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Home My WebLink About10-26-10COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: FARRELL JANINE M 1323 ASPER DRIVE BOILING SPRINGS, PA 17007 -------- fold PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 ~ 53,620.22 ESTATE INFORMATION: ssrv: ~ 60-0~-9509 FILE NUMBER: 2109-0574 DECEDENT NAME: TACEY STEPHANY DATE OF PAYMENT: 10/ 26/ 2010 POSTMARK DATE: 10/26/2010 COUNTY: CUMBERLAND DATE OF DEATH: 05/ 1 2/2009 REMARKS: CHECK# 6556994 SEAL TOTAL AMOUNT PAID: $ 3, 620.22 INITIALS: HMW RECEIVED BY: GLENDA EARNER STR,ASBAUGH REGISTER OF WILLS REV-11F2 EX(11-96) NO. CC) 013551 REGISTER OF WILLS NOTICE OF INHERITANCE TAX Pennsylvania ~~ ~ ` APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OEP,ARTMENTOFREVENUE BUREAU OF INDIVIDUAL TAXES 1NNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AfP (12-04) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 10-11-2010 ESTATE OF TACEY STEPHANY ,.~ DATE OF DEATH 05-12.2009 _. FILE NUMBER 21 09-0574 -;' , ~~ ~}= COUNTY CUMBERLAND E ~ ___ TER J ~USSO ACN 101 g.IE 1010"~~ APPEAL DATE: 12-10-2010 5,Q 0 6 E. - TR I N D L E R D (See reverse side ender ObjecNoas ) , J~4ECHA,~IIC-SBURG PA 17050 Amount Remitted F.,, c5._~_` MAKE CHECK PAYABLE AND REMIT PAYMENT T0: '_' .- ~ '- REGISTER OF WILLS _-:„ C: -T=, 1 COURTHOUSE SQUARE ~' ~--a W CARLISLE PA 17013 GUT ALO~lS THIS LINE ~ RETAIN LNWER PORTION FOR YOUR RECORDS t- REV-1547 EX AFP C12-097 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OFs TACEY STEPHANY FILE N0.:21 09-0574 ACN: I01 DATE: 10-11-2010 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( )() CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) 193, 900.00 NOTE: To ensure proper 2. Stocks and Bands CSchedule B) C2) ,0 0 credit to your account. submit the upper portion .0 0 3. Closely Hold Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable (Schodulo D) (4) .0 0 tax payment. 5. Cash/Hank Deposits/Misc. Personal Property (S chodulo E) (5) 5,54 3.97 6. Jointly Owned Property (Schedule F) (6) 9b6,133. 79 7. Transfers (Schodulo G) (7) .0 0 8. Total Ascots ca) 1 ,1b5, 577.76 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/AdOI. Costs/Misc. Expenses (Schedule H) (9) 56.358.46 10. Debts/Mortgage Liabilities/Liens (Schodulo I} C10) 51,b9b.00 C11) 108,054.46 11. Total Deductions 30 057,523 1 12. Net Value of Tax Return (12) . , 13. Charitable/GovernMOntal Bequestss Non-elected 9113 Trusts CSchedule J) C13) .0 0 14. Not Value of Estate Subject to Tax (14) 7..057.523.30 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will refl~e~t fil~ure+s that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) •0 0 X 0 0 ° .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate (16) - _Od x 04 5 = .0 0 17. Amount of Line 14 at Sibling rate (27) .0~4.16t1 _6~ X 12 ° 126.499.28 18. Amount of Line 14 taxable at Collateral/Class B rate (18) , 3,362.b5 X 15 ° 504.40 14. Principal Tax Duo (19}° 127,003.68 TAX CREDITS: __ _ PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID PATE NUM$ER INTEREST/PEN PAID (-) 08-1o-zolo CD013181 .o0 20,ooo.ao 08-10-2010 CD013182 .00 7,794.00 08-10-2010 CD013184 .00 98,064.56 08-10.2010 CD013183 .00 35.00 INTEREST IS CHARGED THROUGH 10-26-2010 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM ^ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT 125.893.56 