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Home My WebLink About10-04-06COMMO^;YJEALLHi F PENNSYLVANIA REV-1162 EX(11-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL 7AXE8 DEPT. 280601 HARRI8BUR0, PA 1 7 1 28-0 60 1 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT N0. CD 007284 SHIELDS CHARLES EDWARD III ESQ SIX CLOUSER ROAD MECHANICSBURG, PA 17055 -----°- tolE ESTATE INFORMATION: ssN: ooz-o3-azao FILE NUMBER: 2105-0640 DECEDENT NAME: LAVERTUE ERNESTINE A DATE OF PAYMENT: 10/04/2006 POSTMARK DATE: 10/04/2006 COUNTY: CUMBERLAND DATE OF DEATH: 06/12/2005 ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~ 53.76 TOTAL AMOUNT PAID: 53.76 REMARKS: CHARLES E SHIELDS III CHECK#1724 INITIALS: CM SEAL RECEIVED BY: GLENDA EARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pppRAISEMENT, ALLONANCE OR DISALLOHANCE INlERITAMCE TAx DIVISION Po sox 28oso1 OF DEDUCTIONS AND ASSESSMENT OF TAX f1ARRI58111(C PA 17128-0601 REV-1547 Ex AFP (06-057 DATE 10-02-2006 ESTATE OF LAVERTUE ERNESTINE A DATE OF DEATH 06-12-2005 FILE NUlIBER 21 05-0640 COUNTY CUMBERLAND CHARLES E SHIELDS III ACN 101 6 CLOUSER RD APPEAL DATE: 12-01-2006 MECHANICSBURG PA 17055 (See reverse side under Objections) Awount RaNitted 3,~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ----------------------- ~1 RETAIN LOWER PQRTION-FOR-YOUR-RECORDS F --------------------- REV-1547 EX AFP [03-05) _ ----------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LAVERTUE ERNESTINE A FILE N0. 21 05-0640 ACN 101 DATE 10-02-2006 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANpED RESERVAtION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL 1. Real Estate (Schedule A) 2. Stoeka end Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property 6. Jointly Oened Property [Schedule F) 7. Transfers (Schedule B) 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: (6) 3,384.50 (7) .00 (B) 3,384.50 9. Fu~»ral Expenses/Ade. Costs/Misc. Expenses (Schedule H) (9) 15.00 30. Debta/Mortpage Liabilities/Liana (Schedule I) (10) .00 11. Total Deductions (11) 7X.00 12. Net Velw of Tax Return (12) 3, 369.50 13. CMritabla/Covernrental Begwsts; Non-elected 9113 Treats (Schedule J) (13) .00 14. Net Valw of Estate Sub9eet to Tax (l4) 204,589.51 NOTE: if an aseesswent was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will reflect figures that inciuds the total of AL~1 returns assessed to date. ASSESSMENT OF TAX: 15. Awount of Line 14 at Spousal rate (15) .00 X QO _ .00 16. Awwnt of Line 14 taxable st Linal/Class A rate (16) 204,589.51 X 045. 9,206.53 17. Aeount of Line 14 at Sibling rate (17) .00 X 12 a .00 18. Aeount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00 19. Principal Tax Due (lg)= 9,206.53 TAX CR ~RT3~ DATE ~~"I., ,j ".'' INTEREST/PEN PAID (-) ~+T PAID 05-O1-2006,'; 06-30-2006" ~,~_„ 6642 '-~ 0006914 .00 9,054.90 08- 1, 2006 ~ CD007095 .00 86.93- 86.93 151 63 G ~~ ~~,'~ ~l - (~1~ t~ ~ . ~'y I _, i I - ~ ~LI_1 ~ _.~~6; ~'_... RETURN N0. O1 (1) .00 NOTE: To incurs proper [2) .00 credit to Your account, (3) .00 subeit the upper portion [4) .00 {this forty with your payoa)t. (Schedule E) (5) .00 TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 3.76 TOTAL DUE 3.76 ^ IF PAID AFTER DATE INDICATED, SEE REV€RSE ( IF TOTAL DUE IS LESS THAN 91, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE WE A REFUND. SEE REVERSE SIDE OF TNIS FORM FOR INSTRUCTIONS.) ;,< _ ., RESERVATION: Estates of decedents dying on or before Oecoaber 12, 1982 -- if any future interest in the asbte is transferred in passessian or an7ay~ent to Class B (salleterol) beneficiaries of the decedent after the expiration of any esbte for life or for Ywra,Hw Coeexxwealth hereby expressly rewrves the right to approiso and assess transfer Inharitanoa Taxes at the lawful Class B (collatarel) rete an any such future inbrost. PURPOSE ~ NOTICE: To fulfill tM requirewnts of Section 2140 of the Inheritenw end Estate