HomeMy WebLinkAbout13-0057BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
DURBOROW, CINDY
513 BRIDGE ST APT 2
NEW CUMBERLND PA 17070-1955
~pennsylvania ;a. ®R
DEP;a~T?"ERT OF REJENUE
REVK-159 !1 ? 11 la[_"OOOK9 DOCEXEC
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
SSN :...............................................191-42-8622/000
Notice Date :....................................November 20, 2012
Notice Number :...............................727-110-712-111-5
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1
TAX TYPE 2
ACCOUNT ID 3
PER OD
BEGIN 4
PER OD
END 5
TAX 6
TOTAL
EMPL 91227815 01-01-06 03-31-06 198.13 416.23
SALES 82178934 01-01-06 03-31-06 1,482.86 2,643.76
EMPL 91227815 04-01-06 06-30-06 198.13 :392.94
SALES 82178934 04-01-06 06-30-06 1,482.86 2,617.85
EMPL 91227815 07-01-06 09-30-06 198.13 359.72
SALES 82178934 07-01-06 09-30-06 1,482.86 2,591.66
EMPL 91227815 10-01-06 12-31-06 198.13 326.34
SALES 82178934 10-01-06 12-31-06 1,482.86 2,564.01
EMPL 91227815 01-01-07 03-31-07 152.36 232.75
SALES 82178934 01~~01-07 03-31-07 1,487.63 2,543.58
EMPL 91227815 04-01-07 06-30-07 152.36 305-86
SALES 82178934 04-01-07 06-30-07 1,487.63 2,513.93
EMPL 91227815 07-01-07 09-30-07 152.36 302.79
SALES 82178934 07-01-07 09-30-07 1,487.63 2,483.31
EMPL 91227815 10-01-07 12-31-07 152.36 299.85
SALES 82178934 10-01-07 12-31-07 1,487.63 2,454.22
EMPL 91227815 01-01-08 03-31-08 191.72 374.00
SALES 82178934 01-01-08 03-31-08 1,544.42 2,521.23
EMPL 91227815 04-01-OS 06-30-08 191.72 370.61
SALES 82178934 04-01-p8 06-30-08 1,544.42 2,494.25
EMPL 91227815 07-01-OS 09-30-08 191.72 367.22
SALES 82178934 07-01-08 09-30-08 1,544.42 2,467.26
INTEREST CALCULATION DATE: 02-13-13
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 dem~ind for
payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonweafttl of
Pennsylvania upon the taxpayer's property -real, personal or both - as the case may be.
S C ARY OF REVENUE
(OR UTHORIZED DELEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
November 20, 2012
DATE
M
COMMONWEALTH OF PENNSYLVANIA
VS
DURBOROW, CINDY
NOTICE OF TAX LIEN
filed this
day of
at m.
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice of lien shalt be filed: {a) In the case of F~eal
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 Personal Property, whether
tangible or intangible, in the office of the Prothonotary of the county in which
the property subject to lien is situated.
AUTOMATIC RFVIUAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL .RULE: According to the Fiscal Code, the Notice 'af Lien is
automatically revived and does not require refiling of the Notfce by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shalt have
priority to, and be paid in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged.. EXCEPTION: The Commonwealth does not
maintain priority of tax liens over any existing mortgages. or liens which are
properly recorded at the time that the tax-lien is filed. ~; Act of December
i2, 1994, P.L. 1015, No. 138.
RELEASE OF LIEN
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 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. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 2611-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 Ftoa~' Tax arise under Chapter 96 of the PA Vehicle
Code, (75 PA'. C.S. 9615).''
Liens for Inheritance Tax and Estate Tax arise under the Inheritance and
Estate Tax Acf of 1882, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 et. seq.,,72h.PA. C.S.A. Section 1701 et. seq. (For decendants with dateaf
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 "P.S. Section:24$5 - 101 et. seq.).
Liens for State, or State and Local-Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance,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 Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corporation Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further Notice. The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force. and
validity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Per pal Inc me Tax Em I r Withhol in Tax R I Tr n f r T les
and Use Tax Liquid F~tatr ax Fue! Use Tax r ex and
Motorbus Tax Nens are hens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county where such property is situated and
shall not attach to stock of goods, wares, or merchandise regularly used in the
ordinary course of business of the taxpayer. The lien has priority from the date
of entry of record.
Subject to such .regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate of release of any Nan imposed
with respect to any`tax if: (t) the IiabiUty is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
thereof; or (2) ttte liability has become legally unentarceable. EXCEPTIONV:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total"column (Column. 6) for each type of tax listed on this. Notice of Lien
includes the balance of tax. due (Column 5) plus assessed additions andlor
penalties, and assessed and' accrued interest'up to the interest computation
date on the face of this notice..
