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Home My WebLink About04-30-12NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES `~~t,'~~~~~IS~~I~,T~,~~ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OFD I}EDII~~~NS AND ASSESSMENT OF TAX PO BOX 280601 ('~~`,`,! HARRISBURG PA 17128-0601 -L'J ~ ~~ t i i fe t' JL? CLERK; G;' rr GRFH~~'v S i, ,~; ,~ CRAIG A DIEHL ESQ~~~~'~r~ S 9 !;~' ~., ,~~a 3464 TRINDLE ROAD CAMP HILL PA 17011-4436 pennsylvarna ~~; `~.~~`~ DEPARTMENT OF REVENUE REV-1547 EX AFP (12-11) DATE 04-23-2012 ESTATE OF STOPPE AVALON W DATE OF DEATH 02-01-2008 FILE NUMBER 21 08-0160 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 06-22-2012 (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 REC RDS •~ ------------- REV-1547 EX AFP t12-11~ NOTICE OF INHERITANCE TAX O ------ APPRAISEMENT ALLOWANCE ------------------ O DISALLOWANCE OF DEDUCTIONS , AND ASSESSMENT OF TAX R ESTATE OF: STOPPE AVALON WFILE N0.:21 08-0160 ACN : 101 DATE: 04-23-2012 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) ~1) .00 NOTE: To ensure proper 3. Closely Held Stock/Partnership Interest (Schedule C) (2) .00 credit to your account, submit the u 4. Mortgages/Notes Receivable (Schedule D) (3) .00 pper portion of this form with your (4) .00 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 15,66 7.9 3 tax payment. 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) ~6) .00 ~7) .00 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: ~$) 15.667 93 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9)__ 4 ? 87 80 10. Debts/Mortgage Liabilities/Liens (Schedule I) clo) 121.50 11. Total Deductions 12• Net Value of Tax Return (11) 42,309.30 13. Charitable/Governmental Bequests; Non-elected 9113 Tru t (12) 26,641.37- 14. Net Value of Estate Subject to Taz s s (Schedule J) X13) .00 NOTE: If an assessment was issued previously li c14) 479,092 62 , reflect figures that include the tot l nes 14, 15 and/or 16, 17, o and 19 will a ASSESSMENT OF TAX: of ALL returns assessed to d t 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 00 • o • 00 17. Amount of Line 14 at Sibling rate (16) 479. 097 6 X 045 = 21 , 559.17 18. Amount of Line 14 taxable at Collateral/Class B cln no X 12 = .00 19. ra Principal Tax Due te (18) • 00 X 15 = . 00 TAX CREDITS: c19)= 21,559.16 DATE NUMBER INTEREST/PEN PAID (-) 10-17-2008 CD010427 .00 03-04-2009 CD010968 40.75- * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. AMOUNT PAID 9,536.93 3,286.00 TOTAL TAX PAYMENT 22,782 18 BALANCE OF TAX DUE 1,223.02CR INTEREST AND PEN. .00 TOTAL DUE 1,223.02CR IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FDR 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 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: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Aincludingldiscountsorninterest)las shownton th~sanotice~maylobiect withina60odavseofftheddateoof receiptsofethisfnotice 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 ron3c 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 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of evenue, 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 tau 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 (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 Interest Daily Interest Daily Rate Factor Year Rate Factor Year Rate Factor Year _ .000247 2002 6% .000164 2000 8% .000219 2001 9% 5% .000137 .000137 2004 4% .000110 2005 7~ ,000192 2003 5% ,000219 2008 2006 7% .000192 2007 8% .000082 5% .000137 2010 4% .000110 2011 3% 2009 .000082 ?Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days becomes delinquent will reflect an interest calculation to on the --Any notice issued after the tax beyond the date of the assessment. If payment is made after the interest computation date s own notice, additional interest must be calculated.