HomeMy WebLinkAbout12-5787BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
WALKER, JOSEPH D'
133 W HIGH ST
CARLISLE PA 1701~~2912
p~r~rtsylvania s
DEPARTMENT OF REVENUE
REVK-159 (12-11) REVOOOK9 DOCEXEC
CERTIFlED COPY OF LIEN ~a , 5?~?(~4v1
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN :................................................ 26-3239725/001
Notice Date :....................................August 20, 2012
Notice Number :...............................882-472-212-081-5
To the Prothonotary of said court: Pursuant to the laws ofl the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6
TAX TYPE A OOUNT ID TAX TAX TAX TOTAL
PERIOD PERIOD
BE IN N
EMPL 31686081 04-01-11 06-30-11 209.61 322.50
EMPL 31686081 07-01-11 09-30-11 249.85 382,54
EMPL 31686081 10-01-11 12-31-11 117.73 192.66
TOTAL: 577.19 897.70
FILING FEE(S): 21.50
SATISFACTION FEE(S): ~ ~.~, 1
SETTLEMENT TOTAL: """ 9211.$0
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INTEREST CALCULATION ®ATE: 11-13-12
The undersigned, the Secretary of venue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct cop
of a lien against the above-named apcpayer for unpaid tax, interest, additions or penalties therein due from such taxpayer and which, after demand fbr
payment thereof, remains unpaid. The amount of such unpaid tax, interest, additons or penalties is a lien in favor of the Commonwealth of
Pennsylvania upon the taxpayer's p 'party -real, personal or both - as the case may be.
iA~
ARY OF REVENUE
(OR UTWORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
August 20, 2012
DATE
E
CE)N~IIQNY~:ALTH OF PENNSYLVANIA
VS
WALKER, JOSEPH. D
NtDTiCI€ pF TAX LIEN
filed this day of
at m.
~~ FOR TAXES
Liens for Corporation Taxes arise under Sed+drt 1401 of the Fiscal Code,. 72
P.S. Sectlan 1+KI4, as ameixted.
Liens for Personal Income Tax and Er W#hhoiding Tax ariee ura+der
Section 345 of the Tax Reform Code of 971, 72 P.S. Scotian 7345, as
amended.
Liens for Realty Trar~fer Tax arise under Section 1112•C of the Tax Reform
Code of 1971, 72 ty.5. Secliar- 8112-C, as arnerrri~ad.
Liens for Liquid Fuel Tax arise under Section 13'a# the Liquid Fuels Tax Act,
72 P.S. 5er~ron 2611-M, es artked.
Liens for Fuel Use'?ax arise urtlder Sectitur 13 of the Fuel-:LIse-Teat Act, 72 PAS.
Section 2614.13, as emdt~Aed.
Lier~ for Motor Carriers Road Tax arise urrcfer Chapter 96 of the RA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inheritance Tear and C-~ate Tax arise .under the Inheritance and
EsfBtDe Tax Actor t9d2, Act of Diber 13, 1982, P.L, tOt~, No. 2c~ SBCban
1 et. seq., 72 PA. C.S.A. ~ipR,t7U1 et. seq. (For c~ndahts with d8te of
death pnor tq D~BlaeA4lb@r ~~. f ~ arse under the In#~br~troe arrrf l=State.
Tax Act of 1961,72 P.S. 5eadon f 01 et. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Pu#~ic TranspoRatfoln Asal~arrce Fund Taxes and Fees arise urrcler Seefion
242, Act of trAanch 4, 1971, No. 2 as arr>arrded, 72 P,S. Section 7242.
Liens #or Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIE~„~~t TAXEB. PENALTICsS A~ INTEREST
GENERAL INFORMATION:
~, ' ~~ ~ r the Fiscal Code arise at the time of
real and perms Tire INing~Nvt9~ of tart wry a
courrty Prf~Ih ' e . ' and the den remains in iuH force and
vali~ty wlttietit' ~ ~r+aWirlal urriil pard.
Inhe~nce l are liens on real estate which cont~ue until tax is paid.
P
r~ ther+r~r'rot~ary off the t~u~ wtrere such prapl~'ty is ...au~d
shalt not attach tD sbodc of goods, wares, or merc~ar>>~e•rs~ithely+ used in the
ordinary course of business of the ~cpayer. The #en hes pcfp fceim't#ier date
of entry of record.
