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Home My WebLink About05-28-10-~ - ~, -' Rlt'F!I`C~~ INHERITANCE TAX t~~: pennsylvan~a ~ BUREAU OF INDIVIDUAL TAXES APPRAISEM,~~VY;.~t A LOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION ~ ""0'F~'~"1~Dl~~T°ZmNS AND ASSESSMENT OF TAX PO BOX 280601 REV-1547 EX AFP (12-09) HARRISBURG PA 17128-0601 ~i~>'~~Y 28 P~ i~ ~~ DATE 05- - 24 2010 ESTATE OF SHENK DAWN N ~'~-~~~'~•~~ DATE OF DEATH 05-18-2009 ~~~~ ~ ~~~R~ FILE NUMBER 21 09-0485 ~`'~~~"~~-'-`'~~ ~-~~~. F)A. COUNTY CUMBERLAND MARK W ALLSJOUSE ESq ACN 101 CHRISTIAN LAWYER SOL APPEAL DATE: 07-23-2010 4 8 3 3 SPRING R D (See reverse side under Objections ) SHERMANS DALE PA 17090 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON_6 T_H I S L INE - - - - ~-~- R_ ETA_ IN LOWER POR TION FOR YOUR RECO RDS ~ _ _ _ REV-1547 EX AFP C12-09~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE _ _ _ OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: SHENK DAWN NFILE N0.:21 09-0485 ACN: 101 DATE: 05-24-2010 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED APPRAI SED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) 0 0 2. Stocks and Bonds (Schedule B) C2) . ,Q 0 NOTE: To ensure proper credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) C4) 00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) . 13, 389.91 tax payment. 6. Jointly Owned Property (Schedule F) C6) 1.0 0 7. Transfers (Schedule G) C7) .0 0 8. Total Assets APPROV ED DEDUCTIONS AND EXEMPTIONS: c8) 13 ~ 390.91 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) ~y) 11,9 6 6.9 7 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10)_ 10, 109.27 11. Total Deductions 12• Net Value of Tax Return X11) 22, 076.24 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule C12) J) 8,685.33- 14. Net Value of Estate Subject to Tax C13) .0 0 C14) 8, 685. 33- NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect figures that include the total of ALL returns assessed to date ASSESSMENT OF TAX: . 15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = 0 0 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 0 0 x 04 5 . = 17. Amount of Line 14 at Sibling rate C17) 0 0 X 12 .0 0 = 18. Amount of Line 14 taxable at Collateral/Class B rate C18) _ .0 0 X 15 .0 0 = 0 0 19. Principal Tax Due . TAX CRE DITS: C19) = .0 0 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or en]ovment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for Years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. 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). PAYMENT: Detach the top portion of this Notice and submit with Your payment to the Register of Wills printed on the reverse side. --Make check ar money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www revenue.state.oa.us, any Register of Wills ar Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Anycludin ldiscountsorninterest)las shownton thisaNoticetmavlob]ectewithins601dayscofotheedatelofsreceipteofmthisonotice (in 9 by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may ob]ect by filing a protest online a www boardofappeals state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the (natter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of evenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty Period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months 1982obearlinterestoattthedrateoof death, to the date of payment. Taxes which became delinquent before January 1, six C6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar Year to calendar year with that rate announced by the PA Department of Revenue. Rates for nears 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for Years 2000 through 2010 are: Interest Daily Interest Daily Interest Daily Y~ar Rate Factor Year Rate Factor Year Rate Factor ~~ ~~ ~~ ~~ .000247 2002 6% .000164 2000 8% .000219 2001 9% ,000110 2005 5% .000137 2003 5% .000137 2004 4% ,000219 2008 7% .000192 2006 7% .000192 2007 8% 2009 5% .000137 2010 4% .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNP AID eX NUMBER c0 an DAeS SDEa INQUE N{ X fDA~I ( s) IAN SEREST FACTOR --Any Notice issued after the tax becomes beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.