HomeMy WebLinkAbout02-27-06COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
~, ;- ^,~ "~ NOTICE OF INHERITANCE TAX
BUREAU OF INDIVIDUAL TAXE~C~^r ~(~ISEMENT, ALLONANCE OR DISALLDNANCE
INHERITANCE TAx DIVISION - '"~OFDEDUCTIONS AND ASSESSMENT OF TAX
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HARRISBURG PA 17128-0601 -
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JOSEPH D BUCKLE" ~5Q
J D BUCKLEY LAW'bFCS
1237 HOLLY PIKE
CARLISLE PA 17013
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE -~ RETAIN LOWER PORTION FOR YOUR RECORDS f-
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REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ZEIGLER MARIAN 0 FILE N0. 21 05-0633 pCN 101 DATE 02-20-2006
TAX RETURN HAS: (X) ACCEPTED AS FILED ( )CHANGED
AASED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Ral Estate (Schedule A)
2. Stocks end Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable ISehedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule B)
8. Total A:sots
[1) 149,000.00 NOTE: To insure proper
(2) .00 credit to your account,
(3) .00 subait tM upper portion
of this forty with your
(4) .00 tax payant.
(5) 1L 984.00
(6) .00
(7) .00
(g) 160,964.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9.
funeral Expenses/Ads. Costs/Vise. Expanses (Schedule H)
(9) 22,484.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5.779.00
11. Total Deductions (11) _ 28.26;.00
12. Net Valw of Tax Return (12) 132,721.00
13. CMritable/Govarnwental Begwsts; Non-elected 9113 Trus ts (Schedule J) (13) •00
14. Net Valw of Estate Subject to Tax (14) 132,721.00
NOTE: If an aasessnent was issued previously, lines 14, 15 andior 16, 17, 18 and 19 r-ili
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Awount of Line 14 et Spousal rate (15) .00 X 00 _ .00
16. Aaount of Lins 14 taxable at Lineal/Class A rote (16) 132, 721.00 X 045 . 5, 972.45
17. Aaount 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 - .00
19. Principal Tex Dw (19). 5,972.45
TAX CREDITS•
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
12-19-2005 CD006120 .00 5,972.45
REV-1547 Ex AFP (06-OS)
DATE 02-20-2006
ESTATE OF ZEIGLER MARIAN 0
DATE OF DEATH 07-09-2005
FILE NUMBER 21 05-0633
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 04-Z1-2006
(See reverse side under Objections)
Awount Reoitted~
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
TOTAL TAX CREDIT 5,972.45
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
w IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN •1, NO PAYMENT IS REQUIRED. '
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT^ (CR), YOU MAY BE D
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before Deeeeber 12, 1982 -- if any future lnterast in the estate is transferred
in passessian or enjoYaent to Clecs B icollsterol) baneficiarias of the decadent after the expiration of any estate far
life ar for ywrs, the Gawonwaalth hereby expressly reserves the right to appraise and assess transfer Irdrari tanea Tnxes
at the lawful Class B (collateral) rata on any such future lnterast.
PURPOSE OF
NOTICE: To fulfill the requ)rewnts of Sactian 2140 of the IMar3tenca aM Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this Notice and subait with your peywnt to the Register of Nills printed on the reverse side.
--Make cMdc or wrwy order payable to: REGTSTC110FVVII,I.S,Af.LNT.
Failure to pay the tax, intarast, and penalty dW aray rowlt in the filing of a Tian of record in the appropriate county,
or tFw issuance of an Orphan's Court citetlon.
REFUND CCR): A rofutM of a tax credit, which was not requested on the Tax Return, wy be requested by eopleting an
^Appliption for Refund of Pemsylvenia InMritance and Estate Tsx^ (REV-1313]. Applieatlons era evsileble
online at www.revenua.Bt~gt~,ge.us. any Register of Nills or Revwrue Oistriet Offioo, or frog iM Beparteant's
24-hour answering service for funs orders: 1-600-362-2850) aervlees for taxpayers with spacial hearing and/ar
speekirg neads:l-800-447-5020 (TT only).
OBJECTIONS: Arai petty in inNnst not satisfied with the appreisewnt, allowance or disallowsnca of deductions or assesswant of tax
(including discount or intarast] as shown on thls Notice wy object within 60 days of the date of receipt of this notice
by filing orw of tfie following:
A) Protest to the PA Oepartwnt of Reverxra, Board of Appasl s. You wy abject by filing a protest online at
www.boardofaoowls.stata.oe.us on or before the axpirotion of tM sixty-day appwl period. In erwr for
sn elwtronlo protest to ba valid, you wet racaiw a confirwtion nuaber and processed data frog the
Beard of Appeals wabsite. You wy also sand a written protest to PA Departwnt of Mvenue, Board of Appeals
P.D. Box 281021, Harrisburg, PA 17128-1021. Petitions ray net be farad.
e) Election to have the eettar datereined at the audit of the eccourrt of the personal raprosentative.
ADNIN- C) Appeal tc the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual attars discovered on this asseasCrent should be eddrossed in writing to: PA'Oepartaent ofRevanue,
Burwu of Individual Texas, ATTN: Post Asseswant Raviaw Unit, P.O. Box 280601, Fhrri sburg, PA 17128-0601
Phone (717) 787-6505. See papa 3 of the booklet ^Instructians for Inheritance Tax Return for a Resident
Deeedent^ CREV-1501) for an explanation of edainistrativalY corrocteble errors.
DISCOUNT: If any tax due is paid within three [3) calendar months after the decedent's death, a five percent C52) discount of
the tax paid is allowed.
PENALTY: Tha 152 tax awesty non-pxtleipation penalty is coeputed on the total of tlr tax and intarost aspssad, and not
pnid before January 18, 1996, the first day attar tfn and oftM tax eMUSb Period. This non-participation
penalty is appealable in the swe eennar and in the the saes t1w period ns you would appeal the tax and intarast
that has boon assessed es indicated on this notice.
INTEREST: Interest is charged bapiming with first day of delinquency, or nine (9) months and or» C1) day free the data of
death, to the data of psyrrent. Texas which baewa delirrgwnt Wfore January 1, 1982 boar intarast at the rote of
six [62) percent par anrwa calculated at a dsilY rata of .000164. All texas which beuee Wlinquent an and after
January 1, 1982 will boar interest at a rete which will vary frw calerMar year to calendar year with that rata
amounted by the PA DeperLent of Rwenue: TM applicable intarast retrrs for 1982 tfirough 2006 are:
Interest Deily Interest Daily Interes4 Daily
Ywr Rata Factor Yaar Rata Factor Yaar Rata Feetar
11SSf ~ ~-1991 ~ ~ ~1 ~~ .~
1983 162 .000438 1992 92 .060247 20D2 62 .000164
1984 112 .000301 1993-1994 72 .000192 2003 52 .000137
1985 132 .000356 1995-1998 92 .000247 20D4 42 .000110
1986 102 .000274 1999 72 .000192 2005 52 .000137
1987 9% .000247 2000 82 .000219 2006 72 .000192
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued attar the tax brows dal inquent will raflacL en intarast ealeulatim to fiftwn (15) days
beyond the date of the essesseent. if payaont is eade after the int.rest coeputatlan data shown on the
Notice, additional interest oust bo calculated.