The URL can be used to link to this page

Home My WebLink About04-01-13 (2) � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 r FC E ��p*' ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBUR6 PA 17128-0601 ��C'l��G� ��HpIjD OR TRUST ASSETS �E�15�� rl�-�S DATE 04-01-2013 ESTATE OF WISE OPAL L t?��13 APR 1 P�1 12 '�l DILE NUMBERTH 21 12-0567 COUNTY CUMBERLAND CLERK Oi= ssNinc 174-20-4549 RICHARD F WISE OF,r HANS� COU�T ACN 12129028 607 WILLIAMS GROVE �p�� APPEAL BY DATE:05-31-2013 MECHANICSBUR6 PA�1� �1 � �'a'' �A (SeereversesideunderObjections) 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-1548 EX AFP (12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD UR TRUST ASSETS DATE: 04-01-2013 ESTATE OF:WISE OPAL L DATE OF DEATH:04-13-2012 COUNTY: CUMBERLAND FILE NO. : 21 12-0567 S.S/D.C. NO. : ACN: 12129028 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6200261559 TYPE OF ACCOUNT: C )SAVINGS ( � CHECKING ( �TRUST OTIME CERTIFICATE DATE ESTABLISHED 07-18-2002 Account Balance 32,638.65 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 16,319.33 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 16,319.33 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due . 00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE . 00 i � * 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax.Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: �etach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or monev order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien 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 retur�, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Re91ster of Wills or Revenue District Office or from the Department's 24-hour answerin9 service: 1-800-362-2050; services for taxpayers with special hearing and/or speak3ng needs: 1-800-447-3020 (TT only). OBJECTIONS: Any partv 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 ob�ect 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.boardofapveals.state.pa.us on or before the 60-day appeal veriod exoires. In order for an electronic vrotest to be valid, vou must receive a confirmation number and processed date fro� the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 261021. Harrisburg. PA 17126-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative 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, PO 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 firsY 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 or after Jan. 1. 1962 will bear interest at a rate which varies from year to vear with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylva�ia Non-Resident Instruction Booklet (REY-1736) or on the Department of Revenue Web site aww.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 20D7 8% .000219 20D8 7% .000192 2009 5� .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAIU X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculat3on to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional 3nterest must be calculated. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERI7ANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DCAFP (12-12> HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RE�� C�� DATE 04-01-2013 ��'�'�� '��1„�_5 ESTATE OF WISE OPAL L DATE OF DEATH 04-13-2012 ,Qi3 APR 1 f t 1 �2 �� COUNTYUMBER CUMBERLAND SSN/DC RICHARD E WISE I�LERK OF ACN 12129029 607 WILLIAMS GROVE I�pR {.,�/� , (��. APPEAL BY DATE:05-31-2013 M E C H A N I C S B U R G P A��l'7�55'��12' (See reverse side under Objections) CUMBERLAND CO., PA Amou�t 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-1548 EX AFP (12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF:WISE OPAL L DATE OF DEATH:04-13-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0567 S.S/D.C. NO. : ACN: 12129029 TAX RETURN WAS: (X� ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6248669029 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C )TRUST C �TIME CERTIFICATE DATE ESTABLISHED 11-25-2005 Account Balance 50,973.77 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 25,486.89 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 25,486.89 RE6ISTER OF WILLS AT THE Tax Rate x •�0 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 /�� * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADDITIONAL INTEREST. � `� IF TOTAL DUE IS REFLECTED AS A ^CREDIT" CCR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements 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 pavment 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 in the appropr3ate 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 completing an "Application for Refund of Pennsylvania lnheritance 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 Devartment's 24-hour answerin9 service: 1-800-362-2050; services for taxvavers 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 ob�ect within 6D 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 electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Apoeals Web site. You may also send a written protest to PA Department of Revenue, Board of Avpeals, PO Box 281021. Harrisburg. PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Aoveal 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREY-1501) for an exvlanation 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. 16, 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 oercent per annum calculated at a daily rate of 0.000164. All ta�ces which became delinquent on or 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 2006 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 2D07 through 2013 are: Interest Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 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 Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If pavment is made after the interest computation date shown on the notice, additional interest must be calculated.