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Home My WebLink About03-05-09 COMMDNWEALTH OF PENNSYLVANIA DEPARTMENT DF REVENUE BUREAU OF INDIVIDUAL TAXES '~" '^~{~OTICF~-. O,F,.INHERITANCE TAX ~ INHERITANCE TAX DIVISION A'Y~P.RAi ENEN[,aLLOWANCE OR DISALLOWANCE _ PD BDX 280601 ~'. 'O:F ~~DUCTI pNSr AND ASSESSMENT OF TAX ON ~ HARRISBURG PA 1]128-0601 ''°' " ~' UbINTLY- HELD OR TRUST ASSETS REV-1548 IX AFP col-09) 2QD9 MAR -S AM 10~ 44 ESTATE OF BLACK 2009 DE80RAH A DATE DF DEATH 09-14-2008 FILE NUMBER 21 09-0086 CLERK CF COUNTY CUMBERLAND ~RPH~~i~J COURT SSN/DC 163-44-0418 BETTY M SIPE (~`(~(~qa^' ;~, n~ PA ACN 08160342 16 W MAIN ST . ~ ~~ AppEAL DATE: 05-01-2009 NEWBURG PA 17240 (See reverse side under Objections) 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 (01-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-02-2009 ESTATE OF BLACK DEBORAH A DATE OF DEATH 09-14-2008 COUNTY CUMBERLAND FILE N0. 21 09-0086 S.S/D.C. N0. 163-44-0418 ACN 08160342 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT N0. 450181 TYPE OF ACCOUNT: 4OSAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-D 1-2000 Account Balance 564.00 NOTE: TO INSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Am oilnt Subject #o Tax 282.00 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 282.00 REGISTER OF WILLS AT THE Tax Rate X .45 ABOVE ADDRESS. MAKE CHECK Tax Due 12.69 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID PAYMENT MUST BE MADE BV 06-15-2009. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 12.69 INTEREST AND PEN. .00 TOTAL DUE 12.69 ~ IF PAID AFTE R THIS DATE, SEE REVERSE FOR CALCULATION OF ADDIT IONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REpUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUC TIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2148 of the Inheritance antl Estate Tax Ack, Act 23 of 2880. (]2 P.S. Section 9148). PAYMENT: Detach the top portion of this Notice and submit with your pavm ant tp the Register of Wills printed qn the reverse side. -- Make check or money ortlar payable to: REGISTER OF WILLS. AGENT. Failure to pay the tax, interest, antl penalty due may result in the filing of a lien of record in the appropriate county. or the issuance of an Drph en's Court citation. REFUND (CR): A refund of a tax cretlit, which was net requested on the Tax Return, may be requested by compleki n9 an "Application For Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at w venue state pa.us, env Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms ortlers: 1-800-362-2050; services for taxpayers with special hearing and/or speaking neetls: 1-800-447-3020 (TT only). OBJECTIONS: Anv party in interest not satisfied with the appraisement, allowance or tlisallowance of detluctions or assessment of tax (including discount or interest] as shown on this Notice may ob9 ect within 68 tlavs of the tlate of receipt of this notice by filing one of the fallowing: A] Protest to the PA Oepa rtment of Revenue. Board of Appeals. Yqu may obi ect by filing a protest online at www.boardof appeal s.state.pa.us on qr before the expiration of The sixty-day appeal Deriod. In ortler far an electronic protest to be valitl, you must receive a conf irmakion number antl vrocessed tlake from the Board of Appeals wabsite. You may also send a written protest to: PA Departmenk of Revenue, Board of Appeals, P.0. Box 281021, Harrisburg, PA 17128-1021. Petitions may nok ba fax etl. B) Election to have the matter tleterm inetl at the audit of the account of the personal representative. ADMIN- C) Appeal to the Orphans' Court. I STRATIVE CORRECTIONS: Factual errors discoveretl on this assessment shoultl be atltlressed in writing to: PA Oep arimenk of Revenue, Bureau of Indivitlual Tazes, ATTN: Post Assessment Review Unik, P.D. Box 288601, Harrisburg, PA 17128-8681 Phone (71]) ]87-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501J for an ex0lanaki on of admini st ratively correctable errors. DISCOUNT: If env taz tlue is paitl within three (3] calendar months after the tlecedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% taz amnesty non-parti cipaki on penalkv is computed an the total of the Sax and interest assassetl, and not paid before January 18, 1996, the first tlav after the entl of the tax amnesty period. This non-participation penalty is appealable in The same manner antl in the the sane Llme periotl as You wpultl appeal the tax ono tntare st that has been assessed as intlicaketl on this notice. INTEREST: Interest is charged beginning with first day of tlelinquency, or nine (9) months and one C1) tlay f ron the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rake of six (6%) percent per annum calculated aY a daily rate of .000164. All taxes which became tlalinquent on or after Januaro 1. 