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Home My WebLink About04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION REV-1547 IX AFP (03-13) PO BOX 280601 HARRISBURG PA 17128-0601 �iC�i{)��U:��k '+��ICE OF DA7E 04-29-2013 RE�SISic� O� �:A;F..L.S ESTATE OF JACOBY PAULINE S DATE OF DEATH 12-09-2012 �!;i3 APR Zb f'(�l 1 �S Fi�e Huneee zi iz-iaii CDUNTY CUMBERLAND ANTHONY L DELUCA ESq 113 FRONT ST CLEnK C'i' A�N pppEAL DATE: 06-28-2013 Po BoX 358 Ok('NANS' COURT (SeereversesideunderObjections) BOILING SPRINGS PA 1Qd�B��Na G�., �Q Anount Reeitted�-� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE ____ �--► RETAIN LOWER PORTION FDR YOUR RECORDS H '----'------'---"'- --------'-------------------------'--"--------'-------'-------- REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX ESTATE OF: JACOBY PAULINE SFILE N0. :21 12-1311 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: ( JO ACLEPTED AS FILED C 7 CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAI RETURN 1. Raal EsYata (SChadule A) (1) 253�918.80 NOTE: To ensura proper 2. Stocks antl Bontls (SChatlule B) �z� 710�909.84 credit to your aecount, .00 submit the upper oorkion 3. Closely Heltl Stock/Partn¢rship Interest (Sehedule C) (3) of th3s form with your 4. Mort9a9es/Nokes Recelvable (Schedule D) C4) •00 tax paymenk. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) �5) 459�299.65 6. Jointly Owned Property (Schedule F) C6� 108�1$0.4$ 7. Transfers (Schetlule G) �� 52.435.44 e. Total Assets (g) 1 .584.744.00 APPROVE➢ DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/MSS<. Expenses (Schedule H7 �9� 57.217.06 10. Debts/MOrtgage Liabilities/Liens (SChedule I) (10) 2.145.00 11. iotal Deeuctions (117 59�362.06 lz. Nat value ot rax Return �lZ� 1 .525,381 .94 13. C�aritabla/GOVernmenial Becuasts; Non-ele<ted 9113 Trusts (S<hedule J) �y3� . 00 14. NeY vaiva ot Estate Subjeek 2o rax �ly� 1 ,525.381 .94 NOTE: If an assessnent 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 ot Line 14 at spousal rate (15] .00 X 00 = . 00 16. Amount of Line 14 taxable at lineal rate (167 � •F�F-�R� -Q� x 045 = 68,642. 18 ll. Amount of Line 14 at siblin9 rate (11] - 00 X 12 ' . 00 18. Amount of Line 14 taxable at collakeral rate (18) . 00 X 15 = . 00 19. Principal Tax Due �19�° 68r642.18 TAX CREDITS: PAVMENT RECEIPT DISCOUNT C+) . pMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-OS-2013 CD017302 3.432. 11 65,210.07 TOTAL TAX PAVMENT 68,642. 18 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAIO AFTER OATE INOICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A C2EDIT (LRJ, VOU MAY BE DU FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. RESERVATION: EsYafes of tlecedents tiv9n9 on or befora Dac. 12. 1982 -- if anv fukure interest 9n khe estate is transferred in passession or eniovnenY to Class B (collatsrall Oenaficiaries of the Eecedent afker the expiration of aM� estate for I1fB O� for years, the �OA�O�MBdlYh h@fBb]I BZp1`BSS]y �B51�YB3 th¢ �18h4 t0 dO0�21S¢ e�tl 855¢55 t�2�5fe� Inherikance Td%PS at the lawful Class B (collaterall rate on aw such futare interest. PURPOSE Of NOTIC6 To fulfill the reauireoents of Section 2140 of the Inherztance antl Eskata Tu Act. Act 23 ot 2000. (]2 P.S. Seckion 9140). PAYMENT: Oetach t�a too oorkion of this nokice antl sub�it w3th your OaYment to the Register of Wills printetl on khe reverse s3tle. --Make check or noneY order oayaEle kov REGISTER OF WILLS. AGENT. Failure to oay the taz. intaresT, antl Oenelb tlue �ay result in the Hling of a lien of record in the apOroOriate counkyr or the 3ssuance of an Orphan's Court citation. BEFUNO (CR): A refuntl ot a kas credit, which was not repuested on khe