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Home My WebLink About12-09-09 (2)W ~ ~ ~ 3 ~• o ,-- ~ O e-- m ~NI~ Z OIL] F a O W o ~ oa ~~Q' ~ -v 0 CL t ~~ N O ~ ~ ® ,~, ~~ a ~ w° S `~ c] ~ ~~ r r N O .~ ~ L n ~ ~ ~~ ~• ~ws ~~ U° w ~ wci ~_za W ~ ~M,a 0 N ti ~~~ x - r { ~- s~ ~ t i /s ~'t~ 9{{~~ :~~~~€ ~- ~ P~ 12~ 22 ~~yy~LEFK ~iF ,~ ~uc~~~r~~_ ~~ ~ ~ f~. N O t ~ ~ ti .Q V ~ M M (n N ~ ~ O O 1~ ~,~~~~- c`~~o~~Q ~ ` i ~ ~ ~ v .~ U ~ ~ .N ~ C ` O~VOU l...i i i'~ _'.' {~t i •:I ~sl iii i,~:. .j..s WILLIAM J. PETERS ATTORNEY AT LAW 2931 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17110 (717) 238-7555, Extension 101 FAX: (717) 238-7750 E-MAIL: winnr,nwleeal com December 8, 2009 Glenda Farner Strasbaugh Register of Wills Cumberland County Courthouse One Courthouse Square Carlisle, PA 17013-3387 Re: Estate of Virginia W Kirssin No. 2006-00510 Our File No. 503-6 Dear Ms. Strasbaugh: Enclosed please find a copy of the Notice of Inheritance Tax A raiseme in the amount of $132.88 for payment in the above-captioned matter, nt and my check If any additional information is needed, please do not hesitate to contact me. Very truly yours, William J, eters Wjp@p~vlegal.com r~ extension 101 ~ ~ ~-~-~ WJP/rmt 1_.y ,~~ rn ,, ~,. ~ ._ .z Enclosure cY~a ~~ ~-~ t"t'1 s ~ `> ~ n r'~~ ~ _ = r~ ~ ..~. ~ ~~~ ~~ ~~~ NOTICE OF INHERITANCE TAX Pennsylvania ~ BUREau of INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION e--;~+y~ ~ +~ n r- . PO BOX 280601 ~ ,"1;'~~;'~~~~~y'j"AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE HARRISBURG PA 17128-0601 REV-1547 IX AFP (10-09) ~~~9 DEC -9 PM 12~ 22 CLARK ~~~ WILLIAM J PETERS (~~~~-~!,~5.~'~'~ ~{~I~R~ 2931 N FRONT ST ~~Ry~~`~~~'~ ,~,`~~~ ~;~„ ~~Q, HBG PA 17110 DATE 12-07-2009 ESTATE OF KIRSSIN VIRGINIA W DATE OF DEATH 04-22-2006 FILE NUMBER 21 06-0510 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 02-05-2010 (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 _ y --R_ETA__IN_-L_OWE_R__POR_TION FOR YOUR RECORD REV-1547 EX AFP C10-09) NOTICE OF - -' - ---- --------- - -S E"~ _ _______ INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: KIRSSIN VIRGINIA WFILE N0.:21 06-0510 ecN. ,~, ,,. __ TAX RETURN WAS: ( ____ +„i urrrC: 12-07-2009 ACCEPTED AS FILED C v~ ruwunr„ ePPDATC~rn .... .. -- - •----~~y ~•+~u~ ur KETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) ^- "'^"°°" 5EE ATTACHED NOTICE cl) .00 c2) 9,635.81 c3) .00 c4) , 00 c5) 10 , 832.93 c6) 2, 014.83 c7) .00 NOTE: To ensure proper crodit to your account, submit the upper portion of this form with your tax payment. t8) 22 , 483 ~~ C9) 4 6 p9 C10) 11 . Total Deductions 7 , 896 22 12. Net Value of Tax Return C11) 12,521 31 13. Charitable/Governmental Bequests; Non-elected 9113 T C12) . 9,9 6 2.2 6 14. Net Value of Estate Subject r to T usts (Schedule J) C13) NOTE: If an assessment was ax issued previousl l (14) 0 0 9,962 26 reflect ti~ures that ASSESSMENT y, i include the total of nes ALL 14, 15 and/ 7~ 18 ~ and 19 will OF TAX: returns assessed to date 15. Amount of Line 14 at Spousal rate . 16. Amount of Line 14 taxable at Lineal/Class A rate C15) '0 0 X 0 0 = 00 17. Amount of Line 14 at Sibling rate C16) - 96 7~ X 045 = . 448 30 18. Amount of Line 14 taxable at Collateral/Clas B 0 U X 12 = . .00 19. Principal Tax Due s rate (lg) .00 X 15 = TAX CREDITS: .00 PAYMENT RECEIPT c19)= 448.30 DATE NUMBER DISCOUNT C+) 05-13-2009 CD011232 INTEREST/PEN PAID (-) AMOUNT PAID .00 390.53 INTEREST IS CHARGED THROUGH 12-22-2009 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT BALANCE OF TAX DUE 390.53 57.77 INTEREST AND PEN. 75.11 TOTAL DUE 132.88 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. SERVATION: Estates of decedents dying on or beforecoll• 12, 1982 it any tuture interest in the estae55i} transferred ateral) beneficiaries of the decedent after the expir~ansferfInheritance Taxes RE in possession or eh]oY~ent to Class B life or for