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Home My WebLink About04-1077BUREAU OF ZNDZVTDUAL TAXES TNHERTTANCE TAX DTVZSTON PO BOX 280601 HARRTSBURG, PA 17128-0601 SARA E HARRIS C/O 1205 KINGS CIRCLE HECHANICSBURG PA 17050 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DISALLONANCE OF DEDUCTION~, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS FILE NUMBER COUNTY SSN/DC ACN DATE 11-15-Z00q ESTATE OF MORELAND DATE OF DEATH 01-OZ-ZOOq D MBERLAND 190-10-9991 0q115515 Amoun'~ Rem i 'l:'lced GENEVA S MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ m m m mm m mmm mmm m mmmmmmmmmmmmmmmm mmm m mmmmmmmmmmmmm mmmmmmmmmmmmmm mmm m mm m mmmmmmmmmmmmmmmmmmm m mm m m mm mm mm mmmmmmmmm m m m m m m REV-1548 EX AFP ¢01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-15-200~ ESTATE OF MORELAND GENEVA S DATE OF DEATH 01-02-200q COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 190-10-9991 ACN 0q115513 TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0190109991 TYPE OF ACCOUNT: (~ SAVINGS C ) CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-0q-1999 Account Balance 1,879.88 Percent Taxable X 0.500 Amount Subject to Tax 939.9q Debts and Deductions - 2,008.2! Taxable Amount .00 Tax Rate X .q5 Tax Due .00 TAX CRED'rTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT.** PAYMENT RECEIPT DISCOUNT C+) DATE r,~UMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 IF PA/D AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A "CRED/T" ( CR}, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (7Z P.S. Section 91q0). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLSj AGENT. REFUND (CR): A refund of a tax credit, which was net requested on the Tax Return, may be requested by completing an · 'Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ere available online at ae~.revanue.steta.pa.us, any Register of Mills or Revenue District Office, or from the Department's Iq-hour answering service for forms orders: 1-800-36Z-Z050; services for taxpayers aith special hearing and/or speaking needs: 1-800-~7-30Z0 (TT only). OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Any party in interest not satisfied ~ith the apprais~ent, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of race[pt of this notice by filing ona of the following: A} Protest ta the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at wew.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals ~ebsite. You amy also sand a eritten protest to PA Department of Revenue, Board of Appeals P.O. Box Z81OZ1, Harrisburg, PA 17128-10Z1. Petitions may not be foxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxesj ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg~ PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid ~ithin three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is a11o~ed. The 15Z tax amnestY non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you ~ould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes Nhich became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q. All taxes Nhich became delinquent on or after January 1, 198Z Nil1 bear interest at a rate which Nil1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOq are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198~ ZoZ '.OOOSq8 1988-1991 llZ .OOO3Ol Zool 9Z .o00zq7 1983 16Z .000~38 199Z 9X .O00Z~7 ZOOZ 62 .00016q 198~ 112 .000301 1993-199fi 7Z .OO019Z 2003 52 .000137 1985 13Z .000356 1995-1998 9Z .O00Z~7 ZO0¢ qZ .000110 1986 102 .O00Z7~ 1999 7Z .OOO19Z 1987 9Z .O00Z~7 ZOO0 8Z ,000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice~ additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLONANCE OR DISALLONANCE OF DEDUCTIONs. AND ASSESSKENT OF TAX ON JOINTL! HELD OR TRUST ASSETS REV-1541 EX AFP 112-041 SARA E HARRIS 1205 KINGS CIRCLE MECHANICSBURG PA 17050 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 03-07-2005 MORELAND 01-02-2004 o y _ \~"'\~ CUMBERLAND 190-10-9991 04115512 Allount Rellitted GENEVA S MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 CUT ALONGc'lHIS':i.lllE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... - -'...._.-...__._---......_--~-------------------------------------------------------------------------------------............ REV"1548 II AFP ~;~1."'03) NOTICE OF 'iNHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DE~~TIONS, ~ND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-07-2005 ESTATE OF MORELAND GENEVA S DATE OF DEATH 01-02-2004 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 190-10-9991 TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 04115512 FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0190109991 TYPE OF ACCOUNT: () SAVINGS (X> CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-04-1999 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 409.24 0.500 204.62 .00 204.62 .45 9.21 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS. AGENT." TAX CREDITS: PAYMENT, RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 03-15-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 9.21 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .18 I TOTAL DUE 9.39 . IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . IF TOTAL DUE IS LESS THAN $1. NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR). YOU MAY BE DUE A REFUND. c>ee D"''''''DC:''' C:Tn~ n~ TH:IS FORM FOR INSTRUCTIONS. ) Q.~L COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN '* BUREAU OF INDIVlqpJP(~~\ INHERITANCE TAX DIVISION> ',j, "".oj PO BOX Z80601 ~;'~ ,'" .'" .. HARRISBURG PA 171Z8-0601 . REV-UD4 EX IFP 112-04) """''''5 LUU 18 tU\li:43 03-15-2005 MORELAND 01-02-2004 71 0187)32 CUMBERLAND 190-10-9991 04115512 Amount Ra..i Had GENEVA S CLEFU( ()F ORPHl\!\-fS SARA CL~A[JlA.R't!f 1205 KINGS CIRCLE MECHANICSBURG PA 17050 0,"\ - \~'1\ MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (01-03) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 03-15-2005 ESTATE OF MORELAND GENEVA S DATE OF DEATH 01-02-2004 COUNTY CUMBERLAND FILE NO. 70 0327432 ADJUSTMENT BASED ON: S.S/D.C. NO. 190-10-9991 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 04115512 FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0190109991 TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 10-04-1999 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 409.24 0.500 204.62 3,453.36 .00 .45 .00 NOTE: TO INSURE 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 TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE nn . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $I, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) <::1.....,,:::>'<- REV-1470 EX (6-88) * INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128..0601 DECEDENT'S NAME GENEVA S MORELAND FILE NUMBER REVIEWED BY ROBIN GRAFF ACN 700327432 04115512 ITEM SCHEDULE NO. EXPLANATION OF CHANGES THE DEDUCTIONS FOR FUNERAL EXPENSES IN THE AMOUNT OF $3,453.36 HAVE BEEN CREDITED TO THE ABOVE ACN Page 1 (Rev. 10/04) Before the Register of Wills of Cumberland County, Pennsylvania Name of Decedent: Dorothy R. Mukalian Date of Death: Seotember 22. 2004 File No.: 2004-01007 Status Reoort under Rule 6.12 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above captioned estate: 1. State whether administration of the estate is complete: Yes: X- No: 2. If the administration of the estate if not complete, state when the personal representative(s) reasonably believe(s) that the administration will be complete: Not Applicable 3. If the administration of the estate is complete, state the following: a. Did the personal representative(s) file a final account with the Court? Yes: --X- No: b. Did the personal representative(s) state an account informally to the parties in interest? Yes: --X- No: Signature: Typed Name: PA J.D. No.: Address: or informal is report. Copies of receipts, releases, joinders and approvals accounts may be filed with the Clerk of the Orphans' Court and m Dated: September /3 , 2006 90 :, Hd S I d3S 90QZ Telephone: Capacity: D X an . C 144 2320 Nor Second Street Harrisburg, PA 17110 (717) 238-6570 Personal Representative Counsel for Personal Representative -- ',. t 1 F:\H9~~Qi~-N\MUKALNSR\RULE612.WPD ~ (Rev. 10/04) Before the Register of Wills of Cumberland County, Pennsylvania Name of Decedent: Dorothy R. Mukalian Date of Death: September 22. 2004 File No.: 2004-01007 Status Report under Rule 6.12 Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above captioned estate: I. State whether administration of the estate is complete: Yes: X- No: 2. If the administration of the estate if not complete, state when the personal representative(s) reasonably believe(s) that the administration will be complete: Not Applicable 3. If the administration of the estate is complete, state the following: a. Did the personal representative(s) file a final account with the Court? Yes: --X- No: b. Did the personal representative(s) state an account informally to the parties in interest? Yes: --X- No: Copies of receipts, releases, joinders and approvals accounts may be filed with the Clerk of the Orphans' Court and m e atta l i: , :,\J, 1-!~: ..., ' , , Ji "r;J 1'.)1 I"/,~j '.1"'080 " , 'I' n-~. :;'\.) ) b~J iJ Signature: Typed Name: PA I.D. No.: Address: or informal is report. Dated: September /3 , 2006 t"..., -/,..-..". j : F:\ii~JE<:iiiQ~~~-N\MUKALNSR\RULE612. WPD Telephone: Capaci ty: o X an . C 144 2320 Nor Second Street Harrisburg, P A 17110 (717) 238-6570 Personal Representative Counsel for Personal Representative 90 : I Hd S I d]S 900Z ~