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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 ~ ~ ~~. ~~ C ..,,{ rn"'*1 ~~ r ~~ .~ c~ • ~i ~,-~ ~~ ~'. ~ .5o P~ Pr-FF C~ (d;333'1~ 2~ a 8~8~