HomeMy WebLinkAbout06-26-09r COMMONWEALTH OF PENNSYLVANIA
..DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL rnxES ~ INHERITANCE TAX
INHERITANCE TAX DIVISION -,',;~,~,~. `~,.
PD Bax 2so6o1 RECORD ADJUSTMENT
HARRISBURG PA 17128-0601 REV-1593 EX AFP (01-09)
~~~}~ ~~s~ L.b ~ ~~ ~~ DATE 06-10-2009
ESTATE OF RICKERT BEN H
Ci~EFi1( ~F DATE OF DEATH 01-11-2007
~~7(-~~'j'(;Cn~ FILE NUMBER 21 07-0105
~~~-`~;,_~ u`+iJ ~,:a.. P~~ COUNTY CUMBERLAND
ROBERT C RICKERT ACN 101
224 TYLER ST
Amount Remitted
ATHENS PA 18810
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE -1 RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1593 EX AFP CO1-09) ** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF RICKERT BEN H FILE N0. 21 07-0105 ACN 101 DATE 06-10-2009
ADJUSTMENT BASED oN: BOARD OF APPEALS REFUND
VALUE OF ESTATE:
1. Real Estate (Schedule A) C1) 163,080.00
2. Stocks and Bonds (Schedule B) C2) .00
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00
4. Mortgages/Notes Receivable (Schedule D) (4) .00
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 163, 108.20
6. Jointly Owned Property (Schedule F) (6) .DO
7. Transfers (Schedule G) (7) 70,777.92
e. Total Assets (8) 396,966.12
DEDUCT IONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 5, 907.44
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 8,7 95.6 3
11. Total Deductions C11) 14,703.07
12. Net Value of Tax Return (12) 382,263.05
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00
14. Net Value of Estate Subject to Tax (14) 382,263.05
TAX:
15. Amount of Line 14 at Spousal rate C15) . 00 X 00 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 382,263.05X 045= 17,201.84
17. Amount of Line 14 at Sibling rate C17) . 00 X 12 = . 00
18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 = .00
19. Principal Tax Due C19) 17,201.83
TAX CREDITS:
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
10-05-2007 CD008786 .00 17,963.24
TOTAL TAX CREDIT 17,963.24
BALANCE OF TAX DUE 761.41CR
INTEREST AND PEN. .00
TOTAL DUE 761.41CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
BOf4RL~1F APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
Pennsylvania ~ "
DEPARTMENT OF REVENUE
BOARD OFAPPEAIS
ROBERT C RICKERT
224 TYLER ST
ATHENS, PA 18810
EXECUTOR IN RE ESTATE OF:
RICKERT BEN H
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0821983
Inheritance
Refund
2107-0105
101
1/21/2008
12/5/2008
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717)787-7270
jhollenbus@state.pa.us
May 27, 2009
On January 21, 2008, the Department issued an appraisement and
assessment that accepted the original inheritance tax return as filed. That
return valued decedent's interest in residence at 101 Horners Road, Carlisle
reported as item 1 on Schedule A at $180,000. Petitioner has now established
that 8 acres as estimated was actually 4.51 acres, thus the value should be
reduced to $163, 080.
Accordingly, it is hereby Ordered that the petition for refund is granted.
The Department is directed to reduce the taxable value of the Schedule A
Item 1 real estate interest to $163,080. It is further Ordered that a refund be
issued for any resulting overpayment, plus appropriate interest.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
. •~.
RICKERT BEN H Page 2 of 2
BOARD DOCKET NO. 0821983
ANY APPEAL FROM THIS DECISION MUST BE FILED ON OR BEFORE AUGUST
25, 2009 WITH THE BOARD OF FINANCE AND REVENUE, 1101 SOUTH FRONT
STREET, SUITE 400, HARRISBURG, PA 17104, TELEPHONE (717) 787-2974.
A REFUND CHECK WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL
TAXES.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU
BY THE APPROPRIATE BUREAU.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us