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Home My WebLink About02-27-06COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 200601 HARRISBURG PA 17120-0601 MICHAEL L MIXE METTE ETAL 1105 BERKSHIRE WYOMISSING -^ NOTICE OF INHERITANCE TAX kPPRAISENENT, ALLONANCE OR DISALLOMANCE OF DEDUCTIONS AND ASSESSMENT OF TAX 1 t' ^~: ~~':~ ^ '.. L ESQ ;~ "i'' BLVD PA 19610 REV-1547 EX AFP C06-OS) DATE 02-20-2006 ESTATE OF SWEET JAMES H DATE OF DEATH 05-30-2005 FILE NUMBER 21 05-1099 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 04-21-2006 (See reverse side under Objections) A~ROUnt R~ittad~---~ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT-ALONCs THIS LINE -i RETAIN LOWER PORTION FOR YOUR RECORDS !~ --------------------------------------------------------------------------------------- REV-1547 EX AFP (03-OS) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SWEET JAMES H FILE N0. 21 05-1099 ACN 101 DATE 02-20-2006 TAX RETURN NAS: (X) ACCEPTED AS FILED ( )CHANGED 11ISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Ral Estate (Schedule A) 2. Stodca and Bonds (ScMdule B) 3. Closely held Stoek/Partnership Interest [Schedule C) 4. MortiXapas/Notas Receivable [ScMdule D) 5. Gah/Benk Deposits/Misc. Personal Property (Schedule E) 6. Jpintly ONned Property (Schedule F) 7. Transfers (Schedule 6) B. Total Assets [1) .00 NOTE: To insure proper (2) .00 credit to Your account, (3) 00 subwit the upper portion . of this forty rich your [4) .00 tax paywent. (5)_. .00 (e) 7.989.40 m 6,458.78 (B) 14,448.18 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ads. Costs/Misc. Expenses (Schedule H) [9) 1,277.76 10. Debts/Mortgage Liabilities/Liens (Schedule I) (lp) 453.62 11. Total Deductions (11) ) ,7g )_ ;g 12. Net Value of Tax Return (12) 12,716.80 13. Charitable/Govarnpntal Begwsts; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Valw of Estate Subject to Tax (14) 12,716.80 NOTE: If an aseesswent was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Aaount of Line 14 at Spousal rate (15) .00 X 00 _ .00 16. Aaount of Line 14 taxable at Lineal/Class A rats (16) .00 X 045 . .00 17. Aaount of Line 14 at Sibling rate (17) 12,716.80 X 12 1,526.02 18. Aaount of Lina 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Dw (lg). 1,526.02 TAX CREDITS: DATE NUMBER INTEREST/PEN PAID I-) AMOUNT PAID 12-21-2 05 CD006133 .00 1,526.02 TOTAL TAX CREDIT 1,526.02 BALANCE OF TAX DUE .00 INTEREST AND PEN. .OD TOTAL DUE .00 ^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN Ol, NO PAYMENT IS REQUIRED. ~ FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A °CREDIT^ (CR), YOU MAY BE 0 A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before Oeceaber 12, 1982 -- if any future interest in the estate is transferred in possession or snjcyaent to Class 8 (collateral) beneficiaries of the decedent after the expiration of any estate for life or for yprs, the Caaaonwealth barmy exprossly ramrvesthe right to sppraim end assess transfer Inheritance Taxes at the lawful Class B (collateral] rata an any such future interest. PURPOSE OF NOTICE: To fulfill the requirwents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of tfiis Notice end suWit with your payaent to the Register of Nills printed on the reverm side. --Melee eMek or aoray order payable to: AECrHiTEROFR`Q,L6,AGENT. Failure to pay the tax, intarast, and penalty duo asy result in tM fillnp of a lien of record in the appropriste 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, ay ba requested by eoapleting en ^Applieation for Refund of Pennsylvania Inheritance end Estsh Tex^ CREV-1315). Applications era available onlirw at )Na us. ~gh.oa.us, aror Rp ishr of Nills ar Revenue District Office, or frw tM Ospertaent's 24-hour answering mrvioa for faros orders: 1-800-362-2050) mrvicas for taxpayers with spaoisl hearing and/or speskinp nwds: 1-800-447-3020 (TT only). OBJECTIONS: Any party in intarast not mtiafied with the appraimwnt, ellowenoe or dimllowance of daducticns or assesmant of tax (including di mount ar intarast) as shown on this Notiw aey object within 60 days of the dste of receipt of this notice by filing ono of the fallowing: A) Protest to tM PA Depertwnt of Ravanua, Bcerd of Appeals. You aey object by filing a protest online at on ar baforo the expiration of the sixty-day appeal period. In order for en oleo conic protest to be valid, you oust receive a confirptlon nuaber and processed data froa the Board of Appeals website. You aay also sand a written protest to PA Departaent of Revenue, Board of Appeals P.D. Box 281021, Harrisburg, PA 17128-3021. Petitions aey not be foxed. B) Election to have the Satter deteroined at the audit of the account of the personal raprosantative. AOMIN- C) Appael to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors dimovered an this essessaent should be addressed in writing to: PA Oeparbent of Revenue, 8ureeu of Individual Texas, ATTN: Post Asmasaent Review Unit, P.O. Bax 280601, Harrisburg, PA 17126-0601 Phone (717) 787-6505. See papa 3 of tfie booklet ^Instroctions far InMri fence Tnx Return for a Resident Dacedant^ (REV-1501) for ~ explanation of adainistrotively correctsble errors. OISCDUN7: If any tax due is paid within throe [3) calendar aonths attar the decedent's death, a five percent C52] discount of the tax paid is allowed. PENALTY: The 15iC tax eanesty non-participation penalty is coaputed on the total of the tax and intarast asmssad, end not paid baforo January 18, 1996, the first dw after the sad of tiw tax aNlestY period. This non-participation penalty is appealable fn the mac aennar and in the the sass tiaa period as you would appeal the tax and interest that has bean asmssed as indicated on this notice. INTEREST: Interest is charged by inning with first day of delinquency, or nine C9) aonths and orw C1) day froa the deb of death, to the data of payaent. Taxes which bacew delingwnt baforo January 1, 1982 boar interest at the rate of six (62) percent par annw calculated at a daily rota of .000164. All texas which baaew delinquent on and after January 1, 1982 will beer intarast at a rata which will vary froa calendar year tc Calendar year with that rata announced by the PA DeparLent of Revenue. TM applicable intarast rotas for 1982 tfirough 2006 ere: Interest Daily Interest Daily Interest Gaily Year Rata Faetar Yeer Rata Factor Yaer Rata Factor ~f ~ ~g 1~-1991 ~ ~ ~1 ~ .~QQ~~~ 1983 162 .000438 1992 92 .000247 2002 6X .000164 1984 112 .000301 1993-1994 72 .000192 2003 5X .000137 1985 132 .000356 1995-1998 92 .000247 2004 42 .000110 1986 102 .000274 1999 7iC .000192 2005 52 .000137 1987 92 .000247 2000 8iC .000219 2006 72 .000192 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN@UENT X DAILY INTEREST FACTOR --Any Notice issued after the tax Mcoaas delinquent will reflect en intarast calculation to fifteen C15) days beyond the data of the ssmssaent. If payeent is aade after the intarast coaputation data shown on the Notice, additional intarast oust ba calculated.