BALANCE OF TAX DUE 1,110.12 INTEREST AND PEN. 2,510.10 TOTAL DUE 3,620.22 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of dacodonts dyir~g on or before Docombor 12, 1982 -- if any future intorost in the ostato is +transferrod in possossion or onioymor,t to Class 8 (collateral) beneficiaries of tho decedent after tho oxpiration of arty ostate for lifo or for years, tho C~.ooonuoalth horeby oxprossly reservos tho right to aporaiso and assess transfer Inheritance Taxos at the lawful Class B (a:llatoral) rato on argr such future interest. PURPOSE OF NOTICEr To fulfill the roauiraments of Section 2140 of tho Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top vortion of this Notice and subait with your vayoont to tho Register of Wills orintod on tho roversa silo. --Make check ar manor r.rder payablo for RECISTEROFVYILI,S.AG~IVT. Failure to oay the ti,x, interost, and ponalty due may result in the filing of a lien of rocord in tho appropriate county. or the issuanco of ar. Orphan's Court citation. REFUND <CR)r A rofund of a tax crodrt, which vas not roquostod on tho Tax Roturn. may be rovuastod by co^vleting an ^Apvlication for Refund of Pennsylvania Inheritance and Estato Tax• (REY-1313). Applications are ava:llable onlino at www~ovenue.}tato.oa.us, amr Register of Wills or Rovonuo District Office. or froo the Dop+3rtmont's 24-hour answoring sar~ica for forms orders: 1-800-362-2050; sorvicos for taxpayers with spocial hear:tng and/or spoakine needs: 1-800-447.3020 (TT only). 08JECTIONS: Arri warty in intorost not satisfiod with the appraisoaont. allowance or disallowanco of doductions or' assassaent of ;tax (including discount or interest) as shaven on this Notico oay obioct within 60 days of the date of rec:oipt of this notice by filing ono of the following: A) Protest to tho PA Oopartosnt of Revonue. Board of Appoals. You aay obioct by filin0 a protost onlino at ~gi.rggfapvoals.state.oa.ux on or before tho oxviration of tho sixty-day appeal veriod. In ordor for an elartronic protest to be valid. you must rocoivo a confiroation numbor and orocessod data froo the Board rf Appeals wobsito. You oay also sond a writton protost to: PA Departsent of Re~renuo. Board of Appoals, P.O. Brix 281021. Harrisburg. PA 17128-1021. Petitions may not ba faxed. B) Elacti,•n to havo tho mattor doteroinod at the audit of tho account of the porsonal representative. ADM1N- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual orrors discorrrod on this assossmont should bo addrossod in writing for PA Departsent of Revenue, Bureau of Individual Taxes. ATTNr Post Assessoont Roviow Unit, P.O. Box 280601 Harrisburg, PA 17128-0601 Phono (717) 787-6505. See pogo 4 of the booklot "lnstruetions for Inheritance Tax Roturn for a Resident Docadont" (REV-1501) for an explanation of administratively correctable orrors. DISCOUNT: If any tax due is palrl within throe (3) calondar months aftor tho decodont's doath, a fivo percent (5Y) discount of tho tax paid is alloyed. FENAlTYr The 15X tax amnesty r•on-participation oenalty is computed on the total of the tax and intorost assassod, and not paid before January ~8, 1996, the first day aftor the and of the tax aenosty poriod. This non-participation ponalty is appealabl•+ in the save Banner and in tho the sane tine veriod as you would appoal the tax and interost that has beon assess•rd as indicated on this notice. INTEREST: Interost is charged ooginning with first day of delinquency, or nine (9) months and ono (1) day froo the date of doath, to the date of payoont. Taxes which becoae delinauont boforo January 1. 