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Home My WebLink About01-07-11BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 ~~ ~s ~ i r r~ -l~~ O~ {~~t` ` !!(1~ { C w ; ~ ~..c..~J Pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOCEXEC (12-10) CLERK CF OR~~~'u ~'~~~T ROBERT R CHURCH ESQ C~IC~'~~'_,~,-~~:,,,r~ ~~ ~. KEEPER ETAL ~ `~` ''~ P 0 BOX 119 6 3 NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY HARRISBURG PA 17108-1963 FILE NUMBER :............................ 2108-0305 ESTATE NAME ............................ MARY E BURDGE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........ $1,297.33 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 payab{e 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 o~ GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofappeals.state.~a.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.~a.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. FILE NUMBER :............................ 2108-0805 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME MARY E BURDGE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 101 25,946.60 1,297.33 Total 2010 Tax Amnest Non artici ation Penalt $1,297.33 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.