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Home My WebLink About05-17-13 � �� ' pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ° DEPARTMENTOFREVENUE INHERITANCE 7AX �IYISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ ' PO BOX 280601 �_ � SQ�_ I,IEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 :,t�„+�' '3;.:'�..gEJ4LN�LY.�'}lE�'�OR TRUST ASSETS f; .� � e�.:'.;' '_. � �' � U�� -'-�-�� DATE 05-20-2013 ESTATE OF WATSON THEODORE P ,�-'i� I Ili� �7 �JI�! iL v I DILE NUMBERTH 21_12-0693 _ � ._ _ ,. _ COUNTY CUMBERLAND �'—L��'� -. SSN/DC ERIN M YOUNG , ; , ,- ACN 12136956 �'�i°��'i,� '�� . 1 MARCELLM M1AY � � APPEAL BY DATE:07-19-2013 F� � ,,,"; � � r�,c CARL I SLE PA �='9�+��i'`�' ``` •� �•`� (See reverse side under Objections) 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 F"' ---------------- ---------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 05-20-2013 ESTATE OF:WATSON THEODORE P DATE OF DEATH:06-06-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0693 S.S/D.C. NO. : ACN: 12136956 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 68183-00 TYPE OF ACCOUNT: C �SAVINGS C � CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-20-1987 Account Balance 1 ,280.61 NOTE: TO ENSURE PROPE:R CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject t�� Tax 213.44 UPPER PORTION dF THIS NOTICE Debts and Deduct:ions ' •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 213.44 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 9.60 OR MONEY ORDER PAYABLE T0: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 06-21-2012 CD016154 .48 9.60 TOTAL TAX PAYMENT 10.08 BALANCE OF TAX DUE .48CR INTEREST AND PEN. .00 TOTAL DUE .48CR �� » IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � � IF TOTAL DUE IS R�EFLECTED AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE DF 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 vith your payment to the Register of Wills printed on the reverse side. Make check or money order vayable 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 return, may be requested by completing an "Application for Refund of Pennsvlvania 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 Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT onlv). 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 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 electronic protest to be 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, 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) Appeal to the Orphans' Court. ISTRATIVE CORRECTIDNS: Factual errors discavered on this assessment should be addressed in ariting 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 vaid 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 vou 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 dailv rate of 0.000164. All taxes 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 bv 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 (REY-1736) or on the Devartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 200� 8% .000219 2008 7% .000192 20D9 5i .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X Nl1MBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days bevond the date of the assessment. If vayment is made after the interest computation date shown on the notice, additional interest must be calculated. � <� �:}��`� � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE - . . ' Po BoX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17126-06�1 JOINTLY HELD OR TRUST ASSETS t �,� ��; � a - � ��'^`: ° �� "�} DATE 05-20-2013 �,'�� ' ' :� t�E: ?` P `� ESTATE OF WATSON THEODORE P DATE OF DEATH 06-06-2012 'i� Iilii� l r �";'j i�! �7 COUNTYUMBER CUMBERLAND SSN/DC LINDA S WATSON ��::";y ',;- ACN 12136957 523 SPRINGFIELD RD �j��u� a,�, !j}•�- APPEAL BY DATE:07-19-2013 S H I R P E NS BLI R G PA�,L �y `�7 Q�. ,., (See reverse side under Objections) -LV�'�'��`-�`�? '°`t'�� %� Amount Remitted �- � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE �"> RETAIN LOWER PORTION FOR YOUR RECORDS F -----------------------------�-------------------------------------------------------------- REV-1548 EX AFP t12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 05-20-2013 ESTATE OF:WATSON THEODORE P DATE OF DEATH:06-06-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0693 S.S/D.C. NO. : ACN: 12136957 TAX RETURN WAS: (X� ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITIUTION: MEMBERS 1ST FCU ACCOUNT NO. : 68183-00 TYPE OF ACCOUNT: C �SAVINGS C ) CHECKING OTRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-20-1987 Account Balance 1 ,280.61 NOTE: T� ENSURE PR�PER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 213.44 UPPER PORTION OF THIS NOTICE Debts and Deducti:ons ' •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 213.44 REGISTER OF WILLS AT THE Tax Rate Y •o� ABOVE ADDRESS. MAKE CHECK Tax Due •�� OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOl1NT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 t + IF PAID AFTER THI> DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * �`- IF TOTAL DUE IS REFLECTED AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. �l SEE REVERSE SIDE DF 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 payment to the Register of Wills printed on the reverse side. Make check or maney 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 return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Apolications 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 answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-500-447-3020 (TT anly). OBJECTIONS: Any 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 mav 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 ww�+.boardofavpeals.state.pa.us on or before the 60-day apveal oeriod expires. In order for an electronic protest to be valid, vou 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, 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) 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 17128-06D1 or call (717) 787-6505. See Pa9e 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If anv tax due is paid within three calendar months after the decedent's death, a five percent d3scount 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-partiu pation 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 percenY per annum calculated at a da31y rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to vear with the rate announced bv 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 CREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 6% .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 payment is made after the interest computation date shown on the �¢'��s,. notice, additional interest must be calculated. �., �v'i}e.l