HomeMy WebLinkAbout04-26-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENl1E
INHERITANCE TAX DIVISIDN APPRAISEMENT, ALLOWANCE OR DISAILOWANCE
PO BOX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12)
NARRISBURG PA 17128-0601 RECORIYF�T4�'R'��qg�TRUST ASSETS
RECISI"�Ei OF !`�6L1_S°ArE o4-z9-zois
ESTATE OF PTASZEK BARBARA E
TE OF DEA7H 11-29-2012
(!!i3 HPR 26 P�l 1 �e HuMSEe zi iz-iz9�
COUNTY CUMBERLAND
CLEFtK OF SSN/DC
ROBERT S PTASZEK ACN 12167269
111 ADAMS RD �RPfiANS� COU�T pppEAL BY DATE:06-28-2013
CARLISLE PA i�o��lb@fi4tLAMD C�., (�Q (SeereversesideunderObjections)
Anount Renitted
MAKE CHECK PAYABLE ANO REMIT PAYMENT T0:
REGISTER OF WILLS
1 COl1RTH0USE Sql1ARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
'--'--------'--"'--"-"--------'--'----'---'-----"--'---'--"----'--'---'----------"'-'
REV-1548 EX AFP (12-12J
N07ICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT DF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 04-29-2013
ESTATE OF: PTASZEK BARBARA E DATE OF DEATH:11-29-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-1297 S.S/D.C. NO. : ACN: 12167269
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 403-42
TYPE OF ACCOUNT: C )SAVINGS O CHECKING OOTRl1ST OTIME CERTIFICATE
DATE ESTABLISHED 06-01-2009
Account Balance 15.868.87 NOTE: TO ENSURE PRDPER CREDIT TO
Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE
Amount Sub]ect to Tax 15,868.87 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 15,868.87 REGISTER OF WILLS AT THE
Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 714. 10 OR MONEY ORDER PAYABLE T0:
"REGISTER DF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+7 AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
02-25-2013 CD017225 35.71 678.40
TOTAL TAX PAYMENT 714. 11
BALANCE OF TAX DUE .OLCR
INTEREST AND PEN. .00
TOTAL DUE .O1CR
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADOITIONAL INTEREST. � �
IF TOTAL UUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRULTIDNS.
P�RPOSE OF
NOTICE: To fulfill the revu9reeenYS of Section 2140 of the Inher3tance and Estate Tax Act. Act 23 of 2000. (]2 P.S.
Section 9140).
PAYMENT: Datach k�e too nortion of this notice and subm3t with vour payoenk So the Register of W911s orinted on the
reverse side. Make check or nonev ortler payable to: Repister of Wills, Agent.
Fa31ure fo pay khe tax. inte�est and oanaltv due nay resu1S in the Hlinp of a 13en in khe aDDropriaYe
couniv or Yhe issuance of an D�phan's Court cifation.
ftEFUNO (CR): A refund of a tax credit, which vas not requestetl on the tax return, nav be requesietl by conpletinp an
"AOalication tor Nefuntl of Pennsylvania lnheritance antl EsYaie Tax" (REV-1313). Apolications are available from
the Depar4�ank's WeE site at w�.revanue.stata.pa.us. ariv Repister of Wills or Revenue Districk Office or from the
Oepartwent•5 24-hou� answerine service: I-800-362-2050; services fa� taxpavers with special hearing antl/or
speakine neetls: 1-800-447-3020 (TT onlv).
OBJECTIONS: Ariv oartv in 9nterest not satisfied with tha aoora3sment, allowance or tlisallwance at datlucYions or assessnent of Yau
(inclutlinp discount or interesk) as shovn on this notica eav oEiecY rithin 60 Eays of the date of receiot of this notice
by:
A) ProtesS to the PA Oaoartnent of Nevenue. Boartl of Apoeals bv H13np a orotest online at
� wv.boartlofaoYeals.state.Pa.us on or bafore the 60-tlay aDDeal Dariod exoiras.
