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Home My WebLink About11-08-11pp~~pp~ppp~~gff~p~~NppO~~TrI~C[[EYIOGF INHERITANCE TAX pennsylvania~ BUREAU OF INDIVIDUAL TAXES fIf_VC1f1I7Cp`~,fi't':~IS[C Vl~LOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION (1C~~4~YI~.i.- S AND ASSESSMENT DF TAX REV-1547 IX AFP (12-10) PO 80X 280601 ~1L ~ '~JEr WIRRISBURG PA 17128-0601 ZO(I JUN -8 AM 8~ 4~ DATE 05-30-2011 ESTATE OF KECK BYRAN S (JERK OF DATE OF DEATH 10-22-2010 ,S ~~ COUNTYUMBER CUMBERLAND ROBERT R BLACK C~I~ERLAMO ~., F~:. ACN 101 36 S HANOVER ST APPEAL DATE: 07-29-2011 CAR L I S L E PA 17 013 (See reverse side under Objections ) A~ount Re~itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ---- ~ RETAIN LOWER PORTION FOR YOUR -------------------- ------------------- RECORDS t--~ ------- REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APP -------------------- RAISEMENT, ALLOWANCE ------------------ OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: KECK BYRAN SFILE N0.:21 10-1126 ACN: 101 DATE: 05-30-2011 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedulo B) (2) .00 credit to your account, 3. Closely Hald Stock/Partnership Interest CSchedulo C) (3) .00 submit the upper portion 4. Mortgages/Notos Receivable (Schedule D) (4) 00 of this form with your . tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 36,952.39 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) 1,483.41 e. Total assets ca) 38,435.80 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) 14.719.4D 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5.612.00 11. Total Deductions cll) 20,331.40 12. Net Value of Tax Return ()2) 18, 104.40 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .DD 14. Het Value of Estate Subject to Tax C14) 18.104.40 NOTE: If an assess~ent was issued prevlouslY, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 00 - .00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 1R .104.4D X 045 = 814.70 17. Amount of Lina 14 at Sibling rate C17) .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 1( 15 .00 19. Principal Tax Due (19) = 814.70 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID -. ...~... ,.v.a. u~ r~e~u~ Di Y,-LL-CY11*. * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 614.70 INTEREST AND PEN. .00 TOTAL DUE 814.70 IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE D~ A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Dec. 12. 1982 -- if env future interest in the estate is transferred in possession or eni oyment to Class B (collateral) beneficiaries of the decedent after the expiration of airy estate for life or for years, the Commonwealth hereby expressly reserves the ri0ht to apDraiseand assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on env such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the top Dortign of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order vayable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, ^av be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at MMw.reyenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Anv pa rtv in interest not satisfied with the apvraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice ^aY obiact within 60 days of the date of receipt of this notice by A) Protest to the PA Department of Revenue. Board of Appeals, by filing a protest online at wwu.boardofappeals.state.Da.us on or before the 60 day appeal period expires. In order for an a ec ronic pro es o e valid, you wust receive a confirmation number and processed date from the Board of Appeals web site. You may also sand a written protest to PA Department of Revenue, Board of Appeals P.0. Box 281021, Harrisburg, PA 17128-3021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal representative's account, or AOMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: 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, P.O. Box 280601, Harrisburg, PA 17126-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: if afal tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-varticipation penalty is avvealable in the same manner and in the the same tine period as You would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1962, boar interest at the rate of six De rcent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2011 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 BY. .000219 2001 9Y. .000247 2002 6X .000164 2003 5Y. .000137 2004 4X .000110 2005 5X .000137 2006 7Y. .000192 2007 8/. .000219 2008 7% .000192 2009 5Y. .000137 2010 4Y. .000110 2011 3Y. .000062 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINDUENT X DAILY INTEREST FACTOR 15 days --Anv notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is made after the interest cowputation date shown notice, additional interest must be calculated.