Tax Return, mav be repuestetl bv conOletine an "AVOlication for Refuntl of Pennsvlvania lnheriYance and Eskate Tax" (REV-1313). ApDlications are available from the tle0arlment's web sike at ww.ravenue.sYaYe.pa.vs, arry BeBister of Wills or Revenua District Office, ar fron the tleGart�cnt's 24-hour answerinp servicav 1-800-362-2050; services for taxpayers vith soecial hearine antl/or soeaking needs: 1-800-44]-3020 (TT onlv). OBJECTIONS: Any DartY in interesY not satisfied w3th khe apOreis�enk. allo�ance or E3sallowance of tleductions or assessnent of tax (inclutlinp discounY or interest) as shown on t�is notice �ay ob]ett within 60 days of the tlate of receipk of this nokice bv� A) Protest to the PA Oeparknent of Raranue, Board ot Aooeals, by filine a orokest onl3ne at ww.boartlofa0oaals.steke.pa.u5 on or beFOre the 60 dav apoeal Dariod exoires. In ordar for an e ec ronlc D�o as o e va itl, vou �usk receive a confireation nu�ber ana oroc.ssea tlate tron t�e Board of AoDeals wab s3Ye. You �.y. also senE a written protesY to PA DeDaMwent of Revanue, Board oF Apoeals P.O. Box 281021. HarrisEUrg� PA 17126-1021. Petitions nav noi be faxed: or B) Have Yhe natker detereined aY the autlit of the oersonal reoresenkative•s accaunt: or pq,�Iry_ C) Aooeal to khe OrOhans' Courk. ISTRATIVE CORRECTIDNS: Factual errors discoveretl on this assessnent s�ou1J be adtlressetl in vritinp to: PA DeOartnent of Revenue, Bureau of Individual Taxes, ATTN: Posi Assess�ent Reviev Ilnit. P.O. Box 280601. Harr3sburg, PA 17126-0601 or call C717) 78]-6505. Sea Page 4 of "Instructions for Inheritance Tax Return for a Resident Decetlent" (REV-1501) for an exolanation of atl�inistratively correctable errors. OISCOUNT: If any taz dua is paitl vithin three calentlar �onths afYer ihe decetlenY's death, a five oercent discounY oF tha tax Oaid is allowed. PENq�TY: The 15 oercent taz amnesty non-oarticioation oenalb is coepuYetl on the total of khe t� antl interest assessetl and not Daid before Jan. 18, 1996, the Rrst day after t�e entl of the tax a�nesky oeriotl. This non-partic3pation penalty is apoealable in the sane manner antl in the the sa�e time periotl as you vould appeal the taz and interest thak has been assessetl as indicated on this notice. INTEREST: Interest is charged beBinninp with first tlay ot delinQUencv, or n3ne monShs antl one tlay from the data of death, to khe tlate of pavnent. Taxes �hith beca�e tlelinquent before Jan. 1, 1982, bea� intarest at the rate of six Dercent per annuw calculated at a tlaily rate oF 0.000164. All tazes which became tlelinquent on antl afte� Jan. 1� 1982. will bear interest ak a rake �hich var3es fron vear To year vith the rate announted by khe PA Deoartnani of Revenue. Rakes for 1982 throuph 1999 tan be founA in tha Pennsrlvania Residenk Instr�ction Booklet BEV450ll, ihe Pennsvlvania Noo-res3denY Instrutt3on Booklet BEV-1736) or on the Oeparinent of Revanue Web s3Ye ww.revenue.staYe.pa.us. The aoalicable inb�esk rates for yaars 2000 khroueh 201Z are: Interest Daily Interest Oailv Interesk Oaily Year HaYe Factor Year Rate Factor Year Rate Factor 2000 BY. .000219 2001 9X .00024] 2002 6Y. .000364 2003 5Y. .00013] 2004 4X .000110 2005 5; .00013] 2006 1% .000192 200� BY. .000219 2008 1Y. .00019Z 2009 5: .00013] 201D 4Y. .�00110 2011 3% .000082 zo�z � nterest 3s calculaked as�fol ows: INTEREST = BALANCE OF TAX IINPAIp X NUMBER OF d1YS OELINpUENT % QOILV INTEREST FACTOR 15 days --Anv notice issuetl affer the tax becones tlelinouenS rill reflect an interest calculatian to n the bevontl Yhe date of the assessnent. If oavnent is �atle affer Yhe interesk <onoufation tlake shown � notice, adtlit3onal inkerest must be calculatetl.