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Home My WebLink About04-26-13 �6i i pennsylvania BUREAU OF INDIVIDUAL TAXES N�TICE UF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PD BOX 280601 q� /a�P,�,�,--,. QF=—DF�A{1GT��, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17126-0601 7\�Vi.�i1?16�:... i.i: i' i jjp;F LY HELD OR TRUST ASSETS �� i ' '{ �'� `;f `�-'' BATE 04-29-2013 ESTATE OF KOONSE DOROTHY J ��1�� I�i�il CfJ ��I I 1 t,��7 DATE OF DEATH 12-16-2012 FILE NUMBER 21 13-0273 COUNTY CUMBERLAND �L�� ': SSN/DC RICHARD D KOONS��1(��.yA��?J' (��i��' ACN 13100621 246 ONDREJKO RDC�M��1; �,t�, � $,-r,,{ APPEAL BY DATE:06-28-2013 S M I T H F I E L D A 1 414 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALqNG THIS LINE "'� RETAIN LOWER PORTION FDR YDUR RECORDS � ------ ------------------------------------------------------------------------------------- REV-1548 EX AFP (12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE UF nEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KOONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0273 S.S/D.C. NO. : ACN: 13100621 TAX RETURN WAS: CX} ACCEPTED AS FILED t ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCI:AL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6103238386 TYPE OF ACCDUNT: 1; )SAVINGS ( � CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-13-1998 Account Balance 2,341 . 19 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 , 170.60 UPPER PORTION OF THIS NOTICE Debts and Deductions ' • �� WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,170.60 REGISTER OF WILLS AT THE Tax Rate x .15 ABOVE ADDRESS. MAKE CHECK Tax Due 175.54 OR MONEY �RDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-06-2013 CD017283 8.78 166.81 TOTAL TAX PAYMENT 175.59 BALANCE OF TAX DUE .00 INTEREST ANA PEN. .00 TOTAL DUE .00 ■ IF PAI'D 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. v 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. C72 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 approoriate 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 bv completing an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, anv 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 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, vou must receive a confirmat3on 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) Appeal to the Orphans' Court. ISTRATIYE 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 28D601, 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 administrativelv correctable errors. DISCOUNT: Tf 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 Yhe 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 beginnins with first day of delinquency or nine months and one day from the date of death to the date of pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six vercent 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 bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania 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 Daily Interest Daily Interest Da31y Year Rate Factor Year Rate Factor V_ar Rate Factor 2007 B: .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 DF DAYS DELINQUENT X DAILY INTEREST FACTOR Anv 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, add3tional interest must be calculated. -�- � ; pennsylvania BUREAU �F INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � DEPARTMENT OFREVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 IX AFP (12-12) HARRISBURG PA 1712s-o6o1 ( JDINTLY HELD OR TRUST ASSETS 11�(i+�7t��:rE _�, ;`;i�;:'. �i" �, �„` .. ,j DATE 04-29-2013 ��'` -°� �� -'� ESTATE OF KOONSE DOROTHY J DATE OF DEATH 12-16-2012 'l�l� r1t +t �b �'� � � �'I� COUNTYUMBER CUMBERLAND SSN/DC RICHARD D KOONSE JR �iLL�'�Zi'i �.'�" ACN 13100622 246 ONDREJKO RD (}(��1S' �U�j_ti�- APPEAL BY DATE:06-28-2013 S M I T H F I E L D P ,.S �� (See reverse side under Objections) ��t�� "'` '� Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T�: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALQNG THIS LINE "'�'> RETAIN LOWER PORTION FOR YDUR RECORDS F"' REV-15G8 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: KOONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY: CUMBERLAND FILE NCi, : 21 13-0273 S.S/D.C. NO. : ACN: 13100622 TAX RETURN WAS: (X) ACCEPTED AS FILED C � CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6143884234 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C �TRUST OTIME CERTIFICATE DATE ESTABLISHED 04-25-1995 Account Balance 3,641 .44 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount 'Subject to Tax 910.36 UPPER PORTION OF THIS NOTICE Debts aind Deductions ' . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 910.3b REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 136.55 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREI)ITS: PAYMEN'T RECEIPT DISCOUNT (+) DA7E NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-06-2�13 CD017285 6.83 129.72 TOTAL TAX PAYMENT 136.55 BALANCE DF TAX DUE .00 INTEREST AND PEN. . 