HomeMy WebLinkAbout05-20-11BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
pennsylvania ~~
DEPARTMENT OF REVENUE
BOARD OF APPEALS
ARMANDO G HARTMAN
83 HONEYSUCKLE DRIVE
MECHANICSBURG, PA 17050
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED
EXAMINER:
IN RE ESTATE OF:
HARTMAN MAE E
MAILING DATE:
DECISION AND ORDER
1102581
Inheritance
Protest
2110-0123
101
12/13/2010
2/11/2011
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
Email:jhollenbus@state.pa.us
April 7, 2011
On December 13, 2010, the Department issued an appraisement and
assessment that accepted the original inheritance tax return as filed. Schedule
G item 1 of the return reported Ameriprise Financial account #15169017,
valued at a total of $76,889.86. Petitioner contends two of the three
beneficiaries of this asset paid the tax due individually. To correct any
duplication Petitioner contends the inheritance tax return appraisement and
assessment should be revised.
Upon review of Departmental records and all evidence the Board concurs
with Petitioner. Two of the beneficiaries were issued ACN''s 10500207 and
10500208 which tax had been paid and were accepted as filed.
I «
HARTMAN MAE E
BOARD DOCKET NO. 1102581 Page 2 of 2
Accordingly, Schedule G item 1 should be reducE~d by a total of $51,121,
as this amount was appraised and assessed with ACN'<~ 10500207 and
10500208, and tax paid in full.
Accordingly, it is hereby, Ordered that the protest is sustained.
The Department is directed to reduce Schedule G item 1 by $51,121.
FOR THE BOARD OF APPEALS
LAUREN ZACC:ARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF
THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE
OF CHIEF COUNSEL, P.O. BOX 281061, HARRISBURG, PA 17128-1061.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU
BY THE APPROPRIATE BUREAU.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT C)F 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ ~vww.revenue.state.pa.us