1982 will bear interest at a rate which will vary from calentlar Year to calentlar year with Yhat rata announced by the PA Department of Revenue. Rates for years 1982 Through 1999 can be fountl in the Pennsylvania Resident Instruction Booklet, (REV-1501), The Pennsylvania Non- resident Instruction Booklet (REV-1]36) or on The Pennsylvania Dept. of Revenue web site www. revenue. state.pa.us. The applicable interest rates for 2000 through 2009 are: Interest Daily Intaresk Daily Interest Daily Year Rate Fackor Year Rate Fackor Year Rate Factor 2000 B% .000219 2001 9Y. .00024] 2002 6% .000164 2003 5% .00013] 2004 4% .000110 2005 5Y. .080137 2006 ]% .000192 2007 0% .000219 2008 ]% .000192 2009 5Y. .000137 --Interest is calculatetl as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Anv Noki ce issued after the tax bacom es tlalinquent will reflect an interest calculation tq Fifteen (15) tlavs b ey ontl the tlate of the assessment. If pavm ent is made after the interest computation tlate shown on the Notice, additional interest must be calculatetl. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~.. .. - _ ~ ~.MOT~L FC Ok }I KHE RI TANCE TAX INHERITANCE TAX DIVISION APPRA'I~S'EMENT, A4LO4JANCE OR DISALLOWANCE PO BOX 280681 OF ~DETxIC'T I~0 N5, WAND. ASSESSMENT OF TAX ON HARRISBURG PA 17128-06 81 JOINTLY HELD OR TRUST ASSETS REV-1548 IX AFP (B1-09) 2004 MAR -5 AM 10~ ~~ATE 03-02-2009 STATE OF BLACK DEBORAH A DATE OF DEATH 09-14-2008 CLERK CF FILE NUMBER 21 09-0086 QRP~-I~~~'S C~~~ COUNTY CUMBERLAND BETTY M SLPE °C.": ~~7; J;r,,In r. A SSN/DC 163-44-0418 ~~P'' "' % ~~ ~ ~ -~ ^ ~~ ., ACN 08160343 16 W MAIN ST APPEAL DATE: 05-OL-2009 ,NEWBURG PA 17240 (See reverse side under Objections) 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 F REV-1548 EX AFP (01-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-02-2009 ESTATE OF BLACK DEBORAH A DATE OF DEATH 09-14-2008 COUNTY CUMBERLAND FILE N0. 21 09-0086 S.S/D.C. N0. 163-44-0418 ACN 08160343 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT N0. 531413 TYPE OF ACCOUNT: ( )SAVINGS 6O CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED LO-O1-2001 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 2,611.76 ~ 0.500 1.305.88 .00 1,305.88 X .45 58.76 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 T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT GATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID PAYMENT MUST BE MADE BY 06-15-2009. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 58.76 INTEREST AND PEN. .00 TOTAL DUE 58.76 ~ IF PAID AFTE R TH IS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN bl, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of khe Inheritance antl Esf ate Tax Act, Act 23 of 2000. (]2 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice antl submit with your payment to the Register of Wills printetl on the reverse side. -- Make check or money order pav able ta: REGISTER OF N'D.LS,AGENT. Failure to pav the tax, interest, and penalty tlue may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citakion. REFUND (CR): A refund of a tax cretlit, which was not requested on The Tax Return, may be requested b1 completing an "Applicakion for Refund of Pennsvly ania Inheritance and Eskate Tax" (REV-1333). 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 answa ring service for forns orders: 1-800-362-2050; services far taxpayers wish special hearing antl/or speaking neetls: 1-800-447-3820 (TT gnly ). OBJECTIONS: Anv party in inke rest not satisfied with the appraisenent, allow ante or tlisallowance of deducki ons or assessm enY of taz (incl utling discount or interest) as shown on this Notice may ob]ect within 60 days of the tlate of receipt of this notice by filing one of the following: A) Protesk to the PA Oepa rtment of Revenue, Board of Apveals. Vou may obJ ect by filing a protest online ak www.boartlaf appeal s.stake.pa.us on or before the ex vi ration of the sixty-tlav appeal verivd. In ortler far an electronic protest Yo be valitl, you oust receive a conf