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Home My WebLink About01-07-13! , _. ~~~~ :~R~~~~E TAX ~ pennsylvania BUREAU O F INDIVIDUAL TAXES APPRAIS y~, ~Q~AlL~yf ~0~ DISALLOWANCE `` E~~ ~ DEPARTMENT OF REVENUE f~~pD A~~E SMENT OF TAX INHERITANCE TAX DIVISION OF D 1 hIJ A REV-1547 EX AFP (12-12) PO 80X 260601 ~j HARRISBURG PA 17128-0601 Ul~ Jii,~ r ~~~ ~ ~ O U DATE 12-31-2012 (~~E~~( ~`° ESTATE OF GRIFFIE MARLIN J ~RPNANS' C~9R~ OF DEATH 01-09-2012 CUMBERLAh~~i ~~IL~~,NUMBER 21 12-0091 b~U ~ CUMBERLAND SETH T MOSEBEY ACN 101 MARTSON LAW OFFICE APPEAL DATE: 03-01-2013 10 E H I G H S T (See reverse side under Objections CARLISLE PA 17013 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------- --------- REV-1547 EX AFP X12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE ------------------ OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GRIFFIE MARLIN JFILE N0.:21 12-0091 ACN: 101 DATE: 12-31-2012 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) •0 0 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .0 0 credit to your account, 3. .00 Closely Held Stock/Partnership Interest (Schedule C) C3) submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •0 0 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 65,804.33 6. Jointly Owned Property (Schedule F) (6) .0 0 7. Transfers (Schedule G) (7) 159, 125.76 s. Total Assets cs) 224.930.09 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) fig) 2 2,358.4 6 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 4.916.34 11. Total Deductions X11) 27,274.80 12. Net Value of Tax Return (12) 197,655.29 13. Charitable/Governmental Bequests; Non-elected 4113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax (14) 197,b55.29 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 0 0 - .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate C16) _0 0 x 04 5 = .00 17. Amount of Line 14 at Sibling rate (17) _0 0 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 197,655.29 X 15 = 29,648.29 14. Principal Tax Due c19)= 29,648.29 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-30-2012 CD015768 1,482.41 35,000.00 TOTAL TAX PAYMENT 36,482.41 BALANCE OF TAX DUE 6,834.12CR INTEREST AND PEN. .00 TOTAL DUE 6,834.12CR * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DU~ FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~ RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or en~oywent to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Cowmonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirewents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by cowpleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the devartment's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the departwent's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Anv Party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may obiect within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardofapPeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec ronlc pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written protest to PA Department of Revenue. Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions nay not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg. PA 17128-0601 or call (717) 787-6505. See Page 4 of "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 allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8Y. .000219 2001 9% .000247 2002 6% .OD0164 2003 5% .000137 2004 4Y. .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is made after the interest computation date shown notice, additional interest must be calculated. REV•1470 EX (01-1d~ ~ ~ pennsylvan~a DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 INHERITANCE TAX EXPLANATION OF CHANGES NUMBER Griffis, Marlin 2112-0091 REVIEWED BY ACN Justin R. Gilmore 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES A 1-2 The value of this item has been suspended from the appraisement of the return until the final value can be determined. Real estate suspension is only allowed for up to 15 months after date of death. If at this point the property has not sold, the estate must submit an alternative means of valuation. Row Page 1