00 T6TAL DUE .00 * IF PAI:D AFTER THIS DATE, SEE REVERSE FOR CA�CULATION OF ADDITIONAL IN7EREST. � � IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REIJERSE SIDE OF THSS 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 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 antl penaltv due mav result in the filing of a lien i� the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not reryuested on the tax return, may be requestetl by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-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 fTT onlv). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may object within 60 davs of the date of receipt of this natice 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, vou must receive a confirmation number and processed date from the Board of Appeals Web site. You may also send a written protest to PA Deoartment of Revenue, Board of Avaeals, PO Box 281021, Harrisburg, PA 17126-]021. Petitions may not be faxed; or B) Elect to have the matter determined at Yhe audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessme�t should be addressed in writing to: PA Devartment of Revenue. Bureau of Individual Taxes, ATTN: Post Assessment Review Unit. PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-65Q5. 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 percenY 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 interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnestv period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal Yhe 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 percent per annum calculated at a daily rate of 0.000164. All taxes uhich became delinquent on or after Jan. 1, t982 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 Pennsylvania Non-Resident Tnstruction 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 Daily Interest Daily Interest �aily Year Rate Factor Year Rate Factor Year Rate Factor 2007 89: .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 30 .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 davs - beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. . � �{i pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF TNHERITANCE TAX � DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �° "�'��r�" 'ry'�� ° � OY�' DATE 04-29-2013 s:��.�t,�;'��;,: ;, . I{r�. �y��y�C��=4'.�_� ��, ;4;,� �� ESTATE OF KOONSE DOROTHY J ° DATE OF DEATH 12-16-2012 p �} �} FILE NUMBER 21 13-0273 ?:.!i� 41�41 2tj �! 4 � Q6COUNTY CUMBERLAND SSN/DC DEBORAH KQONSE ,,, ,- ACN 13100623 �L C��-,,, �� 246 ONDREJKO RD APPEAL BY DATE:06-28-2013 S M I T H F I E L D P A 154 7��N�� (See reverse side under Objections) CUMBERLA�� =f�., f',�Amount Remitted �— MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALIING THIS LINE �"'> RETAIN LOWER PORTION FOR YOUR RECORDS � REV-15�+8 EX AFP (12-12)-------------------------------------------------------------------- NUTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF I)EDUC7IONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KOONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY: CUMBERLAND FILE NC1. : 21 13-0273 S.S/D.C. NO. : ACN: 13100623 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFDRMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6143884234 TYPE OF ACCOUNT: ( )SAVIN6S ( � CHECKING ( �TRUST ( �TIME CERTIFICATE DATE ESTABLISHED �4-25-1945 Account Balance 3,641 .44 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 910.36 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 410.36 RE�ISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 136.55 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGEN7." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (—) AMOUNT PAID 03-06-;?013 CD017284 6.83 129.72 TOTAL TAX PAYMENT 136.55 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 RE'VERSE 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 portion of this notice and submit with vour payment to the Register of Wills printed on the reverse side. Make check or monev 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 countv 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 "Avplication for Refund of Pennsvlvania 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: 1-800-362-2050; services for taxvayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Anv 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 mav object 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 a 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 mav 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. ISTR.4TIVE 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) 767-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv correctable errors. DISCDUNT: 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 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 vou 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 uayment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent 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 Pennsvlvania Resident Instruction Booklet (REV-1501). the Pennsvlvania 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 Daily Interest Daily Interest Dailv Y_a r Rate Factor Y__ar Rate Factor Y_ar Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 201U 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 davs bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. ��t -�� NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES n DEPARTMENTOFREVENUE INHERIfANCE TAX DIVISION �� ' V}�4S�1lLT�y�QL M{1NCE OR DISALLDWANCE PO BOX 280601 �v��DUCTIbh(S, A�TASSESSMENT OF TAX ON REV-1548 D( AFP c12-12) 0 IIE HARRISI3URG PA 17126-0601 , � ' ';�p��{TL�.1"i�I.Fr�,l�1� OR TRUST ASSETS p p DATE 04-29-2013 C�.�i� tIPf1 2� �'� j �'j� ESTATE OF KOONSE D�ROTHY J DATE OF DEATH 12-16-2012 C��j` ,y,;: FILE NUMBER 21 13-0273 COUNTY CUMBERLAND �i�1'i7l'�iV.�7� i.;t.;!.;i' j� SSN/DC LISA KOONSE CUMQErt�,�`�i,{�-' ;. , ,� ACN 13100624 710 MOORE RD ' APPEAL BY DATE:Ob-28-2013 WASHINGTON PA 15301-8042 (SeereversesideunderObjections) Amount Remitted -1 MAKE CHECK PAYABLE AND REMIT PAYMENT Tp: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG TNIS LINE " i RETAIN LOWER PORTION FOR YOUR RECORDS � REV-1548 EX AFP C12-12)-------------------------------------------------------------------- INOTICE 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: KOONSE DORQTHY J DATE OF DEATH:12-16-2012 COUNTY:CUMBERLAND FILE NQ. : 21 13-0273 S.S/D.C. NO. : ACN: 13100624 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCI:AL INSTITUTION: CITIZENS SANK OF PENNSYLVANIA ACCOUNT NO. : 6143884234 TYPE OF ACCOUNT: r �SAVINGS t � CHECKING CXJTRUST ( �TIME CERTIFICATE DATE ES�TABLISHED U4-25-1995 Account Balance 3,641 .44 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 910.36 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 910.36 REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 136.55 pR M�NEY ORDER PAYASLE T0: "REGISTER OF WILLS, AGENT." TAX CRE:DITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTERESTlPEN PAID C-) EIMOUNT PAID 03-06-;2013 CD017290 6.83 129.72 TOTAL TAX PAYMENT 136.55 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE .DO • IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + lF TDT,AL DUE IS REFLECTED AS A ^CREDIT^ CCR), YOU MAY BE DUE A REFUND. SEE RE'VERSE 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 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 antl penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citat3on. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested bv completing an "Application 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: 1-800-362-2050; 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 appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Avpeals by filing a protest online at www.boardofappeals.state.pa.us on or before Yhe 60-dav appeal period expires. In order for an electronic protest to be valid, vou must receive a confirmation number and processed tlate from the Board of Appeals Web site. You may also send a written protest to PA Deoartment 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" CREY-1501) for an explanation of administrativelv 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 amnestv non-participation 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 w3th 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. A21 taxes whicn became delinquent on or after Jan. 1, 1962 will bear interest at a rate which varies from year to vear with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsvlvania Resident Instruction Booklet (REV-150ll, the Pennsylvania Non-Resident Instruction Booklet CREV-]736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Da31y Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .D00219 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 DELINpUENT X DAILY INTEREST FACTOR Anv notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional 3nterest must be calculated. �;�:�.�,� � � Y pennsylvania BUREA,U OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIYISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ' DEPARTMENT OFREVENUE _ PO BOX 280601 OF DEDUCTIDNS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-12) HARRISBURG PA 1 7128-0601 � �,_g� � ._�, ��Y �T�6 HELD OR TRUST ASSETS E-1�V1.�i'tr.3_m:.� ".,t!" i ��i_ U� �' �s`�'.'::;i V+' '::'.?.?� DATE 04-29-2013 "��~�" ( ESTATE OF KOONSE D�ROTHY J p �7 n DATE OF DEATH 12-16-2012 ',;ji� ;l�ll �� '� � U6 FILE NUMBER 21 13-0273 COUNTY CUMBERLAND ��i;•,�,� r,� SSN/DC DANIEL KOONSE ACN 13100625 710 MOORE RD (�i"�x'i'��;�.