If payment or settlement-of account is made after the interest computation date
the .payment must include the Iienfiljng :costs and accrued interest from the
interest computation date to and through the payment: date.
For any delinquent taxes due on ar before December 31, 1981, interest is
imposed atthe follouvfng rates.
C.S., F.F., GL< C.NJ. 6% PER ANNUM (DUE DATE TO PAYMENT DATE}
C.i., G R , C.A., S.T. 6% PER ANNUM (DUE DATE TO PAYMENT PATE)
B.L., N E., G.P.. M.t. 6 % PER ANNUM (pUE DATE TO PAYMENT pA7Ep
P.U.R.. - 1 % PER MONTH OR FFUtCTfON DUE DATE TO PAYMENT DATE.}
P.I:T., E.M.T. 3/4 OF 1°o PER MONTH OR ERA~TION
S. & U. - 3/4 OF 7 % PER MONTH OR'FRAGTION
R.T.T. - 6 % PER ANNUM
INH & EST. - 6I PER ANNUM
LF.T., F.U.T. - t % PER MONTH OR FRACTION
M.C. R.T. - 1 % PER MONTH OR FRACTION
O.F.T. -18% PER ANNUM-
For all taxes that are originally due and payable on and. after January 1, 1982,
the PA Department of 'Revenue will calculate daily in#erest on all tax
deficiencies using.. an annual interest rate that will vary from calendar year,
Interest is calculated on a daily basis at the following. rates:
DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR
7!1!84 THRU 12/31/84 11 % .000301
i1~/85 THRU 72137/85 13 % D00356
117!86 THRU 72/37/86 10 % .000274
1/7187 THRU 12/31 f$7 9% .000247
V7/91 THRU 12/31/91 1 t % .000.307
7/i792 THRU72131192 9% .000247
7 /1/94 THRU 12/31 /94 7 % .0007 92
111!95 THRU 42137198 9% 000247
1/inJ9THRU 12/37/99 7% OOOt92
7/7/00 THRU t2131ro0 8 % .000219
1!1/01 THRU 12/31/07 9°ie :000247
7/1102 THRU 12/37/02 6 % ODDf64
111/03 THRU 12/31/D3 5 % .000137
1/1104 THRU 12/31/04 4% .000770
1/7/05 THRU 12Y31/05 5% ,000437
1liro6 THflU 12131ro6 7% ..000}92
7nro7 TwRU 72/3tro7 6% DDD27s
7ltro8 THRU 72031/08 7% 000192
1 /7 /D9 THRU 12/31 /09 5 % :000437
111 /40 THRU 12!37 /7 0 4 % 000 H O
711/11 THRU 72/31/12 3% .000082
---Taxes that become delinquent on or before Dec. 31, 1981 are subject to
a constant interest rate until the delinquent balance is paid off.
---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a
variable interest rate that changes each calendar year.
---Interest is calculated as follows:
INTEREST =(BALANCE OF TAX UNPAID) X (Nt711A8ER OF DAYS
DELtNQi1EN'n X (DAILY IN"I't=REST 1=ACTOR)
EMPL
91227815
10-01-08 12-31-08 191.72 364.11
441
68
2
SALES 82178934 10-01-08 12-31-08 1,544.42 .
,
84
418
EMPL
91227815
01-01-09
03-31-09 221.93
28
753
1 .
2,750.28
SALES 82178934 01-01-09 03-31-09 .
,
221
93 416.05
EMPL 91227815 04-01-09 06-30-09 .
28
1
753 2,728.42
SALES 82178934 04-01-09 06-30-09 ,
.
221 93 413.19
EMPL 91227815 07-01-09 09-30-09 28
1
753 2,706.32
SALES 82178934 07-01-09 09-30-09 ,
.
221 93 410.61
EMPL 91227815 10-01-09 12-31-09 175328 2,685.17
SALES 82178934 10-01-09 12-31-09
32
236
434.95
EMPL 91227815 01-01-10 03-31-10 .
26
626
1 2,474.54
SALES 82178934 01-01-10 03-31-10 ,
.
236
32 432.50
EMPL 91227815 04-01-10 06-30-10 .
26
626
1 2,458.26
SALES 82178934 04-01-10 06-30-10 .
,
236
32 430.14
EMPL 91227815 07-01-10 09-30-10 .
26
1
626 2,441.80
SALES 82178934 07-01-10 09-30-10 ,
.
236
32 427.98
EMPL 91227815 10-01-10 12-31-10 .
26
626
1 2,426.25
SALES 82178934 10-01-10 12-31-10 .
,
TOTAL: 35,579.64 58,504.46
FILING FEE(S): 21.50
SATISFACTION FEE(S): 10.00
SETTLEMENT TOTAL: 58,535.96
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