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Home My WebLink About03-0419COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PEN NSYLVAN IA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR004733 RECEIVED FROM: MARK E HALBRUNER ESQ GATES ETAL 1013 MUMMA RD STE 100 LEMOYNE PA 17043 ESTATE INFORMATION FILE NUMBER 99 03-0111 NAME OF DECEDENT (LAST) (FIRST) (MI) JOHNS EDWARD E DATE OF PAYMENT 5/21/2003 POSTMARK DATE 5/2012003 COUNTY Non-Resident DATE OF DEATH 5/15/2002 REMARKS CANADA ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 864.10 $864.10 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register BUREAU OF ZNDZVZDUAL TAXES ~N;'~I[R*rTA~CE TAX DZVZSTON DEPT. 280601 HARRTSBURG, PA 17128-0601 HARK E HALBRUNER ESQ GATES ETAL 1013 HUMMA RD STE 100 LEHOYNE PA 17045 CONMONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT DATE 06-02-2003 ESTATE OF JOHNS DATE OF DEATH 05-15-2002 FILE NUMBER 99 05-0Ill COUNTY NON-RESIDENT ACN 101 Aeoun'~ Remi'~'~ed I REV-1607 EX AFP EDNARD E HAKE CHECK PAYABLE AND REHZT PAYMENT TO: DEPARTHENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 NOTE: To /nsure proper credi~ ~o your account, subm/~ ~:he upper por~:ion of ~his form wi~h your ~ex payment. CUT ALONG THIS LINE ~' RETAIN LONER PORT'rON FOR YOUR RECORDS ~ REV-1607 EX AFP [01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF JOHNS EDNARD E FILE N0.99 05-0111 ACN 101 DATE 06-02-2005 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACH IN THE NANED ESTATE. SHO#N BELO# IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSNENT OR RECORD ADJUSTNENT: 05-19-2005 PRINCIPAL TAX DUE: PAYHENTS (TAX CREDITS) PAYMENT DATE RECEIPT NUHBER NRO04412 NR004735 DISCOUNT (+) INTEREST/PEN PAID (-) .00 10.98- 02-14-2003 05-20-2003 AMOUNT I~ID c. ~*- t-" 62~.22 86,.~,. 10 1,477.53 YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDZTZONAL ZNTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REgUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), TOTAL TAX CREDIT 1,478.34 BALANCE OF TAX DUE .81CR INTEREST AND PEN. .00 TOTAL DUE .81CR PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ZLLS~ AGENT. -- zf NON-RESIDENT DECEDENT make check or money order payable to: COHHON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which ems not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Hills, any of the Z5 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-4~7-30Z0 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: Zf any tax due is paid within three (5] calendar months after the dacadent's death, a five percent (DZ] discount of the tax paid is alloeed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January I8, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning eith 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 delinquent before January 1, 198Z bear interest at the rate of six (61) percent per annum calculated at a daily rata of .00016~. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through 2003 are: Interest Daily Interest Daily Interest Year Rata Factor Year Rate Factor Year Rate Daily Factor 1982 lOX .0005~8 1987 92 .0002~7 1999 72 .O0019Z ZOO0 DZ .OOOZX9 1985 162 .000438 1988-1991 IZZ .DO0301 196~ llZ .000301 199Z 92 .0002~7 2001 92 .O00Z~7 1985 13Z .000356 1993-199~ 72 .O0019Z ZOO2 6Z .00016~ 1986 101 .O00Z7~ 1995-1998 9Z .O00Z~7 2003 5Z .000137 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPAZD X NUI~BER OF DAYS DELZNQUENT X DAZLY XNTEREST 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. DATE: COMMONWEALTH OF PENNSYLVANIA SUBJECT: ~G NONRESIDENT DECEDENT FILE INFORMATION c~.