 1993-199~ 7Z .000191 2003 5Z .000137 1985 13Z .000356 1995-1998 9Z .000247 ZO0~ 4Z .000110 1986 X0Z .OOnZ74 1999 71 .000191 1987 91 .0002~7 ZOO0 8Z .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after tho 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. BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX D/VZSTON DEPT. Z80601 HARR/SBURG., PA 171zs-nG01 BARBARA J SHIELDS 101 LIGHTHOUSE DR MECHANICSBUR6 PA COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT'rCE OF /NHERTTANCE TAX APPRATSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOTNTL¥ HELD OR TRUST ASSETS DATE 05-10-2004 ESTATE OF SHIELDS DATE OF DEATH 06-23-2003 FILE NUMBER o~/~0~/- ,// COUNTY CUMBERLAND SSN/DC $70-46-5734 ACN 03135735 Aioun~ RlIitted REV-15~8 EX AFP (01-05) HAZEL L HAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-10-Z004 ESTATE OF SHIELDS HAZEL L DATE OF DEATH 06-23-2003 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 370-46-5734 ACH 03135735 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0097770876 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-02-1998 Account Balance Percent Taxable Amount Subject to Tax Debts and DeductAons Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,134.99 0.166 355.84 .00 355.84 .15 53.38 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF TNIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 05-18-Z004 TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEl REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE I ~ ZF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT TS REI~UZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) '°° 53.38 .33 53.71 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfi11 the requirements of Section Zi40 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (7Z P.S. Section 91403. Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. A refund of a tax credit, ehich was net requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-I$13). Applications ara available at the Office of the Register of Nills, any of the 25 Revenue District Offices or by calling the speciaZ Z4-hour answering service for fores ordering: 1-800-362-ZOS0; services for taxpayers mith special hearing and or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied Hith the appraisement, a11aHance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object Hithin sixty (60) days of receipt of this Notice by: --Hritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in Hriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Ia0601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for [nheritanca Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid Hithin three ($) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is alloHed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and nat 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 seem tlae period as you Hould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Hith first day of delinquency, or nine (9) months and one ¢13 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 [62} percent per annum calculated at a daily rate of .000164. All taxes Hhich became delinquent on or after January 1, 1982 will bear interest at a rate which Hill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2004 are: Interest Daily [ntarest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198~ ZOX .000548 X98-~8-1991 1IX .000301 2009 92 .000247 1983 162 .000438 1992 92 .000247 ZOOZ 62 .000219 1984 112 .000301 1993-1994 72 .000192 Z003 5Z .000137 1985 13Z .000~56 1995-1998 92 .000247 2004 42 .000110 1986 102 .000274 1999 72 .00019Z 1987 92 .000247 2000 82 .000219 --Interest is calculated as folloHs: ZN?ERES? = BALANCE OF TAX UNPATD X NUHBER OF DAYS DELINQUENT X DA/LY /NTEREST 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 shoHn on the Notice, additional interest must be calculated. BUREAU OF ZNDZVZDUAL TAXES TNHERITANCE TAX DTVTSZON DEPT. Z80601 ~ HARRTSBUR~, PA 17128-0601 BARBARA J SHIELDS 101 LIGHTHOUSE DR NECHANICSBURG COHNONWEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE ZNHERZTANCE TAX RECORD ADdUSTHENT dOZNTLY HELD OR TRUST ASSETS 'O4 24 PA 17050~2~4Z DATE 05-12-2004 ESTATE OF SHIELDS DATE OF DEATH 06-23-2003 FTLE NUHDER ~,~/- ~_2,<./*- COUNTY CUHBER LAND ~'_~I~/DC 370-46-5734 ACN 03135735 I Amount: HAZEL HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS REV-1604 EX AFP (01-03) ~ ZNHERZTANCE TAX RECORD ADdUSTHENT dOZNTLY HELD OR TRUST ASSETS DATE 05-12-2004 ESTATE OF SHIELDS HAZEL L DATE OF DEATH 06-23-2003 COUNTY CUNBERLAND FILE NO. S.S/D.C. NO. 370-46-5734 ACN 03135735 ADJUSTHENT BASED ON: ADHINISTRATIVE CORRECTION dOZNT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0097770876 TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 01-02-1998 Account Balance Pepcent Taxable X Amourt Subject to Tax Debts and Deductlons - Taxable Amount Tax Rate X Tax Due TAX CREDZTS: 2,134.99 0.166 355.84 2,135.48 .00 .15 .00 NOTE: TO ZNSURE PROPER CREDZT TO YOUR ACCOUNT, SUBHZT THE UPPER PORTZON OF THZS NOTZCE WZTH YOUR TAX PAYHENT TO THE REGZSTER OF WZLLS AT THE ADDRESS SHOWN ABOVE. HAKE CHECK OR HONEY ORDER PAYADLE TO: "REGZSTER OF WZLLS, AGENT." PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID TOTAL TAX CREDZT J I DALANCE OF TAX DUE TNTEREST AND PEN. TOTAL DUE IF pATD AFTER THTS DATE~ SEE REVERSE FOR CALCULATTON OF ADDITTONAL TNTEREST. TF TOTAL DUE TS LESS THAN $1~ NO PAYHENT TS REI~U/RED. IF TOTAL DUE TS REFLECTED AS A "CREDTT' (CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE S/DE OF THTS FORH FOR TNSTRUCTTONS.) .00 .00 .00 .00 PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGTSTER OF S4TLLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania inheritance and Estate Tax" (REV-I$I3). Applications are available at the OFfice of the Register of Wills, any of the Z$ Revenue District Offices or From the Department's Zq-hour anseering service For Forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-qq7-3010 (TT 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 Revise Unit, Dept. 180601, Harrisburg, PA 17IZB-0601, Phone (717) 787-6S05. DZSCOUNT: any tax due is paid within three (3) calendar months after tho dacedant's death, a five percent (Si) discount the tax paid ts allowed. PENALTY: Tho 151 tax amnesty non-participation penalty is computed on the tote! of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. INTEREST: 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 ehich became delinquent before January 1, 1981 bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .OOO16q. 211 taxes which became delinquent on and after January l, 1982 wilt bear interest at a rate which eiIl vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1981 through Z003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor. Year Rate Factor Year Rate Factor 1982 202 .000548 1987 92 .000247 1999 72 .000192' 1983 16Z .000~38 1988-1991 112 .000301 ZOO0 8X .000219 1964 ZIZ .000301 1992 9X .000247 2001 9Z .000Z47 1985 132 .000356 1993-1994 7X .000192 ZOOZ 62 .000164 1986 IOZ .000274 199S-1998 9Z .000247 2003 SZ .000137 --Interest is calculated as foXlows: TNTEREST = BALANCE OF TAX UNPATD X NUHBER OF DAYS DELTNQUENT X DAXLY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be caZcuJated. :~EV-1470 EX (~88) ' ~ INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER HAZEL L SHIELDS 21-700321592 REVIE'VVED BY ACN Karen Appleby 03135735 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Above ACN has been adjusted to reflect deductions applied to the account. ROW Page 1