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HomeMy WebLinkAbout11-1846PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 I -s 11 "J T VAI pennsylvania DEPARTMENT OF REVENUE REV-159 CM DDCEXEC (10-09) tall Off./?j COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 6C#dC/GG4171 1/t 17014 It "The individual listed is a corporate officer of the referenced company" NAME AND ADDRESS: ANGELA S PALSON SWWP 9 WILTSHIRE EAST CARLISLE PA 17015 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Por.e..t to the I-e of the Co..onwe.lth of Pennsylvania, there i, herewith tr....itted . certified -11 of . lien 205122169 to he entered of record in -r c.ynty CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 EMPLOYER 07/06-09/06 AUG 09 2010 017810-02 0.00 54.96 EMPLOYER 10/06-12/06 AUG 09 2010 017810-02 0.00 361.64 EMPLOYER 01/07-03/07 AUG 09 2010 017810-02 0.00 380.10 EMPLOYER 04/07-06/07 AUG 09 2010 017810-02 0.00 314.46 EMPLOYER 07/07-09/07 AUG 09 2010 017810-02 1777.27 3416.20 EMPLOYER 10/07-12/07 AUG 09 2010 017810-02 1842.68 3233.34 EMPLOYER 01/08-03/08 AUG 09 2010 017810-02 0.00 192.74 EMPLOYER 04/08-06/08 AUG 09 2010 017810-02 1285.06 2206.20 EMPLOYER 07/08-09/08 AUG 09 2010 017810-02 1047.59 1999.55 EMPLOYER 10/08-12/08 AUG 09 2010 017810-02 1132.49 1901.99 EMPLOYER 01/09-03/09 AUG 09 2010 017810-02 0.00 118.64 EMPLOYER 10/09-12/09 AUG 09 2010 017810-02 1019.65 1583.17 SALES 07/06-09/06 AUG 09 2010 017810-02 253.33 468.85 SALES 10/06-12/06 AUG 09 2010 017810-02 1276.37 2241.37 TOTALS CONTINUED CONTINUED INTEREST COMPUTATION DATE MAR 08 2011 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named taxpayer for unpaid tax interest additions or enalties thereon due fr m h t , , p o suc axpayer ADDITIONAL INTEREST 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. SETTLEMENT TOTAL DEC 08 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. ANGELA S PALSON & SWWP NOTICE OF TAX LIEN Filed this day of at M. CLERK (or Register) r LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corpgration T x_Li?ns provided under the fiscal Code arise at the time of ettlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a coun y prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inch r?eit nceijaA Liens are liens on real estate which continue until t th ax s pafd Persona 1 Income Tax m to r Wi h 1 in Tax. Realty Trans- fer ax a es an se ax L u ax x motor rrier o ax otor us Rp4d aTax, Oil Comploy r n- c is x and Lictuig Fuels an Fuels ax iens are ens upon +h- rant -- as -e as real an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF 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 pro- thonotary 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 property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE Generl R lee: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exception: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exception- Interest on Corporation Taxes is computed after the paid. e_ CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to payment date) C.I.,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 IN. & EST. 6% per annum L.F.T.J.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 that are originally due and payable on and after Jan. 1. 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Deli nquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% 000192 1/1/00 thru 12/31/00 8% .000219 1/1/01 thru 12/31/01 9% .000247 111102 thru 12/31102 6% .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. PA DEPARTMENT REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 REV-159 CM OOCEXEC (10-09) j COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA "The individual listed is a corporate officer of the referenced company" NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coronwealth of Pennsylvania, there is herewith transaitted a certified copy of a lion to be entered of record in your county CERTIFIED COPY OF LIEN 205122169 ANGELA S PALSON SWWP 9 WILTSHIRE EAST CARLISLE PA 17015 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 SALES 07/07-09/07 AUG 09 2010 017810-02 4284.78 7049.16 SALES 10/07-12/07 AUG 09 2010 017810-02 4543.82 6646.23 TOTALS 418463.04 532168.60 INTEREST COMPUTATION DATE MAR 08 2011 FILING FEE(S) $19.00 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) $ 8 5 0 Pennsylvania certifies this to be a true and correct copy of a lien against the above-named a , tax ayer for un aid tax interest additions or enalties thereon du fr m h t p p , , p e o suc axpayer ADDITIONAL INTEREST 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. ?l SETTLEMENT TOTAL 532196.10 ,, ?0?0 DEC 08 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. ANGELA S PALSON & SWWP NOTICE OF TAX LIEN Filed this day of at M. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes 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 Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration T x Liens provided under the Fiscal Code arise at the t me o sett ement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inh.rit n T x Liens are liens on real estate which continue unti the tax s pa . P r onal ncome Tax. Em 1 r Wi hh 1 in Tax Realty Trans- fer x a es foadUf lax,_ Li u d ax Fu x Motor rri r ax or x i om an Fran c e x n i tuels n x liens are ens upon t e rant ses as we as real an personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF 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 pro- thonotary 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 property 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 automatica Ty revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exception: The commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015. No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Excepti?on: Interest on Corporation Taxes is computed after the ?ell n is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sates and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to payment date) C.I.,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 IN. & EST. 6% per annum L.F.T.J.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 that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1/00 thru 12/31/00 8% .000219 1/1/01 thru 12/31/01 9% .000247 111102 thru 12/31/02 6% .000164 1/1/03 thru 12131/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. is calculated on a daily basis at the follow - COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. ANGELA S PALSON IND AND AS V.P.(C088888) OF SWWP 9 WILTSHIRE•EAST CARISLE PA 17015 TO THE PROTHONOTARY OF SAID COURT: 6/26/2014 , AUTHORITY TO REMOVE LIEN FILED IN ERROR COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Docket Number 11-1846CT {-7 . Date Filed FEB 15 2011 Class of Tax RPA zrn- Account Number 205122169th Assessment.Number 3 REV -13$7 CM (05-11) OOCEXEC(M) The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above -captioned lien/judgment note was filed in error and should be removed from the court records. You, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the plaintiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this skull be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 26th day of June, 2014. Daniel Meuser Secretary of Revenue Mary Hubler Director, Bureau of Compliance /D.OD,,d eta PA -1r 3 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA 4601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE v. ANGELA S PALSON IND AND AS V.P.(C088888) OF SWWP AUTHORITY TO REMOVE LIEN FILED IN ERROR