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Home My WebLink About02-27-06COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE _ ~ ^~ '~~ NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAREsi ~r ~~~^ APMRAISENENT, ALLOWANCE OR DISALLOIIANCE IRwERITAMCE rAx oivlSloR -r -;' -= ~ ~ OF DEDUCTIDNS AND ASSESSMENT OF TAX PO BOX 280601 ~-~~~~ HARRIS611R6 PA 17128-0501 -- .-. f -, .-,. ~ , i r ~,~ GERALD J SHEKLET~SkI ESQ STONE ETAL PO BOX E NEW CUMBERLAND PA 17070 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -> __RETAIN_LOWER_PORTION_FOR_YOUR_RECORDS_ E- ___________________ REV-1547 EX AFP (03-05)D=gAL~OWANCE OFRDEDUCTIONS ANDRpSSESSMENTAOF TAXCE OR ESTATE OF BLAUSER ANNA I FILE N0. 21 05-0902 ACN 101 DATE 02-20-2006 TAX RETURN WAS: (X) ACCEPTED AS FILED ( )CHANGED 4ISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate [Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. ((ortyapes/Notes Receivable [Schedule D) 5. Cash/Bank Deposits/Misc. Paraonal Property [Schedule E) 6. Jointly Owned Property [Schedule F) 7. Transfers (Schedule 6) 8. Total Assets (1; .00 NOTE: To insure proper 00 credit to your account, (2) . subeit tM upper portion (3) .00 of this fore with your (q; .00 tax p.yw.nt. (5) 8.161.45 (6; 1,013.41 (7) .00 (B) 9,174.86 APPROVED DEDUCTIONS AND EXEMPTIONS: 4,378.00 Expanses (Sel+edule H) [9) ts/Misc C /Ad 9. . os •. Funeral Expenses (Schedule I) (10) /Li t 41.553 .76 10. ens ies Debts/Mortyaps Liabili 11. Total Deductions (11) 49.931.76 36,756.90- 12. Nat Valw of Tax Return (12; .00 13 Charitable/Covarnwental Begwsts; Non-sleeted 9113 Trusts (Schedule J) (13) . (14) 36,756.90- 14. Nat Valw of Estate Subject to Tax NOTE: if an asasssr(ertt was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of LPL returns assessed to date. ASSESSMENT OF TAX: 00 DO .00 l rata (15) t S . _ X - 15. pousa Mount of Line 14 a 00 045 .00 16 Awount of Line 14 taxable at Lineal/Glees A rata [16) . = X . 17 Aeount of Line 14 at SiblinG rate (17) .00 X 12 = .00 . 18 Aaount of Line 14 taxable at Collateral/Class B rata (18) .00 X 15 = . __ (19) ,00 19. Principal Tax Dw NUMBER AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .DO INTEREST AND PEN. .00 ~TAL DUE I .00 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN O1, NO PAYMENT IS REWIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT^ (CR), YOU MAY BE A REFUND. SEE REVERSE. SIDE OF THIS FORK FOR INSTRUCTIONS.) REV-1547 E% AFP (06-057 DATE 02-20-2006 ESTATE OF BLAUSER ANNA I DATE OF DEATH 09-22-2005 FILE NUMBER 21 05-0902 COUNTY. CUMBERLAND ACN APPEAL DATE: 04-21-2006 (See reverse side under Objections) /u(ount Renitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RESERVATION: Estates of Meedents dying an or before Oecrber 12, 1982 -- if any future intarast in the estate is transferred in possession or enjayaent to Class B Coo;lateral) beneficiaries of the decadent after the expiretion of any estate for life or far years, the Coranwalth hereby exprassly reserves the right to apprei se end assess transfer Inheri fence iaxas at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: Ta fulfill the raquirewnts of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. [72 P.S. Section 9140). PAYNENi: Detach the tap portion of this Notice end wwit with your pavaant to the Register of wills printed on the reverse side. --Make chock or aaney order payMle to: RCGIBTIVROBR'Q.LB,AGENT. Failure to pay the tax, intarast, and penalty due wy nwlt in the filing of a lion of record in the appropriate county, or the issuansa of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the iex Return, wy ba requestetl by coapleting sn ^APPlieetion for Refund of Pamrilvania Inheritance and Esteta Tax^ CREV-13137. APPliealions era available online at tdw•rayynue.statg.os.us, any Register of Mills or Ravanue District Offir, or frog the papartaant•s 24-hour answering rrvico far oraa orders: 1-800-362-2050) services for taxpayers with spacial hearing and/or speaking nwds: 1-800-447-3020 (Ti only). OBJECTIONS: Mpr party in interact not setisfletl with the aPpreisewnt, allawanee or disellawance of deductions or assesrent of tax (including discount or intarast) as shown on this Notice aay abject within 60 days of the data of raoelPt of this notice by filing one of the following: A) Protest to the PA Departwnt of Revenue, Board of Appeals. You wy object by filing a protest online at Wiw.boardofeoorls stste as .. on or bafora tFw expiration of the sixty-day appeal period. In order for sn electronic protrt to be valid, you oust receive a conffraelion nuabar end processed data frr the Board of Appeals website. You aay also sand a written protest to PA Departaent of Revenue, Board of Appalls P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions wy not be faxed. 8) Election to have the wetter Mteninad at the sudlt of tM aooount of tfw personal reprvwntetive. ADNIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Fnotual errors discovered on this assessment should ha addressed in writing to: PA Bepartwnt of Rwanue, Burew of Individual Tsxes, ATTN: Post Assesrent Review Unit, P.O. Box 280601, Herri sburg, PA 17128-0601 Phone (717) 787-6505. Sao page 3 of the booklet ^Instructions far Inheritance Tax Return for a Resident Decedrt^ (REV-1501) for an explanation of adalnistretivaly sarreetable errors. DISCOUNT: If any tax due is Peid within throe (3) calendar months after tM decedent's Meth, a five percent (5%] discount of the tax paid is allowed. PENALTY: The 15% tax sanesty non-participation penalty is eoaputed on the total of the tax end intarast ssrssed, and not paid before January 18, 1996, tM first My sitar tM and of tho tax aanesty period. This non-participation penalty is appealable in the sew sanrwr and in the the saw tiae period as you would appeal the tax and intarast that has bean assessed as indicated on this notice. INTEREST: Interest is d:erged beginning with first My of delinquency, or nine C9) aonths and one C1) day froa the date of death, to the data of psyert. Texas which haora delinqurt Wfora January 1, 1981 beer intarast at the rata of six C6%) percent par roue calculated at a Mily rate of .000164. All texas which. becaae Mlinquent on end attar January 1, 1982 will boar intarast et a rata which will vary frr calendar year to calendar yrr with that rota armauneed by the PA OePartaant of Revenw. The applicable intarast rotas for 1982 through 2006 are: Interest Daily Interest Daily Interest Daily Y~~ R~a~ Factor Yrr Rata Factor Veer Rata Factor 2-1991 ~~ ;~'~,~ ~~ --~ ,'~'~'r' 1983 16% .000438 1992 9% .000247 2002 6% .000164 1964 11% .000301 1995-1994 7X .000192 2003 5iC .000137 1985 13% .000356 1995-1998 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 2005 5% .000137 1987 9% .000247 2000 8% .000219 2006 7% _00 0199 --Intarast is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beaaws delinquent will reflect an interest calculation to fifteen [15) days beyond the Mb of the assessaent. If payaent is aade after the intarast eaaputetion data shown on the Notice, additional intarast wst ba oalculatad.