In order for an alaetronic orotest io be valitl. Yau nust receive a confir�ation nunbar antl orocessed date
f�on the Boerd of Rpoeals Web sife. You nay also sand a wr3tYen prokest ko PA DsOartnant of Revenue,
Board of AOOeals, VO Box 281021. Herrisburgr PA 1�128-1021. Petitions way noY be fax¢d; or
B) ElecY to have t�e �atter tlelarninaa at tha auEiY of the oersonal rep�asenLative account; or
ApNIN- C) Aooeal fo the Orohans' Court.
ISTRATIVE
CORRECTIONS: Fackual errors discovaretl on ihis assesssent should be addressetl 3n writ3ne to: PA OeOartnent of Revenue,
Bareau of Indivitlual Taxes. ATTN: Post Assessnent Review Unit, PO Box 280601. HarHSbur9� PA 1]128-0601
or call (]1]) ]8]-6505. See PaBe 4 of "Instructions for Inheritance T� Return for a Res3Eent DeceAent^ (REV450ll
for an exolanation of a0winistrativelv corractable errors.
DISCOUNT: If any tax tlue is oa3tl within three calendar months after the decetlenY's tleaih, a five Oercent tliscount of khe tax oa3tl
3s alloweA.
PENALTY: The 15 percent tax annesYy non-oarticiDation penaltY is co�outetl on the total of the tu and interest assessetl antl nok
oaitl before Jan. 18. 1996, tha f3rst tlav after the entl of the taz amneskv oariotl. This non-oarticioat3on
oenaltv is aooealable in the sa�e nanner and in t�e ihe sawe tine oeriotl as vou woultl aooeal the taz and interest
khat has been assessetl as indicatetl on this notice.
INTEREST: Interest 3s c�argetl beeinning with first tlav of tlal3nquency or nine qoMhs antl one tlav
frow the date of tleath fo the tlate of oayoent. Tazes which becane tlalinouenf before Jan. 1. 1982.
bear interesi at the rate of six oercenk oer annun calculatetl at a dailv rate of O.OU0364.
All taxes which becane tlelin0uent on or after Jan. 1, 1982 will bear inte�est at a rate vhich varies fron
vear to vear w3t� t�e rate announcetl bY tha PA DeoarSnenY of Revenue. Rates for 1982 through 2006 can be
fountl in the Pennsylvania R¢sident Instruckion Booklet BEV-150ll, the Pennsvlvania Non-Resident Instruct3on
BookleY (REV-1]36) or on khe DeparLent ot Hevenue Web site vw.�evenue.state.pe.us.
The aoolicable inieresk rakes for 200] through 2013 are:
lnterest Da31v Intarest Da31v InteresY Oaily
Vear Rate Factor Year Rate Factor Year Rake Fac[or
200] BY. .000219 2008 �Y. .000192 2009 5Y. .00p13]
2010 4% .D00110 2011-2013 3: .000082
Interest is calculaketl as follows:
INTEREST = BALANLE OF TAX UNPAID % NUMBER OF WYS DELINpUENT X M1LY INTEREST FpCTOR
Anv not3ce issuetl after the tu beco�es tlel3nquenk will refleci an interest calculation fo 15 davs
beyond the tlate of ihe assessneni. If naynent 3s natle after khe interesS wnnutation tlate shown on the
notice, addikional interest aust be calculaYetl.
