HomeMy WebLinkAbout05-13-13 � pennsylvania
BUREAU OF INDIVIOUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE
INHERITANCE TAX DIVISION APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
Po Box 2BO601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP c12-12)
HABBISBURG PA 17128-o6o1RECOr�i�JF4i� -�'-'�-fa�,�_ ��OINTLY HELD OR TRUST ASSETS
� RECPS�;� rl G� :°y� , � nnre as-i3-zoia
ESTATE OF KRETZING JOYCE E
��13 �T���+ 1 � �� � �� DATE OF DEATH 05-31-2012
1 FILE NUMBER 21 12-0685
COUNTY CUMBERLAND
L�Gr�� (j��� SSN/DC
C M e� �J, C ,J�V ACN 12135806
46 TAVERN ���I��A � i APPEAL BY DATE:07-12-2013
MECHANLCSB ��° H ,l���U�n�.-,4��9 (SeereversesideunderObjections)
Anount Ren�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
L COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
----'--'-----------"'-'---'-----'-'---'-----""'-'---"'-------'----"-'-'-'-----"-----'
REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANGE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 05-13-2013
ESTATE OF: KRETZING JOYCE E DATE OF DEATH:05-31-2012 COUNTY:CUMBERLAND
FILE NO. : zl 12-0685 S.S/D.C. NO. : ACN: 12135806
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTLTUTION: MEMBERS 1ST FCU ACCOUNT NO. : 11777-00
TYPE OF ACCOUNT: ( JOSAVINGS O CHECKING OTRl1ST C )TIME CERTIFICATE
DATE ESTABLISHED 10-21-1970
Account Balance 10,008.47 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 VOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 5.004.24 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 5,004.24 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 225.19 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-02-2013 CD017133 .00 225.19
TOTAL TAX PAYMENT 225. 19
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAI DUE .00
. IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF AODITIONAL INTEREST. + �Il /
IF TOTAL DUE IS REFLECTEO AS A ^CREDIT^ CCB), YOU MAV BE DUE A REFUND. V��
SEE REVERSE SIDE OF TXIS FORM FOR INSTRUCTIDNS.
PURPOSE OF
NOTICE: To fulfill Yhe requ3reeents of Section 2140 of khe Inher3tanca and Estate Taz Ack. Act 23 of 2000. O2 P.S.
Section 9140).
PAYMENT: Dekach Y�e too oortion of this noYice and suEn9f wiih vour pavnent to the Register of Wills oHnketl on khe
reverse s3tle. Maka check or noney ortler payabla to: Rapister of Wills. Agent.
Failure So pav the tax. interest antl penalYy due �av result in khe filing of a lien in tha aooropriate
counky or the issuance of an Orphen's LourY citation.
REFUNO (CR): A refund of a taz cretlit, which was not requesYetl on tha !s raturn, �aY be requested by co�pleYinp an
"AOOlication tor 2efunC of Pennsylvania lnheritance antl Estate Tu•' (REV-1313). Applications ara available fron
the DeDartnant's WeE siYe ak vww.revenue.skaie.Da.us, anY ReBister of Wills or Revanue Ois4rict Otfice or tron tha
DeOa�t�enY•s 24-hour answerinp sa�vies: 1-800-362-2050; services for tazpaYa�s with s0ecial �earing antl/or
50eakinB �eeds: 1-800-447-3020 (TT onlv).
OBJECTIONSi Rny parky in intarast not satisfietl with khe appraiseent, allowance or tlisallo�ance of tleEUCt3ons or assesswent of ta�c
(including tliscount or interesU as s�ovn on this notice �aY obJect vithin 60 Eays of t�e data of roceiot of Sh3s not3ce
bv:
A) ProtesY Yo Yhe PA Departont of Revenue. Boa�tl of Aooeals bv fil3np a orotest online at
vw.boardofaope�ls.5tat�.0a.us on or befora t�e 60-day aoaaal oe�iod axpi�as.
In order for an elact�onic prokest to ba velitl, Yau �ust �eceive a confir�aYion nuober antl processeE tlate
fron the Board of Aooaals WeC site. You �ay also send a wri4ten oroiest to PA Deoart�ent of Revenue,
Board of Aooaels. PO Bax 281021� Harrisbure. PA 1�128-1021. Petitions naY not be fazetl; or
B) Elect io have the satter Oeter�inetl ak the audit of the oersonal re0resentative account; or
AOMIN- C) Aooeal to the Orohans' Court.