~ ~x~.v4~ ~x~ ~)~, COUNTY REGISTER OF WILLS John Riedman SimCity Tax~~ Bm-e~ of Individual Taxes FROM: Amdunent BUREAU OF INDIVIDUAL TAXES XNHERTTANCE TAX DZVTSZON DEPT: 180601 HARRTSBURG) PA 17128-0601 MARK E HALBRUNER ESQ GATES ETAL 1015 MUMMA RD STE 100 LEMOYNE I COHMONWEALTH OF PENNSYLVANIA DEPAKTNENT OF REVENUE NOTTCE OF NONRES/DENT /NHERZTANCE TAX APPRAISENENT; ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ''~'--''I" :~" i? of DATE Re~is~,~~ ~ i ~/' '.S ESTATE OF DATE OF DEATH FILE NUMBER H~¥ lP ? 1 '.42 COUNTY ACN Cierk*., 05-19-2005 JOHNS 05-15-2002 EDWARD E 99 03-0111 NON-RESIDENT C~¥,o. ~1~,. 101 Amount Remit'l:ed I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV'537 EX AFP (01'03) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF JOHNS EDWARD E FILE NO. 99 03-0111 ACN101 DATE 05-19-2003 TAX COMPUTATION HETHOD ELEC¥ED: (X) FLAT RATE ( ) PROPORTIONATE TAX RETURN HAS: ( ) ACCEPTED AS F~LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1, Real Estate (Schedule A) (1) ~. Stocks end Bonds (Schedule B) 3. CZosely HeZd Stock/Partnership Interest (Schedule C) (3) ~. Hortgages/Notes ReceLvable (Schedule D) .6. Cash/Bank DeposLts/Hisc. Personal Property (Schedule E) (5) 6. Jointly Ovned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adc. Costs/NLsc. Expenses (Schedule H) (9) 10. Dobts/Hortgago Liabilities/Liens (Schedule I) (10) 11. 12. 15. 14. NOTE: Total Deductlons Net Value of Tax Return Charlteblo/Govornmontal Bequests (Schedule J) Net Value of Estate Subject to Tax .00 .00 .00 .00 .00 .00 180,000.00 NOTE: To insure proper credit to your account, submit tho upper port/on of th~s form #1th your tax payment. (8) 180,000.00 .00 147~166.02 (11) 147; 166.02 (12) 32z833.98 (15) . O0 (14) 32; 833.98 X~ an assessment ~as issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will reflect flgures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of L/ne lfi at Spousal rate 16. Amount of L/ne 14 taxable at LAnoaZ/CZass A rate 17. Amount of L/ne 1~ at Sibling rate 18. Amount of L/ne 14 taxable et Collateral/Class B rate 19. Princ] ml Tax Due TAX CREDITS.~ PAYH~NT RECEZP1 D/SCOUNT (+) DATE NUHBER INTEREST/PEN PA/D (- 02-1~-2003 NRO0~12 .00 (15) .00 x O0 = .00 (16) 32,833.98 x 0~5 = 1,~.77.53 (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19) 1,~77.53 ANOUNT PAZD 625.22 625.22 852.31 11.79 864.10 TOTAL TAX CREDIT BALANCE OF TAX DUE] INTEREST AND PEN. TOTAL DUE INTEREST IS CHARGED FROM 02-16-2003 TO 05-27-2003 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT [S REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCT[ONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Xnheritance Taxes at the law~ul Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: REFUND (CR): PENALTY: INTEREST: TO RENIT PAYNENT: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 91q0). Any party in interest nat satisfied with the appraisement, allowance, or disalloaanca of deductions, or assessment of tax (including discount or interest) es shown on this Notice must abject within sixty (60) days of receipt of this Notice. -Objections may be made by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. Factual errors discovered an 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 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. if any tax due is paid ~ithin three (3) months after the dacedent's death, a discount of five percent (51) of the tax paid is allowed. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ara available at the Office of the Register of Hills, any of the 25 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). The 152 tax amnesty non-participation penalty is computed an 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 tiaa period as you would appeal the tax and interest that has been assessed as indicated an 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 delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes ~hich became delinquent on and after January 1, 1982 will bear interest at a rate ahich ~ill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ara: Interest Daily Interest Daily Interest Daily Factor Rate Factor Yaa~ Rate Factor Yea~ Rate Yea~ 1982 lOX .0005~8 1987 92 .0002~7 1999 72 .000192 1983 16X .000~38 1988-1991 112 .O0030X ZOO0 81 .000219 198~ 112 .000301 1992 91 .000247 2001 92 .000247 198S 132 .0003S6 1993-1994 ?Z .000192 2002 6Z .00016~ 1986 102 .000274 1995-1998 92 .000247 Z003 52 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DALLY 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. Xf payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated. Detach the tap portion of this Notice and submit with your payment to PA Department of Revenue, et the address sho~n on the reverse side. -Make check or money order payable to: PA Depar~men[ of REVENUE REV-}470 EX (6-88) INHEKITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDENT'S NAME FILE NUMBER ACN SCHEDULE ITEM NO. EXPLANATION OF CHANGES / TAX EXAMINER: "' - ' ~:" '~' PAGE REV-1737-6 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN NONRESIDENT DECEDENT ESTATE OF Edward E. Johns Use Schedule G, Part 2, ONLY for proportionate method of tax computation. FILE NUMBER 3-,/t Part I must include all transfers of mai estate and intangible personal property located in Pennsylvania. Complete Part 2 ONLY WHEN THE PROPORTIONATE METHOD OF TAX COMPUTATION 18 ELECTED. Include in the description of property the date the transfer was made and the name and relationship of the transferee. This schedule must be completed and filed if the answer to questions 1 through 4 on the reverse side of the REV-1737 cover sheet is yes. DESCRIFTION OF PROPERTY % OF ITEM InrJude the name ol= the t~, their mtelk~nip to De~ and Ihe date ol DATE OF DEATH DEClYS EXCLUSION NUMBER trimS. Attech a cap/o~ the dend for mai ~e,, VALUE OF ASSET INTEREST (IF APPLIC~LE) TAXABI.E VAt. UE l. On December 7, 2001, Edward Earl JohnS $180,246.58 100% N/A $180,248.58 and Naomi Ruth Baker-Johns eStablished the Johns Family Trust by and between themselves as Settlors and Trustees. Naomi Ruth Baker- Johns predeceased Edward Earl Johns on December 20, 2001. The following is a summary of the property owned by the Trust: Two-story townhome located at 92 Broadwell Lane, Mechanicsburg, Cumberland County, Pennsylvania; Tax Parcel No. 42-29-2454-304; transferred to The Johns Family Trust by Edward E. Johns and Naomi Baker-Johns by deed dated December 7, 2001, and recorded January 20, 2002, in Deed Book 250, Page 943. (Valuation per sales price in addition to reimbursement of items paid by seller. ,, ~ '1 ~ $ 180,246.58 100% $ N/A $180,246.58 ITEM Include Ihe name oi' lhe tmreferee, their relatlomhlp to Decedent and the date el, DATE OF DEATH DEClY8 EXCLUSION NUMBER I~amfer. Attectt a cef~ ~ the daed for real estete. VALUE OF ASSET INTEREST (IF APPUCAB[E~ TAXABI. E VALUE 1. 'R::3~m=__ (Also enter on line 7, Recapitulation) $ 180,246.58 (If more space is needed, insert additional sheets of the same size) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR004412 RECEIVED FROM: MARK E HALBRUNER ESQ GATES HALBRUNER & HATCH PC 1013 MUMMA RD STE 100 LEMOYNE PA 17043 ESTATE INFORMATION I FILE NUMBER 99 03-0111 NAME OF DECEDENT (LAST) (FIRST) (MI) JOHNS EDWARD E DATE OF PAYMENT 2/19/2003 POSTMARK DATE 2/14/2003 COUNTY Non-Resident DATE OF DEATH 5/15/2002 REMARKS CANADA ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 625.22 $625.22 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register ~_4)~~th of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept. 280601 Harrisbur~I, PA 17128-0601 ~l~t.r:.,~ Al READING MS MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 hO3-Z. ltq