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HomeMy WebLinkAbout04-26-13 � � pennsylvania BUREAU OF INDIVIDWAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE PO 9oX 28a6o1 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 IX AFP c12-12) HARRISBURG PA 17128-0601 JOINTLY HELD �R TRUST ASSETS i��..l!V� �. -'ri Yk ,...s , �`� DATE 04-29-2013 ���°�a ,: i4 lil" .� ,. ESTATE OF CAP�ZZI VINCENT L DATE OF DEATH 02-23-2013 `��j� �()� �b ��� ` � �i) COUNTYUMBER CUMBERLAND SSN/DC LOUIS J CAPOZZI (;�[�;:,{ f;- ACN 13110802 1655 H�LLV' PIKE , . s-��- APPEAL BY DATE:06-28-2013 CA R L I S L E P O�{���A�7����"{�f�` ' (See reverse side under Objections) �U�"���''`rt� �~`�._ '�';`�i Amount Remitted MAKE CHECK PAYABLE AND REMI7 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 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: CAPOZZI: VINCENT L DATE OF DEATH:02-23-2013 COUNTY: CUMBERLAND FILE NO. : 21 13-0343 S.S/D.C. NO. : ACN: 13110802 TAX RETURN WAS: C ) ACCEPTED AS FILED CX) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 265154-46 TYPE OF ACCOUNT: C �SAVINGS ( � CHECKING OTRUST C �TIME CERTIFICATE DATE ESTABLISHED 12-30-2010 Account Balance 579.57 NOTE: TO ENSURE PROPER. CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 96.60 UPPER PORTION OF THIS NOTICE Debts and Deductions - . �0 WITH YOUR TAX PAYMENT TO THE Taxable Amount 96.b0 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 4.35 OR MONEY ORDER PAYABLE T0: "RE6ISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AM�UNT PAID 04-22-2013 SBA.DJUST .00 4.35 TOTAL TAX PAYMENT 4.35 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 REFL.ECTED AS A "CREDIT^ (CR), 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 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 3ssuance of an Orphan's Court citation. REFUNO (CR): A refund of a tax creditr Mh1Gh was not requested on the tax return, may be requested bv completing an "Apvl3cation 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, any Register of Wills or Revenup 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: Anv party in interest not satisfied with the apDraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice mav ob�ect within 60 davs of the date of receipt af this notice bv: A) Protest to the PA Departnent of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day avpeal period expires. In order for an electronic protest to be valid, vou must receive a confirmation number and processed date from the Board nf Avueals Web site. You may also send a written vrotest 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) Apveal to the Orohans' Court. ISTRATIVE CORRECTIOkS: FactuaZ errors discnvered 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) tor an exvlanation of administrativelv correctable errors. DISCDUNT: If any tax due is vaid 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 penaltv is appealable in the same manner and in the the same time period as vou would apveal the ta�c and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquencv or nine months and one day from the date of death to the date of nayment. 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 vear 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-150ll, the Pennsylvania Non-Resident Instruction Booklet <REV-1736) or on the Oepartment 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 S% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .D00082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X �AILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an 3nterest calculat3on 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. � R��-,<,o��o,-,o, 2113-0343 r � ° pe11115i�/�Val�la INHERITANCE TAX ' DEPARTMENT 01= REVENUE EXPLANATION 02/23/2013 BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 28Q6�1 DECEDENT'S NAME FILE NUMBER Vincent L Capozzi 2113-0343 REVIEWED BY ACN Robin Graff 13110800 13110802 ITEM SCHEDULE Np. EXPLANATION OF CHANGES Lineal heirs are taxable at the rate of 4.5°!o for dates of death on or after 07-01-2000. The spouse of the deceased or the parent of a decedent who�was 21 years old or younger at the date of death are taxed at zero percent. Row Page 1 a � ` NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDIIAL TAXES DEPARTMENT OFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 1712s-o6n1 JOINTLY HELD OR TRUST ASSETS �C�iilt�'t;,f,�,. fi' . ;yjt>I: �F DATE 04-29-2013 �EG�� i -'.s��; �.Ji .' �.._.,�'i ESTATE OF CAPOZZI YINCENT L DATE OF DEATH 02-23-2013 iJ��:J li�f1 2b ��I I .L GU COUNTYUMBER CUMBERLAND SSNIDC SHELLY L CAPOZZI ���r�-��� �;:� ACN 13110801 1655 HOLLV' PIKE APPEAL BY DATE:06-28-2013 ��'���i`�1' C''''�.,.,� C A R L I S L E P A 1 6 ` `"'` ' (See reverse side under Objections) �'iU��ER�.