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Home My WebLink About03-04-09 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PD Box zaB6B1 HARRISBURG PA 17128-0601 JOCELYN P STOPPE 501 RUPLEY RD CAMP HILL REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 W CUT ALONG THIS LINE ---- ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ -------------------- ---------------------------------------------------------------- REV-1547 EX AFP C0~1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DESALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF STOPPE AVALON W FILE N0. 21 08-0160 ACN 101 DATE 02-24-2009 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED KtJtKVAIlUN CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds [Schedule B) 3. Closely Held Stock/Partnership Interest [Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property [Schedule E) 6. Jointly Owned Property [Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens [Schedule I) 11. Total Deductions 12. Net Value of Tax Return C1) 148,420.00 NOTE: To insure proper C2) 5.762.70 credit to your account, C3) .00 submit the upper portion of this form with your c4) .00 tax payment. C5) 310.216.62 C6) .00 Cn .00 CB) 464, 399.32 24,955.03 (9) clo) 5.290.30 C11) ;0.74.;3 Ciz) 434, 153.99 13. Charitable/I,overnmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax C14) 434, 153.99 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect fiRUres that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate Cis) .00 X 00 _ .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 434,153.99 X 045= 19,536.93 17. Amount of Line 14 at Sibling rate C~7) .00 X 12 _ .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) •00 X 15 _ .00 19. Principal Tax Ilue C19)= 19,536.93 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 10-17-2008 CD010427 .00 19,536.93 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX AfrPAI4~S:~~1~N~j, N-~IUWit1NCE OR DISALLOWANCE • OF D6AIJCTIO r~ 7-Np ASSESSMENT OF TAX ,L , ~ ' 2Q09 ~b~ '~} PM 3` DATE S~srarE OF DATE OF DEATH C~~~ (~~ FILE NUMBER Q{~p}'~f~S' ~;~~' COUNTY CUMB~FI+JJ ~Q., pA ACN 02-24-2009 STOPPE AVALON 02-01-2008 21 08-0160 CUMBERLAND 101 APPEAL DATE: 04-25-2009 PA 17 011-1841 (See reverse side under Objections) Amount Remitted 32~(~,vC~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: TOTAL TAX CREDIT 19,536.93 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if anv future interest in the estate is transferred in Dossession 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 anv 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 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 CCR): 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.Pa.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-BDO-447-3020 (TT only). OBJECTIONS: 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 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 a www boardofappeals.state.pa.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. ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department o evenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 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. DISCOUNT: 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. PENALTY: 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: Interest is charged beginning with first day of delinquency, or nine C9) 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 nears 2000 through 2009 are: Interest Daily Interest Daily Interest Daily Rate Factor Year Rate Factor Year Rate Factor Year .000247 2002 6% .D00164 2000 8% .000219 2001 9~ .000110 2005 5% .000137 2003 5% .000137 2004 4% .000192 2006 7% .000192 2007 B% .000219 2008 7% 2009 5% .D00137 --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. _ _ _ COMMONWEALTH OF PENNSYLV,4NIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 010968 STOPPE JOCELYN PATRICIA 501 RUPLEY ROAD CAMP HILL, PA '17011 ACN ASSESSMENT AMOUNT CONTROL NUMBER ---- fold __________ ________ 101 ~ 53,286.00 ESTATE INFORMATION: ssN: ass-l2-ioa5 FILE NUMBER: 2108-0160 DECEDENT NAME: STOPPE AVALON WARD DATE OF PAYMENT: 03/04/2009 POSTMARK DATE: 03/04/2009 couNTY: CUMBERLAND DATE OF DEATH: 02/01 /2008 REMARKS: CHECK# 2006 SEAL TOTAL AMOUNT PAID: 53,286.00 INITIALS: JN RECEIVED BY: GLENDA EARNER ~TRO~ROi )ru REGISTER OF WILLS REGISTER OF WILLS