HomeMy WebLinkAbout11-16-12NOTICE OF INHERITANCE TAX
n A) s ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXES ~E~,C„ ~.,, ~ ONS AND ASSESSMENT OF TAX
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CARLISLE PA 17013-3202
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REV-1547 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WAGNER JOHN MFILE N0.:21 11-1312 ACN: 101 DATE: 11-12-2012
TAX RETURN WAS: C X7 ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (SChetlule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Lash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (SChetlule F)
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
~ Pennsylvania
DEPARTMENT OF REVENUE
REV-1547 EX AFP (09 -12)
NOTE: To ensure proper
credit to your account,
submit the upper portion
of this form with your
taX payment.
IB) 33.463.71
I9) 21.826•
clo) 8.161.69
11. Total Deductions 111) 29,988.01
12. Net Value of Tax Return C12) 3,475.70
13. Charitable/GOV¢rnmental Bequ ests; Non-elected 9113 Trusts (SChetlule J) 113) 3.475.70
14. Net Value of Estate Subject to Tax 114) .00
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fi0ures that include the total of all returns assessed to date.
ASSESS MENT OF TAX:
15. Amount of Line 14 at spousal rate C15) .00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate (16) -00 X 045 = .00
17. Amount of Line 14 ak sibling rate (17) -DD X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Dua 119)= .00
TAX CREDITS:
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID (-) ApOUNT PAID
DATE 11-12-2012
ESTATE OF WAGNER JOHN M
DATE OF DEATH 11-20-2011
FILE NUMBER 21 L1-1312
COUNTY CUMBERLAND
ACN 101
APPEAL DATE: 01-11-2013
(See reverse side under 06jections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE OUE ~{~
FDR CALCULATION DF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. C`
APPRAISEMENT: Efforts to obtain an inheritance tax return have been exhausted for the estate reterencetl. Therefore, the filling
requirements have been waived. The department, however, reserves the right to assess any assets that maybe
recovered at a future time.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1962 - if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiades 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 collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills indicated on the front of the notice.
Make check or money order payable to: REGISTER OF WILLS, AGENT.
Failure to pay the tax, interest, and penahy due may result in the filing of a lien or the issuance of an Orphan's Court citation.
REFUND (CR): A refund of a tax credit not requested on the tax return 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.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour forms ordering
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 disalbwance of deductions, or assessment of tax
(including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice.
Or sending a written protest to: PA Department of Revenue, Board of Appeals, PO BOX 281021, Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative; or
C) Appealing to the Orphans Court.
ADMINISTRATIVE
CORRECTIONS: 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, Hardsburg PA 17128-0601, Phone (717) 787-6505. See page 4
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 albwed.
INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from date of death, to the date of
payment. Annual interest rates are available on Form REV-1611, available at www revenue state pa us, or upon request by
calling 1-688-728-2937.
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 calculation date shown on the Notice, additional interest must be calculated.