�.a� i:��i APPEAL BY DATE:06-28-2013 WASHINGTON �i ��,��(� (�� (SeereversesideunderObjections) Amount Remitted -1 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE �"1' RETAIN LOWER PORTION FOR YOUR RECORDS � REV-1548 EX AFP (12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE UR pISALLOWANCE DF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KOONSE D�ROTHY J DATE OF DEATH:12-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0273 S.S/D.C. NO. : ACN: 13100625 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT UR TRUST ASSET INFORMATION FINANC]CAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6143884234 TYPE �F� ACCOUNT: C �SAVINGS O CHECKING C b TRUST OTIME CERTIFICATE DATE ES�TABLISHED 04-25-1995 Account Balance 3,641 .44 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 910.36 UPPER PORTION OF THIS NOTICE Debts and Deductions, ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 910.36 REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 136.55 �R MONEY ORDER PAYABLE T�: "REGISTER OF WILLS, AGENT." TAX CRE:DITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-06-;2013 CD017287 6.83 129.72 TOTAL TAX PAYMENT 136.55 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIQNAL INTEREST. + IF TOT,4L DUE IS REFLECTED AS A "CREDIT^ (CRJ, YOU MAY BE DUE A REFUND. SEE RENERSE 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 portion ot this notice and submit with your pavment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register af Wills, Agent. Failure to pay the tax, interest and penalty due mav result in the filing of a lien in the apvropriate 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 comvletins an "Application for Refund of Pennsylvania lnheritance and Estate Tax" <REV-1313). Applications are ava9lable from the Department's Web site at www.revenue.state.pa.us, anv Register of Wills or Revenue District Dffice or from the Department's 24-hour answering service: 1-800-362-2050; services for taxvayers with special hearing and/or sveakine needs: 1-500-447-3020 (TT only). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (includ3ng discount or interest) as shown on this notice may object 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 28102I, 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 A�MIN- C) Appeal to the Orphans' Court. ISTRATIYE 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 exvlanation of administratively correctable errors. DTSCOUNT: 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 interest assessed and not paid before Jan. 16. 1996, the first dav after the end of the tax amnesty period, This non-participation penalty 3s appealable in the same manner and in the the same time period as You aould appeal the tax and interest Yhat has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinque�cy or nine months and one dav from the date of death to the date of pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of siz 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 aith the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-150ll, the Pennsylvania Non-Resident Instruct3on Booklet (REV-1736) or on the Department of Revenue Web s3te 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 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 DELINpUENT 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 payment is made after the interest computation date shown on the notice, additional interest must be calculated. >>� �,i�. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIYISION APPRAISEMENT> ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 Dc AFP c12-12� HARRISBURG PA 1 7128-0601 ��;�'t6;;*�i,_"�&MT'Li'!�tl�,L.I��{2 TRUST ASSETS i,t � ��i�> � ':'.E� �if. , ; �� DATE 04-29-2013 �"�� ESTATE OF KOONSE DOROTHY J ��'�� t� �U ��I I 1 ��FILE NUMBERTH 21 13-0273 COUNTY CUMBERLAND ��:�� ,, SSNIDC RICHARD D KOONSE JR � nT„r ACN 13100626 246 ONDREJKO RD flRPHA�S l+'ti1„��; i APPEAL BY DATE:D6-28-2013 S M I T H F I E L D P A 1�8�.��':� �`:��` � ��';'s_ (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LdWER PORTION FdR YOUR REC�RDS <"'� ------�------------------------------------------------------------------------------------- REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF I)EDUCTIONS: AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KOONSE DOR�THY J DATE OF DEATH:12-16-2012 COUNTY:CUMBERLAND FILE N��. : 21 13-0273 S.S/D.C. NO. : ACN: 13100626 TAX RETURN WAS: CX) ACCEPTED AS FILED C 3 CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6144655670 TYPE OF ACCOUNT: ( :>SAVIN6S C � CHECKING ( X3TRUST C )TIME CERTIFICATE DATE ES7ABLISHED 09-04-1491 Account Balance 3�828•28 NOTE: 70 ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 957. 07 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •�0 WITH YOUR TAX PAYMENT TO THE Taxable Amount 957•�7 REGISTER OF WILLS AT THE Tax Rate� Y . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 143.56 QR MONEY ORDER PAYABLE 70: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCDUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-06-2013 CD017282 7. 