ISTRAtIVE
CONNELTIONS: Factual errors discovered on tpis assess�enY s�ould ba addnssetl in vriting Yo: PA Oepark�ent of Revenue,
Bureau of Indivitlual Taxes. ATTN: Posi Assessoent Reviaw Unit, PO Box 280601. Harrisburp. PA 17128-0601
or tall (717) 78]-6505. See Page 4 of "Instructions for Inheritanw Tax Return far a Resitlenk Uecetlenk" CBEV-150ll
for an axDlanation of aEninistrek3velv correctablu errors.
OISCOUNT: If any tas tlue is paitl wiYhin Yhree calendar nonths after the tleceAent's tleat�, a Hve oerceni tliscoonS of the kax paid
15 d]lOMPtl.
PENALTY: The 35 oercent tax a�nestv non-partici0ation Oenaliy is cosputeE on iha total of the tu and intarest assessed antl not
oaiC before Jan. 18. 1996, the firsi tlay afier khe enE of t�e taz awneskr oeriod. This non-narticination
oanal4v is aoDealable in the sa�e �anner antl in the the seea tiw oer3od as vou vould ao0eal khe taz antl interest
that has been assesseG as intlicaYetl on Yhis notice.
INTEREST: Interest is charBetl be9innina wiYh firsk tlm ot dalinuuencv or nine nonths antl one tlay
fro� the tlate of tleakh Yo t�e date of pey�ent. Taxes which baca�e tlelinGUent Eefore Jan. 1, 1982,
bear interest at the rate of sis percent ver annuw caleulated at a dailY rake of 0.000164.
All taxes which becase tlelinouent on or afier Jan. 1. 1982 will bear interest at a rate vhic� varies fron
vear to vear with the rate announcetl by ihe PA Deoart�en4 of Ravenua. Rates for 1982 throuph 2006 can be
found in the Pennsvlvania ResiAenk Instruckion Booklet (REV-1501), the Pannsrlvania Non-Resident Instru«ion
Booklet (REV-1]36) or on the Oeoartwent ot Revenua Web sita ww.�evenue.5tate.Da.uS.
The aoolicable 3nYerest rates for 2007 thro�eh 2013 are:
Interest Oailv Inierest Oailv Interest Dailv
Year Rate Fackor Year Rate Factor Year Rate Facior
200] 8X .000219 2008 ]Y. .000192 2009 5Y, .000137
2010 4: .000710 2013-2013 3Y. .000082
Inkerest 3s calculaYed as follows:
INTEREST = BRLANLE OF TAX UNPAIO X NUMBEM OF MYS UELINGUENT X MILY INTEREST FqCTOR
Any natice i ued after the tu becowes Aelinquenk vill reflect an interast calculat3on to 15 tlavs
bevontl Y�e tlake of khe assessnent. It pavwent is wada after the interest ca�putatian dake shwn on the �
notice, additional interest eust be calculaked.
NOTICE OF INHERITANCE TAX ,�i pennsylvania
B NERI AN�CE TAXDDIVISION TAXES qppRAISEMENT. ALLOWANCE OR DISALLOWANCE e.ti� DEPARTMENT OFREVENUE
PO BOX 280601 OF DE!D��UCTIONS(.-AN SSMENT OF TAX ON REV-1548 EJ( AFP (12-1�)
HARRISBURG PA 111 28-0 6 01 �EC����U'P.�T��P�L�O��RUST ASSETS
R��Z�� I''fi'� �� '���'��-L�ATE 05-13-2013
ESTATE OF KRETZING JOYCE E
;11i3 (`IflY 13 P�l y ���E HunaEer� zi iz-o ss
COUNTY Cl1MBERLAND
��E�� �±" SSN/DC
JACOB E KRETZING ORPHAPiS� COURTA�N 12135807
9 MILLER LN GC APPEAL BY DATE:07-12-2013
OLEY PA 1954��Y�kRLAI�D CU., PA (SeereversesideunderObjections)
Anount Renitted
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 C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 05-13-2013
ESTATE OF: KRETZING JOYCE E DATE OF DEATH:05-31-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-0685 S.S/D.C. NO. : ACN: 12135807
TAX RETURN WAS: (X) ACCEPTED AS PILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 27704-00
TYPE OF ACCOUNT: ( IOSAVINGS O CHECKING C )TRUST OTIME CERTIFICATE
DATE ESTABLISHED 07-21-1981
Account Balance 12,123.30 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,020.59 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •�0 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,020.59 REGISTER OF WILLS AT THE
Tax Rate y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 90.93 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-J AMOUNT PAID
02-25-2013 CD017254 .00 90.93
70TAL TAX PAYMENT 90.93
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER TNIS DATE, SEE REVERSE POR CALW�ATIDN OF ADDITIONAL INTEREST. � �W
IF TOTAL DUE IS REPLECTED AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. 171
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. V��
PURPOSE OF
NOTICE: To fulfill the re0uirenents of SecYion 2140 of the Inherikance antl EstaYe Tan Act, Act 23 of 2000. (72 P.S.