irmakion number and processed date from the Boartl of Appeals website. You may also send a written protest ko: PA Department of Revenue, Board of Appeals. P.U. Box 281021. Harrisburg, PA 17120-1021. Petitions may not be faxed. B) El ecki on to have khe matter tlete rmined at the autlit of the account of the personal rev resent ativ e. ADMIN- C) Appeal to the Drphan s' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be add ressetl in writing to: PA Department of Revenue, Bureau of Indivitlual tax es, ATTN: Post Assessment Review Unit, P.D. Bpx 200601, Harrisburg, PA 17120-0601 Phone O1]) ]87-6505. Bee page 4 of the booklet "Instructions for Inheritance Tax Return far a Resitlent Decadent" (REV-1581) for an explanation of administ ratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) tli scount of the tax paitl is allowed. PENALTY: The 15% tax amn esky non-parti civation penalty is computetl on the total of the tax and interest assessed, antl not paid before January 18, 1996, the first day after the entl of the tax amnesty period. This non-D arti cipatipn venally is avvealable in the sane manner and in the the same time perigtl as you woultl appeal She tax antl interest that has been assessed as intlicatetl on this notice. INTEREST: Interest is cha rgetl beginning with first tlav of tlelinquency, or nine (9) months antl one (ll tlay from the date of tleat hr to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculatetl at a daily rate pf .000164. All taz es which became tleli nquent on or after January 1. 1982 will bear interest at a rate which will vary from cal entlar year to calendar year with that rate announcetl by the PA Oepa Mment of Revenue. Rakes For Years 1982 through 1999 can be found in the Penn svly ania Resitlent Instruction Booklet, (REV-1501), the Pennsylvania Non- resident Instruction Booklet (REV-1736) or an the Pennsylvania Dept. of Revenue web site www. revenue. slat e.pa.us. The applicable interest rates for 2000 through 2009 are. Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Vear Rate Factor 2000 B% .000219 2001 9% .00024] 2002 6% .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5% .000137 2006 7Y. .000192 200] 8% .000219 2000 ]% .000192 2009 5Y. .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Anv Notice issued of ker the tax becomes delinquent will reflect an interest calculation to fifteen (15) days b ev and the tlate of khe assessm enY. If pavm ent is matle after the interest computation date shown on the Notice, additional interest must be calculatetl. COMMONWEALTH OF PENNSYLVANIA DEPAgTMENT OF REVENUE REV-1162 EX~I 1-861 BUREAU OF INDI VIDUAI TAXEB DEPT. 200601 HARRISBURG. PA t ]128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 010822 SIPE BETTY M DUPLICATE 16 WEST MAIN STREET P O BOX 75 NEWBURG, PA 17240 ACN ASSESSMENT AMOUNT CONTROL _----_ olo NUMBER ESTATE INFORMATION: ssrv: tss-aa-Oats FILE NUMBER: 2109-0086 DECEDENT NAME: BLACK DEBORAH A DATE OF PAYMENT: 01/27/2009 POSTMARK DATE: 01/16/2009 COUNTY: CUMBERLAND DATE OF DEATH: 09/14/2008 REMARKS: CHECK# 6923 SEAL 08160342 ~ S 12.69 TOTAL AMOUNT PAID: INITIALS: AJW RECEIVED BY: S 12.69 GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER COMMONWEALTH OF PENNBVWANIq DEPARTMENT OF gEVENUE BUREAU OF INDIVIDUAL TgXES DEPT. 280601 HARRISBURG, PA 1 ] 128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 010823 SIPE BETTY M 16 WEST MAIN STREET P O BOX 75 NEWBURG, PA 17240 ~oia ESTATE INFORMATION: FILE NUMBER: DECEDENT NAME: DATE OF PAYMENT: POSTMARK DATE: COUNTY: DATE OF DEATH: SSN: 163-44-0418 2109-0086 BLACK DEBORAH A 01/27/2009 01 /16/2009 CUMBERLAND 09/14/2008 REMARKS: CHECK# 6922 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER REV-7162 EX~11-96~ 558.76 TOTAL AMOUNT PAID: INITIALS: JN RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS TAXPAYER nt =3/2/2009, 3:35pm r 9e 7 6923 ~~.,. ' o.,...> w 7AJItls~ ojFxf~,lh~//or , / o (/ '!/~~~ MEMO S S ~ ~ T T ~ O ~ 16 _ ~.r'_SoF~/ ~~:031315036i: 000 531413~~' 6923 .''0000001269~I' ~- ~, n ,~ T ~ ~ + ~ ~ i _ S ~ ~ t y ~~ f Z o .a ~~ ~... v - . a w ^ vva. w..i~~~J~Y E~S~ ~_ ~ s I ~t~ F~~ie? ~~-ems ~~t~c~5~ ~5 ~ ~ j < ~ ~ j~ _ _ C J~' r $. i• 1 S 'D ti r !^ ~. -. D. ~.~~i.R Ic•r • ,w~~•~7 y r ~~ . J I.I rn L .[' ~- s ,y\I' ry r Z rn z O 0 41 r m s ~Q~~ ~~; ~' ~ ~ x~~~ W C r N BETTY M. SIPE c~ CECIL E. SIPE ' ~ Ua~ ~'~'2 36 W. 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