The URL can be used to link to this page

Home My WebLink About09-07-12BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION NOTICE OF INHERITANCE TAX PO BOX 280801 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE HARRISBURG, PA 17128-0601 r rr~~~-E ~ r"~ ~ ~~~F'~UCTIONS AND ASSESSMENT OF TAX ~-1 -„l~~c 1-1C l~''r n '~ ` DATE ESTATE OF p~¢ ~ij ~ SCrP -7 f i l I2' 3~t DATE OF DEATH FILE NO. _ _ COUNTY vet'. ;'`,. ` :: ACN SETH T MOSEBEY ~~~~~~~ ~~Ll~ir 10 E HIGH ST pennsylvania DEPARTMENT OF REVENUE BUREAU OE INOIVIOUAL TAxES REV-76{7 EX (01.70) PC 09-03-2012 MEALS ROBERT M 02-14-2011 21 11-0386 CUMBERLAND 101 CARLISLE p~~~~]~O~yQ~~ ~ Appeal Date: 11-02-2012 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LIN_E_____________ b RETAIN LOWER PORTION FOR YOUR RECORDS a _________________________ _ REV-1547 EX (01-10) PC NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: MEALS ROBERT M FILE NO.: 21 11-0388 ACN: 101 DATE: 09-03-2012 RESERVATION CO TAX RETURN WAS ACCEPTED AS FILED EREST -SEE REVERSE N: ORIGINAL RETURN CHANGED 1. Real Estate (Schedule A) (1) 140,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 0.00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 0.00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) 0.00 of this form with your 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) (5) 8,883.69 tax payment. 6. Jointly Owned Property (Schedule F) (6) 0.00 7. Transfers (Schedule G) (7) 0.00 8. Total Assets (8) 148,883.69 APPROVED DEDUCTIONS ANO EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 27,589.27 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 57,292.79 11. Total Deductions (11) 84,882.06 12. Net Value of Tax Return (12) 64,001.63 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 64,001.63 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16 , 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID = 12-13-2011 CD015326 -5.90 08-27-2012 SBADJUST 0.00 (15) 0.00 X .00 0.00 (16) 64,001.63 X .045 2,880.07 (17) 0.00 X .12 0.00 (18) 0.00 X .15 0.00 (19) 2,880.07 AMOUNT PAID 2,885.97 0.95 TOTAL TAX PAYMENT 2,880.07 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 ' IF PAID AFTER DATE INDICATED, SEE REVERSE tF TOTAL DUE IS REFLECTED AS A CREDIT (CR), 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 December 12, 1982 -- if any future interest in the estate is transterced 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 appropriate county, or the issuance of and Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Retum, 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.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). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of tax (inGuding discount or interest) as shown on this notice may object within 80 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofaooeals.state. a.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. 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 audit of the account of the personal representative; or C) Appeal to the Orphans' Court. ADMINISTRATIVE 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, PO Box 280601 Warrisburg, PA 17128-0601 Phone (717) 787-6505. See page 4 of the booklet "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 penalty is computed on the total of the tax and interest assessed, and not paid before January 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 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 .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 that rate announced by the PA Department of Revenue. Rates for years 1982 through 2008 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1738) or on the Pennsylvania Department of Revenue web site www.revenue.state.oa.us. The applicable interest rates for 2007 through 2008 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 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.