HomeMy WebLinkAbout93-0255NOTICE OF INHERITANCE TAX Pennsylvania
BUREAU OF INDIVIDUAL TAXES ~r.~-~`Q.RJIIS,~~E,~1T,~d4LLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION ~'-~"= UF~''DEb I NS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-11)
PO BOX 280601 - ~ j' (~
HARRISBURG PA 1 7128-0601 ~~~~~~~. -- ~ ..._..,
GLER/ r
n~~~, ~, ~ ~i .1-T
WILLIAM S DANIELS C~u,~ --~ {~~ i ,~}~};,~
1 W HIGH ST
CARLISLE PA 17013
DATE 04-09-2012
ESTATE OF STITT WILLIAM P
DATE OF DEATH 01-31-1992
FILE NUMBER 21 93-0255
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 06-08-2012
(See reverse side under Objections)
Amount Remitted--
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE --- -> RETAIN LOWER PORTION FOR YOUR RECORDS ~-~-
REV-1547 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: STITT WILLIAM PFILE N0.:21 93-0255 ACN: 101 _
OR
DATE: 04-09-2012
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 00
2. Stocks and Bonds (;Schedule B) C2) .
,QO NOTE: To ensure
proper
credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D) (4)
00 of this form with your
. tax payment.
5. Cash/Bank Deposit_c/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers CSchedul.e G) (7) .00
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS: (s) .00
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions
12•
Net Value of Tax Return (11) .00
13.
Charitable/Governmental Bequests; Non-elected 9113
Trusts
(Schedule J) (12)
(13) .00
.00
14. Net Value of Estate Subject to Tax
(14) .00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16
17
18 a
d 19
reflect figures that include the total
of ALL ,
,
n
returns assessed to date will
ASSESSMENT OF TAX: .
15. Amount of Line 14 at Spousal rate (15) .00 X 06 - 0 0
16. Amount of Line 14 taxable at Lineal/Class A rate (16) n0 X 06 = .
17.
Amount of Line 14 at Sibling rate
(17) .00
.00 X 0 0 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .0 0 X 15 = .00
19. Principal Tax Due
TAX CREDITS: (19)= .00
rs~rmtni RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~
-- - -
RESERVATION: Estates of decedents dying on or before Dec. 12, 1962 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements 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 this notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county,
or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from
the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the
department's 24-hour answering service: 1-B00-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-600-447-3020 (TT only).
OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice
by:
A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online a
www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for
an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the
Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.O. Box 281021, Harrisburg, PA 17126-1021. Petitions may not be faxed: or
B) Have the matter determined at the audit of the personal representative's account: or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of
the tax paid is allowed.
PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not
paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of
death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of
six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from year to near with the rate announced by the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet (REY-1501), the Pennsylvania Non-resident Instruction Booklet <REV-1736) or on the Department of Revenue
Web site www.revenue.state.pa.us. The applicable interest rates for nears 2000 through 2012 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
_ .000164
2000 8% .000219 2001 9% .000247 2002 6%
2003 5% .000137 2004 4i .000110 2005 5% .000137
2006 7% .000192 2007 8% .000219 2008 7% .000192
.000082
2009 5% .000137 2010 4% .000110 2011 3%
.000082
20Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days
--Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the
beyond the date of the assessment. If payment is made after the interest computation date shown
notice, additional interest must be calculated.
w
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
CLERK r;-
ORPN,r~,N'S COUfsr
WILLIAM S DANIELS Ct1~~'~?CR! „a,~~ ,~,~~ ~Q
1 W HIGH ST
CARLISLE PA 17013
NOTICE OF INHERITANCE TAX
~-,A,P,~~R,A~S,EM~N1~T,t `[~''-LLOWANCE OR DISALLOWANCE
~' -{~"~OF- D~D~I~~:f.Orf~S AND ASSESSMENT OF TAX
(~
Pennsylvania ` - i
DEPARTMENT OF REVENUE '
REV-1547 IX AFP (12-1ll
DATE 04-09-2012
ESTATE OF STITT WILLIAM P
DATE OF DEATH 01-31-1992
FILE NUMBER 21 93-0255
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 06-08-2012
(See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
t~~''ir'i.~U '` t. iy,
~J
CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS !-
--------------------------------------------------------------------------
REV-1547 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: STITT WILLIAM PFILE N0.:21 93-0255 ACN: 101
-----------------
OR
DATE: 04-09-2012
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) .00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) C4) 00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) .0 0
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (g) .0 0
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions (11) .00
12. Net Value of Tax Return (12) .00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) .00
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) .0 0 X 06 = .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16} DO X 06 = .00
17. Amount of Line 14 at Sibling rate (17) .00 X 00 = .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - .00
19. Principal Tax Due (19)= .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE
NUMBER
INTEREST/PEN PAID C-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
~'.~~
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate 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, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REY-1313). Applications are available from
the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the
department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-B00-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice
by:
A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at
www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for
an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the
Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals
P.D. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or
B) Have the matter determined at the audit of the personal representative's account: or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue.
Bureau of Individual Taxes. ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of
the tax paid is allowed.
PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not
paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of
death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of
six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the
PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REY-1736) or on the Department of Revenue
Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2000 8% .000219 2001 9% .000247 2002 6% .000164
2003 5% .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 8% .000219 2008 7% .000192
2009 5% .000137 2010 4% .000110 2011 3% .000082
2012 3% .000082
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
15 days
--Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the
beyond the date of the assessment. If payment is made after the interest computation date shown
notice, additional interest must be calculated.
R! V-1470 ex (ti-10)
~ pE'11115~/~Vat11a INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
RR B R PA 1 8- 6 1
DECEDENT'S NAME FILE NUMBER
William P. Stitt 2193-0255
REVIEWED BY
James Russell
ACN
101
ITEM
SCHEDULE NO EXPLANATION OF CHANGES
Efforts to file an Inheritance Tax return have been exhausted in the above-referenced
estate. Therefore, the filing requirements have been waived. The Department however,
reserves the right to assess any assets that may be recovered at a future time.
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