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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
INHERITANCE TAX
~~~r~'.A~.~ ,..~--,-~u,~ ECORD ADJUSTMENT
~~:~w~ `, ~tQ,~iY HELD OR TRUST ASSETS
D I A N E L C O N N E LVt~Y1Y'~~~~~`D CO., PA
29 FAIRFIELD ST
CARLISLE PA 17013
Pennsylvania ~- ~
DEPARTMENT OF REVENUE
REV-1604 EX AFP (12-11)
DATE 06-11-2012
ESTATE OF MYERS MARYANN 0
DATE OF DEATH 01-30-2011
FILE NUMBER 70 0430512 ~~ ~'~ a '~ t~'1
COUNTY CUMBERLAND
SSN/DC 164-22-8650
ACN 11107850
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: 06-11-2012
ESTATE OF: MYERS MARYANN 0 DATE OF DEATH: 01-30-2011 COUNTY: CUMBERLAND
FILE NO.: 70 0430512 S.S/D.C. N0.:164-22-8650 ACN: 11107850
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1sT FCU ACCOUNT NO.: 361391-00
TYPE OF ACCOUNT: CX) SAVINGS ( ) CHECKING C ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 07-07-2009
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
10,956.85
X 0.500
5,478.43
5,478.43
.00
X .045
.00
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."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-) 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" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
INHERITANCE TAX
RECORD ADJUSTMENT
JOINTLY HELD OR TRUST ASSETS
Pennsylvania ~
DEPARTMENT OF REVENUE
REV-1604 EX AFP (12-11)
DATE 06-11-2012
ESTATE OF MYERS MARYANN 0
DATE OF DEATH 01-30-2011 ata-7
FILE NUMBER 70 0430512 ~-~~~a
COUNTY CUMBERLAND
SSN/DC 164-22-8650
DIANE L CONNELLY ACN 11107851
29 FAIRFIELD ST Amount Remitted
CARLISLE PA 17013
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: 06-11-2012
ESTATE OF: MYERS MARYANN 0 DATE OF DEATH: 01-30-2011 COUNTY: CUMBERLAND
FILE NO.: 70 0430512 S.S/D.C. N0.:164-22-8650 ACN: 11107851
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1sT FCU ACCOUNT N0.:361391-11
TYPE OF ACCOUNT: C ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 07-07-2009
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
1 , 115._04
X 0.500
557.52
3,850.07
.00
X .045
.00
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."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-) 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" CCR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
..
` BARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
pennsylvania ~
DEPARTMENT OF REVENUE
BOARD OF APPEALS
DIANE L CONNELLY
29 FAIRFIELD ST
CARLISLE, PA 17013
IN RE ESTATE OF:
MYERS MARYANN O
DOCKET NO.
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
1203933,1203934
Inheritance
Protest
700430512
11107850,11107851
1/10/2012
2/18/2012
JEFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717)787-7270
Email : jhollenbus@pa.gov
June 6, 2012
DECISION AND ORDER
On January 10, 2012, the Department issued notices of appraisement and
assessment ACNs 11107850 and 11107851 advising Diane L Connelly the
Petitioner, that she was liable for the payment of tax on one-half of the date of
death value of two Members First FCU bank accounts #361391-00 and
#361391-11. The Department's action was based on information received from
Members First FCU that the accounts had been jointly owned by decedent and
Petitioner. Petitioner states and documented that funeral expenses in the
amount of $9,328.50 were paid.
Section 2126 of the Inheritance and Estate Tax Act of 1991, 72 P.S. §
9126, states that deductions shall be allowed to a survivor of a jointly owned
account only to the extent that the survivor has actually paid the deductible
items and either the survivor was legally obligated to pay the deductible items
MYERS MARYANN O
BOARD DOCKET NO. 1203933
Page 2 of 2
or the estate subject to administration by a personal representative is
insufficient to pay. The petitioner has provided documentation for
administrative expenses of $9,328.50.
Accordingly, it is hereby ordered that the protests are sustained. The
Department is directed to apply $5,478.43 of deductions to ACN 11107850 and
$3,850.07 of deductions to ACN 11107851.
FOR THE BOARD OF APPEALS
LAUREN A. 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