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HomeMy WebLinkAbout98-0401pennsylvania DEPARTMENT OF REVENUE September 16, 2010 To the Register of Wills of the County of CUMBERLAND RE: INHERITANCE TAX CREDIT MEMO %338y ~~' ~~~i,'r~ '.~~ ~~` '~t- ~;. I 101D SEP 21 AM I0~ 55 CLERK QF ORPHAN'S CQURT CUMBERLAND CC? , PA, Estate of: RUTH B AKELAITIS File Number: ~~ ~ 9g - (~yQ Decedent's SS#: 1 01-6349 ACN Number: 97127953 Payment Amount: $ 430.72 Postmark Date: 5/16/2010 J7a}e oF~~): 4110 Igq'I An Amnesty payment on the above-referenced inheritance tax liability has been received and transferred to the inheritance tax fund. Please issue an official inheritance tax receipt for the Tax Amnesty payment and postmark date above. Make the payment date on the receipt the date the receipt is prepared by your office. Also, type "AMNESTY" in the remarks area of the receipt. Mail the receipt to: ,~-~ Name: DENISE AKELAITIS Street: 308 MILL ST City/State/ZIP: MOUNT HOLLY SPRINGS PA 17065 The department's copy of the Official Receipt should be mailed using the postage paid Inheritance Tax bulk mail envelope (E-136) within five (5) business days after rece'Iving this credit memo. Attach an 'AMNESTY" cover sheet to the front of the receipt, or if multiple amnesty receipts are being submitted, attach the cover sheet to the top of the group. The amnesty cover sheet will help expedite the processing of the receipt when it arrives in the Inheritance Tax Division. Please keep the amnesty receipts sorted and bound separately from the other Inheritance Tax documents when placing them in the bulk envelope. On your next Register of Wills Monthly Report, REV-714, include the payment amount in the monthly inheritance tax collections reported on Line 5, and claim a credit on Line 7. Your monthly inheritance tax collections, less the credit for this payment, should equal the Total Amount Deposited on Line 12. Your efforts in expediting the issuance and mailing of the Department of Revenue's copy of the tax amnesty payment receipt is greatly appreciated. Thank you for your timely attention to this matter. If you have any questions, please call 717-787-7031. Individual Taxes I PO Box 280603 I Harrisburg, PA 17128 1 717.787.70311 www.revenue.state. a.us COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17126-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EXI11-961 NO. CD 013384 AKELAITIS DENISE 308 MILL STREET MOUNT HOLLY SPRINGS, PA 17065 -------- eole ESTATE INFORMATION: ssN: i~a-of-ssas FILE NUMBER: 2198-0401 DECEDENT NAME: AKELAITIS RUTH B DATE OF PAYMENT: 09/21 /2010 POSTMARK DATE: 05/16/2010 COUNTY: CUMBERLAND DATE OF DEATH: 04/ 10/ 1997 REMARKS: AMNESTY SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER 97127953 ~ 5430.72 TOTAL AMOUNT PAID: INITIALS: WZ 5430.72 RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS ~ W N O ~ O ' a ~O N T H ~ ' ~~r ~ a °' ~ ~~ ~~ a.~, ~~ W xo ~~ Q ~~ U ~ ~ Q M ~a0do ~~ W~ ~O~pa A rs:, a W a~w~~ ~~~OP4 ~ ~ U ~ U M 0 0 00 N r ~-. Q 0. pennsylvania ~ ' ` "' ~' -' DEPARTMENT OF REVENUE ,~~IHERTTA TAX BUREAU OF INDIVIDUAL TAXES t REV-1607 EX AFP (12-09) INHERITANCE TAX DIVISION $,TpT'E~EENT i' C1~`', ACCOUNT PO BOX 280601 ~~ HARRISBURG PA 17128-0601 ,. r, % ^;~ ~ a; ~ ;ATE 10-04-2010 ESTATE OF AKELAITIS RUTH B _ DATE OF DEATH 04-10-1997 ~~-=~~`~ FILE NUMBER 21 98-0401 __ ~'r.~ ~' ~ COUNTY CUMBERLAND - ~', !, DENISE AKELAITIS ~~ ` "_~~ ~ ~ ,ACN 97127953 308 MILL ST Amount Remitted MOUNT HOLLY SPGS PA 17065 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE _ ~_ R_ETAIN LOWER PORTION FOR YOUR RECORDS _ ~ _ _ _ _ REV X1607 SEX AFP C12 09~ ~~~ ~ ~** INHERITANCE TAX STATEMENT~OF ACCOUNT ~***~~~ ~~~~~~ ~ ~ ~~~~~~ ESTATE OF:AKELAITIS RUTH B FILE N0.:21 98-0401 ACN: 97127953 DATE: 10-04-2010 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 07-31-1998 PRINCIPAL TAX DUE: 306.19 PAYMENTS CTAX CREDITS: PAYMENT RECEIPT DISCOUNT ~+~ AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-16-2010 CD013384 124.53- 430.72 TOTAL TAX PAYMENT I 306.19 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 I TOTAL DUE I .00 * IF PAID AFTER THIS DATE, SEE REVERSE SIDE 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. ~~ ~~ BURcAU 0~ INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 AKELAITIS FELICIA APT 8 1117 COLUMBUS AVE LEMOYNE PA 17043 pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOLEXEL <12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2198-0401 ESTATE NAME ............................ RUTH B AKELAITIS NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........$124.47 Inquiries : 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 +~ ~. ,, :`.:~' r ;~ ~ _ ~ C ~ r ~-~~~ _~ ° ~~ S t_~ , ~ r ~~ ~~~ r~3 y~ t~`} ~w f ~: r_ .. GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofa~aeals.state.oa.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.pa.us or by calling 1-888-728-2937. Each Petition must contain the following: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (call 717-787-8327 for current amount due) Each Petition must be signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. PETITION FOR REASSESSMENT Any taxpayer against whom an assessment is made may petition for a record adjustment electronically or in writing within 60 days of the assessment notice date. Petitions must set forth in reasonable detail the grounds upon which the taxpayer claims the assessment is erroneous or unlawful. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES • Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. .y ti FILE NUMBER :............................ 2198-0401 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME RUTH B AKELAITIS TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 97127956 2,489.40 124.47 Total 2010 Tax Amnest Non artici ation Penalt $124.47 NOTE: Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327.