HomeMy WebLinkAbout05-17-13 �,N����
NOTICE OF INHERITANCE TAX ���� ��'� � �Qnn��/�Van�a
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �
BUREAU OF INDIVIDUA� TAXES !�F DEDUCTIDNS AND ASSESSMENT OF TAX ;' DEPARTMENTOFREVENUE
INHERITANCE TAX DIVISION ������������� REV-1547 IX AFP (03-131
PO BOX 280601
HARRISBURG PA 17126-0601
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-a�t DATE 05-13-2013
�t„v , t�i �``� ESTATE OF SHEPPARD RONALD d
• � ,, DATE OF DEATH 06-03-2012
����-`' ���`� �� ��� � 1'� �� FILE NUMBER 21 12-0742
ROBERT G FREY �� '" ' ' - COUNTY CUMBERLAND
v'-`_:`.' '' < ACN 101
5 S HANOVER ST �,�:�.�y��;i..v� ti.`r;a=:,;.`-�° APPEAL DATE: 07-12-2013
C A R L I S L E ��P �7 Q 1�,.-�i 0 7 (See reverse side under Objections)
CU�ti�ki�.� : �.. �.. �'r'=.. �
� 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-
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REV-1547 EX AFP CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SHEPPARD RONALD JFILE N0. :21 12-0742 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: t X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1� 214�200.00
N07E: To ensure proper
2. Stocks and Bonds CSchedule &) �z� 2,121 .00 credit to your account,
�� submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C? (3] of this form with your
4. Mortgages/Notes Receivable CSchedule D) (G) • 00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 95,4 70.0 0
6. Jointly Owned Property CSchedule F) �6� 4,226.50
7. Transfers (Schedule 6) ��� 58,077.00
6. Total Assets cs) 374,094.50
APPRQYED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. CoststM.isc. Expenses CSchedule H) �9� 20,4 66. 00
10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp� 47 .844.00
11. Total Deductions �11� 6$,310.00
12. Net Value of Tax Return �12� 305,784.50
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule .1) {13� .�0
14. Net Value of E:state Subject to Tax �ly� 305,784.50
NdTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 14 will
reflect figures that include the total of a11 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) 30�i.7R4 .�,(t X 045 = 13,760.30
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 = ,QQ
19. Principal Tax IDue �19�= 13,760.30
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
08-16-2012 CD016400 688.02 13,300. 00
03-27-2013 CD017369 .00 460.30
TOTAL 7AX PAYMENT 14,448.32
BALANCE OF TAX DUE 688.02CR
INTEREST AND PEN. ,pp
TOTAL DUE 688.02CR
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIDNAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS. f
1.
. .
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: Make check or monley orde Spayable to: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 avadable 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 oniy).
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 boardofaopeals 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 decedenYs 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.