HomeMy WebLinkAbout04-26-13 � pennsylvania
BUREAII OF INDIVIDl1AL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INHEBITANCE TnX �IVISIaN APPRAISEMENT, ALLOWANCE aR DISALLOWANCE
PO BO% 280601 OF �DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP u2-12)
HARRISBURG Pn 11128-obol JOINTLY HELD OR TRUST ASSETS
REC4F.DED OrFlCE OF DATE 04-29-2013
REGISTLi� O�' 4d°.1LLS ESTATE OF CALLEN III MATTHEW
DATE OF DEATH 05-01-2012
.,C�i3 APR 26 P�1 1 06 COUNTYUMBER CUMBERLAND
SSN/DC
CHRISTOPH P CALLEN CL��K L�: ACN 13031305
124 5TH ST k u N r APPEAL BY DATE:06-28-2013
HANOV E R pp Q T�31A'2�17�u R l (See reverse side under Objections)
CUMBERLAND C4•. PA Anount Reaitted
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 �
-'-'---"------'--'----"---'--"-'-"-'----------'--------------'--'-'------"'---'-'----'
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: 04-29-2013
ESTATE OF: CALLEN III MATTHEW DATE OF DEATH:05-01-2012 COUNTY:Cl1MBERLAND
FILE NO. : 21 12-0652 S.S/D.C. NO. : ACN: 13031305
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JDINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: 124 FIFTH STREET ACCOUNT NO. : 00000
TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 04-19-2002
Account Balance 125,470. 00 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Sub7ect to Tax 62,735. 00 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' �00 WITH YOl1R TAX PAYMENT TO THE
Taxable Amount 62.735.00 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 2.823.08 OR MONEY ORDER PAYABLE TD:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+7 qMOUNT PAID
DATE NUMHER INTEREST/PEN PAID C-)
03-21-2013 CD017357 .00 2,823.08
BALANCE OF UNPAID LNTEREST/PENALTY AS OF 03-22-2013 TOTAL TAX PAYMENT 2,823.08
BALANCE OF TAX DUE .00
INTEREST AND PEN. 11 . 11
T07AL DUE 11 . 11
. IF PAID AfTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. +
TF TOTAL OUE IS REFLECTED AS A •'CREDIT^ (CR), YOU MAV BE DUE A REFUND.
SEE REVERSE SIOE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill the requirenents of Section 2140 of the Inheritance and Esiate Tax Ack� Act 23 of 2000. (72 P.S.
Sect3on 9140). - '
PAYMENT: Oekach the Yo0 Oortion of this notica and subnit wii� vour paynent to the Reeister of Wills orintetl on the
reverse sitle. Make check or noneY o�tle� Davabla to: Repister of W311s, Agent.
Fa31ure to pay the tax, interest antl Oenaltv due nav result in the filing of a lien in th¢ aporoor3aie
county or the issuance ot an Drohan•s Court citation.
REFUNO (CR): A refuntl of a taz credit, which was not requesteE on the t� rekurn. sav be reQUestatl bv comoleting an
"AOOliwkion for Refuntl of PennsYlvania lnharitanca anE Estake Tax^ BEV-1313). ApOlications are available froo
khe OeparYSent's Web site af wv.�avanua.stata.pa.us, any Re9isYer of Wills or Revanue District Office or fron the
Danartsent's 24-hour answerine service: 1-BUO-362-2050; services tor tazpavers with soecial hearing and/or
soeakin9 naeds: 1-B00-447-3020 (TT on1Y).
OBJELTIONS: Any OartY in inte�est not satisHetl wikh Yhe appra35went, allm+ance o� disallowance of tletluctions or assess�ent of t�
(inclutling distount or intarest) as shorn on ihis noiice eay obJett within 60 davs of the dafe of receiPt of this notice
by:
A) Protest to the PA Deoartwent of Revenue, Boartl of Anoaals bv filine a orokest online at
�w.boardofaDOeals.s4ate.oa.us on or before the 60-tlaY aooeal oeriotl exoires.
In ortler for an elactronie Orotast to ba valitl, vou nusk receive a confiraation nunber antl Orocessed daYa
fros the Boartl of AoDaals Web site. Vou aay also sentl a �ritten orotest to PA Oeoarkment of Revenue.
Boartl of ADVeals. PD Box 281021. Harrisburp. PA 1]138-I021. Petitions mav not be fexed; or
B) Eleck to have khe natte� dete�nined ak tha audit of khe personal representative account; or
AOMIN- C) Aooeal to Yhe Orohans' Court.
ISTRATIVE
CORRECTIONS: Factual errors tliscoveretl on this assass�ent shoultl be atltlressetl in writine to: PA Denartneni ot Revenue.
Buraau of Intlivitlual Taxes, ATTN: Post Assessnank Beviev Unit� PO Boz 280601. Harrisburg, PA P128-0601
or call (717) ]8]-6505. See PaBe 4 of "Instructions for Inherikance Ta�t Return tor a Res3tleni Oecedent^ (REV450ll
for an explanaYion of atlninistrekivelv corractable errors.
OISCOUNT: If anv tax tlue is Oaitl within khree calendar nonths after the decetlent'S tleath, a t3ve oercenk tlisrount of the kax paiE
is allowetl.
PENALTY: Tha 15 oercent taz annesty non-oarticioation penalty 3s conDUtetl on the total of the taz antl inkerest assessetl antl not
paitl before Jan. 18, 1996, ihe first tlav after the entl of Yhe fas amnestv Yeriod. This non-oarkiciDation
Oenaltv is aooealable in the sane nanner and in the Yhe sana tise period as You vould aooeal the tss and interest
that has been assassed as 3nd3caketl on this notice.
INTEREST: Interest is charged be6inn3n9 w�th HrsY tlay of tlelinpuencv or nine �oMhs and one tlay
from the date of tleath to the data of omnenk. Taxes vhich becane dalinouant before Jan. 1, 1982.
bear inYeresk ak t�e rete of six Oe�cent oer annun calculatetl at a dailv rata of 0.000164.
All taxes vhich beca�e tlelinpuent on or after Jan. 1, 1982 �ill bear interest ak a raYe vhich variss from
vear to year with the rate announcetl bv the PA Oeoartmenk of Revenue. Rafes for 1982 khrouBh 2006 can be
found in khe PennsYlvania Rasidant Inskruct3on Booklet (REV-1501), khe Pennsvlvania Non-Residank Instruction
600klet (REV-3]36) or on the DePa�tnent of Revenue Web site ww.�evanue.siate.oa.�s.
The aDPlicable interest rakes for 200] throu8h 2013 are:
Interest Da31v Interest Dailv Inferest Oaily
Year Rate Pactor Year Rate Factor Vear Rate Factor
200] BY. .000219 2008 ]Y. .000192 2009 SY. .00013]
2010 4X .000110 2011-2013 3% .000082
Interest is calculaYetl as follows:
INTEREST = BALANCE OF Tq% UNPAID X NUMBER OF WYS UE�INpUENT X MILY INiEBEST FACTOR
Anv notice 3ssuetl after the tax Eecones tlel3nquent will reflect an 9nteresk wlculation to 15 davs
beyand the tlate of the assess�ent. If pay�ent 3s natle affer She interest conoutafion date shovn on the
nokice, addikional interest nusf be wlculaSea.