PLAI~I^ QF Tf~ F~INf3 NOTICE FQAM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is situated and (b) in the case of Persona! Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AIJTQNATIC REVIVAL OF NOTICE ANIJ QTY OF
GENERAL RULE: According to the Fiscal Code, the Notlce of lien fs
automatically revived and does not require refiling of the Ikloti'ce by the
Commonwealth. Any Notice of Lien filed by thb Commonweahh shalt have
priority to, and be paid in full, before any other obfon, ~ clalim,
Ian, or estate is satisfied from a su judicial sale or ' with which
the property may be charged. EXCE~: Tf1e Cammarrweaflh does not
maintain priority of tax liens over any existing mo es or Dens which are
property recorded at the time that the tax Fen is fll . $EE: Act of December
12, 1994, P.L. 1015, No. 138.
RELEASE t?F LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of rekea~se of ~!` fiertrtteposed
with respect fo any tax if: (1) the fiabitify is satisfied, s~tfaetlon ~rtg 0t
payment of the amount assessed together with aH inter~eat aril aos~ in te~~c#
thereof; or (2) the Fabiilty has become fegatiy unenfs>rcdab~e. PJKt,1~~+TfpPic
Interest on Corporation Taxes is computed after a Cfert is paid.
SETTLEMENT t?F ACC~QUNT
The"Total" column (Column 6) for each type of tax listed on this Notice of Lien
.includes ttte taatar-ce of ffix due (Column 5) plus eid ~_ ar>cYor
penalties, and assessed and accrued interest up to interr®st oorralauta>~on
date on the feCe a# this notice.
If payment or settlement of account is made after the interest computation date
the payment must include the lien filing costs and accrued. ir#ete~st fr+7m the
interest computation date to and through the payment date.
For any d®linquent faxes due on or before December 31, 1981, interest: is
imposed at the following rates:
C.S F F , C.L., C.N.I. - 696 PER ANNUM (DUE DATE TO PAYM;~NT DATE
C.l„ G,R C.A:, S.T. - 8% PER ANNUM,(DUE DATE TO PAYMSN7 UNITE
8,1.. N E G:P., M:l. - 8% PER ANNUM (DUE GATE TO PAY6rt~Rrr OhATE
P:U.R.. - t% PER MONTH fJR FRACTION (DUE BATE 7(7 PAYMENT DATE]
P.I:T., E.M.T.. - 3!4 OF t % PER MONTH OR F TrON
S. & U. - 314 OF 1 % PER MONTH OR FRACTION
R.T:T. - 6% PER ANNUM
INN & ESL - 6% PEA ANNUM
LF.T.,F.U.T. - 196 PER MONTH OR FRACTION
M.C.R.7. - 1%PER MONTH OA FRACTION
O.F:T. - 180k, PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Dot of Revenue will date deity irt!!®rest qn al! tax
daficiefrcies uslrtp an annual interest rape that wtH vary frpm ealendtar year.
Interest is cafcuiated on a daily basis at the foibwfng rtt+es:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR:
t!t(84 THRU 121J}/84 11 % OOfi301
11185 THRU 1213185 13% OD63S6
1%1!88 THRU 12318fi to% .000274
t/187 THRU 12f31187 9 000247
t!1>tJ1 THRU 121$1181 17% .000307
,n192 THRU 72131 r82 99'0 ,000247
1n 194 THRU.12131/94 ' 7% .000192
1 i1 r85 THRU 12t3tl98 8% 000247
111/98 THRU 12131/98 70{e OOOt92
t/t/DO THRU 12/31100 8°h 000219
~t11/O, THRU 12131lg1 9% 0047
1!7.102 THRU t1s!$tt>32 6% ff@~'t~
111 /03 THRU 12737103. S% d00f97
,1,104 rNRU 12/3tl04 4Aio .000110
1/1/05 THRU 7278t~05 5°k .0001 7
1 /1rt3e TF4~ti 17ID8 7% .OOQ~2
11,107 Tytau txrr a% ooa~paa9
lnma THptu t'11t78 7% :ooc~gz
t/tI~THFirJ7tAi9 5~Jo DOQ4;17
,1vto Tr+wu 7z/s7no 4°~ .ootat7o
1!1/11 T1-fFkU 72/31nz 3% OpODBZ
---Taxes that become cieGnquant on or before Dec. 31, 1981 are sutaject to
a, constant in~lt~&t rate utr~fJ~p'~'ce~ ig off.
---Taxes that beCa<ne dl~~on or.' Jan. 1, are subject to a
variable infiarest rate tI18t rFl9 ealu"I1 v~lttderr year.
---Interest !s cetfetr~d`as fafEn~rB:
NiT'1t'a~( ~ ~61#?~1j3A!Y9