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Home My WebLink About04-26-13 NOTICE OF INHERITANCE TAX �� ' �QI1I1SyLVan�a 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 17126-0601 ��';i�;o�^ `;� f � ;;;� ��ATE 04-29-2013 ��i� _,` �� ', ; �STATE OF GORMANYOUNG ALLISON T DATE OF DEATH 12-16-2012 �';1� f��'� CV ;"�'� j L�LE NUMBER 21 13-0037 ' COUNTY CUMBERLAND LINDA J OLSEN ESQ , ACN 101 STE 202 �,LC:r�i�i �. : APPEAL DATE: 06-28-2013 �'000 LINGLESTOWN RD °�e' ��_`�`� (SeereversesideunderObjections) Oi�t�'HQ��,� � .,�:, EIARRISBURG PA 1711 'i± r'-`; ount Remitted �d$��RLA'�� ... ., . 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 �- ------------------------------------------------------------------------------------------- REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GORMANYOUN6 ALLISON TFILE N0. :21 13-0037 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) (1) •�� NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2� .0 0 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Idortgages/Notes Receivable CSchedule D) C4) •�� tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 14,176. 16 6. .Jointly Owned Property (Schedule F) �6� 6.29 7. "fransfers CSchedule G) �� .00 8. Total Assets cs� 14.182.45 APPROVE:D DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) �q� 15,767.92 10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) .00 11. Total Deductions (11) 15,767.92 12. Net Value of Tax Return �lp� 1�585.47- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13� .00 14. Net Value of Estate Subject to Tax �14� 1 ,585.47- 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 rate (15) •0 0 X DO = .00 16. Amount of Line 14 taxable at lineal rate C16) -�� x 045 = .00 17. Amount of Line 14 at sibling rate (17) _0 0 X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .0 0 X 15 = .00 19. Principal Tax Due C19�- .00 TAX CREDITS: PAYME_NT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAI:D AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR ChLCULATION OF ADDITIONAL INTEREST. A REFIIND. 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 Class B (collateral) beneficiaries of the.decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the riqht� to appraise and assess trensfer Inheritance Taxes at Yhe lawful Class B (collaterel) rete on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and subnit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Apvlication for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-600-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT onlv). OBJECTIONS: Any party in interest not satisfied with the appra3sment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob�ect within 60 days of the date of receipt of this notice by: A) Protest to the PA Depart�ent of Revenue, Board of Appeals, by filing a protest online at www.boardofappeals.state_pa_us on or before the 60 day appeal period expires. In order for an e ec ronic pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021. Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determi�ed at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' CourY. ISTRATIVE CORRECTIONS: Factual errors discovered on this assess�ent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessnent Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correcYable 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 allowed. PENALTY: The 15 percent tax amnesty non-particioation penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is aooealable in the same manner and in the the same time period as you would appeal the tax and fnterest that has been assessed as indicated on th3s notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1962, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction 800klet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 bi .000164 2D03 5% .000137 2D04 4i .000110 2005 5% .000137 2006 7% .000192 2007 Bi .000219 2008 7i .000192 2009 5% .000137 2010 4% .000110 2011 3� .000082 2012 3i .OD0082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF IL4YS DELINOUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax beco�es delinquent will reflect an interest calculation to on the beyond the date of the assessment. If paynent is made after the interest computation date shown notice, additional interest must be calculated.