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Home My WebLink About02-24-12~ ~~ ,, ,., HERITANCE TAX pennsylvarna~< ~ :. ~~~~' ~ ~' j,,~~riG~ (CORD ADJUSTMENT DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES ~ , INHERITANCE TAX DIVISION i~ ',,~ ~ '1~~ ~ ~ REV-1593 EX AFP (12-11) PO BOX 280601 - k`-`'/ HARRISBURG PA 17128-0601 ~~~~~~~[$ z~ F~ ~~ 3G CIERK 0= ORPHAN'S LOUR t CtJ-~R~~a_~r~~ C0 P~ IVO V OTTO III ESQ MARTSON LAW OFFICE 10 E HIGH ST CARLISLE PA 17013-3093 DATE 02-07-2012 ESTATE OF MILLER MARIAN E DATE OF DEATH 10-13-2009 FILE NUMBER 21 09-0989 COUNTY CUMBERLAND ACN 101 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE --) RETAIN LOWER PORTION FOR YOUR RECORDS ~- ---------------------------------------------------------------------------------------------------------------- REV-1593 EX AFP C12-11~ ** INHERITANCE TAX RECORD ADJUSTMENT ** ESTATE OF: MILLER MARIAN E FILE N0.:21 09-0989 ACN: 101 DATE: 02-07-2012 ADJUSTMENT BASED oN: BOARD OF FINANCE AND REVENUE VALUE OF ESTATE: 1. Real Estate (Schedule A) (1) .00 2. Stocks and Bonds (Schedule B) (2) 52, 703.49 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 4. Mortgages/Notes Receivable (Schedule D) (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 7,761.77 6. Jointly Owned Property (Schedule F) (6) 10 , 600.80 7. Transfers (Schedule G) (7) 43.442 78 e. Total Assets . (8) 114,508.84 DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Administrative Costs/ Miscellaneous Expenses (Schedule H) (9) 10,878.45 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 123,64 0.46 11. Total Deductions (11) 134,518.91 12. Net Value of Tax Return (12) 20,010.07- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 20, 010.07- TAX: 15. Amount of Line 14 at Spousal rate (15) ,00 X.00 = 00 16. Amount of Line 14 taxable at Lineal/Class A rate . (16) .00 .045= 00 17. Amount of Line 14 at Sibling rate x . (17) 11,435.82x.12 = 00 18. Amount of Line 14 taxable at Collateral/Class B rate . (18) 5,717.91 15 = 00 19. Principal Tax Due Y. . TAX CREDITS: (19) , 00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 09-13-2010 CD013346 .00 13,048.66 12-13-2010 REFUND .00 13,048.66- * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. TOTAL TAX PAYMENT .00 ALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) w BF&R Docket No Petition Filed: Acct. No. IN RE: PETITION FOR PERIOD(S) 1021687 11 /28/11 21090989 ESTATE OF MARIAN E MILLER Review of Refund for Inheritance Tax 3/7/2008 AND NOW, January 24, 2012, pursuant to the Fiscal Code, the Act of 1929, April 9, P.L. 343, as amended, (72 P.S. § 1 et seg), the Board of Finance and Revenue of the Commonwealth of Pennsylvania, based upon the reasons set forth herein, hereby ORDERS the following: Jurisdiction This Petition comes before the Board of Finance and Revenue pursuant to Section 2181 of the Inheritance and Estate of Marion E. Miller ("Estate") Tax Act, 72 P.S. § 9181. Issue Whether Petitioner has proven it has a justiciable issue before this Board. Statement of the Case Marion E. Miller, of Cumberland County, Pennsylvania, passed away on March 7, 2008. After her death, the following sequence of events occurred: - On July 13, 2010, the Estate of Marion E. Miller ("Estate") filed an inheritance tax return with the Cumberland County Orphan's Court. - On September 14, 2010, the Department issued a Notice of Appraisement, accepting the return. - In the meantime, on September 13, 2010, the Estate filed a supplemental return. The supplemental return involved the deduction from the Estate of property located in New Jersey that had been sold prior to the decedent's death. - On November 15, 2010, the Department issued a Notice of Appraisement accepting the supplemental return, and issuing a credit of $13,048.66. Mailed: cyd IVO V OTTO III ESQ 10 EAST HIGH STREET CARLISLE, PA 17013 on January 27, 2012 EX. CAL. NO. 51 ~~ ESTATE OF MARIAN E MILLER BF&R Docket No.: 1021687 - On the same date, the Estate filed an application for refund for the credited amount. - On November 23, 2010, the Department of Revenue, Inheritance Tax Division, sent a letter to the Estate, stating that "the issues [in its correspondence to the Department] are not those that fall within the Department guidelines for administrative correction" and "forwarding [the Estate's] concerns to" the Board of Appeals. - On December 10, 2010, the Board of Appeals sent an acknowledgement of the Estate's "Appeal." - On December 30, 2010, the Department issued a refund check in the amount of $13,048.66, which was received by the Estate on January 15, 2011. - On September 26, 2011, the Board of Appeals issued a Decision and Order directing the Department to "strike the debts reported as items 2 and 3 of the Original Return." - On November 28, 2011, Petitioner appealed to the Board of Finance and Revenue. Before this Board, Petitioner objects to the Board of Appeals jurisdiction in the case. It argues the Department's November 23, 2010 letter, in response to the request for the refund of a credit already granted, was too vague to qualify as a notice of appeal by the Department. It also argues the December 10, 2010, notice from the Board of Appeals was incorrect in that the Estate did not appeal. The Estate also objects to the language in the Board of Appeals Decision and Order. The Board ruled the property in New Jersey was not subject to tax "unless the debt(s) exceed the value of the property." Petitioner concedes this is legally correct, but argues it is not relevant, because the property was sold prior to the death of the decedent, and not part of the estate at all. Statement of the Law Refund of tax (a) A refund shall be made of any tax to which the Commonwealth is not rightfully or equitably entitled provided the Commonwealth determines the refund is due or application for refund is made within the appropriate time limit as set forth in subsection (d). (d) Application for refund of tax shall be made within three years after: (5) the date of payment, or the date of the notice of the assessment of the tax, or the date the tax becomes delinquent, whichever occurs later, in all other cases. 72 P.S. § 9181. Conclusion Upon review of the submitted evidence and Petitioner's arguments, this Board concludes the following: 1. The Petitioner has received the refund of the tax to which it is entitled. 2. Board of Appeal's Decision and Order of September 14, 2011, merely affirmed the credit already granted by the Department; it neither increased the credit nor established any additional liability against the Estate. cyd Page No. 2 EX. CAL. NO. 51 J~ ! ' ESTATE OF MARIAN E MILLER BF&R Docket No.: 1021687 3. As such, the Board need not address the question of the reasoning behind the Board's Decision and Order. 4. Because Petitioner has received the relief it requested, and no additional obligation was placed on the Petitioner, this Board has no justiciable issue before it. Accordingly, the Board enters the following: ORDER The petition is dismissed. By Order Of The Board Of Finance And Revenue State Treasurer, Chairman oR~vErvv~ T Auditor General ~' N~sY~~,~ Secretary of Revenue ~~ Q~ ~'9 sG~~ `~ D Attorney General o General Counsel °~~. ~~ o~ y~~~ S t f h ecre ary o t e Commonwealth ATTEST: ,~.-~ ~' Board of Finan and Revenue cyd Page No. 3 EX. CAL. NO. 51