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Home My WebLink About13-0111PADEPAR7MENTOFREVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 77728-0948 • ,. NEV-159 CM DOCEXEC (10-09) ,.. c-~ ~ .=r4 --~ -v3 ~.' r- ~~'' -~+ ° ~° -~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ p ~ ~ ~; NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Couanwealth of Penns vl wania, there is herewith frans~i tt ed a certified coPY of a lien to ne enteree of recora in voer county CERTIFIED COPY OF LIEN 078-48-1337 SHELDON ROZEN SHERRY ROZEN PO BOX 362 NEW KINGSTOWN PA 17072-0362 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2010 FEB 07 2012 T06329 1392.00 3059.14 TOTALS 51392.00 53059.14 INTEREST COMPUTATION DATE F E B 2 8 2 0 1 3 FILING FEE(S) 521.50 fhe undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ?ennsylvania, certifies this to be a true and correct copy of alien against the above-named 5 1 0 • 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which after demand for a ment thereof remains un aid Th t f h , p y , p . e amoun o suc unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania ' apon the taxpayer s property, real, personal or both, as the case may be. ~JJ // SETTLEMENT TOTAL 5 3 0 9 0. 6 4 ~,~~~ ~'a 1. so ~~t-a~ DEC o 6 2012 Ct~/ I~9228q~ SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~'$f~'Q~'`' ~a~+irtoHwEALrw o~ PEtiNSY'L1fANIA V. SHfLDElN ROZEN & SHERRY ROZEN NOTICE OF TAX LIEN Fred thi day of CLERK Cor Register) LIENS FOR TAXES f Liens for Corporation Taxes arise under Section 1401 0, the !:seal Cade, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Cade of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arisz 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 Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax 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 decedents with date of death prior to December 13, 1982, liens arise under the Inheritance. 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 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 the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Chapter 900ofothehVehecle Codetle(755Paa CC SS 9013) arise under LIEN FDR TAXES, PENALTIES ANI3 INTEREST Gznerai information: r oration iax iens provided under the F'scai Code arise a*. the time o sett ement 'assessment) and are ?iens upon the frar:- chises and property, bbth rear and personal, with no further no- tice. Thz filing ;,r a Notice of a Lien with a county p-r~o onotary isnot a requisite. and the lien remains in full force and vald?ty wiihcut filing or revival until paid. Inhzritanc T x iens a're liens on real estate which continue unt~tax is pay Personal Income Tax Employer Wi~hh~cld~;~n fUg~s~..R?alt.-v~,Trans- er Tax Sales ana use ~o~ ~-Oj ~oany Fran Mo or rrie s Roaa iax ~~~~~~u~ chise ax and Li u~d ue s and uel ~ ax 'iens are iens upon the' ranch szs as we as rea and personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property ~s situated. These liens shall not attach to stock of goods, wares, of thectaxpayerreThealienshas prioheityrdfromrtheodate of entryeaf record. PLACE DF FILIM~ NOTICE FORM Place of filing: The Notice of Lien shall be filed: Ca) In the case of real property, in the office of the pro- thonotary df the county in which the: property subject to the lien is situated and (b) .n 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 REVIVAL -0F NO7ICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is autom~ at~jY revived and does not. require refiling of the Notice by the commonwealth. Any Notice of Lien riled by the commonwealth shall have priority to,.and be paid in full, before any other obligation, judgement, clam, lien or estate is sat- isfigd from a subsequent judicial sale or liability with which the property may be charged. Exceotion: Tne commonwealth does net maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied. satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the ?en is paid. CLASSES OF TAX S C (O1) Capital Stock Tax . . F F (02) foreign franchise Tax . . C.L. (03) Corporate Loans Tax Tax I N C (04) Corporate Net Income . . . I C (05) Corporation Income Tax . . