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Home My WebLink About02-08-13INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS BUREAU OF INDIVIDUAL TAXES ,,nn INHERITANCE TAX DIVISION RECOR~E~ Vi ~sisL. ~~ PO BOX 280601 G V ('1 ~i ~ HARRISBURG PA 17128-0601 REGtSTL~ OF ~~~~~! S ~'~3 DEB 8 ~Ci 2 CQ CLERK i~ PEGGY A BIT-~Qfi~NA~iS' ~C~1i'~T 3D0 4TH STREETC®l~LR~ANL ~~,, Pr's. SUMMERDALE PA 17093 -~ ~~ pennsylvan~a DEPARTMENT OF REVENUE REV-1604 EX AFP C12-12) DATE 02-01-2013 ESTATE OF LIDDICK ANNA DATE OF DEATH 05-07-2011 FILE NUMBER 21 11-0605 COUNTY CUMBERLAND SSN/DC ACN 11133734 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-1604 EX AFP C12-12~ ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ** DATE: 02-01-2013 ESTATE OF: LIDDICK ANNA DATE OF DEATH: 05-07-2011 COUNTY: CUMBERLAND FILE NO.: 21 11-0605 S.S/D.C. N0.: ACN: 11133734 ADJUSTMENT BASED ON: PROTEST BOARD DECISION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: RIVERVIEW NATIONAL BANK ACCOUNT NO.: 100102786 TYPE OF ACCOUNT: C ) SAVINGS CX) CHECKING C ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 01-11-2010 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 0.500 .00 _ .00 .00 X .045 .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID 06-22-2012 CD016164 .00 34.11 a TOTAL TAX PAYMENT 34.11 BALANCE OF TAX DUE 34.11CR INTEREST AND PEN. .00 TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE Is REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS RECaRa~a aF~~cE of RE615~ER aF ~d1LLS ~fi3 FEB 8 Pi=1 2 CO PEGGY A BITTING CiLER(~ ~1~ 300 4TH STREET BOX ~4~~~"5. COt1Ri SUMMERDALE PA CUMBERLAFlC CC., PA '~~1 Pennsylvania DEPARTMENT OF REVENUE REV-1604 EX AFP C12-12) DATE 02-01-2013 ESTATE OF LIDDICK ANNA DATE OF DEATH 05-07-2011 FILE NUMBER 21 11-0605 COUNTY CUMBERLAND SSN/DC ACN 11133735 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-1604 EX AFP C12-12) ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ** DATE• 02-01-2013 ESTATE OF: LIDDICK ANNA DATE OF DEATH: 05-07-2011 COUNTY: CUMBERLAND FILE NO.: 21 11-0605 S.S/D.C. N0.: ACN: 11133735 ADJUSTMENT BASED ON : PROTEST BOARD DECISION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: RIVERVIEW NATIONAL BANK ACCOUNT NO.: 200125273 TYPE OF ACCOUNT: CX) SAVINGS ( ) CHECKING C ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 01-11-2010 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 0.500 .00 .00 .00 X .045 .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID 06-22-2012 CD016165 .00 95.06 TOTAL TAX PAYMENT 95.06 BALANCE OF TAX DUE 95.06CR INTEREST AND PEN. .00 TOTAL DUE ~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE DF THIS FORM FOR INSTRUCTIONS. ~~ t ` ., f BOARD OF APPEALS P O Box 281021 HARRISBURG, PA 17128-1021 Pennsylvania DEPARTMENT OF REVENUE BOARD ~FAPPEALS BRUCE D FOREMAN ESQ FL 6 112 MARKET ST HARRISBURG, PA 17101-2015 IN RE ESTATE OF: LIDDICK ANNA DOCKET NOS TAX TYPE APPEAL TYPE FILE NUMBER: ACN APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: 1214160,1214161 Inheritance Protest 2111-0605 11133734,11133735 4/23/2012 6/14/2012 SUSAN ZAPCIC Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email:szapcic@pa.gov October 18, 2012 DECISION AND ORDER On April 23, 2012, the Department issued two notices of appraisements and assessments that imposed tax at the 4.5% lineal rate on Riverview National Bank checking and savings accounts. Petitioner has now established that decedent's taxable interest in these accounts have been previously included with the funds reported as Item 2 A on Schedule F of the original inheritance tax return. To correct any duplication, ACN Nos. 11133734 and 11133735 should be stricken. • r LIDDICK ANNA Page 2 of 2 BOARD DOCKET NO. 1214160 Accordingly, it is hereby Ordered that protests are sustained. ACN Nos. 11133734 and 11133735 are hereby stricken. FOR THE BOARD OF APPEALS LAUREN A. ZACCARELLI, CHAIR ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE OF CHIEF COUNSEL, P.O. BOX 281061, HARRISBURG, PA 17128-1061. ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU BY THE APPROPRIATE BUREAU. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). Board of Appeals PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us