Years, the~collateral)hrateeon anyrsuchyfuturevinterestlght to appraise and ass at the lawful Class B PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P. Section 9140). ch the top portion of this notice and submit with your AGENTnt to the Register of Wills printed on the reverse side. PAYMENT: Deta --Make check or money order payable to: REGISTER OF WILLS, Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate coun , or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not rege~itancenandeEstateeTax"'CREV'1313)gUeApplicationslaren available from "Application for Refund of Pennsylvania Inh the department's web site at www.revenue.state•pa'2050anseRvgces for ftaxpav rs with special hearingland/or from e department's 24-hour answering service: 1 800-362 speaking needs: 1-800-447-3020 CTT onlY)• arty in interest not satisfied with the appsaisment, allowance or disallowance of deductions or assessment of ax notice may ob]ect within 60 days of the date of receipt of this notice OBJECTIONS: AnY P (including discount or interest) as shown on t i Board of Appeals, by filing a protest online at bY: A) Protest to the PA Department of Revenue, www.boardofappe~los85tateo•pe'valid,oYO emust received ayconfirmationonumberrand Processed date from the an a ec ronic P Board of Appeals web site. You may a8s1021ndPetitionsnmaYOnottbeofaxedePortment ofoRevenue, Board of Appea s p,p. Box 281021, Harrisburg, PA 1712 B) Have the mtheeOrphans~1Courtt the audit of the personal representative's account. C) Appeal to ADMIN- PA 17128-0601 ISTRATIVE CORRECTIONS: Factual errors discovered on thNs PostsAssessmentlReviewdUnitsed in writing to: PA Department o eve , P.O. Box 280601, Harrisburg, Bureau of Individual Taxes, ATT or call (717) 787-6505. See xalanation'of administratively correctable(errors for a Resident Decedent" (REV-1501) for an e p If any tax due is paid within three calendar months after the decedent's death, a five percent discount of 1 DISCOUNT: the tax Paid is allowed. ercent tax amnesty non-Participation penaltvnd of thettax amnesty period.tThis non particiPatands3nterestd no PENALTY: The 15 p paid before Jan. 18, 1996, the first day after t e e penalty is appealable in the sameeaaonethisdnoticee the same time period as you would appeal the ax that has been assessed as indicat INTEREST: Interest is charged beginning with e5rwt day of delinquency, or nine months and ocameaY from the date o hich became delinquent before Jan. 1, 1982, beadelinquent on and afterf death, to the date of payment. Tax six percent per annum cainte~est et a rateywhich variesOfrom•Ye rltoayear wit the rate announced by the Jan. 1, 1982, will bear PA Department of Revenue. Rates for 1982 thrdOenh 1999 can be found in the Pennsylvania Resia~nt Instruc ion t Instruction Booklet (REV-1736) or on the Department of Revenue Booklet CREV-1501), the Pennsylvania Non rest Web site www.revenue.state.Pa.us. The applicable interest rates for Years 2000 through 200 Interest Daily Daily Interest Daily Year Rate Factor Interest Factor Year R....-tom Factor --6 ~' ,000 Year Rate ~,~,~~ 2001 9Y. .000247 2002 5Y •000137 2 00 ~ 8_ % - .000219 4~ .000110 2005 ,000192 5y, .000137 2D04 ,000219 2008 7~ 2003 •000192 2007 8~ 2006 7X 2009 5Y .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBEQSOde~nquentlwQllNreflectLanlNnterestFcalculation to 15 days --Any notice issued after the tax becom beyond the date of the assessment. Ifalculatedis made after the interest computation date shown on t e notice, additional interest must be c REV-1470 EX~~B-88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128_0601 DECEDENTS NAME Virginia W. Kirssin REVIEWED BY Destiny S.R.Brown SCHEDULE I 'NO. INHERITANCE TAX EXPLANATION OF CHANGES FILE NUMBER .2106-0510 ACN 101 EXPLANATION OF CHANGES The value of the charitable bequest has been disallowed. contain a specific bequest to the charity. The decedent's Will did not ORIGINAL Page 1