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) g.L. E N (50) Net Earnings Tax . . G p (60) Gross Premiums Tax . , I M (70) Marine Insurance Tax . . A C (80) Cooperative Associations . . P.I.T. PA I ncome Tax (PA-40) e Tax (Employer Withholding) E.M.T. PA I ncom 3 U, State Sales and Use Tax . L S. & U. 'ipcal Sales and Use Tax R.T T Realty Transfer Fax , , iN. & EST. Inheritance and Estate Tax {Gasoline) ,;, ~ , Liquid Fuels Tax Fuels Use Tax (Diesel and Specia rues=~ r ~ .. M C R.r, Motor Carriers Raad Tax O,F.T, Oil Franchise Fax 4r~., Public Transportation Assistance un~ Taxes _ - M.T. 8iJ5 Motorbus Road Tax ' L.F. A F.T. Liquid Fuels ahd Fueis lax SETTLEMENT OF ACCDUNT The "TOTAL" (column 6} for each type of tax listed on this Notice of Lien comprises the baianeedf taxdue(eolumn 5 ~li~s assessed additionsand/or penalties ahdassessed and accrued interest to the interest computation date do the face. of the Notice. If payment or settlement of the account is made after the},n serest computation date, the payment must include ±he 1i~n 'ng costs and accrued interest from the interest eomputat~~~ date to and through the payment date. For any delinquent taxes due qn or before Dec. 3i, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date} C.I.,G.R.,C.A.,S.T. - 6% per annum (due date to payment date} S.L „ N.E.,G.P.,M.I. - 6% per anhum (due date to payment date) P,U.R. 1% per month or fraction (due date to payment date} P:I.T.,E.M.T. 3/4 of 1% per month or fraction S & U 3/4 of iX per month or fraction R.T.T. 6% per annum iN. & EST. - b% per annum L.F.T.,F.G.T. - 1% per month or fraction M.C.R.T. - i% per month or fraction O F T - 18% per annum for all taxes that are originally due and payable on and the PA Department of Revenue will calculate 1982 t 1 , , after Jan. daily interest on all tax deficiencies using an annual interes to calendar year. rate that will vary from calendar year The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interli% Rate Daily In000301 Factor 1/1/88 thru 12!31!91 9% ,000241 X 1/1/92 thru 12/31./92 .000192 1/1/43 thru 12/31/94 1/1/95 thru 12/31/98 9% .000247 000192 1!1/99 thru 12/31/99 1/1100 thru 12/31/00 8% . .000219 000247 1/1/O1 thru 12/31/01 9X . .000164 1/1/02 thru 12/31/02 5% 1/1/03 thru 12/31/03 .000137 000110 1!1/04 thru 12/31/04 1/1105 thru 12/31/05 . .000137 000192 1/1/06 thru 12/31/06 9 , .000219 % 1/1/07 thru 12/31/07 1/1/OB thru 12!31/08 .000192 000137 1/1109 thru 12/31/09 5X 4X . .000110 111/10 thru 12!31/10 11 th~k 2631/12 3~ 1/1/ me delinquen on 00~~821981 or before Dec. ( -- axes a eco constant interest i rate until the delinquent n a will rema balance is paid in full. delinquent on or after Jan. 1, 1982 are ---Taxes that become subject to a variable interest rate that changes each caiendar year. ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X INTEREST = pA1LYCIN~EREST FACTOR, * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. be obtained by calling PA 1988 ma ** Interest rates prior to f Revenue Taxpayer Service y & Information Center, Dept. o (117) 787-1064. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 1/25/2013 FEW-1327 CM(05.11)DOMIC(M) COMMONWEALTH OF PENNSYLVANIA AUTHORITY TO REMOVE LIEN DEPARTMENT OF REVENUE FILED IN ERROR V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, SHELDON ROZEN PENNSYLVANIA SHERRY ROZEN PO BOX 362 Docket Number 13CT111 NEW KINGSTOWN PA 17072-0362 Date Filed JAN 07 2013 Class of Tax ANNUAL Account Number 078-48-1337 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue,the Plaintiff in the above action, acknowledges the above-captioned lien/judgment note was filed in error and should be removed from the court records. You,the Prothonotary of said Court,are hereby authorized and empowered, In the name and stead of the plaintiff,to remove said lien from the record as fully and effectually,to all Intents and purposes,as we could were we present In person to do so. For doing so,this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF,there Is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania,this 25th day of January,2013. ll -� Daniel Meuser Secretary of evenue Mary Hubler Director, Bureau of omp iance Cw4 `:Pd 04- �170 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY,PENNSYLVANIA 1 , T i1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. S14ELDON ROZEN &SHERRY ROZEN AUTHORITY TO REMOVE LIEN FILED IN ERROR