HomeMy WebLinkAbout04-0654COHWONNEALTH OF PENNSYLVANIA
DEPARTWENT OF REVENUE
8UREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 171Z8-0601
REV-~,$113 EX &FP (09-00)
ZNFORNATZON NOTZCE
AND
TAXPAYER RESPONSE
ACN 0~1Z1621
DATE 06-0~-200~
HERBERT NOACK
APT
3 ALLIANCE DR
CARLISLE PA 17013
EST. OF LAVINA NOACK
S.S. NO. 199-09-Z3q3
DATE OF DEAT}[ 03-13-ZOOq
] ',-COUNTY- ~-, CUMBERLAND
TYPE OF ACCOUNT
[] SAVTNgS
[] CHECKTNg
[] TRUST
[] CERTTF.
REHIT PAYHENT AND FORHS TO:
REGISTER OF WZLLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC BANK has provided the Department with the information 11sled below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you ware a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may be answered by calling (717) 787-DSZ7.
COMPLETE PART ! BELOW # # # SEE REVERSE SlOE FOR FZLZNG AND PAYMENT ZN~IKUCTZONS
Account No. 5003963796 Date 09-09-ZOOZ
Established
Account Balance 7,375.79
Percent Taxable X 50.000
Amount Subject to Tax 3,687.90
Tax Ra~e X .Oq5
ParanOia! Tax Oue 165.96
To insure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of Wills. Make check
payable to: "Register of Wills, Agent".
NOTE: If tax payments are made within three
($) months of the decadant's date of death,
you may deduct a 5Z discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
A. ~The above information and tax due is correct.
"'~1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this netlca to the Register of
CHECK ~ Wills and an official assessment will be issued by the PA Department of Revenue.
ONE
BLOCK B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to be filed by the decadent's representative.
[~ The above information is incorrect and/or debts and deductions were paid by
C.
you.
LB.J
You must complete PART [] and/or PART [] below.
PART If you indicate a d~fferent tax rate) please ste~:e your
relationship to decedent:
TAX RETURN - COMPUTATZON OF
L/NE 1. Bate Established 1
2. Account Balance 2.
3. Percent Taxable $
q. Amount Subject to Tax q
5. Debts end Deductions 5
6. Amount Taxable 6
7. Tax Rate 7
8. Tax Due 8
PART
DATE PAID
TAX ON JOZNT/TRUST ACCOUNTS
DEBTS AND DEDUCTZONS CLA'rMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line $ of Tax Computation) $
Under penalties of perjury) I declare that the facts I have reported above are true, correct and
complete to the best of my knowledge and belief. HOME ( )
T TELEPHONE NUMBER ' DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFZCZAL TAX ASSESSMENT mith applicable interest based on information
subaittmd by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedent's date of death.
S. A joint account is taxable even though the dacedent's name was added as a matter of convenience.
4. Accounts (including those held betmean husband and mira) ahich the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and wife more than Dna year prior to death are net taxable.
6. Accounts held by a decedent "in trust for" another ar others ara taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice arm correct and deductions ara not being claimed, place an "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign tad copies and submit them with your check for the amount of
tax to the Register of Mills of the county indicated. The PA Department of Revenue ail1 issue an offlcial assessment
(Form REV-1S4B EX) upon receipt of the return free the Rag[star of Hills.
Z. BLOCK B - If the asset specified an this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the dacmdant's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" sect[on. Sign Dna
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dapt ZBOB01, Harrisburg, PA 171Z8-0601 in the
envelope provided.
$. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and
according to the instructions baloe. Sign twa copies and submit them with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-lB48 EX) upon receipt
of the return from the Register af #ills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
1. Enter the date the account originally was established ar titled in the manner existing at date of death.
NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts which the decedent put in joint names within one (1) year of death ara
taxable fully es transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If e double asterisk (xm) appears before your first name in the address portion of this notice, the $3,000 exclusion
already has been deducted free the account balance as reported by the financial institution.
Enter the total balance of the account including interest accrued to the date of death.
$. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedant's death:
I DIVIDED BY TOTAL NUMBER OF DTVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and tee other persons.
1 O/VIDEO BY 5 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created aithin one year of the decadent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust benaficiarles):
i DIVIDED BY TOTAL HUMBER OF SURVIVING JOINT X 1(]0 = PERCENT TAXABLE
OHNERS OR TRUST BENEFICIARTES
Example: Joint account registered in the name of the decedent and two other persons and established althin one year of death by
the decedent.