18 13b.38 TOTAL TAX PAYMENT 143.56 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 TOTAI_ DUE IS REFLEC7ED AS A "CREDIT^ CCR), YOU MAY BE DUE A REFUND. SEE REVE:RSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE 6F 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 tov portion of this notice and submit with your pavment 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, mav be requested bv completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax^ (REV-1313). Applications are ava3lable from the Department's Web site at www.revenue.state.pa.us, any Register of Wills or Revenue D3strict Office or from the Devartment's 24-hour answering service: 1-SQO-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 apvraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob�ect w3thin 60 days of the date of receipt of this notice by: A) Protest to the PA Devartment of Revenue, Board of Appeals by fil3ng a protest online at www.boardofappeals.state.pa.us on or before the 60-dav appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and vrocessed 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 mav 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: PosY Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of ^Instructions for Inheritance Tax Return tnr a Resident Decedent" CREV-1501) for an explanation of administrativelv 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 amnestv non-participation 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 amnestv 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 ind3cated on this notice. INTEREST: Interest is charged beginning wiYh first day of delinquencv or nine months and one day from the date of death to the date of pavment. Taxes which became delinquent before Jan. 1. 1982, bear interest at the rate of six percent ver 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 annou�ced by the PA Department of Revenue. Rates for 1962 through 20D6 can be fou�d in the Pennsylvania Reside�t Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1�36) or on the Department of Revenue Web site Www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor " 20D7 8% .000219 2008 7% .D00192 2009 5% .000137 2010 4% .000110 2U11-2013 3% .000062 Interest is calculated as tollows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF ➢AYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes del3nquent w9ll reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the 3nterest comp�tation date shown on the notice, additional interest must be calculated. �;'_�: �� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERIiANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP <12-12) HARRISIBURG PA 17128-060 1 JOINTLY HELD OR TRUST ASSETS �;��,��;'� ��r�:9'.f�� DATE 04-29-2013 �y_n��,ti,.. �, � ESTATE OF KOONSE DOROTHY J 1°�°"�'�' � '�-e"� �� =;1�..F_� DATE OF DEATH 12-16-2012 FILE NUMBER 21 13-0273 '''i� !,j f, �b �'� r � U� SSNNDC DEBORAH KOONSE ACN 1310U627 246 ONDREJKO RD �'�-��ft �Z` APPEAL BY DATE:06-28-2013 S M I T H F I E L D PA �'%��4G(�(�(�'j' (See reverse side under Objections) CUMB�RLAP�!? C�., p/a Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TQ: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALqNG THIS LINE � RETAIN LQWER PORTION FOR YOUR REC�RDS F"'� ------°------------------------------------------------------------------------------------ REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. A�LOWANCE OR DISALLt1WANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD dR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KDONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY: CUMBERLAND FILE NO. : 21 13-0273 S.S/D.C. NO. : ACN: 13100627 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCDUNT NO. : 6144655670 TYPE OF ACC�UNT: C )SAVIN6S C � CHECKING ( �TRUST OTIME CERTIFICATE DATE ESTABLISHED 09-04-1991 Account Balance 3+82$•28 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 957.07 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 957.07 REGISTER OF WILLS AT THE Tax Rate x • 15 ABOVE ADDRESS. MAKE CHECK Tax Due 143.56 OR MONEY ORDER �AYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DLSCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-06-2013 CD017286 7. 18 136.38 TOTAL TAX PAYMENT 143.5b BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAI DUE .00 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF TOTAI_ DUE IS REFLECTED AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. � SEE REVE_RSE SIDE OF THIS FORM FOR INSTRUCTIDNS. � . PURPDSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 ot 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 monev 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 Orvhan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested bv completing an "Application for Refund of Pennsylvania lnheritance and EsYate 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: 1-800-362-2050; services for taxpayers w3th special hearing and/or speaking needs: 1-800-447-3020 CTT onlv). 