HomeMy WebLinkAbout06-01-12
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BUREAU OF INDI ~~g b~!
INHERITANCE TAX D~j~ ~,j t'~~~ ~~
PO BOX 280601 r
HARRISBURG PA 17128-0601
21112 JUN - I Pfi 12~ 47
INHERITANCE TAX
JOINT Y HEL D ORJ TRUST ASSETS
V~~ Y~~"YYAA~,~,jj~nLV~~ililT
NAN~~R NKL~E ~ .,
11654 SE 58TH ST
BELLEVUE WA 98006-3723
Pennsylvania t`.~.~_
DEPARTMENT OF REVENUE
REY-1604 EX AFP (12-11)
DATE 05-25-2012
ESTATE OF RUNKLE EMMALOU
DATE OF DEATH 09-29-2011
FILE NUMBER 21 11-1378
COUNTY CUMBERLAND
SSN/DC
ACN 11176317
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-1604 EX AFP C12-11)
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS *~
DATE: 05-25-2012
ESTATE OF: RUNKLE EMMALOU DATE OF DEATH: 09-29-2011 COUNTY: CUMBERLAND
FILE NO.: 21 11-1378 S.S/D.C. N0.: ACN: 11176317
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO.: 11743-00
TYPE OF ACCOUNT: fX) SAVINGS C ) CHECKING C ) TRUST f ) TIME CERTIFICATE
DATE ESTABLISHED 09-16-1970
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
PAYMENT ~ RECEIPT
DATE NUMBER
DISCOUNT (+)
INTEREST/PEN PAID C-)
TO ENSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
T0: "REGISTER OF WILLS, AGENT."
AMOUNT PAID
TOTAL TAX PAYMENT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
.00 NOTE:
X 0.166
.00
.00
.00
X .045
.00
PAYMENT: Detach the top portion of this notice and submit with your payment Wade payable to the name and address
printed on the reverse side.
Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to Day 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, nay 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, 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 CTT only).
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call
(717) 787-6505.
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.)
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 Der 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 will vary 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 Pennsylvania
Deptartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 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
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.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
INHERITANCE TAX
JOINTLYE HELD ORJ TRUST ASSETS
NANCY RUNKLE
11654 SE 58TH ST
BELLEVUE WA 98006-3723
Pennsylvania `,r,~,z
DEPARTMENT OF REVENUE
REV-1604 EX AFP (12-11)
DATE 05-25-2012
ESTATE OF RUNKLE EMMALOU
DATE OF DEATH 09-29-2011
FILE NUMBER 21 11-1378
COUNTY CUMBERLAND
SSN/DC
ACN 11176319
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 F~
------------------------------------------------------------------------
-------------------------------------------------------------------
REV-1604 EX AFP t12-11) '"°"°°---
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS *~
DATE• 05-25-2012
ESTATE OF: RUNKLE EMMALOU DATE OF DEATH: 09-29-2011• COUNTY: CUMBERLAND
FILE NO.: 21 11-1378 S.S/D.C. N0. ACN: 11176319
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATIDN
FINANCIAL INSTITUTION: MEMBERS iST FCU ACCOUNT NO.: 11743-04
TYPE OF ACCOUNT: CX) SAVINGS ( ~ CHECKING ( ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 02-01-2001
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
PAYMENT RECEIPT
DATE NUMBER
.00 NOTE:
X 0.166
.00
- .00
.00
X .045
.00
DISCOUNT (+)
INTEREST/PEN PAID (-)
TO ENSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
T0: "REGISTER OF WILLS, AGENT."
AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
V
PAYMENT: Detach the top portion of this notice and submit with your Dayment made payable to the name and address
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, Mh1Gh 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, www revenue.state.oa.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).
REPLY T0: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg. PA 17128-0601, or call
(717) 787-6505.
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, Cthe first day after the end of the tax amnesty period.)