� pennsylvania
BUREAU OF INDIVIDUAL TAXES NOttCE OF INHERITANCE TAX
INHERITANCE TAX ONISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � DEPhRTMENT OFREVENUE
PO BaX 2806oi �F DEDUCTIONS, AND ASSESSMENT OF TAX ON REV4548 EX AFP (12-12)
HARRISBURG PA 1]128-0601 RECORDea OFFICE pF° OR TRUST ASSETS
RECIS7_R OF '���9f_LS oare 04-29-2013
ESTATE OF PTASZEK BARBARA E
9 p q�+ pm p DATE OF DEATH 11-29-2012
LO�J :IPR GV I II 1 OU COUNTYUMBER CUMBERLAND
SSN/DC
ROBERT S PTASZEK CLEI�K Oi- ACN 12167268
111 ADAMS RD ORPI-IANS� COURT APPEAL BY DATE:06-28-2013
CARLISLE P/�n��g7���(� CQ PA (SeereversesideunderObjections)
A�ount Renitted
MAKE CHECK PAYABLE AND REMIT PAYMENT 70:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
"---'--'----"------"----"-----'------'--'---'---'---------'--'--'-------'-----'-'----'-
REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLDWANCE OF
DEDUC7IONS, ANU ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE• 04-29-2013
ESTATE OF: PTASZEK BARBARA E DATE OF DEATH:11-29-2012 COUNTY: CUMBERLAND
FILE NO. : 21 12-1297 S.S/D.C. NO. : ACN: 12167268
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 403-41
TYPE OF ACCOUNT: C )SAVINGS O CHECKING OOTRUST C )TIME CERTIFICATE
DATE ESTABLISHED 04-03-2009
Account Balance 4,174.73 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 4,174.73 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 4, 174.73 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 187.86 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
02-25-2013 CD017225 9.39 178.47
TOTAL TAX PAYMENT 187.86
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE . 00
w IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � \
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOII MAY BE DUE A REFIIND. 1\
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. v
PURPOSE OF
NOTICE: Ta fulfill the reGUiresents of SecYion 2I40 of the Inheritance antl Estafe Tu Att. Act 23 of 20��. (]2 P.S.
Section 9140). � � �
PAYMENT: Oetach the top oorkion of this notite antl subnit vit� your pavnent to the RepiSSer of Wills prinketl on the
reverse sitle. Make check or monev ordar oaYable to: Register of Wills, Agent.
Failure to PaY the kax, inYerest and panaltY due nay result in the filing of a lien in the aDDropriate
countv or the issuance of an Orohan's Court citation.
REFUND (CR): A refuntl of a Sax credit, which vas nok reQUestetl on t�e t� return, nav be reQUesked by co�oleiing an
"AOOlication fo� Retund of Pennsylvania lnheritance antl Estate Tax" (REV-1313). Apolications are availabla from
the Departmant's Web sike aY www.revenue.state.0a.us� anY Repister of Wills or Ravenua Oist�iet Office o� f�os the
UeDa�t�ent's 24-hour answerinB serviee: 1-800-362Q050; servicas for taxOaYe�s vith 50ecial hearing antl/or
soeaking neetls: 1-800-447-3020 (TT onlY).
OBJECTIDNS: AnY oartv in intarest not 5atisfieC viih the aooraiswent. allwance or tlisallwance of tletluctions or assessnent of Sax
(includ3n9 discount or interesU as shown on this notica naY object vikhin 60 tlays of t�e tlate of receipt of 4his notice
by:
A) Protest fo t�e PA Ueoarbent of Revenue. Boartl of Appeals by H13n9 a orotest onlina at
ww.boa�tlofaDVesls.state.oa.us on or beto�e the 60-tlay appeal period expires.
In ortler for an elactronie orotest to Ee valitl, you nust receive a confirmation nu�ber and orocessed tlaSe
froe khe Boartl of Aooeals Wab site. You sav also sentl a vr3tten protest to PA Uevartnant of Revenue,
Boartl of Apoeals. PO !ox 281021, Harrisbure. PA 1]128-1021. Petitions wav not be fa�ted; or
B) Elect fo hava the watte� tletereinetl at khe audit of the oe�sonal �e0�esentative accounk; or
ppMjry_ C) Appeal to the Orohans' Cou�t.
ISTRATIVE
CORRELTIONS: Factual er�ors tliscoveretl on this assesswant shoultl be atldressetl in wrikinp to: PA Deoartnent ot Reven�e.
Bureau of Intlivitlual Taxas, ATTN: Post Assessnent Review Un3Y, PO Box 280601, Harrisburg, PA 1]128-0601
or call O1]) '1e7-6505. See Pa9e 4 of •'Instructians for Inher3tance Tu Return for a Residenf�ecetlent° (REV-150ll
for an explanation of ad�inist�ativelv correctable errors.
DISCOUNT: If anv tax tlue 3s oaid within ihree wlentlar monYhs after t�e decedent's death, a five percent tliscounk of Me kax paitl
is alloreC.
