HomeMy WebLinkAbout12-7085BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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JOANNE HARRISON GH PC
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3820 MARKET ST
CAMP HILL PA 17011-4357
REVK-159 (12-11) REVOOOK9 DOCEXEC
Pennsylvania r
DEPARTMENT OF REVENUE
CERTIFIED COPY OF LIEN
~, ~ _~ 08 s Cur( ~
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
E I N :................................................ 20-1617964/000
Notice Date :....................................October 20, 2012
Notice Number :...............................679-435-812-101-5
To the Prothonotary of said court: Pursuant to the laws of the
Commonweath 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 ACCOUNT ID TAX TOTAL
PE OD PE OD
BE IN N
EMPL 92189887 01-01-11 03-3T-i1 0.00 451.97
EMPL 92189887 04-01-11 06-30-11 0.00 482.16
TOTAL: 0.00 934.13
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 965.63
INTEREST CALCULATION DATE: 01-13-13
The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy
of a lien against the above-named taxpayer for unpaid tax, interest, additions or penalties therein due from such taxpayer and which, after demand for
payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of
Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be.
i'~~
S ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
October 20, 2012
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COIwIMA()I+t1AfF,ALTH f~F PEMN~YLYAlNA
VS
JOANNE HARRISON CLOUGH PC
NOTICE OF TAX 41EN
filed this day of
at m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 14p4, as'amended:
Liens for Personal Income Tax and Errrlfabyer WithhokGng Tax arise under
Section 345 of the 'fax Reform Code of 197t, 72 P.S. Section 7345, as
amended.
Liens for Realty ,Transfer Tax arise under Section 1112-C of the Tax Reform
Code of 1971, 72 P,S: SecUcxt 8112-C, as amended.
Liens for Liqub Fuels Tax arise ender Section 13 of the Liquid Fuels Tax Act,
72 P.S. Sectiiorr281 f-M, as amended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road. Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S- 961'5).
Liens for Inheritance Tax and Estate. Tax arise under the tnheritanc® and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
death poor to December 13, 1982, Hens odes under the tnheritarlce and Estate
Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.).
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Trara;portation Asslstanoe Fund Taxes and Fees arise under Section
242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 7242,
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Cade, (75
PA C.S. 9815).
L{EN& FQR TAF~I~IALTIES ACID T
GENERAL INFORMATION:
o r n T i ,r,~ provided under the Fiscal Code arise at the time of
se ement ( ent) and are-liens upon the franchises and property, both
real and personal, avflit no. finther Notice. The frlirrg of a Notice of Lien with a
county Prothonotary is not a requisite, amid the lien remains in fuU force and
validity without fikng of tevival until paid.
Inheritance Tax Liens are liens on real estate wh~h continua until tax is paid
Persona! Income Tax. Ember Uilithtl9ldin4 Tax, Realty Trans€er Tax. Sale:
~L Ilen8 are Hens upon tttB srericiU$~ wgllf as ~1d tall
property o taxpayers, but only after they have been entered and dooitlt~d of
record by the Prothorotary of the county where such property is situated and
shah not attach to stock of goods, wares, or merchandise regularly used in the
ordinary course of business of fife taxpayer, The lien has pruarity from the date
of entry of record.
PLACE nF THE t°fUtifta tiQT1G!£ FQR1Al1
PLACE OF FILING: The notice of lien shall be filed: (a) {n the ease of Real
Property, in the office. of the Prothortol~ry of the county in which the property
subject to the lien is sltrIated and (b) in the case of Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the pro~rerty Ct to lien is situated.
AUT~ZIG.~;IAtYlL raF NA71[~.F erwtra aau~rrv csc unru~G
GENERAL RULE: AGCOraling to fife Fiscal Code, the Notice of Lien is
automatlCSfiY revMed and does not ri~g1/tfe retilhig of the Notice by the
Commorwvealth. Any Notice of Lien filed by the Commornveatth shall have
priority to, and be paid in full, t>~re any o8ter obkldatibn, ant, claim,
lien, or estate is satisfied from a stli~agtlent jud+cial sate or Aablfity with which
the property may t>'e charged. ~,~ The Commonwealth does not
maintain priority of tax liens oust arty existing mortgages or liens which are
properly recorded at the time that the tax lien is filed. ~ Act of December
12, 1994, P.L. 1015, No. 138,
REkEAt3E pF IIEN
Subject fA such regula5on as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a eer'Eificate of releErse of any lien imposed
with respect to any tax 'rf: (f) the liability! is satisfied, sat faction consisting of
payrnent of the amount as~ssl®d together with aM interest and costs in respect
.'thereof; or (2) the Hattflily has 'becx-me le$any unenfarCagasble. E7tCl~pTfON:
Interest on Corporation Taxes is oornputed a#Ibr a Bert is paid..
