The URL can be used to link to this page

Home My WebLink About04-26-13 � �. � NOTICE OF INHERITANCE TAX �� pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIYIS]'ON � --- �-- PO BOX 260601 OF DEDUCTIONS, AND ASSESSMENT UF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-Of01 �,^{. , r ,,,� e-,�qj�ZLY HELD OR TRUST ASSETS i i t„.V�,f{i _ee� I i�v ?,,, ,�,t� ��E_�`�� i��.tS Ur' 'i`'''.;..: DATE 04-29-2013 ESTATE OF GWOZDECKI ANGELA L DATE OF DEATH 12-29-2012 ;1;�� S�� '� FILE NUMBER 21 13-0328 COUNTY CUM$ERLAND SSN/DC MICHAEL A GWOZDECKI ��-�+��h ��''� ACN 13105354 595 W 1ST ST O�;°},/'.;�arj' (;iJ;;i=;� APPEAL SY DATE:06-28-2013 B 0 I L I N G S F'R I N G S ��7��8 d��n �� (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTH�USE SQUARE CARLISLE PA 17013 CUT ALdNG THIS LYNE � RETAIN LOWER PDRTION FOR YDUR RECdRDS 'E'� REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF ]:NHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2�13 ESTATE OF: GWOZDECKI ANGELA L DATE OF DEATH:12-29-2012 COUNTY:CUMBERLAND FILE NO. : zl 13-0328 S.S/D.C. NO. : ACN: 131U5354 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITU'TIQN: PNC BANK NA ACCOUNT NO. : 5140025499 TYPE OF ACCOUNT: OSAVINGS C � CHECKING ( JTRUST [ �TIME CERTIFICATE DATE ESTABLISHED C13-01-1967 Account Balance 5,080.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X O. lb6 YOUR ACC�UNT. SUBMIT THE Amount Subject to Tax 846.68 UPPER P�RTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 84b.68 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 38. 10 OR MONEY ORDER PAYABLE TQ: "REGISTER OF WILL.S, AGENT. " TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-19-2013 CD0117345 1 .91 38. 10 TOTAL TAX PAYMENT 40.01 BALANCE OF TAJC DUE 1 .91CR INTEREST AND PEN. .00 TOTAL DUE 1 .91CR 1 � � IF PpID AFTER TNIS DR1TE, SEE REVERSE FOR CALCULATION DF ADDITIONAL INTEREST. +c IF TOTAL DUE IS REFLECTED AS A "CREDIT^ CCR)> YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF TNIS 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). PAYMEMT: 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 tn: Register of Wills, Agent. Failure to pay the tax, interest antl penaltv due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not reQUested on tbe tax return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" <REY-1313). Applications are available from the Devartment'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: 1-600-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT onlv). OBJECTIONS: Any party in interest not satisfied wiYh the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest> as shown on this notice may obiect within 60 days of the date of receipt of this noYice 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 period expires. In order for an electronic protest to be valid, you must receive a confirmaYion 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 281D21, Harrisburg, PA 17126-1021. Petitions may not be faxed; or B) Elect to have Yhe matter determined at the audit of the personal representative account; or AOMIN- C) Appeal to the Orphans' Court. ISTR4TIVE CORRECTIONS: Factual errors discovered on this assessment shoultl be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unat, PO Box 280601, Harrisburg, PA 17128-0601 or call C717) 7B7-6505. See Page 4 of ^Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv correctable errors. DISCOUNT: If any tax due is paid within three cale�dar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 vercent tax amnesty non-participation penalty is camputed 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 man�er 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 begi�ning with first day of delinquencv or nine months and one day from the tlate of death to the date ot 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 O.00D164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which var3es 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 (REY-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 Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 6% .000219 2008 7% .00U192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follous: INTEREST = BALANCE OF TAX UNPAID X NUMBER DF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent w311 retlect 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 ; INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-OdUl r� JOINTLY HELD OR TRUST ASSETS y.. I`�'R:.l r... r L��L/15�.,je._'.� fy''�'4- 1y 1" A- � � � ��'�- �r DATE 04-29-2013 ��'�'�� - �� (11' 73! �' ESTATE OF GWOZDECKI ANGELA L .�_.;y DATE OF DEATH 12-29-2012 1,�� r (' �b '�� 1 O7 COUNTYUMBER CUMBERLAND SSN/DC HOLLY L GWOZDECKI C�Et��( (;,;� ACN 13105355 913 LANCELOT AVE Qp��`�f�A�S� ��` APPEAL BY DATE:06-28-2013 MECHANICSB�UR6 P��57�,Q (See reverse side under Objections) �`�°�°� �'`��a ��Q Amount Remitted �— MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F"� REV-1548 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:GWOZDECKI ANGELA L DATE OF DEATH:12-29-2012 COUNTY: CUMBERLAND FILE NO. : 21 13-0328 S.S/D.C. NO. : ACN: 13105355 TAX RETURN WAS: CX) ACCEPTED AS FILED t ) CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUI'ION: PNC BANK NA ACCOUNT N�. : 700044344 TYPE OF ACCOUNT: CX)SAVIN6S t � CHECKING C )TRUST OTIME CERTIFICATE DATE ESTABLISHED 02-23-2�04 Account Balance 2, 110.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,055.Q0 UPPER PORTION OF THIS N�TICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,055.00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 47•48 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT REiCEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT pAID 03-19-2013 CD017345 2.37 47.48 TOTAL TAX PAYMENT 49.85 BALANCE OF TAX DUE 2.37CR INTEREST AND PEN. .00 TdTAL DUE 2.37CR /�1 +� IF PAID AFTER THIS DA"fE, SEE REVERSE FOR CALCULATION �F ADDITIONAL INTEREST. • � IF TOTAL DUE IS REFLEC:TED AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. U 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 vortion of this notice and su6mit 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 mav result in the filing of a lien in the appropriate countv or the issuance of an Orphan's Court citation. REFUND CCR): 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^ CREV-1313). Applications are available From the Department's Web site at www.revenue.state.va.us, any Re9ister 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 CTT onlv). OBJECTIONS: Any party in interest not satisfied with the appraisment, alloWance or disallowance of deductions or assessment af tax (including discount or interest) as shown on this notice may ob�ect within 60 davs of 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.boardofappeals.state.pa.us on or before the 60-dav avpeal aeriod 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 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 nf 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 Tnheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelv correctahle errors. DISCOUNT: If any tax due is paid within three calendar months atter the decedent's death, a five oercent discount of the tax paid is allowed. PENALTY: The 15 percent tax am�esty non-participation penalty is computed on the total of the tax and interest assessed and not paid betore 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 ot payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rete of six peroeni per annum caZculated at a daily rate of 0.000164. All taxes which 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 Pennsylvania Resident Instructinn $ooklet (REY-1501), the Pennsylvania Non-Resident Instruction Booklet CREV-1736) or on the Department of Reve�ue Web site www.revenue.state.pa.us. The avolicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7,6 .000192 20D9 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 davs bevnnd the date of the assessment. If payment is made after the interest computation date shown on the �. notice, additional interest must be calculated.