Loading...
HomeMy WebLinkAbout04-26-13 ��;- � � �� � ���� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ' PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REI�-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �E Le:T'�����-� .,,F-,-A r,r t� i,t%a-= ari , i(r� o� DATE 04-29-2013 ��(,#�'����,�;�y ��' ':.T,�F� 0,,� ESTATE OF HOLTZMAN DOROTHY J DATE OF DEATH 01-02-2013 �} ppp FILE NUMBER 21 13-0261 ,�`'=J !1( (1 2b F�1 1 06 COUNTY CUMBERLAND SSN/DC KEITH HOLTZMAN t,���,., �- - ACN 13102997 8213 SIMMS CT ' �� ���' ! APPEAL BY DATE:06-28-2013 ARVADA CO ��0��8��`��� (SeereversesideunderObjections) CUpr�gERL�,Fj�.�., �.1„ �,�.� 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 YdUR RECORDS <� ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� 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: HOLTZMAN DOROTHY J DATE OF DEATH:O1-02-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-G261 S.S/D.C. NO. : ACN: 13102997 TAX RETURN WAS: CX� ACCEPTED AS FILED C ) CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 906719112 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( �TRUST OTIME CERTIFICATE DATE ESTABLISHED 09-19-2002 Account Balance 8,296.04 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 4, 148.02 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 4,148.02 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 186.66 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILI_S, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (—) AMOUNT PAID 03-22-2013 CD017363 9.33 177.33 TOTAL TAX PAYMENT 186.66 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 • IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 214D 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 submit 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 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 "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-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: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 davs of the date of receipt of this notice by: A) Protest to the PA Department 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 electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals Web site. You mav also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO 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 correctable 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-participation penalty is computed on the total of the tax and 3nterest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and 3n the the same time period as you would appeal the tax and interest that has been assessed as indicated on this 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, 1982, bear interest at the rate of six oercent per annum calculated at a dailv rate of 0.000164. All taxes which became delinquent on or 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 2006 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Da31y Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 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 pavment is made after the interest computation date shown on the notice, additional interest must be calculated. ...�$ '^e�U`. NOTICE OF INHERITANCE TAX � �� pennsylvania BUREAU OF INDIVIDUAL TAXES = DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ PO BOX 280601 Y)""'�t`yi f'::'q'� D��(,*- (�N AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-12) HARRISBURG PA 17128-OE01 '��``�'��"'"`' i�t ,�0���'L��ELD OR TRUST ASSETS �•:��5.�`�,.: � �.'iY �I�' .S'�_1.� DATE 04-29-2013 r� p ESTATE OF HOLTZMAN DOR�THY J ,`.':� !i��fl �� �'� � �S DATE OF DEATH 01-02-2013 FILE NUMBER 21 13-0261 ������ u;,: COUNTY CUMBERLAND SSN/DC KEITH HOLTZMAI�{t:j��{A�S' 1����i"� ) ACN 13102998 8213 SIMM�i CT �U�g��L�f��) ���., �� APPEAL BY DATE:06-28-2013 ARVADA CO 80005-5338 (See reverse side underObjections) 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 YdUR RECORDS E"" REV-1548 EX AFP C12-12�----------------------------------------------------°--------------- 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: HOLTZMAN DOROTHY J DATE OF DEATH:O1-02-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0261 S.S/D.C. NO. : ACN: 13102998 TAX RETURN WAS: (X� ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 10010299054 TYPE OF ACCOUNT: OSAVINGS ( � CHECKING CX)TRUST OTIME CERTIFICATE DATE ESTABLISHED 02-09-2012 Account Balance 5,011 .74 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 . 000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,011 .74 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5.U11 .74 REGISTER OF WILL.S AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 225.53 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-22-2013 CD017364 11 .28 214.25 TOTAL TAX PAYMENT 225.53 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE . 00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITI�NAL INTEREST. � � IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFIJND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 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 Port3on of this notice and submit 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 penaltv due may result in the filing of a lien 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 "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-13137. Apolications 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: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-80Q-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied wiYh the appraisment, 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 Department 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 electronic protest to be 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. PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) ADVeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes. ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg. PA 17126-0601 or call C717) 787-6505. See Page 4 of "Instructions fnr Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv correctable errors. DISCOUNT: If any tax due is paid uithin 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-varticipation penalty 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 appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one dav from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or 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 2006 can be found in the Pennsvlvania Resident Instruction Booklet (REY-1501), the Pennsvlvania Non-Resident Instruction Booklet CREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2D08 7i .000192 2009 5% .000137 2010 4% .ODO110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.