Tsx Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Oebeh the top portion of this Notice and aubsit with your peywnt to t)w Register of Nills printed en the reverse side. --Make check or ewwy orWr payebU to: REGB3TIROFYYBtJ.B,AGENT. Failure to pay the tax, inbrast, and parniAr dw say rosult in tM fllirp of a lion of record in tM appropriate county, or the issunee of sn Orphan's Court citation. REFUND (CR): A refund of a tax credit, which res not requested on tM Tax Return, say M requested by oo~pletinp an ^Appliwtian for Refund of pemsyivanis InMritenco and Esbb Tsx^ (REV-1313). Appl iestions era available onlitr at ww.roval`~a.abb.w.us. aro Repisbr of Mills or Revenue Oistriot Offiw,dr Eros tM ppartwn!'s 24-hour answring service for Toros orders: 1-000-362-2850) wrviees far taxpayers with special hearing and/or spooking nwds: 1-800-447-3020 [TT only). 08JECTIONS: Any party in inbnat net satisfied with the appraisesent, allowance or diwllownce of deductions or aswsseent of tax [including discount or intsrost) as shorn on this Notice wy abiwt within 66 days of tM data of receipt of this notice by filing one of the following: A) Probst b the PA Oepartaent of Revenue, Board of Appeals. You say ob~eCt by filing a protest online at www.bwrdofwowls.sbb.oa.us an or before the expiration of the sixty-day appeal period. In order for en elwtronic protest to ba valid, you oust naive a confirption pusher and proeessod data frog Me Board of Appwls websib. You wy also send a rritbn protest b PA pepertsent of Mverwa, Board of Appeals P.0. Box 281021, Harrisburg, PA 17126-1021. Petl Lions pY not W faxed. B] Election to have tM setter debroinad at the audit of tM aoeount of the personal represwtstlve. ADMIN- C) Appeal to the Orphans• Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this asseswent should be addroswd in aritinp b: PA Oepartaent of Revenue, Bureau of Individual Texas, ATTN: Post Asssswent Review Unit, P.0. Box 280601, Herri sburp, PA 17128-0601 Phorw (717) 787-6505. Saa papa 3 of the booklet ^Instruoticns for Inheritance Tex Return for a Resident Oeeadent^ (REV-1501) for en explenetion of adeinistrotively correctable errors. DISCOUNT: If anY tax due fs paid within three (3) calendar aanths after the decedent's death, a five percent CS%) discount of the tax paid is allowed. PENALTY: The 15% tax asnesty nan-partieipation penalty is w(putW on ttu tool of tYr tax and inbrast aswssad, and not paid beforo January 18, 19%, the first day attar the and of the tax awwsty period. This non-participation penalty is appealable in the saw serener and in the tiw saw tiw period as you would appeal the tax and intsrost that has been asseswtl as indicated on this notice. INTEREST: Interest is charged bepiminp with first day of delinquency, or nine C9) ^onths arxl ow (1) day frog the date of dwth, b the data of payeent. Taxes which b~ewa delinquent before January 1, 1982 bear interest at the rata of six (6%) percent par annua calculated at a daily rota of .000164. All texas which bacaw delinquent on and attar January 1, 1982 will boar interest st a rata rhioh will very frw calenWr Year tc calendar ywr with that rata nmaunead by the PA peperbent of Revenue. TM epplicabl• inbrast rotas for 1962 through 2006 arcs Intarast Daily Intarast Daily Intarast Daily Year Reta Factor Yoar Rata Factor Ye~alr R~ Fa ~'~ ~~~J ~~-1991 ~ .~ 1983 16% .000438 1992 9% .000247 2002 6i( .000164 1984 11% .000301 1993-1994 7% .080192 2003 5% .000137 1985 13% .000356 1995-19% 9% .000247 2004 4% .000110 1986 10% .000274 1999 7% .000192 2005 5% .000137 1987 9% .000247 2000 8% .000219 2006 7% .000192 --Intarast is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN@UENT X DAILY INTEREST FACTOR --Any Notice issued attar tM tax bacwas dal inquest will reflect an inbrast calculation to fifteen (151 days beyond the data of the aswsseent. If paysent Ss soda after the intsrost eoapubtion data shown a: the Notice, additional interest Bust be calculated.