The URL can be used to link to this page

Home My WebLink About02-27-06COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE - ~ "' ` NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES` APl'RAISEMENT, ALLONANCE OR DISALLOWANCE INFERITANCE TAx DIVISION ~ :OF DEDUCTIONS AND ASSESSMENT OF TAX Po Box 2eo6o1 - HARRISBUR6 PA 17128-0601 ~, n r -.~; - i~ ~.;~~ , r~ ROGER B IRWIN ESji~ IRWIN 8 MCKNIGH'~` 60 W POMFRET ST CARLISLE PA 17013 REV-1547 EX AFP (06-OS) DATE 02-20-2006 ESTATE OF STARNER VELMA M DATE OF DEATH 10-02-2005 FILE NUMBER 21 05-0924 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 04-21-2006 (See reverse side under Objections) Aoount ReR(itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~- RETAIN LOWER PORTION FOR YOUR RECORDS !~ ------------------------------------------------------------------------------------------- REV-1547 EX AFP (03-051 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF STARNER VELMA M FILE N0. 21 05-0924 ACN 101 DATE 02-20-2006 TAX RETURN NAS: (Xl ACCEPTED AS FILED [ ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 1. Real Eatate (Schedule A) (1) .00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) I2) .00 credit to your account, 3. Closely Held Stodc/Pertnership Interest (Schedule C) (3) .00 subait tM upper portion 4. lbrtgages/Notes Receivable [Schedule D) (4) .00 of this forty with your tax pageant. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule El (5)- 23,600.00 6. Jointly Owned Property (Schedule F) (6) .DO 7. Transfers [SchaduL 6) (7) .OD a. total Assets (g) 23,600.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expanses (Schedule H) (9) 1,43D.00 10. Dabts/Nortgye Liabilities/Lions (Schedule I) (10) .00 11. Total Deductions (11) 7 .4;0.00 12. Net Valw of Tex Return (12) 22,170.00 13. Charitable/Govarnwental Begwats; Non-sleeted 9113 Trusts (Sdradule J) (13) .00 14. rMt Valw of Estate Sub3ect to Tax (14) 226,246.58 NOTE: If an assessR(ent tree issued previously, lines 14, 15 andior 16, 17, 18 and 19 pill reflect figures that include the total of LPL returns assessed to data. A83ESSMENT OF TAX: 15. Aeount of Lino 14 at Spousal rate (15) .DO X 00 _ .00 16. Aaount of Line 14 taxable at Lineal/Class A rata (16) 226,246.58 X 045. 10,181.10 17. Aaornt of Line 14 at Sibling rate (17) .00 X 12 a .00 18. Awount of Lina 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Dw (yg). 10,181.10 DATE NUMBER INTEREST/PEN PAID [-) AMOUNT PAID 11-23-2 05 CD006028 459.17 8 724 28 12-28-2005 /CD006151 49.88 , . 947 77 TOTAL TAX CREDIT 10,181.10 BALANCE OF TAX DUE .00 INTEREST AND PEN. _ .00 TOTAL DUE .00 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL WE IS LESS THAN 61, NO PAYMENT IS REWIRED. IF TOTAL DUE IS REFLECTED AS A °CREDIT" (CR), YOU IIAY BE D A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before Dsosabar 12, 1982 -- if env future intarast in the estate is transferred in posmasionar enjoyeent to Class B [collateral) Mneficfaries of the decedent after the expiretian of any estate for life or far years, tM Caaaanwalth hereby expressly romrves tM right to eppreim end assess transfer Inheritance Taxes at the lawful Class 6 (collateral) rota on any suds future interest. PURPOSE OF NOTICE: To fulfill the requireaents of Section 2140 of tM Inheritance and Eststa Tax Aet, Aet 25 of 2000. (72 P.S. Section 9140). PAYMENT: Oetedf the top portion of this Notiea and auhait with your paywnt to the Repistar of Mills printed an the reverse side. --Make cMdc or coney order payable to: REGISTER OF VYH.LS, AGENT. Failure to psv the tax, inNrast, end penalty due wy rasult in tM filing of a lien of record in the appropriate county, or tM issusnee of en Orphen•s Court citation. REFUND [CR): A refund of a tax credit, which was not regwsted on the Tax Return, aey be regwsted by coapleting an ^Appilastion far Refund of Pennsylvania InMritance and Eststa Tax^ (REV-1313). Applications aro available online at www.reven , any Ryister of Mills ar Revenue District Offiw, or frw the Depsrtaant's 24-hour enswritip sswie~ras orders: 1-800-362-2050) mrviees far taxpayers with spacial Marino end/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisewnt, allowance ar disallowenea of deductions ar assessaent of tax (including discount or inbrost) as shown on this Notice say object within 60 days of the data of receipt of this notice by filing one of the following: A] Protest to tM PA Departaant of Ravanua, Board of Appeals. You say objeot by fit in9 a pretest online et www.bosrdofmoeals.stata.oe.us on or before tM expintlon of tM sixty-day appeal period. in order far ah eleetronie protaat to be valid, you oust race iva a confiraation nuwbar and prxasmd data frog the Board of Appeals websita. You eay also sand n written protaat to PA Oeparteent of ihvehua, Board of Appalls P.O. Box 261021, Harrisburg, PA 17128-1021. Petitions say not be faxed. B] Election to Mve tM watbr deterainad at the audit of tM account of the personal repromntative. ADMIN- C] Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessaent should be addressed in writing to: PA Dspartaent of Ravanua, Buroeu of Individual Texas, ATTN: Post Assesswent Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phor:e [717) 787-6505. Saa papa 3 of the booklet ^Instruetions for InMritanee Tnx Return far a Resident Oecedent•• (REV-15017 far an explanation of adeinistretively correctebla errors. DISCOUNT: If env tax due is paid within three CS) calendar wanths after the decedent's death, a five percent (5X) discount of tM tax paid is allowed. PENALTY: 7M 15X tax aenesty non-participation penalty is coaputed on tM tatel. of tM tax and inbrest asmssed, end not paid before January 18, 1946, tM first day after the and of the tax eanesty period. This non-participation penalty is appealable in the saga aenrror and !n ttw the saaa tine period as you would appeal the tax and interest that has Men esmsmd as indicated on this notice. INTEREST: Interest is charged baginnirg with first day of dal inquancy, ar nine C9) aonths and one (1] day frw the data of death, tc the data of payaent. Taxes which become delinquent before January 1, 1982 beer interest at the rata of six (6X) percent per annue calculated at a daily rste of .000164. All texas which becaae dal inquent on and attar January 1, 1982 will boar intarast at a rata which will very frog calendar year to calendar yesr with thnt rate announced by the PA Oepartaent of Rwanue. TM applicable intarast tabs for 1982 through 2006 aro: Interest Deily intarast Daily Intarast Deily Year Rete Factor Ywr Rata Factor Vesr Reta Feetor ~~ ~ ~$ T~-1991 ~ ~ ~1 ~ T 1983 16X .000438 1992 9X .000247 2002 6X .000164 1984 11X .000301 1993-1994 7X .000192 2003 SX .000137 1985 13X .000356 1995-1998 9X .000247 2004 4X .000110 198fi lOX .000274 1999 7X .000192 2005 SX .000137 1987 9X .000247 2000 8X .000219 2006 7X .000192 --Intarast is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notiea issued after tM tax becomes dal inquest will reflect an intarast calculation to fiftmn (15) days bey~d the dots of the asmsswnt. If psyaent is cede attar the inbrost eoaputation data shown on the Notiea, additional intarast Bust ba calouletad.