1982 boar interost at the rato of six (6X) percent por annum calculated at a daily rate of .000164. All taxos which becams dalinauont on and after January I, 3982 will boar intorost at a rato which will vary iron calendar roar to calondar year with that rate onnouncod by tho PA Uopartoent of Rovanvo. Ratos for Years 1982 thraueh 1999 can bo found in the Pennsylvania Rosident Instructiar Booklot. (REV-1501), tho Ponnsylvonio Non-rosidont Instruction Boaklot (REV-1736) or on the Pennsylvania Dept. ,f Rovonuo wob site www.rovonua.stato.pa.us. 7ha applicable fntarost rates for roars 2000 through 2010 aror ]ntorest Daily lnterest Daily lnteres~t Daily Yoar Rato Factor Yoar Rate Factor Yoar Rate Factor 2000 8X .000219 2001 9r. .000247 2002 6X .000164 2003 5r. .000137 2004 4X .000110 2005 5X .000137 2006 7Y. .000192 2007 BX .000219 2008 7Y. .000192 2004 5X .000137 2010 4X .000110 --Interost is calculated as /ollowsr INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notico issuer after tho tax bocosos dolinauont will roflect an interest calculation to fifteen C15) days beyond tho date rf tho assosseont. It payment is oade aftor the intorost computation date shown on the Notico, oddition:l intorost oust bo calculatod. FiEV • 147D EX (01.10) ry .'., ~~`~ pennsylvania r~{ ~ ,`' INHERITANCE TAX ~, DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDNIDUAL TAXES OF CHANGES PO BOX 260601 DECEDENTS NAME FILE NUMBER Tracey, Stephany 2109-0574 REVIEWED BY ACN Justin R. Gilmore 101 ITEM SCHEDULE ~y0, EXPLANATION OF CHANGES I 8 The deduction for real estate settlement costs is reduced from $30,202.09 to $22,408.69 as escrow for inheritance tax is not an allowable administrative expense. 9 The deduction for real estate settlement costs is reduced from $39,360.03 to $19,360.03 as escrow for inheritance tax is not an allowable administrative expense. ORIGINAL Page 1 PETER J. RUSSO, ESCZUIRE ASHLEY R SIPE, PARALEGAL ~~ LAW OFFICES OF PETER J.RUSSOP.c. ATTORNEYS AT LAW Monday, October 18, 2010 Bureau of Individual Taxes Inheritance Tax Division PO Box 2870601 Harrisburg, PA 17128 RE: Estate of Stephany Tracey, Deceased Dear Sir or Madam: ELIZABETH J. SAYLOR, ESCZUIRE AMBER L. SOUTHARD, PARALEGAL. Enclosed please find your Notice of Inheritance Tax and a check for $3,620.22 for the total due in regards to the above mentioned matter. Should you have any questions please feel free to contact our office. Thank you for your assistance in this matter. Very truly yours, Ashley R. Malcolm, Paralegal Enclosure ~-~ ~:-. W... _ ry ,. ,~ _ ; _ _ -- ____ .. , ~',,_ ; _;.. ----i .. -^ 5006 EAST TRINDLE ROAD, SU[TE 100, MECHANICSBURG, PA 17050 PHONE: (717) 591-1755 FAX: (717) 591-1756 (/~ .AW OFFICES OF 'ETERJ.RUSSOr~.c. )06 EAST TRINDLE ROAD, SUITE 100 MECHANICSBURG, ['A 17050 ~~ ..~ •,~~~;.,s ~ ~ ..s ~ ~~la .~ _.._ ~o~ Fed"tS~"a4~~ ~--_. i" r i r r ~{; I ,r' C C~ '-, = ~~, --~_ C"` ~€,lir~~~ O$ ~t~tial~lt'~f~c''r~ ~cBY.~'S ~..~' ~~ ~t'"1t~1~Ce~uC1C~ ~~k ~!1{f~~l~S E ~ ` ~_ '_- :- Fs:~ i~~x. ZC306(~1 '' -- ~' ~- .» .».:~•}'%a»".•». ... .» .. »» ...f «•• iFiFlf3fii~Fii~~FF~F~~FFt?~FF?Ti3~fF;~s?ifii~i~~fft3;if~:fiii