HomeMy WebLinkAbout05-17-13 NOTICE OF INHERITANCE TAX �� ��°,�� �Qnn���Van�a
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �' �
BUREAU OF INDIVIDUA� TAXES QF DEDUCTIDNS AND ASSESSMENT OF TAX � ; DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION �� �� ���� REV-1547 EX AFP CO3-13)
PO BOX 280601
HARRISBURG PA 17128-0601
1�.�e c:e� �. t % � k i�
DATE U5-13-2013
�'��� s.� � ' `%': '->7 ESTATE OF ALVAREZ RENE
�7 DATE OF DEATH 06-02-2012
�,'i� ��It�Y I ( ��'^ !� v� FILE NUMBER 21 12-0787
COUNTY CUMBERLAND
STACY B WOLF ESQ t� t� "� .` ACN 101
10 W HIGH ST (' �y 4� �� APPEAL DATE: 07-12-2013
CARLISLE PA 170'�1�������`2�`'� �' �`'�' (SeereversesideunderObjections)
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Amount Remittedr---
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17d13
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS E--
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REV-1547 EX AFP f02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLdWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: ALVAREZ RENE FILE N0. :21 12-0787 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISED YALUE OF RETURN BASED DN: ORIGINAL RETURN
1. Real Estate CSchedule A) tl) •�� NOTE: To ensure proper
2. Stocks and Bonds CSchedule B) �2� .00 credit to your account,
. 00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your
4. Mortgages/Notes Receivable (Schedule D) Cy) . 00 tax payment.
5. Cash/Bank Deposits/Misc. Persnnal Property (Schedule E) (5) 247,908.83
6. Jointly Owned Property CSchedule F) �6� 197,750.00
7. Transfers CSchedule G7 ��� 51 ,379.36
&. Total Assets c8) 497.038. 19
APPROYED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mi.sc. Expenses CSchedule H) �9� 11 .747.62
10. Debts/Mortgage Liabilities/Lie�ns (Schedule I) �lp� 624. 16
11. Total Deductions C11� 12,371 .78
12. Net Value of Tax Return C12� 484.666.41
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �lg� .00
14. Net Value of Estate Subject to Tax C14� 484,666.41
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 rste C15) 484,666.41 X 00 - . 00
16. Amount of Line 14 taxable at lineal rate (16) �� X �4 5 = .00
17. Amount of Line 14 at sibling r;ate (17) _00 X 12 = .00
18. Amount of Line 14 taxable at cnllateral rate (18) .00 X 15 = . 0 0
19. Principal Tax Due �19�= . 00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT ��
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUEL '
FOR CALCULATION OF ADDITIDNAL 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 iife or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful coliateral rate on any such
future interest.
PAYMENT: Make check or monley orde Spayable t a REGISTER OF WILL AGENT e Register of Wills Indicated on the front of the notice.
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 lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state pa.us,any Register of Wills or Revenue District Office,or from the departmenYs 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 party 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 boardofa�oeals state�a 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 aliowable.
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 oa.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.