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Home My WebLink About05-03-13 NOTICE OF INHERITANCE TAX pennsylvania • APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX -1547 EX X OF REVENUE A REV-1547 INHERITANCE TAX DIVISION REV-1547 (03-13) PO BOX 280601 rd r HARRISBURG PA 17128-0601 OF C' - V. DATE 05-06-2013 ESTATE OF ORLOWSKY JAMES M I �fi1 3 F' i!7 DATE OF DEATH 04-18-2010 FILE NUMBER 21 10-0503 COUNTY CUMBERLAND JACQUELINE M VERNE67fiSQ�,L ACN 101 44 S HANOVER ST 66` "`�� ' ` APPEAL DATE: 07-05-2013 CARLISLE �r�A' U'1'b`•;?:% (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE: PA 17013 CUT-ALONG-THIS-LINE -� RETAIN LOWER PORTION FOR YOUR RECORDS E- --- ----- ---- ---------------------------------------------------------------------------- REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: ORLOWSKY JAMES MFILE NO. :21 10-0503 ACN: 101 DATE: 05-06-2013 TAX RETURN WAS: C ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: 2 SUPPLEMENTAL RETURNS 01 AND 02 1. Real Estate (Schedule A) (1) •00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) . 00 credit to your account, 00 subunit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 20,673. 19 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) C7) .00 8. Total Assets (8) 20,673. 19 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Experses/Adm. Costs/Mist. Expenses (Schedule H) C9) 500.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) . 00 11. Total Deductions (11) 500.00 12. Net Value of Tax Return C12) 20, 173. 19 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . 00 14. Net Value of Estate Subject to Tax (14) 918,904.29 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 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 00 = . 00 16. Amount of Line 14 taxable at lineal rate (16) 918.9n4-29 x 045 = 41 ,350.70 17. Amount of Line 14 at sibling rate (17) 00 x 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00 19. Principal Tax Due (19) 41,350.70 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-16-2010 CDO13066 2,022. 14 38,420.75 09-24-2010 SBADJUST .00 . 01 03-01-2013 CDO17249 . 00 907.80 BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-02-2013 TOTAL TAX PAYMENT 41 ,350.70 BALANCE OF TAX DUE .00 INTEREST AND PEN. 57.54 TOTAL DUE 57.54 + IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE 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 enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or 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 WILL,AGENT. 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). Please allow 4-6 weeks from the date a refund was granted to arrive. OBJECTIONS: Any parry in interest not satisfied with the appraisement,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 receipt of this notice by: A) Filing an appeal online at www.boardotappeals.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 281201, Harrisburg PA 17128-1021; B) Having the matter determined at audit of the account of the personal representative;or C) C)Appealing to the Orphans'Court. ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA, 17128-1021, 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 allowable. INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date 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 rquest by calling 1-888-728-2937. 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 show on the Notice,additional interest must be calculated. REV-1470 EX(01-10) r enns tvania INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRISBURG,P DECEDENT'S NAME FILE NUMBER Orlowsky, James 2110-0503 REVIEWED BY ACN Justin R. Gilmore 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES Accepted 2nd supplemental return. ROW Paae 1