PENALTV: The 15 oerceni tax annestv non-oarticiDation penaltv is conouted on the total of the taz and interest assessetl antl not
paitl before Jan. 18. 1996, the first day after khe entl of t�e tax amnastv Ce�iod. This non-particiDation
Oenalty is aooealable in the sane sanner antl 3n Tha Me sa�e tine periotl as you would a0Dea1 the tnrz antl interesY
khat �as been assessetl as intlicateE on th9s notice.
INTEREST: Inte�est is c�argetl beg3nn3ng wlth first dav of tlelinquencY or nine months antl one day
f�on the date of deaYh Yo the data of vav�ent. Tazes v�ich becane delinquent before Jan. 1, 1982.
bear interest at khe rake of six oertent oer annun calculatetl ak a tlailv rate of O.D00164.
All karzes which becane dalinouent on or after Jan. 1, 1982 will bear interest at a rate vpich varies from
vear So vear with the rete announcetl by the PA Departnenk ot Revenue. Rates for 1982 throuph 2006 can be
fountl in tM1e Pennsylvania Besitlent Instruction Booklet <REV-150ll, the Pennsylvania Non-Resitlent Inskruction
9ooklet (REV-1�36) or on t�e Oeparknent of Nevenue Web sita ww.�evenue.state.pa.us.
The aoalicable interest rafas for 200� throuah 2013 are:
Interest Daily Interest Oailv Interest Daily
Year Rate FacYOr Y�ar Rate Factor Vear Rate FacYOr
200] 8Y. .000219 2008 �Y. .000192 2009 5Y. .00013]
2010 4Y. .00D1I0 2011-2013 3% .000082
Interest is calculaketl as follovs:
INTEREST = BALANCE OF TAX UNPAID % NUMBEB OF OAYS OELINOUENT % DAILV INTEREST PACTOR
Any notice a ued afker ihe fax becones tlelinouant will reflect a �nterest calwlation to 15 days
bevontl the tlate of the assessnent. If naynent is made after the interest conputakion date shown on the
not3ce, additional inieresS nust be wlculated.
� pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INNERITANCE TAX DIVISION APPRAISEMENT, ALLOWANLE OR DISALLOWANCE
PO BOX 280601 RECO�'=°�°�LI,�.Q��S�/�.ASSESSMENT OF TAX ON REV4548 EX AFP (1242)
NANRISBIIRG PA 1]128-0601 +-•� ¢NTL EW.ij OR TRUST ASSETS
�EG�5T�.� GF ''���°;a..�S DATE 04-29-2013
(1 p ESTATE OF PTASZEK BARBARA E
�U13 !IPR 2b I�� 1 �1�` DATE OF DEATH 11-29-2012
FILE NUMBER 21 12-1297
CLEFtit C?i' COUNTY CUMBERLAND
SSN/DC
ROBERT S PTASZEK ORPHANS' COJRi ACN 12167267
111 ADAMS RD (; Mp p� � � ., APPEAL BY DATE:06-28-2013
CARL I S L E PA I�b 15�97I(9�b� �'Q" P� (See reverse side under Objecrions)
Anount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
-""-""---"-'-"-'-----"'-"-'--'-'---"---"-'--'-------'--""------------------'--'
REV-1548 EX AFP (12-127
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR 7RUST ASSETS
DATE: 04-29-2013
ESTATE OF: PTASZEK BARBARA E DATE OF DEATH:11-29-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-1297 S.S/D.C. NO. : ACN: 12167267
TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED
JOINT OR TRUS7 ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 403-05
TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( 70TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 10-16-1997
Account Balance 38,361 .73 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 19,180.87 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 19,180.87 REGISTER OF WILLS AT THE
Tax Rate Y .D45 pBOVE ADDRESS. MAKE CHECK
Tax Due 863. 14 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RELEIPT DISLOUNT (+) qMOUNT PAID
DATE Nl1MBER INTEREST/PEN PAID (-)
02-25-2013 CD017225 43. 16 819.98
TOTAL TAX PAYMENT 863.14
BALANCE OF TAX DUE . 00
� INTEREST AND PEN. . 00
TOTAL DUE . 00
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALLIILATION OF ADDITIONAL INTEREST. �
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, VOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIOHS.