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 w3thin 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-dav appeal oeriod expires. In order for an electronic protest to be valid, vou must receive a confirmation number and processed date frnm 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 CORRECTIDNS: Factual errors discoveretl 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 C717) 787-6505. See Page 4 of ^Instructions for Irtheritance Tax Return for a Resident Decedent" <REY-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 i5 vercent tax amnesty non-participation 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 apveal the tax and interest that has been assessed as indicated on this notice. IN7EREST: Interest is charged beginning with first dav of delinquency or nine manths 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 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 wh9ch varies from year to year w9th the rate announced by the PA DeDartment of Revenue. Rates for 1982 through 2006 can be fountl in the Pennsvlvania Resident Instruct3on Booklet CREV-1501), the Pennsvlvania Non-Resitlent 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 Daily Interest Daily Interest Dailv Vear Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7.e .000192 2009 5i .000137 2010 4% .000110 2011-2013 3i .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS �ELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent wYll reflect an 3nterest calculation to 15 davs beyond the date af the assessment. If payment is made after the interest computation date shown on the ,?�'��''�`� notice, additional interest must be calculated. �:::>J� 9.,..- �, �`�� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX + DEPARTMENTOFREVENUE INHERITANCE TAX UIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ` PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 ��;-`qj��`�^��,��`N�fl��?�HE�DR TRUST ASSETS ��' � ayf�i �i" 'ti:`;?..�._`� DATE 04-29-2013 ESTATE OF KOONSE DOROTHY J �1)i3 �PR 2b �71 1 1. � f FILE NUMBERTH 21 13-0273 COUNTY CUMBERLAND (;��(i�` ��.;� SSN/DC LISA KOONSE 0��{A�S, �,.��f�.�. ACN 13100628 710 MOORE RD �+��_��p�Ca APPEAL BY DATE:06-28-2013 WASH I NGTON PA Y�3�9D i+yeB�� 4�'�• �� (See reverse side under Objections) Amount Remitted !-� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT AL�NG THIS LINE �"'> RETAIN LOWER PORTION FOR YOUR RECORDS �"� ------•------------------------------------------------------------------------------------- REV-15�'+8 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF:KDONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY: CUMBERLAND FILE NO. : 21 13-0273 S.S/D.C. NO. : ACN: 13100628 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTI�N: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6144655670 TYPE OF ACCDUNT: C )SAVINGS C � CHECKING ( X�TRUST OTIME CERTIFICATE DATE ESTABLISHED 09-04-1991 Account Balance 3>$2$•28 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.25U YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 957. 07 UPPER PoRTION OF THIS NOTICE Debts arad Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 957.07 REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 143.56 OR MONEY ORDER PAYABLE T0: "REGISTER OF WIL.LS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-06-2D13 CD017289 7. 18 136.38 TOTAL TAX PAYMENT 143.56 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 � � +r IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. +� � IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE DF TNIS FORM FOR INSTRUCTIDNS. PURPOSE OF NOTICE: To fulfill the requirements of Sectio� 2140 of the Inheritance and Estate Tax Act, Act 23 nf 2D00. C72 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 pav the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the 3ssuance 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 o£ Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the Oepartment'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 taxpavers 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 tlisallowance 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 DeDartment 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 proYest 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 6epartment of Revenue, Board of Appeals, PO Bnx 281021, Harrisburg, PA 17128-1021. Petitions may �ot be faxed; or B) Elect to have the matter determined at the audit of the oersonal representative account; or ADMIN- C) Qppeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on th3s 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 af "Instructions for Inherftance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv 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 tau and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-part3cipation penalty is aDUealable in the same manner and in the the same time period as you would appeal the Ya.c and interest that has been assessed as indicated nn this notice. INTEREST: Interest is charged beginning uith first day of delinquency or nine months and one day from the date of death tn the date of pavment. 