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Home My WebLink About06-08-09~~. M ~.., w ~r~ ~~ a~~~ ~~~ ~' b o :~ ~, n,, a v r `* - f+~ ~:~,t ..r. ~ :- t,tt j•. ,a `~ d ~ ~, I~ \/ ~~ ,~ ~' ~. ~. ,~;.. ~~ -~ ,{ ~. ;~ ~:. '~ 'ice 'Y..i . }.~ ~: ~. ~ c ~ ~ °~ ~~ ~ ~ ~ h e c ' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE n.. i , "^ ^ F '"'~ " ' F BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION ,~~ ! •, O INHERITANCE TAX }c ! ` APPR ~~C'~ pQ~~'' ~ALL_OWANCE OR DISALLOWANCE ~" " _"' ~~' p PO BOX 280601 HARRISBURG PA 17128-0601 . _ DUCTI OF DBE' j'~ , AND ASSESSMENT OF TAX ON t+ i ~ ~ ~ fr' . ' iL~ ~ "~ ~ '' ' EV 1 S49-EX AFP CO1-09) JOINTLY HELD OR TRUST ASSETS I~Q9.~U~ _~ ". ~~ ~ 9'8 ~M ~R~ ~ ESTATE OF BI lOfR i' M A ET L 07 a ~Rt~ C~ TH - , .FILE NUMBER 21 07-10 ~ d~ ORFNAN~~ LC COUNTY CUMBE , ~~ SSN/DC 173- S CQURT ~~~~ CARL A BITTNER - ACN 080 .. .~~~~ CO., PA 130 LAKEVIEW DRIVE APPEAL DATE: 08-01-2009 ELVERSON PA 19520 (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 CO1-09)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-02-2009 ESTATE OF BITTNER MARGARET L DATE OF DEATH 11-13-2007 FILE N0. 21 07-1059 S.S/D.C. N0. 173-24-9312 COUNTY CUMBERLAND ACN 08004323 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: THRIVENT ANNUITY ACCOUNT N0. ANNUITY TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 11-13-2006 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 9,739.73 NOTE: X 0.500 4,869.87 .00 4,869.87 X .12 584.38 TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE iiFPER PORTION Or' 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 C+) INTEREST/PEN PAID C-) AMOUNT PAID INTEREST IS CHARGED THROUGH 06-10-2009 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 584.38 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 28.60 TOTAL DUE 612.98 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN #1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 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.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: 1-800-447-3020 (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 obSect 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 obiect by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order far 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 natter 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 of Revenue, 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 C3) calendar months after the decedent's death, a five percent C5%) 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 Jeath, 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 se came delinquent on or 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 Instru~ion Booklet (REV-1736) 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 Interest Daily Interest Daily Year Rite Factor Year Rate Factor Year Rate Factor 2000 8: .000219 2001 9% .000247 2002 6% .000164 2003 5: .000137 2004 4% .000110 2005 5% .000137 2006 7; .000192 2007 8% .000219 2008 7% .000192 2009 5: .000137 --Interest is calculated as follows: INTEREST = BA.ANCE 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 C15) days beyond the da~e of the assessment. If payment is made after the interest computation date shown on the Notice, additonal interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~i'~ 1~~~C'~ s}+^^+3Sm~~I~TTANCE TAX INHERITANCE TAX DIVISION APPRAf5E~~9 AL~.OWAAFCE OR DISALLOWANCE Po BDX 280601 OF t}~,T~~~Q;S'y„~ANffi+wASSESSMENT OF TAX ON HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (01-09) ZQ~~ J~~ _$ ~M 2~ESTTATE OF BITTNER009 MARGARET L DATE OF DEATH 11-13-2007 ~RK Qr FILE NUMBER 21 07-1059 ~~~~ CC~U~CON/DC 173B24L9312 CARL A BITTNER ~~R~R+~~i~ C~•, 'ICCN 08004326 130 LAKEVIEW DRIVE APPEAL DATE: 08-01-2009 ELVERSON PA 19520 (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 CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-02-2009 ESTATE OF BITTNER MARGARET L DATE OF DEATH 11-13-2007 COUNTY CUMBERLAND FILE N0. 21 07-1059 S.S/D.C. N0. 173-24-9312 ACN 08004326 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MONUMENTAL LIFE ACCOUNT N0. ANNUITY TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-13-2006 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 28,076.85 X 0.500 14,038.43 _ .00 14,038.43 X .12 1,684.61 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 DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID INTEREST IS CHARGED THROUGH 06-10-2009 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,684.61 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 82.44 TOTAL DUE 1,767.05 ~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN S1, 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. ) 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 Dortion of this Notice and submit with your payment to the Register of Wills Drinted on the reverse side. -- Make check or money order payable to: REGLSTEROFWII.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" CREV-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-B00-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT 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 obiect by filing a protest online at 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.0. 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 of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.0. 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" CREV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) 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 (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 or 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, CREV-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 2000 through 2009 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 BY. .000219 2001 9% .000247 2D02 6% .OOD164 2003 5% .000137 2004 4% .000110 2005 5Y. .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 --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. sM CARL A BITTNER TRUSTEE KAY H BITTNER TRUSTEE CARL A BITTNER & KAY H BITTNER 130 LAKEVIEW DR ELVERSON PA 19520-9127 Current Date: Account Number: Capture Date: Item Number: Posted Date: Amount: Record Type: June 05, 2009 518886 August 01, 2008 5250000947282 August 01, 2008 $2,268.99 Debit CARL OR KAY BITTNER so-eo~~,9 Iso LAKEV]EW DRIVE ~~? ~~~ os,sees 2 8 ~+ 6 ELVERSON, PA 14520 Iy DATE /~~~[~ r 3 a s ~ t~L J1~1 LJT~v ~~r}f~C; LAS L h1Eht0 ~:0 3 19080 7 4~: 0 5 i B88 6+~' 28 48 ~ 22(f.9y Downs l~~'l ~~111Y ~a~t ~ ~~'0000 2 26899~~' ;i OS 5E:4w l 07 C~SC)S2GUF -. C131 OC)C1CI~ O -FRL~-PH l LA . ~ . :. ~.. r, ~~ rn ~ .• Mai -- ~ ~.~ ~ ~: - _ ~ ~~ • iti-tom i x~tiF'~ti .a;"il.. k 1 r~L~r~i~.;~ u~ ~i~