PURPOSE OF
NOTICE: To fulfill tha raqu3renents of Seckion 2140 of the Inharitance antl Eskate Taz Actr Act 23 of 2000. (�2 P.S.
Section 9140). .
PAVMENT: Detach the to0 nortion of this mt9ce antl subsit vikh your OaYnent to ihe Reg3ster of Wills print¢d on ihe
reverse sitle. Make c�eck or monev orEer Dayable to: Reeister of Wills. Agenk.
Failure to pav the tax, interest antl penalky tlue nay result in the Hlin9 of a 13en in the aODropriate
countv ar the issuance of an Orohan's Lourt citafion.
REFUND (CR): A refuntl of a kax credit, which was not reouested on the t� rekurn, nay Ee reQUested bv conolet3n9 an
"AODlication for Retund ot Pannsvlvania lnherifance and Estate Taz" (REV-1313). Apolicakions ara available fron
the Deoartnent•s Wab sita at www.revenue.stata.pa.us, aro ReBiste� of Wills or Ravenue Uistrict Offica or fron the
DeparY�enY's 24-hour answerinp service: 1-800-362-2050; services for Yaxoayers vith soecial hearine antl/or
spaaking neetls: 1-800-44�-3020 (TT on1Y).
OBJECTIONSi Any party in interest not sat3sHetl v3th the avoraisoenk. allwance or tlisallowance of tleductions or assessnenk of tax
(inclutlinp tliscount or interest) as shown on fhis noYice say objec! within 60 davs of the tlate of receiot of ihis nokice
bv:
A) Prokesk to the PA Depa�tsent ot Ravanue, BoerA of ADOeals bv filinp a orotest online at
vw.boartlofa00aals.stata.pa.us on or before the 60-tlay aPDeal pe�iod ezoiras.
In ortler for an electronic Orofest to be valid. You nust receive a co�firsation nunber anA Drocessatl date
fro� Y�e Boartl of Ap0ea15 Web sife. You �ev also send a wrikten Orotest to PA Oeoark�ent of Revenue.
Boartl of Aooeals, PO Box 281021. Harrisburp. PA 17128-3021. Pekitions �aY not Ee faxed; or
B) Elect to have k�e watYer tleteninetl at the audit of the personal re0resantaliva accounY; or
ADMIN- C) A000al to Yhe Orphans' CouM.
ISTRATIVE
CORRECTIONS: Factual errors tl3scovaretl on khis assessment should be adtlressetl 3n writing to: PA Departnent of Revenue.
Bureau of Individual Taxas. ATTN: Post Assessnent Review Unit. PD Box 280601. Harris�urB. PA 17128-0601
or call (]1]) ]8]-6505. Sae Page 4 of "Instruckions for Inberitance Taz Refurn for a Resident DecedenM BEV-150ll
for an exOlanakion of adninistret3velv correctable errors.
DISCOUNT: If any tau tlue is Daid within three calentlar nonths after the tletedent's death, a five Oercent tliscount of Me tax paid
is allovetl.
PENALiY: The 15 oercenk taz awnestv non-oart3c3oat9an oenalty is conOUSed on the total of khe kan antl interest assessetl antl not
oaitl Eefore Jan. 18, 1996. the first dav aftar the enE of the tax amneStY oeriod. Tnis non-oarticipation
oenaltv is apoealable in the sane nanner and in tha the same kime period as vou voultl aooeal khe t� and interesY
that has been assesseE as inEicafed on this notice.
INTEREST: Interest is char9eJ bep9nn3ng with firsk Aay of tlelinquencv or n3na months antl one daY
fron khe date of death to the tlate of vav�eni. Taxes vhich becana delinouant before Jan. 1. 1982.
bear interest at the �ate of six oarcenY oer annum calculatetl at a dailv rete of 0.000164.