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 will vary 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 CREV-1736) or on the Pennsylvania
Deptartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through
2012 are:
Interest Daily Interest Daily
Interest Daily Year Rate Factor
Year Rate Factor Year Rate Factor
2001 9% .000247 2002 6% .000164
2000 8% .000219
2003 5% .000137 2004 4% .000110 2005 5° .000192
2006 7% .000192 2007 8% .000219 2008 7%
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
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.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 260601
HARRISBURG PA 17128-0601
NANCY RUNKLE
11654 SE 58TH ST
BELLEVUE WA 98006-3723
INHERITANCE TAX
JOINTLY HELD ORJ TRUST ASSETS
-,
pennsy vania ~ ~
DEPARTMENT OF REVENUE
REY-1604 EX AFP C12-11)
DATE 05-25-2012
ESTATE OF RUNKLE EMMALOU
DATE OF DEATH 09-29-2011
FILE NUMBER 21 11-1378
COUNTY CUMBERLAND
SSN/DC
ACN 11176321
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ~1 RETAIN LOWER PORTION FOR YOUR RECORDS F~
------------------------------------------------
R E V -16 0 4 EX AFP C 12 -11 ~ --"-""-'-°"-°""'------------
~* INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 05-25-2012
ESTATE OF: RUNKLE EMMALOU DATE OF DEATH: 09-29-2011 COUNTY:
CUMBERLAND
FILE NO.: 21 11-1378 S.S/D.C. N0. ACN: 11176321
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO.: 11743-11
TYPE OF ACCOUNT: C ) SAVINGS (X) CHECKING ( ~ TRUST C ~ TIME CERTIFICATE
DATE ESTABLISHED 08-31-1984
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
PAYMENT RECEIPT
DATE NUMBER
00
X 0.166
.00
- .00
.00
X .045
.00
DISCOUNT C+)
INTEREST/PEN PAID C-)
NOTE: TO ENSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
T0: "REGISTER OF WILLS, AGENT."
AMOUNT PAID
TOTAL TAX PAYMENT
BALANCE OF TAX DUE
INTEREST AND PEN.
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.ALF DTOTAL DUE IS REFLECTED AS A
"CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PAYMENT: Detach the top portion of this notice and submit with your payment made payable to the name and address
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" (REV-1313). Applications are available from
the Department's web site, 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 ITT onlv)•
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call
C717) 787-6505.
DISCOUNT: If any tau 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 Daid before Jan. 18, 1996, (the first day after the end of the tax amnesty period.)
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 will vary 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 CREV-1736) or on the Pennsylvania
Deptartment of Revenue Web site wWw.reyenue.state.Pa.us. The applicable interest rates for 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
.000110 2005 5% .000137
2003 5% .000137 2004 4% .000192
2006 7% .000192 2007 8% .000219 2008 7~ .000082
.000110 2011 3%
2009 5% .000137 2010 4%
2012 3% .000082
Interest is calculated as follows:
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.
a
~..
r
BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
pennsylvania
DEPARTMENT OF REVENUE
BOARD OF,APPEALS
NANCY RUNKLE
11654 SE 58TH ST
BELLEVUE, WA 98006-3723
IN RE ESTATE OF:
RUNKLE EMMALOU
DOCKET NO.
TAX TYPE;
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
C.1~
1204963,1204965
1204966
Inheritance
Protest
2111-1378
11176317,11176319
11176321
2/6/2012
3/6/2012
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
Email: jhollenbus@pa.gov
May 21, 2012
DECISION AND ORDER
On February 6, 2012, the Department issued the notice of appraisement
and assessment on ACN 11176317, 11176319 and 11176321 advising Nancy
Runkle that she was liable for the payment of tax at 4.5% lineal tax rate on
16.667% of the date of death value of accounts #11743-00, #11743-04 and
#11743-11. Petitioner argues and has documented the decedent was a
resident of Washington State.
Under Section 2111(h) of the Inheritance and Estate Tax Act of 1991,
intangible personal property held by a nonresident decedent is exempt from
inheritance tax. Upon Departmental review, the Board finds that the
assessment of tax on the 3 Members First FCU bank accounts are not valid.
~' `
RUNKLE EMMALOU
BOARD DOCKET NO. 1204963
Page2of2
Accordingly, it is hereby Ordered that the protests are sustained. ACN
11176317, 11176319 and 11176321 are hereby stricken.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF
THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE
OF CHIEF COUNSEL, P.O. BOX 281061, HARRISBURG, PA 17128-1061.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU
BY THE APPROPRIATE BUREAU.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us