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INHERITANCE TAX
RECORD ADJUSTMENT
. -.- -__ JOINTLY HELD OR TRUST ASSETS
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BUREAU OF INDIVIDUAL TAXES E`r
INHERITANCE TAX DIVISION ~
PO BOX 280601 -, ~
HARRISBURG PA 17128-0601
GREGORY L B ~r~:~~~J ','.ii:} , ,.~ . F,~.
490 CRISWELL DR
BOILING SPRING PA 17007
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DEPARTMENT OF REVENUE
REV-1604 EX AFP (12-09)
DATE 07-22-2010
ESTATE OF BURD FRANCES M
DATE OF DEATH 07-14-2009
FILE NUMBER 70 0402404 a~'-~U' a~
COUNTY CUMBERLAND
SSN/DC 171-28-4391
ACN 09156732
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
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REV-1604 EX AFP C12-09~
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 07-22-2010
ESTATE OF: BURD FRANCES M DATE OF DEATH: 07-14-2009 COUNTY: CUMBERLAND
FILE NO.: 70 0402404 S.S/D.C. N0.:171-28-4391
ACN: 09156732
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL I NST I TUT I ON : ADAMS COUNTY NATL BANK ACCOUNT N0 .: 163570
TYPE OF ACCOUNT: C ) SAVINGS CX) CHECKING C ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 01-15-1993
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
.00
X 0.500
.00
_ .00
.00
X .045
.00
NOTE: TO ENSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
T0: "REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
,+- ' ~
BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
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DEPARTMENT CAF RE1lENUE
GREGORY BURD
490 CRISWELL DR
BOILING SPRING, PA 17007
IN RE ESTATE OF:
BURD FRANCES M
DOCKET NO.
TAX TYPE
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED
EXAMINER:
MAILING DATE:
DECISION AND ORDER
1000596
Inheritance
Protest
700402404
09156732
11/9/2009
12/28/2009
JEFFREY HOLLENBUSH
Direct Dial: X717) 783-7891
Fax: (717) 787-7270
Email : jhollenbus@state. pa. us
June 22, 2010
On November 9, 2009, the Department issued notice of appraisement and
assessment ACN 09156732 advising the Petitioner, Gregory L Burd, that he was
liable for the payment of tax on one-half of the $2,219.65 or $49.94 tax due on
the date of death balance of Adams County National Bank checking. account
#163570. The assessment was based on information obtained from Adams
County National Bank that the account had been jointly owned by the decedent,
decedent's husband and the Petitioner with right of survivorship. Petitioner
argues he was only Power of Attorney for the decedent and his father. In
support of that claim, Petitioner submitted documentation from Adams County
National Bank.
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BURD FRANCES M Page 2 of 2
BOARD DOCKET NO. 1000596
Accordingly, it is hereby Ordered the protest is sustained. The
Department is directed to strike ACN 09156732,
FOR THE BOARD OF APPEALS
LAUREN 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