I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 507. (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line
5. Enter the total ef the debts end deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line 4).
7. Enter the appropriatm tax rate (line 7) as determined below.
Date of Death I Spouse J Lineal Sibling Collateral
07/01/9q to 12/$1/9q
01/01/95 to 06/50/00 OX 6X
07/01/00 to present OX q.SZ~ 12X
eTha tax rate imposed on the net value of L, younger at
death to or for the use of a natural parent, an adoptive parent, or a stapparent of the child is 07..
The lineal cZass of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
ahether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendants, whether or nat they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals mhD have at least Dna parent in common with the decedent, whether by blood
or adoption. The "Collateral" class of hairs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally ara responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent end can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, usa plain paper 8 l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX{11-96)
OO4158
NOACK HERBERT
APT 303
3 ALLIANCE DR
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 199-09-2343
FILE NUMBER: 2104-0654
DECEDENT NAME: NOACK LAVINA
DATE OF PAYMENT: 07/1 3/2004
POSTMARK DATE: 07/06/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 03/13/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
04121621 $165.96
TOTAL AMOUNT PAID:
$165.96
REMARKS'
SEAL
CHECK//732
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
E-143 EX (3,99)
Attention: T/C 340
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG PA 17128-0601
I,,,111,,,I,,,11,,I,I1,,I,I1,,,,11,,11,,,,,,11,1,,11
COHNONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 171ZB-0601
REV-1Gd~S EX AFP (09-00)
ZNFORHATZON NOTZCE
AND
TAXPAYER RESPONSE
ACN 04121622
DATE 06-04-2004
HERBERT NOACK
APT 505
$ ALLIANCE DR -:
CARLISLE PA 17015 . .
EST. OF LAVINA NOACK
S.S. NO. 199-09-2545
DATE OF DEATH 03-13-2004
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[] SAVINGS
[] CHECKING
[] TRUST
[] CERT]:F.
REMIT PAYMENT AND FORMS TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PNC BANK has provided the Department Nith the information listed below which has been used in
calcuXating the potential tax due. Their records indicate that at the death of the above decedent, you Narc a joint owner/beneficiary of
this account. [f you feel this information is incorrect, please obtain arittan correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the CcemonNealth
*; P;nn;vtvenia. auestions may be ensnared by calling (717) 787-85Z7.
COMPLETE PART 1 DELOH x x ~ SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS
Accoun~ No. 5004083619 Da~a 09-09-2002
Established
Accoun~ Balance 799.45
Parcan~ Taxable X 50.000
Amoun~ Subjac~ ~o Tax 399.73
Tax Ra~e X .045
Po{mn{iai Tax Due 17.99
To insure proper credit to your account, tNo
(Z) copies of this notice must accompany your
payment to tho Register of Hills. Hake check
payable to: "Register of Hills, Agent".
NOTE: If tax payments ara made within three
($) months of the dacedent's date of death,
you may deduct a 5Z discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
r~
I. ~The above information and tax due is correct.
~ 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain
CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of
ONE ~ Hills and an official assessment will be issued by the PA Department of Revenue.
BLOCK~ B. [] The above asset has been or w]11 be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to bo filed by the decedent's representative.
C. [] The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART [] and/or PART [] below.
PART If you indicate a differan~ ~ax ra~e, please s~a~a your
[] relationship ~o dacaden~:
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Da~e Established i
2. Accoun{ Balance 2
$. Percan{ Taxable 3 X
q. Aaoun{ Subjec{ {o Tax ~
$. Debts and Deductions S
6. Amoun~ Taxable 6.
7. Tax Ra~e 7 X
8. Tax Due 8.
PART
DATE PAID
DE~TS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (En{er on Line $ of Tax Compu{a{ion) $
Under penalties of perjury, I declare ~ha~ ~he fac~s I have reported above ara ~rue, corrac~ and
*~of my knowledge and balAa,. HOME C )
WORK c ) '?,
TAXPAYER SIGNATURE TELEPHONE NUMBER DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND #ILL RESULT ZN AN OFFICIAL TAX ASSESSMENT with applicable interest based on in{oreation
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedent's date of death.
3. A joint account is taxable even though the decedent's name was added as a matter of convenience.
q. Accounts (including those held between husband and mile) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS PART 1 - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed; place an "X"
in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of
tax to the Register of Mills of the county indicated. The PA Department of Revenue will issue an officio! assessment
(Fore REV-15qB EX) upon receipt of the return from the Register of Mills.
Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X' in block "B" of Part I of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes; Dapt ZB0601; Harrisburg; PA 171ZB-0601 in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed; check block "C" and complete Parts Z and 3
according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1SqB EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE: For a decedent dying after 12/12/82: Accounts which the decedent put in ~oint names within one (1) year of death ara
taxable fully as transfers. However; there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
Ifa double asterisk (xx) appears before your first name in the address portion of this notice; the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
$. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedent's death:
I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT ONNERS SUR¥IVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
! DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.7X (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within one year of the dacedent's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
! DIVIDED BY TOTAL NUMBER OF SURVI¥ING JOINT X lO0 = PERCENT TAXABLE
ONNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
I DI¥IDEO BY Z (SURVZVORS) = .50 X lO0 = 50Z (TAXABLE FOR EACH SURVZVOR)
q. The amount subject to tax (line q) is determined by multiplying the account balance (line Z} by the percent taxable (line 3).
5. Enter the total of the debts and deductions listed in Part 5.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line q).
'ate (line 7) as determined below.
7. Enter the apl
Da~e of Death Spouse I Lineal I Slbllng Collateral
07/01/9q ~o 12/$1/9q SX 6X
01/01/95 ~o 06/50/00 OX 6X
07/01/00 ~o presen~ OX
lounger at
xTha tax rate imposed '
death to ar for the usa of a natural parent; an adoptive parent, or a stepparent of the child zs
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
whether or not they have been adopted by others) adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals who have at least one parent in common .ith the decedent, whether bY blood
or adoption. The "Collateral" class of heirs includes all other beneficiaries.
CLAIMED DEDUCT[ONS- PART $ - DE~TS AND DEDUCTIONS CLA~MED
Allowable debts and deductions are determined as follows:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
a. You actually paid the debts after death of the decedent and can ~urnish proof of payment.
C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper 8 I/Z~ x 11". Proof of
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(I 1-96)
004159
NOACK HERBERT
APT 303
3 ALLIANCE DR
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 199-09-2343
FILE NUMBER: 2104-0654
DECEDENT NAME: NOACK LAVINA
DATE OF PAYMENT: 07/13/2004
POSTMARK DATE: 07/06/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 03/13/2004
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
04121622 $17.99
REMARKS:
TOTAL AMOUNT PAID:
$17.99
SEAL
CHECK# 733
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTVTSZON
DEPT. Z80601
HARRTSBURG, PA 171Z8-0601
HERBERT NOACK
APT 303
$ ALLIANCE DR
CARLISLE
PA 17015
COMMONWEALTH OF PENNSYLVANTA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLONANCE OR DISALLOHANCE
OF' DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 08-09-200~
ESTATE OF NOACK
DATE OF DEATH
FILE NUMBER 21 0~-065~
COUNTY CUMBERLAND
SSN/DC 199-09-23~3
ACN 0~121621
Amoun'~ Rem/'~ed
REV-1G48 EX AFP (Ol-n$)
LAVINA
HAKE CHECK PAYABLE AND REHIT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~1
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 08-09-200R
ESTATE OF NOACK LAVINA DATE OF DEATH 03-13-Z00~ COUNTY CUHBERLAND
FILE NO. 21 0~-065~ S.S/D.C. NO. 199-09-23~$ ACN 0q121621
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORHATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 5003963796
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 09-09-2002
Account Balance 7,375.79
Percent Taxable X 0.500
Amount Subject to Tax $,687.90
Debts and Deductions .00
Taxable Amount 3,687.90
Tax Rate X .~5
Tax Due 165.96
TAX CRED'rTS:
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-)
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITI'I~Y. OUR TAX PAYHENT TO THE
REG_~,'R'-'~r-' OFr-~ILLS_A~ THE
AB0~ ~DDR~. ~E CHECK
"RE6~[ STER
AMOUNT
PAYHENT HUST BE HADE BY 1Z-1~-200~. TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
.00
165.96
.00
165.96
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Z1~0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 91~0).
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADH/N-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice and submit mith your payment to the Register of Rills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
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-1513). Applications are available at the Office of
the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Z~-hour answering service
for forms ordering: 1-800-561-Z050; services for taxpayers aith special hearing and or speaking needs:
1-800-qqT-~OZO (TT only).
