HomeMy WebLinkAbout08-03-09COMMONWEALTH y~F PENNSYLVANIA
DEPA~tTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
~~~NHERITANCE TAX
`'-'-~' . -_ _ ~.; ` aE-CORD ADJUSTMENT
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RICHARD L WEBBER JR ~~~t~~~,~,"~ ~ ~ P~
WEIGLE ~ ASSOCIATES
126 E KING ST
SHIPPENSBURG PA 17257
REV-1593 EX AFP CO1-09)
DATE 07-24-2009
ESTATE OF MAINS PAULINE A
DATE OF DEATH 07-25-2007
FILE NUMBER 21 07-0727
COUNTY CUMBERLAND
ACN 101
Amount Remitted
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 ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
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REV-1593 EX AFP CO1-09~ ** INHERITANCE TAX RECORD ADJUSTMENT **
ESTATE OF MAINS PAULINE A FILE N0. 21 07-0727 ACN 101 DATE 07-24-2009
ADJUSTMENT BASED oN: PROTEST BOARD DECISION
VALUE OF ESTATE:
1 . Real Estate (Schedule A) (1) 120, 000.00
2. Stocks and Bonds (Schedule B) (2) 1 , 512, 482.71
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .0 0
4. Mortgages/Notes Receivable (Schedule D) (4) .0 0
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 330,919.98
6. Jointly Owned Property (Schedule F) C6) .0 0
7. Transfers (Schedule G) (7) .0 0
8. Total Assets (8) 1 , 963, 402.69
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H) (9) 85,113.30
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5,34 7.0 6
11. Total Deductions C11) 90,460.36
12. Net Value of Tax Return C12) 1 , 872, 942.33
13. Charitable/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) C13) 25,0 0 0.0 0
14. Net Value of Estate Subject to Tax C14) 1,847,942.33
TAX:
15. Amount of Line 14 at Spousal rate (15) . 00 X 00 = . 00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) 1 , 847 , 942. 33 X 045 = 83, 157 .40
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) .0 0 X 15 = .0 0
19. Principal Tax Due (19) 83, 157.40
TAX CREI]TTS:
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
10-24-2007 CD008847 2,368.42 45,000.00
04-28-2008 CD009628 .00 18,707.49
08-29-2008 CD010215 .00 10.78
09-24-2008 CD010318 10.78- 17,081.49
BALANCE OF UNPAID INTEREST/PENALTY AS OF 09-25-2008
TOTAL TAX CREDIT 83,157.40
BALANCE OF TAX DUE .00
INTEREST AND PEN. 498.45
TOTAL DUE 498.45
* 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" CCR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) <.~
BOARD OF APPEALS
P o Box 2s1o21
HARRISBURG, PA 17128-1021
RICHARD L WEBBER JR ESQ
WEIGLE & ASSOCIATES PC
126EKINGST
SHIPPENSBURG, PA 17257
r ~ I~r'1S ~.1/~nl~ ~
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DEPARTMENT OF REVENUE
BOARD OF APPEA~5
IN RE ESTATE OF:
MAINS PAULINE A
DOCKET NO,
TAX TYPE
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED
EXAMINER:
0904409
Inheritance
Protest
2107-0727
101
1/5/2.009
2/24/2009
SHAWN E. YOUNG
Direct Dial: (717) 783-7894
Fax: (717) 787-7270
shyoung@state.pa.us
July 10, 2009
MAILING DATE:
DECISION AND ORDER
The Department issued an appraisement and assessment dated January
5, 2009, which included interest on the tax due from the delinquent date, April
25, 2008 to the date of payment, September 24, 2008. The Petitioner has
objected to the imposition of interest because the estate representative was not
aware that the decedent owned additional securities prior to the delinquent
date. Petitioner argues that the interest and penalties on the additional tax due
should not be charged because the additional tax was paid as soon as the
executors became aware of the unreported securities.
Section 2143 of the Inheritance and Estate Tax Act of 1991 allows for the
adjustment or abatement of interest when the payment of inheritance tax has
not been made because of litigation or other unavoidable cause of delay. The
term 'Mitigation or other unavoidable cause of delay" is found in existing law and
~ .f r r
MAINS PAULINE A Page 2 of 2
BOARD DOCKET NO. 0904409
is interpreted to require good faith litigation arising from an honest
disagreement. Husband's Est., 316 Pa. 361 (1934). Since there is no evidence
that the decedent's assets were the subject of litigation and since the
circumstances surrounding the failure to pay the tax liability in a timely manner
do not constitute "unavoidable cause of delay" within the meaning of the
Statute, the Board is without statutory authority to grant the relief requested.
The Board also notes that no separate penalties were charged.
Accordingly, it is hereby Ordered that the protest is denied.
FOR THE BOARD OF APPEALS
LAUREN A. ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
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