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Home My WebLink About02-0564~i~ ~d-i BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-D601 CAROL BUFALA 1709 LINCOLN DR CAMP HILL PA 170.1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT ALLOHANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-1548 E% AFP c01-02) DATE 06-10-2002 ESTATE OF RUHL WILLIAM DATE OF DEATH 04-10-2001 FILE NUMBER ~ /-~,,Z - v~~ ~I ...COUNTY CUMBERLAND -SSNiDC 177-10-0806 ACN 01132233 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1548 EX AFP [O1-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-10-2002 ESTATE OF RUHL FILE N0. WILLIAM DATE OF DEATH 04-10-2001 COUNTY CUMBERLAND S.S/D.C. N0. 177-10-0806 ACN 01132233 TAX RETURN WAS: [X) ACCEPTED AS FILED [ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MELLON BANK ACCOUNT N0. 884-013-6223 TYPE OF ACCOUNT: [ ) SAVINGS C ~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 11-28-1994 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 29,296.81 NOTE: X 0.500 14,648.41 .00 14,648.41 X .15 2,197.26 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 06-18-2002 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,197.26 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 57.30 TOTAL DUE 2,254.56 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN Sl, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ''CREDIT'' ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) ... ~. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 BUFALA CAROL 1709 LINCOLN DR CAMP HILL PA 17011 pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOCEXEL (12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ ESTATE NAME ............................ NOTICE DATE :............................ ASSESSED PENALTY DUE:....... 700295019 ~ 1 - U~ ~ `~--~~ WILLIAM RUHL December 17, 2010 $165.58 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 accordance 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 f+t~ ~^~ -~ ~ u:w .-.7 ,9 d i ,. 17 a7 > E-- . `# ... i ~., ~'` -~ ~.a:r:: ,.. --T ~mJ -- ~^ .~' rZ GENERAL APPEAL INFORMATION PETITION FOR REASSESSMENT An appeal may be filed electronically at www.boardofaoaeals.state.pa.us or Any taxpayer against whom an assessment is made may petition for a in writing using a petition form (REV-65) and appeal schedule (REV-39). record adjustment electronically or in writing within 60 days of the Forms are available online at www.revenue.state.oa.us 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 following: 1. Name and Address of Taxpayer The department may require the filing of a bond or other security from 2. File Number anyone petitioning for reassessment. If required, a bond must be issued by 3. Notice Date a surety company authorized to do business in Pennsylvania and approved 4. Estate Name by the Insurance Commissioner. 5. Assessed Penalty Due (call 717-787-8327 for current amount due) FILING OF LIEN Each Petition must be signed and include an affidavit or affirmation that the The department must receive full payment or an appeal petition in the facts contained are true and correct. If filing electronically, refer to the allotted time or a lien may be filed against the taxpayer for the assessed "signature" tab on the Board of Appeals online petition form. liability. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS 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 writing 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. 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 along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES Per Act 40 of 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. 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. k FILE NUMBER :............................ 700295019 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE~NAME WILLIAM RUHL TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 01132233 3,311.60 165.58 Total 2010 Tax Amnest Non artici ation Penalt $165.58 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. a~