Any party in interest nat satisfied with the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice amy object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSiOZ1, Harrisburg, PA 17118-1011, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, DEPT. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacadant's death, a five percent (5Z)
discount of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, end not
paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982
bear interest at the rate of six (61) percent per annum calculated at a daily rate of .00016q.
Ali taxes which became deLinquent on or after January i, 1982 wilL bear interest at a rate ahich mill vary from
calendar year to calendar year with that rate announced by the PA
Department of Revenue.
The applicable
interest rates for 1982 through ZOOq are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198'~ lOX .000548 198'~&-1991 111 .000501 ZOO1 9X .000147
1983 16Z .O00q38 1991 9Z .OOOZq7 2OOZ 61 .OOOZZ9
198q 11Z .000301 1993-199q 7X .000192 Z003 51 .000137
1985 131 .000356 1995-1998 91 .000147 2004 qX .000110
1986 10Z .000274 1999 7Z .000192
1987 9Z .000147 ZOOO 8Z .000119
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
E-143 EX (3-99)
Attention: TIC 340
Zip Code
PA DEPARTMENT OF REVENUE*
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 28O6O1
HARRISBURG PA 17128-0601
h.llh.h,,Ihd,lh,hlh.,Ihdh..dhh,II
BUREAU OF INDIVIDUAL TAXES
/NHERZTAHCE TAX DTYTSION
DEPT. Z8060!
HARRTSBURG, PA 171Z8-0601
HERBERT NOACK
APT $05
$ ALLIANCE DR
CARLISLE
PA 17015
COMNONHEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISENENT. ALLOHANCE OR DISALLOHANCE
OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 08-09-200q
ESTATE OF NOACK
DATE OF DEATH O$-lS-ZOOq
FZLE NUHBER 21 0R-065~
COUNTY CUMBER LAND
SSN/DC 199-09-25~$
ACN 0~121622
Amount:
RE¥-1548 EX AFP COl*OS)
LAVINA
HAKE CHECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOHER PORTION FOR YOUR RECORDS
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAZSEMENT, ALLOHANCE OR DISALLOHANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 08-09-ZOOt+
ESTATE OF NOACK
LAVINA
DATE OF DEATH 05-15-200~ COUNTY CUMBERLAND
FILE NO. 21 0~-065q S.S/D.C. NO. 199-09-25~$ ACN
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
0q121622
dOINT OR TRUST ASSET INFORNATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 500q085619
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 09-09-ZOOZ
Accoun~ Balance 799.~5
Percen~ Taxable X 0.500
Amoun~ Sub~ec~ ~o Tax $99.75
Debts and Deductions - .00
Taxable Amoun~ 399.73
Tax Ra~e X .~5
Tax Due 17.99
TAX CREDZTS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-)
NOTE:
PAYMENT MUST BE MADE BY 12-1~-ZOOq~.
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
HITH YOUR TAX PAYMENT TO THE
REG_~.~R OFc~ILL .~:~ THE
ABOrtS[ ~DDRL~. ~ ~.~E CHECK
OR ~NEY O~R P~.A]LE TO:
"RE~STER ~ ~ILL~,:~(;AGENT."
A~OUNT ~ID
:':~ c
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR)~ YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
.00
17.99
.00
17.99
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act) Act Z$ of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of gills printed on the
reverse side.
-- Make check or Boney order payable to: REGISTER OF NILLS, AGENT.
A refund of a tax credit) ahich Nas not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications ara available at the Office of
the Register of Nills, any of the Z3 Revenue District Offices or by calling the special Z4-hour answering service
for forms ordering: 1-SOO-36Z-ZOSO~ services For taxpayers mith special hearing and or speaking needs:
1-800-447-3010 (TT only3.
Any party in interest not satisfied with the appraisement) allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17liB-lOll, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes) ATTN: Post Assessment Review Unit, DEPT. 180601, Harrisburg, PA 17liB-0601
Phone (717) 787-650S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (RE¥-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death) a five percent (51)
discount of the tax paid is allowed.
The 151 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 and 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 is charged beginning with first day of delinquency, ar nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes which became delinquent before January l, 1981
bear interest at the rate of six (6Z) percent per annum calculated at a daily rata of .000164.
