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Home My WebLink About06-14-12COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MITCHELL STANLEY H 600 N SECOND STREET SUITE 305 PO BOX 425 HARRISBURG, PA 17108 ACN ASSESSMENT CONTROL NUMBER --- told ESTATE INFORMATION: ssN: z~ i-as-o5zo FILE NUMBER: 211 1 -0284 DECEDENT NAME: BUDDY GEORGE J JR DATE OF PAYMENT: 06/14/2012 POSTMARK DATE: 06/13/2012 COUNTY: CUMBERLAND DATE OF DEATH: 02/04/201 1 REMARKS: SEAL CHECK#5675 TOTAL AMOUNT PAID: INITIALS: DMB RECEIVED BY: REGISTER OF WILLS REV-1162 EX111-96) N0. CD 016115 AMOUNT S 13.86 GLENDA EARNER STRASBAUGH REGISTER OF WILLS enns lvarna ~ Y ~~, NOTICE OF INHERITANCE TAX p ISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE + APPRA BUREAU OF INDIVIDU~~jTA,X,~,S , R OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 Ex AFP clz-11> INHERITANCE TAX DIYISI ;- ~.G+~'~[ PO BOX 260601 )~ .~(- HARRISBURG PA 17128-060Si! ~ r1~ t C 06-05-2012 --~-v DAT E ~ r +'° - 4 '~~L~ STAN~~,,~~s CiH~LL :ESQ BOX 425 HARRISBURG PA 17108 BUDDY GEORGE ESTATE OF DATE OF DEATH 02-04-2011 FILE NUMBER 21 11-0284 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 08-04-2012 (See reverse side under Objections} Amount Remitted _ MAKE REGISTER OFB WI A gD REMIT PAYMENT T0: 1 COURTHOUSE SQUARE CARLISLE PA 17013 ~ RETAIN LOWER PORTION FOR YOUR RECORDS CUT ALON_6 THIS LINE ------------------------------------------------------------ REV-1547 EX AFP C12-11~DISALLOWANCENOFRDEDUCTIONS ANDRASSESSMENTAOFOTAXCE OR ACN: l0i DATE: 06-05-2012 cSTATE OF: BUDDY GEORGE JFILE ND.:21 11-0284 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED ~1) .00 NOTE: To ensure proper APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) .00 credit to your account, C2) submit the upper portion 2. Stocks and Bonds (Schedule B) ~3) .00 of this form with your 3. Closely Held Stock/PartnershipInte rest (Schedule C) C4) .00 tax payment. 4. Mortgages/Notes Receivable (Schedule D) 2 $,17 5.44 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (6) .00 6. Jointly Owned Property (Schedule F) C7) .00 7. Transfers (Schedule G) (8) 2$ , 175.44 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 6 2?9 36 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) Cio) 1,$20,28 10. Debts/Mortgage Liabilities/Liens (Schedule I) $,049.64 (11) cl2) 20,125.80 11. Total Deductions 12. Net Value of Tax Return (13) .00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C14) 20,125.80 14. Net Value of Estate Subject to Tax 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: .00 X 00 = .00 c15) . 00 15. Amount of Line 14 at Spousal rate (16) .00 x 04 5 16. Amount of Line 14 taxable at Lineal/Class A rate ~p X 12 - .00 (17) 17. Amount of Line 14 at Sibling rate 20 , 125.80 X 15 = 3 , 018.87 18. Amount of Line 14 taxable at Collateral/Class B rate (18) (19)= 3,018.87 19. Principal Tax Due TAX CREDITS: DISCOUNT (+) PAYMENT RECEIPT AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) .00 3,018.87 12-30-2011 CD015413 TOTAL TAX PAYMENT 3,018.87 BALANCE OF UNPAID INTEREST/PENALTY AS OF 12-31-2011 BALANCE DF TAX DUE .00 INTEREST AND PEN. 13.86 TOTAL DUE 13.86 + IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR). 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. (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 a or the issuance of an Orphan's Court citation. ppropriate county, 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: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax by: (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice 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 De artment of Revenue, Board of A P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed:por B) Have the matter determined at the audit of the ppeals ADMIN- C) Appeal to the Orphans' Court. personal representative's account: or 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 paid before Jan. 16, 1996, the first day atte P the tend of the t x amnesty peariod. This non partic rpationsessed and not 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 be ginning 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 (REV-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 Year Rate Interest Dail Factor Year Rate y Interest Daily _ Factor 2000 B% .000219 2001 Year Rate Factor 2006 5~ •000137 2004 4% •000247 2002 6i .000164 7: .000192 2007 •000110 2005 5~ .000137 2009 5= .000137 Bi .000219 2008 7~ 2012 2010 4; .000110 .000192 --Interest is calculated as Ofollows: 2011 3~ .000082 INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. n ~' ~ o ~ ~ ~' ~ ~ ~ ~o 0 0 N r~ m ~ N o ~ ~, w A $'3 A n N O t0 ~ C SCS ~ Z ~ ~ N ~ o m m m r "~1 z f-C N a A .f~ < N y 5s` N -{ ~ r Z D D t1 J 1S O ~ m i--~ r .,~P ,y ~ , ~~ sf ~. ~. ~`~ ~"t = ~ ~.' ,t j'~ ~~ ~,s~ t ~ ; ku ' 4 t. a r i i i. i ii~ ~ tiH i .. t ~ ~~: