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Home My WebLink About01-19-99/5-~ C/ 9 - ~a CO DEPARTMENT OFPREVENUEANIA euREAU OF INDIVIDUAL TAxES NOTICE OF DETERMINATION AND 1NEreIrAMC~ rAx n1vlsloM ASSESSMENT OF PENNSYLVANIA °~' zao6ol ESTATE TAX BASED ON FEDERAL IYRRISOIIRG, PA 1712!-0601 ESTATE TAX RETURN tiC;:' ~" evias a e- cn-m (';, DATE 01-18-1999 jl Jl~id i 9 n ~ ~ t STEVEN J SCHIFFMAN ESQ SERRATELLI ETAL l;I., 2080 LINGLESTOMIN RD ~%4'li~a ~.` ~': HBG PA 17110 ESTATE OF KUTULAKIS PETER DATE OF DEATH 08-05-1997 FILE NUMBER 21 97-0716 COUNTY CUMBERLAND acN 201 Awount Reeitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: N REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To inwre prover credit to yotr aooount, s:beit tlr upper portion of this fore rich your tax payw+t. ALONG THIS LINE - RETAIN LOMER PORTION FOR YOUR FILE8 r ESTATE OF KUTULAKIS PETER N FILE N0.21 97-0716 vrvvraw~ ESTATE TAX RETURN )~I ACN 201 .DATE 01-18-1999 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed CExcludinp Discount and/or Interest) 3. Inheritance Tax Assessed by Other States or Territories of the United States CExcludinp Discount and/or Interest) 4. Total Inheritance Tax Assessed 5. Pennsylvania Estate Tax Due TAX CREDITS: .00 .00 PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEH PAID C-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST ANB PEN. .00 TOTAL DUE .00 rIF PAID AFTER THIS DATE, SEE REVERSE SIDE (IF TOTAL DUE IS LESS TITAN tl, ND,PAYMENf IS REQUIRED FOR CALgILATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT' tpI), YOU MAY BE DUE A REFIRO. SEE REVERSE SIDE OF TIIfS fORll FOR ZMSTRUCTIONS.) PURPOSE of NOTICE: To fulfill tlw requirsasntc of Section 2145 (b) of the IrMwritarrce and Esbb Tax Act, Act 21 of 1995. (72 P.S. Seetton 9145]. PAYMENT: Detach tM top portion of this Notip and subait rith your paYaerlt to ttw Rpister of Nills printed m tlw remorse side. -- Make ohedc or aoneY order payable b: B6QI8TIDt ~ NILLS, A~Nl. REFU181 (CR): A rofurwlof a tsx credit nay be requuted by oo~leti:q an "Application farRrf:srd of Pennsylvania IMeritann aM EsbbTax" (REV-.131;), Applfwtisns aro available at tlr Office of the Rayistar of pills, any of tM 23 Reversq District Offiws or free t)w Departaerrt•s 24-lrarr anwwrinp service raa~ers for forts ordering: In Perruylvania 1-800-362-2050, outside Pernsylvania and within local Ilarria6urg arw (7177 787-8094, TDDO C717) 772-2252 (Hearing Iapafred On1Y). OBJECTIONS: Any garb in interost not satisfied with tir essessaent of tax as strorsr on tfris notice asy ab9eet within sixb (60) days of receipt of this Notice by: --written protest to the PA Departaent of Reverwe, Board of Appeals, Dept. 281021, Merrisburo, PA 17128-1021, OR --elxtfrg b hew the aatbr deterained at audit of the persorral nprerentatlw, OR --appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factwl errors discovered ca this eswsssant should be addnased in rritirp to: PA DeParbent of Reveraw, Bureau of Individual Taxes, ATTN: Post Assessasnt Mview Unit, Dept. 280601, Herrlsburg, PA 17120-0601, Pharw (717) 787-6505. See gape 5 of t!w booklet ^Instructians for IrOwritanw Tax Return for a Resident Deoadent^ CI~V-1501) for an explsnstlon of adainistrotiwly mrreotable errors. PENALTY: TM 15X tax a~resb mn-pertieipatian panslty is aasputed on tM total of the tax and interest asmssad, sd not paid before Jarwsry 18, 19%, the first dsy afbr tM end of tM tax a~wsb period. This non-participation penalb is appealable in the saw asrsrr and In the the sane tiw period ss you would appeal the tax and interest that has been sssessed as indicated on this notice. INTEREST: For dabs of death on or attar 10-3-91, Pemsylwnia Estate Tax based on the Federal Estate Tex return becaaas tlelingrwntat th0 expiration of nirw (09] aonths frca the date of death. For dates of death prior to 10-3-91, PemsYlvania Estate Tex herd on tlw Federal Estate Tax roturn heccaes Wlingwnt a4 tlq expiration of eighteen (187 aonths free the data of death. Taxes whleh becnre delinq:ent beforo January 1, 1%2 beer interest at tM rob of six (6Y) percent per amrr. eelwlated at a dsily rate of .000164. All taxes rhfeh becaae delinquent on or after Jera:ary 1, 1%2 rill bear inbrost at a rob rhfeh will wry frog calentlsr year to calendar year with that rate arrrorneW by the PA Departeent of Reversq. TM applicable interost rotes for 1%2 through 1999 era: YY=r Interest Rab Deily Interest Fxbr Year Inbrost Reb Deily Interest Factor 1%2 ZoX .000548 1989-1991 11X .000301 1983 16X .000438 1992 9X .000247 1984 11L .000301 1993-1994 7X .000192 1985 13X .000356 1995-19% 9X .000247 1986 lOX .000274 1999 ~ TL .000192 1987 9X .000247 --Interest is wleulabd as fellers: INiE1tFST = BALANCE ~ ?AX UNPAID X NUNBER OF DAYS DBLIIIQUBNI' X DAILY INSFJt88T FAC1'Wt --Arty Notice issued after the tax beeoaes delingrwrt will reflect an inbrost calculation to fifteen (15) dsys beyond the date of the sswss0ent. If payMnt is aetla attar tFa inbrost oeapubtion deb shown onthe Notice, adtlitiorrel interest oust be ealarlated.