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 bv the PA Department of Revenue. Rates for 1962 through 20D6 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the DePartment of Revenue Web site www.revenue.state.Da.us. 7he applicable interest rates for 2007 throueh 2013 are: Interest DailY Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8i .000219 2008 7i .000192 2009 5% .000137 2010 4i .D00110 ZO11-2013 3i .00ODS2 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 paYment is made after the interest computation date shown on the � notice, additional interest must be calculatetl. e,_,� NOTICE OF INHERITANCE TAX �� y pennsylvania BUREAU OF INDIVIDUAL TAXES � DEPARTMENT OF REVENUE INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLDWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 E=X AFP C12-12) ,HARRI58URG PA 1 7128-06 0 7 JOINTLY HELD OR TRUST ASSETS :Y�l L.V�6 ,. � i t. .•1!" ~�' '- ' DATE 04-29-2013 �'{��,#� � r-,;�� (�j,� ',, ''.�_:�i ESTATE OF KOONSE DOR�THY J DATE OF DEATH 12-1b-2012 �!.:1� !1t ft 2U ��iNI 1 ',.� COUNTYUMBER CUMBERLAND SSN/DC DANIEL KOONSE �+ ?•� ACN 13100629 l,�t i'ti i�: �.;�� 710 MOORE RD �A APPEAL BY DATE:06-28-2013 WASH I NGTON PA 15301��J�+7''�� '�a��`�� (See reverse side under Objections) c(}��E��i��'�L� �:'��}., ��4mount Remitted �---� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTNOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PURTION FOR YOUR RECORDS �'�' REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE UR DISALLOWANCE OF 1�EDUCTIONS, AND ASSESSMENT OF TAX ON JdINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: KDONSE DOROTHY J DATE OF DEATH:12-16-2012 COUNTY:CUMBERLAND FILE NCi, : 21 13-0273 S.S/D.C. NO. : ACN: 1310U629 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT UR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6144655670 TYPE OF ACCOUNT: OSAVINGS C � CHECKING ( �TRUST C )TIME CERTIFICATE DATE ES�TABLISHED 09-09-1991 Account Balance 3,828.28 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.250 YOUR ACCOUNT, SUBMIT THE Amount S'ubject to Tax 957• 07 UPPER PORTION OF THIS N�TICE Debts and Deductions ' •�0 WITH YOUR TAX PAYMENT TO THE Taxable Amount g57•�7 REGISTER OF WILLS AT THE Tax Rate x • 15 ABOVE ADDRESS. MAKE CHECK Tax Due 143.56 OR MONEY ORDER PAYABLE TQ: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTERESTIPEN PAID (-) AM�UNT PAID 03-06-2013 CD017288 7. 18 136.38 TOTAL TAX PAYMENT 143.56 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID �4FTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � IF TOTAL DUE IS REFLECTED AS A •`CREDIT^ [CRJ, YOU MAY BE DUE A REFUND. 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. C72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with vour 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 mav result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court ciYation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refu�d of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the Uepartment'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 onlv). OBJECTIONS: Any varty in interest not satisfied with the avoraisment, allowance or disallowance of deductions or assessment of tax <including discount or interest) as show� on this notice may object within 60 days ot the date of receipt of this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofapDeals.state.pa.us on or before the 60-dav appeal aeriod expires. In order for an electronic protest to be valid, vou must receive a confirmation number a�d processed date from the Board of Appeals Web site. You maY also send a written protest to PA Department of Revenue, Board of Appeals. PD 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. ISTRATIYE CORRECTIONS: Factual ercors discovered on this assessment should be addressed in writi�g to: PA Department of Revenue, Bureau of Individual Taxes. ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg. PA 17128-0601 or call f717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv correctable errors. DISCOUNT: If anv tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is a2lowed. PENALTY: The 15 percent tax amnesty non-participation 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 day from the date of death to the date of pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six oercent 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 bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsvlvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-Resident Instruction Booklet (REY-1736) or on the Department of Revenue Web site Www.reve�ue.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 FacYor 2007 8% .000219 2008 �% .000192 2009 5% .000137 2010 4i .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 delinque�t will reflect an interest calculation to 15 davs beyond the date of the assessment. If Dayment is made after the interest computation date shown on the � � notice, additional interest must be calculated.