All taxes vhich becane delina�ent on or aftar Jan. 1. 1982 will bear interest at a rake vhich va�ies fro�
vear to vear vith the rate announcetl bv the PA Oeparkoent of Hevenue. Ratas for 1982 khroueh 2006 can be
found in the Pennsvlvania Resitleni Inskruc�ion Booklef (REV-350ll, khe Pennsylvania Non-Resideni Instruction
Booklet (REV-P36) or on khe UeDartment of Revenue Web siYe ww.revenue.state.oa.us.
The apolicable interest raies for 200] Shroueh 2013 are:
Inkerest Dailv InSerest Da31v Interest Oa31v
Year Hake Factor Vear Rake Pactor Year Rate Factor
200] 8% .000219 2008 ]Y. .000192 2009 5% .00Ol37
2010 4Y. .000110 2031-2013 3; .000082
Interest is calculatetl as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X MILY INTEREST FACTOR
Any notice 3ssuetl afker khe S� becomes tlel3nnuent w311 reflect an interest calculaiion So 15 days
bevontl the date of tM1e assess�ent. If pav�ent is nade after t�e 3nieresk conoutation tlate shovn on ihe
notice, atltl9Yional inieresS nust be calculatetl.
� pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE
INHERITANCE TAX OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDULTIONS, AND ASSESSMENT OP TAX ON REV4548 EX AFP u2-1D
NARRISBURG PA 1�128-0601 JOINTLY HELD OR TRUST ASSETS
RECORQ�D �JrFICc OP OATE 04-29-2013
REGIST��:it OF vA�ILLS ESTATE OF PTASZEK BARBARA E
DATE OF DEATH 11-29-2012
',U13 APR 26 i I I 1 OU COUNTYUMBER CUMBERLAND
SSN/DC
ROBERT S PTASZEK CLERK OF ACN 12167265
111 ADAMS RD n(�p e�/C APPEAL BY �ATE:06-28-2013
CARLISLE pp 17U1�I`9'2ifl �'�URT (SeereversesideunderObjections)
CUMBERLAND CO., PA A�ount eenitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CU7 ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
'---------------------------'--'--"-""'---'-----'---'-----"-'---'--'-----"--"--'-----
REV-1548 EX AFP C12-12)
N07ICE 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: PTASZEK BARBARA E DATE OF DEATH:11-29-2012 COUNTY:CIIMBERLAND
FILE NO. : 21 12-1297 S.S/D.C. NO. : ACN: 12167265
TAX RETURN WAS: (X) ACCEPTED AS PILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 4D3-04
TYPE OF ACCOUNT: OSAVINGS O CHECKING ( b TRUST OTIME CERTLFICATE
DATE ESTABLISHED 10-01-1974
Account Balance 4,000.76 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT. Sl1BMIT THE
Amount Subject to Tax 2,000.38 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAVMENT TO THE
Taxable Amount 2.000.38 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 90.02 OR MONEY ORDER PAYABLE T0:
"REGLSTER OF WILLS. AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
02-25-2013 CD017225 4.50 85.52
TOTAL TAX PAYMENT 90.02
BALANCE OF TAX DUE .00
INTEREST AND PEN. . 00
TOTAL DUE .00
• IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL INTEREST. � �
IF TOTAL DUE IS REFLECTED AS A •'CREDIT^ (CR), YOU MAV BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill the repuirenents of Section 2140 of ihe Inheritance antl Estate Tax Act. Act 23 of 2000. (]2 P.S.
SecY3on 9140).
PAYNENT: Detach the top porYion of this notice antl submit rith vour oaYmenk to the Register of Wills or3ntetl on the
reverse siEe. Make check or moneY order oavabla to: Register of Wills. ABent.
Failure to OaY the tax, inta�est and oanalty due �ay result in khe filing of a lien in Yhe appro0riate
counYy or the issuance of an Orohan's Court citation.
REFUNO (CR): A refuntl of a tax cretlit. �hich was not reuuestatl on the iaz return. nay be ravuasted by completin9 an
"AOalication for ftefunE of Pennsylvania lnheritance and Estate Tax" (REV-1313). ADDlicalions are available from
the Deoar4nent's Wab siYe at w�.revenue.state.Va.us, am Reaisler of Wills or Nevenue District Office or from the
OeOartwent'S 24-hou� an5werinB sarvice: 1•800-3624050; services fo� tax0avers w3i� special hea�in8 and/or
soeakine neeAS: 1-800-447-3020 (TT onlv).