SETTL,EMfiNT t?F ACGCYtifyT
The "Total° column (Column 6) for each type of tax listed on this Notice of Lien
includes the balance of ta~rdiae (Cofitmn 5) plus al~esaed addiitions and/or
penafttl3s, and asssed and accn,erd int®rast up to ffze interest corhlputation
date on the face o€ this notice.
tf payment or settlement of account is made after the interest computation date
the payrriisant must include the lien filing costs and accrued int®rest from the
interest oomputatbn darts to and through the payrnertt date.
For any delinquent taxes due on or before December 31.,.198.1, interest is
imposed at the following rates.
C.S., F.F., C.L., C.N.L. - 6 % PER ANNUM DUE DATE TG PAYMENT DATE
C.I. G R., G.A., S.T. - 6°/ PER ANNUM DUE DATE TO PAYMENT DATE
B.L. N.E., G.P., M.1.
P:U R . -8 % PER ANNUM ((DUE DATE TO PAYMENfi DATE)
- 1 % PER MONTH QR FRACTION (DUE DATE t0 PAYMENT. DATE)
PI.T„ E.M:T. - 314 OF t°k PER MONTH OR FRACTION
S: & U. - 314 OF 1 % PER MONTH OR FRACTION
R.T.T. -6% PER ANNUM
INH & EST. - 60k PER ANNUM
L.F.T.; F.U.T. - t% PER MONTH OR FRACTION
M.C. R.T. -1°/ PER MONTH OA FRACTION
O: F.T. - 16% PER ANNUM
For all taxes that are originally due and payable on and after January i, 1982,
the PA Department of Revenue wiN calculate daily interest on all tax
def~ierrc;ies using an annual interest rate tttalt will vary from calendar year.
interest is Calotl~ted on a daily t~asis at the fofbwing rates;
DEhINQUENT DATE INTERE57 RATE DAILY INTEREST FACTOR
1J1;IB+i THRiJ 1281 /84 1 t % .000301
1/1166 THRU 12!31/85 13% ,000358
}/1/86 THRU 12131!86 10% .000274
}/}167 THRU 12/31/87 9°~ .D00247
4ft/91 TWRU 12/3}FJf 11:% .000301.
111/92 TWRU 12!31/92 9% ,000247
1/1/94 THRU 12/31/94 7% :p00192
1/1195 THRU 12/31!90 9% ,000247
1!1l99THRU 12(31!99 7010 .000192
1/1100 THRU 121/00 $% .000219
}/1101 THRU 12/31/01 9°~ 000247
1/1/02 THRU 12~1~p2 001 - .fl00}64
1/1/03 THRU 52131 N3 6% ,000137
1!1!04 THRU 12131/04 4%. .0001'40
111/05 THRU 12!31!05 5% 00013?
1/1106 THRU 1:?131/06 7% .000192
t/t,a0~ rtIRU }21311D7 B% 000219
11110® THRU }2/'31ID8 7%o p00192
1n/d9 TWRU f2t31ro9 5% 000137
t/11fOTW1~{.112131110 49'0 .000!10
1/1/11 THRU 12/31/12 3% 000082
---Taxes that become delinquent on or before Dec. 31, 1981 are subject to
a constant interest rate until the del~quent bal®rtee ~ paid off.
---Taxes that become de~nquenion'or after Jan. 1, 112 are subject to a
variable interest vase that changes e~a[vlt c~ket~lar year.
---Interest is cafculated as folktws:
IN'P'EHEt ~ 4 , ~ T ~4 DAYS
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
JOANNE HARRISON CLOUGH PC
3820 MARKET ST
CAMP HILL PA 17011-4357
pennsytvania
DEPARTMENT OF REVEWUE
AUTHORITY TO SATISFY
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY
PENNSYLVANIA
DOCKET NUMBER. 12CT7085
DATE FILED. November 20, 2012
EIN' 20-1617984/000
NOTICE NUMBER' 948-753'214-080-7
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the
above -captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction, are hereby authorized and
empowered in the name and stead of the Plaintiff to enter full satisfaction upon the record as fully d effectually,to
all intents and purposes, as we could were we present in person to do so. For doing so, this shall be sufficient warrant
of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 07 day of August, 2014.
Daniel Meuser
Secretary of Revenue
Mary Hubler
Director, Bureau of Compliance
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