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Home My WebLink About10-15-10COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 1 7 1 28-0801 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KELLY KAREN L 400 BRIDGE ST SUITE #4 NEW CUMBERLAND, PA 17070 fold ESTATE INFORMATION: ssN: 162-zz-563a FILE NUMBER: 2109-1036 DECEDENT NAME: PALMER DORIS L DATE OF PAYMENT: 10/15/2010 POSTMARK DATE: 10/14/2010 COUNTY: CUMBERLAND DATE OF DEATH: 10/25/2009 REV-1162 EX111-96) N0. CD 013499 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 58.34 TOTAL AMOUNT PAID: REMARKS: KAREN KELLY CHECK#1049 SEAL INITIALS: WZ RECEIVED BY 58.34 GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS i `.. NOTICE OF INHERITANCE TAX pennsylvania~ A_P RAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ('~ n, r-~~~_j'} INHERITANCE TAX DIVISION r"~~'!_-~,.. ?i l~Ey.YI'C'Lf,,tl~J~' AND ASSESSMENT OF TAX REV-1547 IX AFP Q2-09) PO BOX 200601 .;i ~ ~ -, ~, ~ HARRISBURG PA 1 7128-0 601 ~~`~;~{V {j_;'i ~,~, t,. ;,,~~ DATE 10-11-2010 201000T 15 PM12~ SS ESTATE OF PALMER DORIS L DATE OF DEATH 10-25-2009 CLERK OF FILE HUMBER 21 09-1036 ORPHAN'S COURT COUNTY CUMBERLAND FRANK H KELLY CUMBER! 4~!~ CO PA AcN 101 SUITE 34 , APPEAL DATE: 12-10-2010 400 BRIDGE ST (See reverse side under Objections) NEW CUMBERLAND PA 17070 A~ount 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 ~ REV-1547 EX AFP C12-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, 4L!OWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: PALMER DORIS LFILE N0.:21 09-1036 ACN: 101 DATE: 10-11-2010 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 115,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule 8) C2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 15,352.00 6. Jointly Owned Property (Schedule F) C6) .00 7. Transfers (Schedule G) I7) .00 8. Total Assets Ie) 130.352.00 APPROV ED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Miso. Expenses (Schedule H) Ig). 33.66 5.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 3.08 9.00 11. Total Deductions X11) 36,754.00 12. Net Value of Tax Return I12) 93,598.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Yalue of Estate Subject to Tax (14) 93.598.00 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) .00 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 93.x,98.00 x 045 = 4,211.91 17. Amount of Line 14 at Sibling rata I17) -On X 12 ' .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .00 X 15 - .00 19. Principal Tax Due (19)= 4,211.91 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT I+) INTEREST/PEN PAID C-) AMOUNT PAID 08-12-2010 CD013197 .00 4,211.91 BiALANCE DF UNPAID INTEREST/PENALTY AS OF 08-13-2010 TOTAL TAX PAYMENT 4,211.91 BALANCE OF TAX DUE .00 INTEREST AND PEN. 8.34 TOTAL DUE 8.34 ^ 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 SIDS OF 7HIS FORM FOR INSTRUCTIONS. A RESERVATION: Estates of decedents dying on or before peeewber 12. 1982 -- if env future interest in the estate is transferred in possession or enjoywent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Cowwom:ealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on era: such future interest. PURPOSE OF NOTICE: To fulfill the revuirewents of Section 2140 of the Inheritance and Estate lax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and subwit with your paywent to the Rapistar of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax. interest, and penalty due way 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, way be requested by cowpleting an "Application for Refund of Pennrilvania Inheritance and Estate Tax" <REY-1313). ADPlications are available online at www revenue.state.pa.us, env Register of Wills or Revenue District Office, or frow the Depa rtwent's 24-hour answering service for forws orders: 1-800-362-2050; services for taxpayers with spacial heerin9 and/or speaking needs: 1-800-447-3020 f77 only). OBJECTIONS: Aro/ pa rtv in interest net satisfied with the aporaisewant, allowance or disallowance of deductions or assesswant of tax (including discount or interest) as shown on this Notice way object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Departwent of Revenue. Board of Appeals. You way object by filing a protest online at www boardof appeals stet' pa us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you wust receive a confinatfon nuwber and processed data frow the Board of Appeals website. You way also send a written protest to: PA Depa rtwent of Revenue. Board of Appeals, P.O. Box 281021, Harrisburg. PA 17128-1021. Petitions way net ba faxed. B) Election to have the wetter detereined at the audit of the account of the personal representative. AOMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual •rro rs discovered on this assesswent should be addressed in writing to: PA Departwent of Revenue, Bureau of Individual Texas. ATTN: Post Assesswent 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 adwinistratively correctable errors. DISCOUNT: If env tax due is paid within three (3> calendar wonths after the decedent's death, a five percent (5Y.) discount of the tax paid is allowed. PENALTY: The 15X tax ewnesty non-participation penalty is cowputed on the total of the tax and interest assessed, and not void baf ore January 18. 1996, the first day after the end of the tax awnesty veriod. This non-participation penalty is appealable in the save wanner and in the the sane tiwe 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 C9) months and one C1) day frw the date of death, to the date of pavwent. Taxes which bacawe delinquent before January 1. 1982 bear interest at the rate of six C6Y.) percent par annuw calculated at a daily rate of .000164. All texas whleh becawe delinquent on and after January 1. 1982 will bear interest at a rate which will vary frow calendar year to calendar year with that rate announced by the PA Departwent of Revenue. Rates for years 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. Th• applicable interest rates for vaar: 2000 through 2010 are: Interest Daily Interest Daily Interest Dai lv Year Rate Factor Year Rate Factor Year Rate Factor 2000 BY. .000219 2001 9Y. .000247 2002 6Y. .000164 2003 SX .000137 2004 4X .000110 2005 5X .000137 2006 7Y. .000192 2007 BY. .000219 2008 7X .000192 2009 5X .000137 2010 4Y. .000110 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beeowes delinquent will reflect an interest calculation to fifteen C15) days beyond the date of the essesswent. If paywent is wade after the interest cowputation date shown on the Notice, additional interest wust be calculated. k. V ~~a~vN l~~°~° ~ O t~l ~ ~ ~ LL 6 ~ d ~ W N J ~`lb, ~~YVV/1R~~ o o ~ Y ~. .,~__.~.~.___.a.. 1_... _ _. _. _.. i N `J O xw ~~ oa G/5 U N M a ~ h O 3~'0~ 0 z x~a~ vFipov`~=' ~~wa a~o~ iii :~ . ~.. ('} 4.~ (~~ .,--