OBJECTIDNS: Anv oartv in 3nterest not satisfied with the aunreiswent, allowance or tlisalla+ance of deEUCt3ons or assessnent of iax
(including C3scounY or interesU as shovn on this notice �av oEjecY within 60 tlaYS of the tlate of receiDt of th3s notice
bv:
A) Protesk to the PA Depa�t�ent of Revenue. Boartl of Ap0ea15 bY tiline a orotest online at
ww.boartlofaVUeals.state.oa.us on or before khe 60-tlev aDOeal oeriod exvires.
In order for an electronic orotast to be velitl, vou wust receive a confirsation number and nrocessatl date
fron khe Boartl of Acoaals Web sita. You nav also send a vritten orotest to PA Oeoark�ent oF Revenue�
Board of AOOeals, PO Bos 281021, Harrisburg. PA 1]128-3021. Petitions sav not be faxeE; or
B) Elect to have Yhe nakter tleterminetl a< the audit of fhe personal rep�esentative account; or
AOMIN- C) Apoaal to the Orohans' Court.
ISTRATIVE
CORRECTIDNS: Factual errors tl9scoveretl on this assessment should be atltlressetl in writing to: PA DeoartaenT of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit. PO Box 280601. Narrisburg. PA I7128-0601
or call (]17) 787-6505. See Pa9e 4 of •'InsYructions for Inheritance Tax Return for a Resitlent DecedenY" (REV-1501)
for an exolanation of adainistret3velv correciable errors.
OISCOUNT: If anv kax tlue 3s Oaid vithin three calendar nonY�s after She tlecedenY s deaih, a five oercent discount of the tax paid
is allowed.
PENALTY: The 15 Dercent tax amnastv nompartic3oation oenalky is coeputed on t�e total af the taY and intaresk assessed and not
oa3d before Jan. 18, 1996, the first dav after Y�e entl of the tax annestv peaotl. This non-pa�ticioai3on
oenalty 3s apDealable in the sane nanner antl 3n khe Y�e sase tine Oeriod as vou voultl a00ea1 the tu antl 3nierest
thaY �as been assessetl as intlicated on th3s noiice.
INTEREST: Inte�est is chareetl beginning vith firsY day of delinquency or nine months and one tlav
Fron the data of deafh ko khe tlate of paYSent. Taxes which becaoe tlelinpuent before Jan. 1, 3982,
bear interast aY the rate of six Dercent Pe� annom calculaietl ak a OailY �ate of 0.000164.
All t�es which betame tlel3naueni on or after Jan. 1, 1982 w311 Eear interest at a rate which varies from -
year to yaar with fhe rate announcetl by khe PA Oepartneni of ftevenue. Rates for 1982 throug� 2006 wn ba
fountl in khe Pennsvlvania Resitlent Instruckion Booklet <REV-1501), khe Pennsvlvania Non-Residant Inskruction
Booklek (REV-1]36) or on the Oaoartseni of Revenue Web site ww.ravenue.staYe.pa.us.
The applicable 9nterest rates for 200] throueh 2D13 are:
Interest Oa91v Interest Oailv Interest Daily
Year RaYe Fackor Year Rate Factor Year Rate Factor
2001 8% .000219 2008 ]Y. .000192 2009 5� .OU013]
2010 4Y. .000110 2011-2013 3% .000082
InYeresY is calculatetl as follows:
INTEREST = BALANCE OF TAX IINPAIp X NUMBER OF MYS OELINQUENT X DAILY INTEREST FALTOR
Anv not3ce 3ssuetl after the t� beco�es tlel3nnuenk �ill reflect an 3nteresS calculation to 15 tlavs
bevond the tlate of t�e assessnenS. If naynent 3s natle after the interest conoutation tlake shown on tM1e
not3ce, atltl3tional interest nust be calculated.