The URL can be used to link to this page

Home My WebLink About11-0047BUREAU OF COMPLIANCE PO BOX 280946 HARRISBURG PA 17128-0948 LUCCI, FABIO 245 S SPRING GARDEN ST CARLISLE PA 17013-2565 1 I- H7 (~ ivi 1T~,tm Pennsylvania ~ DEPARTMENT OF REVENUE REVK-159 (12-09) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN ~ ~q.pp pp PF.FF e* 550380 COURT OF COMMON PLEAS OF R~ a.~3~ Slp CUMBERLAND COUNTY, PENNSYLVANIA E I N :................................................ 20-4542418/000 Notice Date :....................................November 20, 2010 Notice Number :...............................973-754-810-111-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TOTAL pE OD PE OD BE IN END SALES 83804139 12-01-09 12-31-09 1,106.90 1,353.50 EMPL 92852894 01-01-10 03-31-10 262.60 402.25 SALES 53804139 01-01-10 01-31-10 10.45 46.40 SALES 83804139 02-01-10 02-28-10 1,051.05 1,278.16 SALES 83804139 03-01-10 03-31-10 707.78 918.32 SALES 83804139 04-01-10 04-30-10 0.00 99.33 TOTAL: 3,138.78 4,097.96 FILING FEE(S): 19.00 SATISFACTION FEE(S): 8.50 SETTLEMENT TOTAL: 4,125.46 ...~.: r~~ ~~ '. ~ f"` _.` _. ; v `r ~` ~` ~vf »...r INTEREST CALCULATION DATE: 02-13-11 4.. ~- -m~ ~` ]:A 3 Y~ ~../ 4.~yY _.~ ±~~ a~ :°~ ~ ~~ _._{,~, -ry ~( .;.J The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named taxpayer for unpaid tax, interest, additions or penaties therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be. i'~~/ S C ARY OF REVENUE (OR UTHORIZED DELEGATE) November 20, 2010 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS LUCCI, FABIO NOTICE OF TAX LIEN filed this day of at m• LENS FOR TAXES Liens for corporation taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Liens for personal income tax and employer withholding tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for realty transfer tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for liquid fuels tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for fuel use tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for motor carriers road tax arise under Chapter 96 of the PA Vehicle Code (75 PA. C.S. 9615). Liens for inheritance tax and estate tax arise under the Inheritance and Estate Tax Act of 1982, Act of Dec. 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For decendaMs wfth date of death prior to Dec. 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 -101 et. seq. Liens for state and local sales, use and hotel occupancy tax and public transportation assistance fund taxes and fees arise under Section 242, Act of March 4, 1971, No. 2, as amended, 72 P.S. Section 7242. Liens for motorbus road tax arise under Chapter 98 of PA Vehicle Code (75 PA C.S. 9815). LIENS FOR TAXES PENALTIES AND INTEREST GENERAL INFORMATION: Corporation tax liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further notice. The fiNng of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance tax liens are liens on real estate, which continue until tax is paid. Personal income tax, employer withholding tax, realty transfer tax, sales and use tax, liquid fuels tax, fuel use tax, motor carriers road tax.. and motorbus tax liens are Dens upon the franchises as well as real acrd personal properly of taxpayers, but only after they have been entered and docketed of record by the Protiwnotary of the county where such property is situated: Such liens shall not attach to stock of goods, wares or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of recrord. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of real property, in the office of the Prothonotary of the county in which the property subject to the lien is situated; and (b) in the case of personal property, whether tangible or intangible, in the office of the Prothonotary of the county In which the properly subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refitilr~ of the notice by the commonwealth. Any Notice of Lien fi1ec1 by the commonwealth shall have priority to, and be paid in toll, before any. other obbgation, jud~arrterrt, claim, lien or estate is satisfied from a subsequent judiaal sale or liak>fli~ittyy with which the property may be charged. EXCEPTION: The commonweahh does not maintain priority of tax liens over any existing mortgages or liens properly recerded at the time that the tax lien is filed. Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate of release of any Nen imposed with respect to any tax if: (1) the aability is satisfied, satisfaction consisting of payment of the amount assessed together with aN Interest and costs in respect thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on corporation taxesis caculated aftef a Iren is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax cL+e (Column 5) plus assessed additions and/or penalties and assessed and accrued interest up to the interest caculation date on the face of this notice. If payment or settlement of account is made after the interest ca~ulation date, the payment must include the lien filing costs and accrued interest from the interest calculation date to and through the paymerrt date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the folbwing rates. C.S., F.F., C.L., C.N.I, - 6°k PER ANNUM (DUE GATE TO PAYMENT DATE) C.L, G.R., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P., M.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) P.U.R.. - 1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FRACTION S. & U. - 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6% PER ANNUM INH & EST. - 6% PER ANNUM L.F.T., F.U.T. - 1% PER MONTH OR FRACTION M.C.R.T. - 1 % PER MONTH OR FRACTION O.F.T. -18% PER ANNUM For all taxes originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will ca~ulate daffy interest on all tax defiaencies using an annual interest rate that wilt vary from calendar year. Interest is calculated on a daily basis at the folbwing rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1B2 THRU 1213182 2p% .000548 1/1B3THRU 12/3183 16% .000438 1/184 THRU 12/3184 11 % .000301 1l1B5 THRU 12f3185 13 % .000356 1/1B6 THRU 1213186 10% .000247 1 /187 THRU 12131 B7 ~ 1/1/91 THRU 1281/91 11 % ,000247 1/1/92 THRU 1281192 ~ 1 /1194 THRU 1287/94 7 % .000247 1/1/95 THRU 12/31/96 ~ .000192 1/1/99 THRU 12~31A~ 7°A 1/1/00 THRU 1281/00 8°,6 .000219 1/1/01 THRU 1281ro1 9% .000247 1 /1 rot THRU 12/31 /02 6 % .000164 111 ro3 THRU 12/31 ro3 5 % .000137 1/1ro4THRU 1281/04 4% .000110 1 /1ro5 THRU 1281 /05 5% .000137 1/tro6 THRU 12Btros 7°k .000192 /1 ro7 THRU 12/31 ro7 ~ :192 vtroa THRU 12/31/08 ~ 1 /t ro9 THRU 12/31!09 5% .000137 1 /1110 THRU 1281 /10 4°/, .000110 ---Taxes that become delinquent on or before Dec. 31, 1981, are subject to a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or afar Jan. 1, 1982, are subject to a variable interest rate that changes each calendar year. ---Interest is ca~ulated as foNows: INTEREST = (BALANCE OF TAX UNPAID) X (NUMBER OF DAYS DELINtiUENT) X (DAILY INT!?AEBT FACTOR)