HomeMy WebLinkAbout08-20-09COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HAgpISBURG, PA 111 2 8-0801
RECEIVED FROM:
ADAMS H ANTHONY
49 WEST ORANGE STREET
SUITE 3
SHIPPENSBURG, PA 17257
- - lab
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
ESTATE INFORMATION: ssN: 1~63a-926a
FILE NUMBER: 2108-0020
DECEDENT NAME: KUNKLEMAN CHARLOTTE A
DATE OF PAYMENT: 08/20/2009
POSTMARK DATE: 08/20/2009
COUNTY: CUMBERLAND
DATE OF DEATH: 12/19/2007
REV-1182 EX111-981
NO. CD 011647
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ S154.86
TOTAL AMOUNT PAID:
REMARKS:
CHECK#13169
SEAL
INITIALS: CJ
RECEIVED BY:
S 154.86
GLENDA EARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
' NOT{CE 4F~CNHERITANCE TAX
BUREAU OF INDIVIDUAL TAXES nC•APPRAi SEM~7lT.~ALUdWANCE OR DISALLOWANCE
INHERITANCE TAX DIVISION bbf OF~~. DEDI~LT IYiNS~AND ASSESSMENT OF TAX
PO BOX 280601 n[.~~.:. ,; _. , ,. ~ ..-
NARRISBURG PA 17128.0601 REV•1547 IX AFP (O1-09)
2~Oa ,~.~~ o~ ~M I I ~ 2O DATE 08-03-2009
ESTATE OF KUNKLEMAN CHARLOTTE A
DATE OF DEATH 12-19-2007
CL~~ii<<~~ FILE NUMBER 21 08-0020
ORPN~}^ S COURT COUNTY CUMBERLAND
H ANTHONY ADAMS CUP,"~r ~ ' ' '.~ . PA. ACN 101
STE 3 APPEAL DATE: 10-02-2009
49 W ORANGE ST (See reverse side under Objections)
SHIPPENSBURG PA 17257 pwount Rewittad
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER DF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS t'~
REV-1547 EX AFP CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KUNKLEMAN CHARLOTTE A FILE NO. 21 08-0020 ACN 101 DATE 08-03-2009
TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
i. Real Estate [Schedulo A)
2. Stocks and Bonds (Schatlu to B7
3. Closoly Haltl Stock/Pa rt ne rs hlp Interest (SChedul• C)
4. MortBaees/Notes Roeeivablo (Schedule ID
5. Cash/Bank Deposits/Misc. Personal Property CSChotlule E)
6. Jointly Ownod Property CSchodulo F)
7. Transfers (Sehetlule G)
8. Total Assets
cl) .00
czl . DD
(3) .00
C4) .00
(5) 1 21.426.59
(s) .00
C» _ _ _ . 0.0
NOTE: To insure proper
c rodlt to Your account,
submit the upper po rtlon
of this form with your
tax payment.
ce) 121,426.59
APPROVED DEDUCTIONS AND EXEMPTIONS:
3,136.44
9. Funeral Expanses/Atlm. Costs/MSsc. Expena es (Schedule H) C9)
10. DehtslMOrtBape Liabllltl es/Liens (Schedule I) (10) -00
11. Total Deductions (11] .i.l ~A-GG
12. Net Value of Tax Return (12) 118,290.15
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13J .OD
14. Net Value of Estate Subject to Tax (147 118,290.15
NOTE: If an assesswent was issued previously, lines 14. 15 and/or 16, 17. 18 and 19 will
reflect fiDUres that include the total of ALL returns assessed to date.
ASSESSMENT OF TAXs
15. Amount of LSn• 14 at Spousal rate C15) •00 X Da : .Do
16. Amount of Line 14 taxable at Lineal/Class A rata C16) 118,290.15 X 045 ~ 5,323.06
17. Amount of Line 14 at SSb1inB rata (17) .00 X 12 : .00
18. Amount of LSne 14 taxahle at Collateral/Class B rata (187 .00 X 15 z .00
19. Principal lax Due (19). 5,323.06
rev rornrre.
DATE
NUMBER ~
INTEREST/PEN PAID (-] AMOUNT PAID
03-09-2009 CD010976 .00 5,323.06
BALANCE OF UNPAID INTEREST/PENALTY AS OF
~ IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
03-10-2009 T07AL TAX CREDIT 5,323.06
BALANCE OF TAX DUE .00
INTEREST AND PEN. 154.86
TOTAL DUE 154.86
C IF TOTAL DUE IS LESS THAN 91, 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.?
RESERVATION: Estates of tleeatlants dying on or before Deceaber 12, 1982 -- if am future inters si in 4ha estate is tranzf erred
in po ssassion or anioyaan4 to Class B (collateral) beneficiaries of the tlecatleni of tar khe expiration of am estate for
life or for v9ars. the Caaaonwaalth hereby expressly reserves the riph4 to appraise and assess transfer Inheritance Texas
at the lawful Class B (collateral) rate an env such tutu re interest.
