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Home My WebLink About03-0182BUREAU OF INDIVIDUAL TAXES TNHERZTANCE TAX DTVTSZON DEPT. 280601 HARRISBURG, PA 17128-0601 BRENDA CLARK 5509 IRISH LORD PL WALDORD COHHONgEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE HD 20605 NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT. ALLONANCE OR DZSALLONANCE OF DEDUCTZONS, AND ASSESSHENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS REV-IS48 EX AFP C01-03) DATE 02-17-200:3 ESTATE OF CLARK DATE OF DEATH 01-2:3-2002 FILE NUHBER ~ ...~)~-/~.~ COUNTY CUMBERLAND iSSN/DC ACN PHYLLIS 204-26-8:365 02111:34:3 Amoun*l: Remi'l:'lced I MAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF gILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:3 CUT ALONG THIS LINE REV-IS48 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOgANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 02-17-200:3 ESTATE OF CLARK PHYLLIS DATE OF DEATH 01-25-2002 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 204-26-8:365 ACN 02111:345 TAX RETURN WAS: iX) ACCEPTED AS FILED ( ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 100128875 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 02-20-2001 Account Balance .00 Percent Taxable X 1.000 Amount Subject to Tax .00 Debts and Deductions - .00 Taxable Amount .00 Tax Rate X .15 Tax Due .00 TAX CREDZTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYHENT TO THE REGISTER OF gILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF gILLS, AGENT.n PAYHENT DATE RECEIPT NUHBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 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. ) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .°°I .00 .00 .00 PURPOSE OF NOTICE: PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (71 P.S. Section 91q0). Detach the top portion of this Notice and submit aith your payment to the Register of Nills 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 an the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of the Register of Hills, any of the 25 Revenue District Offices or by calling the special Iq-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-q~7-5020 (TT only). Any party in interest not satisfied eith the appraisement, alloaance, or disallowance of deductions ar assessment of tax (including discount or interest) as sheen 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 17128-1011, 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 be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page S 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 decadant's death, a five percent (51) discount of the tax paid is alloaed. The 15Z 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 end 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, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became detinquant before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. A11 taxes which became delinquent on or after January 1, 1981 wilI bear interest at a rate which wiII vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 ara: Interest Daily Interest Daily Interest Oeily Year Rate Factor Year Rate Factor Year Rate Factor 1982 lOX .00054D 1987 9Z .0002~7 1999 7Z .000192 1985 162 .000~58 1988-1991 112 .000501 2000 8Z .000219 1984 11Z .000501 1992 9Z .000247 Z001 9Z .0002~7 1985 152 .000356 1995-199fi 72 .000192 ZOOZ 6Z .O0016q 1986 10Z .00027q 1995-1998 92 .000247 2002 52 .000157 --Interest is calculated as folZoes: TNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) 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. BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DTVTSTON DEPT. 280601 HARR/SBURG, PA 171Z8-0601 BRENDA CLARK 5509 IRISH LORD PL WALDORF MD 20605 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT. ALLO#ANCE OR DISALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-IGC8 EX AFP C01-03) DATE OZ-17-ZO0$ ESTATE OF CLARK DATE OF DEATH 01-25-2002 FZLE NUNBER ~/-~ -/,~::~,,,~,, COUNTY CUMBERLAND SSN/DC! 204-26-8565 ACN 02111344 Amoun'l: Romi'lcted PHYLLIS MAKE CHECK PAYABLE AND RENIT PAYHENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-17-2003 ESTATE OF CLARK PHYLLIS DATE OF DEATH 01-23-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 204-26-8365 ACN 02111344 TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 5500019059 TYPE OF ACCOUNT: ¢ ~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-10-2002 Account Balance .8Z Percent Taxable X 1.000 Amount Subject to Tax .82 Debts and Deductions .00 Taxable Amount .82 Tax Rate X .15 Tax Due .1Z TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: ffREGISTER OF HILLS, AGENT.ff PAYMENT RECEIPT DISCOUNT C+) DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" { CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. } TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE .00 .12 .00 .12 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 cf the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS: ADNIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF WILLS, AGENT. A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office of the Register of Wills, any of the Z5 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloaance 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: --aritten protest to the PA Depar~ant of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 171ZS-lOZ1, 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 Reviee Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 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 dacedant's death, a five percent (SI) discount of the tax paid is a11oeed. The 15Z 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, or nine (9) months and one (1) day free the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 198Z bear interest at the rate of six (&Z) percent per annum calculated at a daiZy rate of .00016~. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000Z47 1999 7Z .00019Z 1983 16Z .000458 1988-1991 llZ .000301 ZOO0 8Z .000Z19 1984 112 .OOO30l 199Z 9Z .O00Z~7 2001 92 .000247 1985 13Z .000356 1993-1994 7Z .00019Z ZOO2 6Z .00016~ 1986 IOZ .000Z74 1995-1998 9Z .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DBLZNQUENT X DAILY 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 shown on the Notice, additional interest must be calculated.