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Home My WebLink About12-15-09 (2)COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: MURPHY K KEVIN 6207 SPRING KNOLL DRIVE HARRISBURG, PA 17111 fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ESTATE INFORMATION: ssrv: 106-22-1232 FILE NUMBER: 2109-0724 DECEDENT NAME: MURPHY JULIO DATE OF PAYMENT: 1 2/ 1 5/2009 POSTMARK DATE: 1 2/ 14/2009 COUNTY: CUMBERLAND DATE OF DEATH: 04/14/2009 ACN ASSESSMENT CONTROL NUMBER AMOUNT 09144585 ~ 519.61 TOTAL AMOUNT PAID: REMARKS: CHECK# 7318 SEAL INITIALS: CJ 519.61 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REV-1162 EX111-96) NO. CD 012109 REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE " ' J !~ ^F~HERITANCE TAX BUREAU OF INDIVIDUAL TAXES pp A'T MEMT~) OWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION ~ ~ ~ ,~ a,.n PO BOX 280601 ~t~'~^'DEi1~UE1~IbNS1i/~. J-1~D ASSESSMENT OF TAX ON HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP col-09) 2~Q~ ~E~ ~ ~ ~~ ~~ 3~ DATE 10-05-2009 ESTATE OF MURPHY JULIO DATE OF DEATH 04-14-2009 C~E~i~ (~~ FILE NUMBER ~) -~-b,~]^, ,-; d~~~~~ ~; ~Of1RT COUNTY CUMBE LAND o_l~-1~ K K MURPHY ~'~~~~~~~ r' `~-.'..1., P~. SSN/DC 106-22-1232 - ACN 09144585 6207 SPRING KNOLL DRIVE HARRISBURG PA 17111 ELECTRONIC MALFUNCTION WITH TIMECLOCK -THE CLOCK DATE ON THIS DOCUMENT IS 12 HOURS BEHIND THE ACTUAL'TIME. APPEAL DATE: 12-04-2009 (See reverse side under Objections) Amount Remitted ~~ ~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 --RF:GIS'IBR OF ~'ILIS/CLERK OF ORPHANS' CRT PT F. A CF 1~T(1'TG• TlT iR rn e wT 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 10-05-2009 ESTATE OF MURPHY FILE N0. JULIO DATE OF DEATH 04-14-2009 COUNTY CUMBERLAND S.S/D.C. N0. 106-22-1232 ACN 09144585 TAX RETURN WAS: C ) ACCEPTED AS FILED CX) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WACHOVIA BK NA ACCOUNT N0. 1000654886200 TYPE OF ACCOUNT: C )SAVINGS 4() CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 10-12-1993 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 2,614.07 X 0.166 435.69 _ .00 435.69 X .45 19.61 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." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 01-15-ZOlo*. * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDI ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DU TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 19.61 INTEREST AND PEN. .00 TOTAL DUE 19.61 ,.~ TIONAL INTEREST. E A REFUND. REV-1470 EX (&88) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO Box 280801 Julio Murphy INHERITANCE TAX EXPLANATION OF CHANGES 211700399249 REVIEWED BY I""'ry Michael Kodosky 09144585 SCHEDULE EXPLANATION OF CHANGES Please be advised that the execution of a joint tenancy contract (signature card) which provides that all monies are payable to either surviving party is sufficient to establish Commonwealth's right to the tax. The Supreme Court in Olson Estate 447 PA 483 (1972) held that under Section 241 (9108 of the Pennsylvania Inheritance and Estate Tax Act of 1995), such accounts are taxable in proportion to the number of joint tenants. The court- rejected the convenience account argument by noting that under Section 241 (9108), it is improper to apply principles of ownership to determine the taxable portion of a joint bank account. Joint property is taxable even though the decedent's name was added as a matter of convenience. An adjustment has been made to reflect this change. 1 ~ " . bRIGINAL PBge 1 ~.~...~ ~. +~; {;.; ~: #, ~. ~: r. _._~ ~~; J ~srn~.`Wl t.. r( L/M ~# Fly ~~~ ~ ~ t..~.~ ~• ~•- tilf~t ~t t yi ~1t.W-4, ZOQ9 DEC 15 AM I ~ 34 - .. CLERK OF _ FOh,RFF~,~,115 C0~ ~RTn i '."~j` -"^ "~. ry~--_~ t:~~.~ ~~'OOj~ rY~iq ~, q {~! iI~ ~r :~ .,<•.~. i ~s .,..t 0 2 LL