��t�i �.�,�., ��;� Amount Remitted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHDUSE SqUARE CARLISLE PA 17013 CUT ALONG THIS LTNE � RETAIN LOWER PORTION FOR YOUR RECDRDS F"'� REV-1548 EX AFP C12-12�------°------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALL�WANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF:CAPOZZI VINCENT L DATE OF DEATH:02-23-2013 COUNTY:.CUMBERLAND FILE NO. : 21 13-0343 S.S/D.C. NO. : ACN: 13110801 TAX RETURN WAS: C ) ACCEPTED AS FILED CX� CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCDUNT NO. : 265154-46 TYPE OF ACCOUNT: C )SAVINGS � � CHECKING C �TRUST ( X3TIME CERTIFICATE DATE ESTABLISHED 12-30-2010 Account Balance 579.57 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 96.60 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YDUR TAX PAYMENT TO THE Taxable Amount 96.6� RE6ISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 4.35 pR MONEY ORDER PAYABLE T0: "RE6ISTER OF WIILS, AGENT." TAX CREDITS: PAYMENT RFCEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMDUNT PAID 04-22-2013 SBAL�JUST .00 4.35 TOTAL TAX PAYMENT 4.35 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 i�« IF PAID AFTER THIS DATE, SEE REVERSE FOR GALCULATION OF ADDITIONAL INTEREST. +� IF T�TA� DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FDRM 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 tov vortion of this notice and submit aith your pavment to the Register of Wills printed on the reverse side. Make check or monev order pavable to: Register of Wills, Agent. Failure to pay the tax, interest and penaltY due may result in the fiilin9 of a lien in the approDriate county or the issuance of an Orvhan's Court citation. REFUNO (CRJ: A refund of a tax credit, which was not requested on the tax return, mav be requestetl by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the DeDartment's Web site at www.revenue,state.pa.us, any Register of Wills or Revenue District Office or from the Devartment's 24-hour answerin9 service: 1-800-362-2050; services for taxpayers with special hearin9 and/or speaking needs: 1-800-447-3020 CTT 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 days of the date of receiat of this notice by: A) Protest to the PA Department of Revenue, Board of Apveals by filing a protest online at www.boardofapDeals.state.na.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 Apveals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals. PO Box 281D21, Harrisburg, PA 17128-1021. Petitions mav not be faxed; or B3 Elect to have the matter determined at the audit of the personal representative account; or A➢MIN- C) Apceal to the Orahans' Court. ISTRATIYE CORRECTIONS: Factuai errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PD Box 280601, Narrisburs. PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return tor a Resident Decedent" (REV-1501) for an explanation ot 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 venalty 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-particivation 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 delinquencv or nine months and one day from the date of death to the date of pavment. Taxes vhich became delinquent before Jan. I, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of D.000164. Q11 taxes which became delinquent on or after Jan. 1, 1982 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 Instruction Booklet (REV-15D1), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Deoartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 throu9h 2013 are: Interest Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8i .000219 2008 7% .000192 2009 5% .000137 2010 4°i, .000110 2011-2013 3i .000082 Interest is calculated as folloas: IMTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQOENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent uill reflect an interest calculation to 15 days beyo�d the date of the assessment. If payment is made after the interest computation date shown on the _ � � notice, additional interest must be calculated. rwk-ia�o ex roi-io> ` 2113-0343 i � ' pennSy�Van�a INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION 02i23/2013 BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 DECEDENT'S NAME FILE NUMBER Vincent L Capozzi 2113-0343 RE\fIEWED BY Robin Graff AcN 13110799 13110801 ITEM SCHEDULE Np, EXPLANATION OF CHANGES Lineal heirs are taxable at the rate of 4.5%for dates of death on or after 07-01-2000. The spouse of the deceased or the parent of a decedent who was 21 years old or younger at the date of death are taxed at zero percent. Row Page 1 .