PURPOSE OF
NDTI CE: To fulfill the requireaants of Section 2140 of the Inherit enee and Estate Tax Act, Oct 23 of 20D0. (72 P.S.
Section 9160).
PAYMENT: Detach the top portion of this Notice and subaiL with Your pavaent to the Rapist ar of Wills printatl on the reverse side.
--Make check or aonev order payable to: REGT9T&R OF WO.L9,AGENT.
Failure to pay the tnr, inkere s4, and penalty duo aav result in the filing of a lien oP record in the appropriate county,
or the issuance of en Orphans Court citation.
REFUND (CR): A refuntl of a tax cretlit, which was not requested on 4ha Tax Return, way be requested by caapletinp an
"Application for Refund of Pannrylvania Inha rf fence end Estate Tax" (REV-1313). Applications era available
online at www.revenue.state.oa.us, am Register of Wills or Ravonue District Office, or froa the Oapartaant's
24-hour an swerinp service for tons orders: 1.800-362-2050; so rvieas for texpryers with spacial hearing and/or
spaekine needs: 1.800-447-3020 (TT only).
OBJECTIONS: Am party in 3ntarasi not sa4lsf iad w14h the appraiseaant. allowance or disallowance of tlaductions er assessaeni of tax
(inclutlinp discount or interest) as shown on this Notiee aav obiact within 60 days of the tlsie of receipt of this notice
by filing ono of the follow lnB:
A) Protest to the PA Depa rtaank of Revenue. Board of Appeals. Yqu aav obiact by filing a protest online et
www.boardof ago aals.stata.es.us on or bat ore the ax pirakion of the sixty-day appeal period. In order for
en olact ronic protest Lo be valid, you Host receive a confiraation nwber and arocassed data froa the
Board of Appeals website. Vou aav also sand a written protest to: PA Dapartaent of Revenue, Board of Appeals.
P.D. Box 281021. Harrisburg, PA 17128-1021. Petitions aav not be taxed.
B) Elac4lon 4o have the natter de terained at the audit of the account of khe personal repro sent ativa.
AOMIN- C) Appa al fo the Orphans' Court.
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assesssent should be atldressetl in writing tp: PA Dapartaent of Ravonue,
Bureau of Intlivitlual Taxes, ATTN: Pos4 Assesswent Review Unit, P.0. Box 280601, Nerrisbu rp, PA 17128-0601
Phone (717) 787-6505. Sea papa 4 of the booklet "Instructions for Inheritance Tex Return for a Resident
Decedent" (REV-1501) for an explanation of adainist ratively correctable errors,
DISCOUNT: If env tax duo is paid within three (3) calendar wonths after the decatlen is death, a five percent (5X) tliscouni of
the tax paid is allowed.
PENALTY Tha 15X tm[ aanesty non •participa4lon penalty is coaputed on the total of the tax and into rest assaasad. end Hat
geld bat ore Janus rv 18. 1996, 4ha first dml after the and of the tax aanesty period. This non•par4leipetion
pan alto is appaelabia in the seas canner and 1n 4ha the sass tiae periotl as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interact is charpatl bap inning with first day of dalinquenev, or nine (9) aonths antl ono C1) tlay trop the tlata of
daaM, to the tlab of payunt. Texas which bet ass tlelinquent before January 1, 1982 boar intarast e4 the rate of
six (aX) portent par annun calculated at a daily rata of .000164. All taxes which beeaaa Oelinqueni an and of tar
January 1. 1982 will bear interest et a rata which will yam froa Calendar veer to calendar year with that race
annquncetl by the PA Dapartaent of Ravenua. Rates for veers 1982 4hrouvh 1999 tan be found in the Pannsvlvania
Rea itlent Instruction 8ookle t, (REV•1501J, the Pennrylvania Non-re sitlent Instruction Booklet (REy-1736) or pn the
Pannsvlvania Daot. of Ravenua web site wow. revenue.state.pa.us. Tha applicable interest rates for vas rs 2000 through
2009 are:
In teras4 Daily In terost Daily Interask Daily
Year kate Factor Year Raie Factor Vaar Rata Factor
2000 8X .000219 2001 9X .000247 2002 6Y. .000164
2003 5X .000137 2004 4X .000110 2005 5X .000137
2006 7X .000192 2D07 BX .000219 2008 7X .000192
2009 5X .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILV INTEREST FACTOR
--Am Notice issued after the tax becowes delinquent will reflect an intares4 calculation io fifteen (15) days
b eyontl the data of the assassaent. If pryaant is wade of ter the interott copputati on tlato shown on the
Notice, additional interest oust be calculated.
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