AIl taxes which became delinquent on or after January 1~ 1982 wi11 bear interest at a rata which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1984 ZOZ .O005qB X988-1991 llZ .000301 Z001 9Z .000147
1983 16Z .000438 1992 9Z .000247 ZOOZ 6X .000219
196q IiX .000301 1993-1994 7Z .000192 2003 5Z .000137
1985 13Z .000356 1995-1998 9Z .000247 2004 4Z .00011D
1986 lOX .000174 1999 72 .000192
1987 9Z .000247 ZOO0 8Z .000119
--]ntarast is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAZL¥ /NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
~UREA~ OF IND/VZDUAL TAXES
INHERITANCE TAX D/VIS/ON
DEPT. 2B0601
HARRISBURG, PA 17128-0601
COHHONI,/EALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
ZNHERTTANCE TAX
STATEHENT OF: ACCOUNT
RE¥-1607 EX AFP
HERBERT NOACK
APT 305
3 ALLIANCE DR
CARLISLE PA 17013
DATE 08-16-200~
ESTATE OF NOACK
DATE OF DEATH 03-13-200~,
FZLE NUHBER 21 04-065~*
COUNTY CUHBERLAHD
ACN 0~121621
I Amoun'l: Rem i'l:'~ced
LAVINA
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGTSTER OF NTLLS
CUHBERLAND CO COURT HOUSE
CARLTSLE, PA 1701:5
NOTE: To insure proper credJg: leo your account, submi~ ~he upper por~/on of ~chis for. wi~:h your ~ax payment.
CUT ALONG THIS LZNE ~' RETAZN LONER PORTZON FOR YOUR RECORDS '~
REV-1607 EX AFP (01-03) ~ ZNHERZTANCE TAX STATEHENT OF ACCOUNT ~
ESTATE OF NOACK LAVI'HA FZLE NO. 21 04-065~ ACN 0~.121621 DATE 08-16-200r+
THZS STATENENT ZS PROVZDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHONN BELO#
ZS A SUHHARY OF THE PRZNCZPAL TAX DUE, APPLZCATZON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, *rF APPLZCABLE,
A PROJECTED TNTEREST FZGURE.
DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 08-09-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYHENTS (TAX CREDITS):
165.96
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
07-06-200~ CD00~158 .00 165.96
ZF PAZD AFTER THZS DATE, SEE REVERSE
S/DE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE 1S LESS THAN $1,
NO PAYHENT 1S REQU/RED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR /NSTRUCTZONS. )
TOTAL TAX CREDZT 165.96
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
· BUREAU' OF TNDZVTDUAL TAXES
TNHERTTANCE TAX DZVTSTON
DEPT. ZsO6nl
HARRTSI~URG, PA 171Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-I&O? EX AFP (01-D5)
HERBERT NOACK
APT $05
$ ALLIANCE DR
CARLISLE PA 17015
DATE 08-16-2004
ESTATE OF NOACK
DATE OF DEATH 03-13-2004
FILE NUMBER Z1 04-0654
COUNTY CUMBERLAND
ACN 041216ZZ
Amoun~ Remi~ed
LAVINA
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~¢o your account, submi~ '['he upper portion of ~his fore wi~h your ~ax payment:.
CUT ALONG TH'rS L/NE ~ RETAIN LONER PORT'rON FOR YOUR RECORDS *~
REV-1607 EX AFP (01-03) ~#~ 'rNHERZTANCE TAX STATEMENT OF ACCOUNT ~
ESTATE OF NOACK LAVINA FILE NO. 21 04-0654 ACN 04121622 DATE 08-16-2004
TH/S STATEMENT 1S PROV/DED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAMED ESTATE. SHO#N BELOW
'rs A SUMMARY OF THE PRTNC'rPAL TAX DUE, APPL/CATZON OF ALL PAYHENTS, THE CURRENT BALANCE, AND, TF APPLTCABLE,
A PROJECTED INTEREST F.rGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-09-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
17.99
PAYMENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID
07-06-2004 CD004159 .00 17.99
TOTAL TAX CREDIT
.rF PA.rD AFTER TH'rS DATE, SEE REVERSE
S'rDE FOR CALCULAT'rON OF ADD'rT'rONAL 'rNTEREST.
'rF TOTAL DUE 'rS LESS THAN $1,
NO PAYMENT IS REQUIRED.
ZF TOTAL DUE 'rS REFLECTED AS A 'CRED'rT'
YOU MAY BE DUE A REFUND. SEE REVERSE S'rDE OF THIS FORM FOR INSTRUCT'rOWS. )
17.99
.00
BALANCE OF TAX DUE
INTEREST AND PEN. .00
TOTAL DUE .00