The URL can be used to link to this page

Home My WebLink About07-15-11BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX pennsylvania~ ~~, OWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE L~1 ;~l~~d~4 LAND ASSESSMENT OF TAX REV-1547 IX AFP uz-lo) RED,,;: ~., ~ ~w+- . a~.~v ~GfI.IUL f5 F'r312~ Gtr (ARK OF __//yy_O~RPHAN'S COURT CHARLES E SHIELDS P~~RERLAND ~., .PA 6 CLOUSER RD MECHANICSBURG PA 17055-9735 DATE 07-12-2011 ESTATE OF KEMPER DONALD B DATE OF DEATH 05-13-2010 FILE NUMBER 21 10-0542 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 09-10-2011 (See reverse side under Objections ) Amount Remitted 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 E~ ------------ REV-1547 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE _ ___ _____ OR DISALLOWANCE OF DEDUCTIONS AND ASSESS MENT OF TAX ESTATE OF: KEMPER DONALD BFILE N0.:21 10-0542 ACN: 101 DATE: 07-12-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAI SED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchetlule A) (1) 142,000 00 2. Stocks and Bonds (Schedule 8) (Z) . ,00 NOTE: To ensure proper credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) c4) DO of this form with your 5. Cash/Bank Deposits/Misc. Personal Property CSchedul• E) (5) . 45,952.31 tax payment. 6. Jointly Ownod Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 e. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: (B) _ 187,952.31 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Sehodule H) (9)- 47.999.81 30. Debts/Mortgage Liabiiities/Liens (Schedule I> C10)_. 93.117.32 11. Total Deductions (11) 136, 117.13 12. Net Value of Tax Return (12) 51,835.18 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax C14) 51 835.18 NOTE: If an assess~ent was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect fiBUres that include the total of ALL returns assessed to date ASSESSMENT OF TAX: . 15. Amount of Lino 14 at Spousal rate (15) .00 I( 00 = 00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) r+l . R3~ I R x 045 . = 2, 332.58 17. Amount of Line 14 at Sibling rate C17) n0 X 12 = 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 x 15 .00 = 00 19. Principal Tax Duo . TAX CREDITS: (19) = 2,332.58 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 08-12-2010 04-26-2011 CD013206 100.00 1,900.00 CD014372 1.96- 334.76 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT 2,332.80 BALANCE OF TAX DUE .22CR INTEREST AND PEN. .00 TOTAL DUE .22CR IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ,,YY.~`"'\\ RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if env future interest in the estate is transferred in possession or enjoywent to Class 8 (collateral) beneffeia rigs of the deeed9Pt. of ter the expiration of any estate for life or for Years. the Cowwonwealth hereby expressly reserves She right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on am such future interest. PURPOSE OF NOTICE: To fulfill the requirewents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P. . Section 9140). PAYMENT: Detach the top portion of this notice and subwit with your pavwent to the Register of Wills printed on the reverse side. --Make check or woney order payable to: REGISTER OF WILLS, AGENT. Failure to Day the tax. interest, and DenaltY due way result in the filin8 of a lien of record in the appropriate county. or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, way be requested by coepletine an "AVplication for Refund of Pennsylvania Inheritance and Estate Tax" IREY-1313). Applications are available frow the departwent's web site at www.revenue.state.pa.us. am Register of Wills or Revenue District Office, or frow the departwent'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: Am party in interest not satisfied with the appraiswent, allowance or disallowance of deductions or assesswent of tax (includin8 discount or interest) as shown on this notice way object within 60 days of the dots of receipt of this notice by A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online e www.bpardof appeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec ro a es o e valid, you wust receive a confirwation nuwber and processed date frow the Board of Appeals web site. You way also send a written protest to PA Departwent of Revenue, Board of Appeals P.O. Box 281021. Harrisburg. PA 17128-1021. Petitions waY not be faxed: or B) Have the wetter deterwined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Departwent of avenue, Bureau of Individual Taxes. ATTN: Post Assesswent Review Unit, P.O. Box 280601, Harrisburg. PA 17128-0601 or call [717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of a~inistrat ively correctable errors. DISCOUNT: If am tax due is paid within three calendar wonths after the decedent's death, a five De rcent discount of the tax paid is allowed. PENALTY: The 15 percent tax awnesty non-participati on venal tv is cowputed 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-Participation Danalty is appealable in the save wanner and in the the save tine Period as you would appeal the tax and interest that has been assessed as indicatetl on this notice. INTEREST: Interest is charged beginning with first day of delinquency. or nine months and one day frow the date of death, to the date of paywent. Taxes which becawe delinquent before Jan. 1, 1902, bear interest at the rate of six percent per annuw calculated at a daily rate of 0.000164. All taxes which becawe delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies frow near to Year with the rate announced by the PA Departwent 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) qr on the Departwent of Revenue Web site www.revenue.state.pa. us. The applicable interest rates for years 2000 through 2011 ere: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor _ .000164 2000 8Y. .000219 2001 9X .000247 2002 6X 2003 5Y. .000137 2004 4Y. .000110 2005 5Y. .000137 2006 7Y. .000192 2007 BY. .000219 2008 7Y. ,000082 2009 5Y. .000137 2010 4X .000110 2011 3% --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --AnY notice issued after the tax becowes delinquent will reflect an fnte re st calculation to on the beyond the date of the essesswent. If paywent is made after the interest eowputation date shown notice. atlditional interest wust be calculated.