Saction 9140).
PAYMENT: Detach the !oD PorY3on ot khis notice antl sub�it with your oaveenk to She Repister of Wills DrinteE on the
reverse s3de. Make check or nonev o�tler payaEle to: Repister of W311s, Agent.
Failure to paY t�e fax, interest and penalYV dua �aY result in the Hling of a lien 3n the appropr3ate
counYV or the issuanca of an Orohan's Court citation.
REFUND (CR)i A rafuntl of a taz cretlik� which vas not requas�etl on the t� reYUrn. �ar be revues4ad bY conolefine an
"AOOlication tor 2efuntl of Pennsvlvania lnheritanca and Estake iax" (REV-1313). AoolicaYions are available from
the Depar4want's Web site at wW.revenuo.stata.Va.us, aro Re9isfer ot Wills or Revanue DisYrict Offita or fro� ihe
�epartnent's 24-hou� ansverine se�vice: 1-800-362-2050; services for taxome�s �iYh soecial hea�in9 and/or
soeakine neetls: 1-800-44]-3020 (TT only).
OBJECTIONS: Any oarkv in inkerest not satisHetl with ipe aoorais�ent, allwanca or tlisallowance of tletluck3ons or assesssent of tax
(includin9 discounk or interesk) as sho�n on ihis notice �av obiett wit�in 60 daYS of t�e tlafe of �eteipt of ihis nokica
by:
A) Protas! to the PA OaDart�enk of Ravenue, Board ot Aooeals bv filinB a orotest online ak
ww.baartlofaaneals.stato.na.us on or before tha 60-tlaY aoveal nariotl exoires.
In ortler for an alactronic urotest to be valitl� You �ust receiva a confir�aYion nueber and ororessetl EaYe
fro� the Board of AvCeals Wab siYe. Vou war also sentl a written orofes4 to PA Oevart�enY of Revenue.
Boartl of Aooeals. PO eox 281021� Harrisburp. PA 1]128-1021. Pefifions �aY not Ea farzed; or
B) Elect to hava the �aYYer detereined at the auAiY of tha Dersonal reoresentative account: or
ppqIp. C) Aooeal to tha Oro�ans' Court.
ISTRRTIVE
CORRECTIONS: Factual errors tl3scoveretl on this assess�eni should be atldressed in wr3tin9 to: PA Deparknant of Revenue,
6ureau of Intlividual Ta�ces, ATTN: Posk Assessnent Review Unit. PO Bos 280601. Ha�risbure. PA 17128-0601
or tall ('!17) 787-6505. See Paae 4 of •'InsLructions for Inheritance Tex Raturn for a Resident DecedenY" (REV-1501)
far an exolanelion ot aGwinistratively correctable errors.
DISCOUNT: It any t� due is Vaitl w3thin ihree calendar sonihs after the Eecetlent's deaYh, a Five oercent tliscounT of the tax oaitl
is allowetl.
PENALTY: The 15 oercent tax aenestv non-Darkicipation Oenalty is conputeC on the total of tha tu anA interest assassed antl noY
Daitl before Jan. 18, 1996, the Hrst daY after khe end of Yhe fax amnestY Deriod. This non-OarHCioation
oenaltv is aVVealable in khe sa�e �anner antl in the the sa�e tine periotl as vou woultl ao0eal the taz and inkerest
that has been assesse0 as indicatetl on Yhis notice.
INTEREST: Interest 3s chareetl bep3nnin8 �ikh Hrst daY of tlel3nuuencY or nine eonths antl ona Eav
fron the dake of death to t�e tlate of paYAenk. Taxas whic� becase tlalinauent before Jan. 1. 1982.
bear 3ntarest aY t�e rate of six nercant oer annus calculatetl at e dailY rate of 0.000164.
All tazes which becane delin0uent on or after Jan. 1, 1982 vill bear interesf at a rate which varies fron
vear to year with the rate announcetl by tho PA Oeoartoent ot Revenue. Rates for 1982 throuBh 2006 can be
fountl in t�e Pennsvlvania Resitlent Insiruction Booklat (REV-1501), She PennsYlvania Non-Resitlent InsYruction
Booklat (REV-1]36) or on ihe DeOarbent of Revenue WaC s3te �w.revanue.state.oa.us.
The aoolicable interest raYes for 200] khrouy� 2013 are:
InteresT OailY Interest Dailv Inkerest Oailv
Year Rate Fackor Year Rate Factor Vear Rata Factor
2007 8% .000219 2008 ]Y. .000192 2009 5Y. .00013]
2010 4: .000110 2011-2U13 3Y. .000082
Inkerest is calculatad as followsi
INTEREST = BI�LRNCE OF TRX UNPAIO X NUMBER OF MYS DELIN4UENT X MILV INTEREST FACTOR
Am notice issueE after the t� becones tlelinqueni w511 reflecY an 3nterest calculat3on to 15 days
beyontl khe tlate of the assesswent. If oavnent 3s �ade after the lnkerest cwpuYation date shown on the ��
nokice, additional 3nYeresf eust �e calculated.
NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INOIVIDUAL TAXES DEPARTMENT OFREVENUE
INHERITANCE TNC OIVISION p ^ r�APPRAaISEMENT, ALLOWANCE OR DISALLOWANCE esT
PO BO% 280601 1jECLt�C�^� `n.t'Fi�HU�IONS, AND ASSESSMENT OF TAX ON
HRRRISBURG PA P128-0601 � REV-1548 EX AFP (1242)
{0 NTLY HELD OR TRUST ASSETS
�E�'�a��G.?j �� 1:��!�G.L.�
DA7E 05-13-2013
i.fil3 f iflY 13 P�1 `i 03 DATETOFODEA7H 05E31I2012 JOYCE E
FILE NUMBER 21 12-0685
CLGRK v�." COUNTY CUMBERLAND
CASEY STOKQ�K�'���J(��U�T SSN/DC
ACN 12135808
9 MILLER LN CUMBERLAt�D CO., �A APPEAL BY DATE:07-12-2013
OLEY PA 19547-8511 (SeereversesideunderObjections)
Aeount Renitted
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 �ISALLOWANCE OF
DEDUCTIONS. ANU ASSESSMENT OF TAX ON JOIN7LY HELD OR TRUST ASSETS
DATE• 05-13-2013
ESTATE OF: KRETZING JOYCE E DATE OF DEATH:05-31-2012 COl1NTY:CUMBERLAND
FILE NO. : 21 12-0685 S.S/D.C. NO. : ACN: 12135808
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOIN7 OR TRUST ASSE7 INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 27704-00
TYPE OF ACCOUNT: ( p SAVINGS O CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 07-21-1981
Account Balance 12,123.30 NOTE: TO ENSl1RE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,020.59 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,020.59 REGISTER OF WILLS AT THE
Tax Rate �. .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 90.93 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RELEIPT OISCOUNT (+)
DATE NUMBER INTEREST/PEN PAIO (-) AMOUNT PpID
02-25-2013 CD017254 .00 90.93
TOTAL TAX PAYMENT 90.93
BALANCE OF TAX DUE .00
IHTERES7 AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF AODITIONAL INTEREST. � ` '�
IF TOTAL DIIE IS REFLECTED AS A ^CREDIT^ CCR), YOU MAV BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill khe requireaenis of SectSan 2140 of the Inheritance antl Esfate Taz Act, Act 23 of 2000. (]2 P.S.
Section 9140).
PAYMENT: Detach tha top oortion of khis not3ce and subwit with Your oaveant to the ReBister of Wills OHnted on ihe
reverse side. Make check or �oneY ortler oaYable to: ReBisier of Wills, Agent.
Failure to pay t�e taxr interest antl oanalty tlue �av result in the fi13n9 of a 13en in the apProoriate
countv or t�e 3ssuance oF an Orohan's CourY c9Lation.
REFUNO (CR): A refuntl of a tax credit. which was not repusstetl on Yhe taz return� �m be reQUested CY <wvletin9 an
•'AOO13cation for Refuntl of PennsYlvania lnheritance and Estate Tax" (REV-1313). �oolieations ara available frow
the �eoert�enY's Wab site at www.ravenue.s4ata.oa.us. aro Rapiskar of Wills or Revenua Oistr3ct Office or froo Yhe
Oeoari�ent's 24-hour answerinp service� I-H00-362-2050; services for Yaxpavars �ith soecial hearina and/or
socakinB �eeds: 1-800-447-3020 (TT onlv).
OBJECTIONS: Anv Varty in inkerest not satisHed vikh Y�e avoraiswent, alla+ance or tl3sallovance of deductions or assess�ent oi tax
(includinp tliscount o� interest) as s�own on this notica �aY object within 60 tlavs of Yhe tlate of receiDt of ihis notice
by:
A) Pro4est Yo khe PA DeParioant of Revenue, Boa�tl of Aooaels bY filinp a protesY online at
. ww.bosrAOfappeels.state.pa.us on or befora the 60-dav ap0aal veriod ax0ires.
In o�tle� for an electronie DroYes4 to ba valid, vou �usY receive a confir�ation nu�ber anE orocesseA tlate
fro� t�e Board ot Appeals Web site. Vou �aY also send a written orotest ko PA DaOe�t�enY of Ravenue,
Boartl of Rpoeals� PO Boz 283021, Harrisbura� PA 17128-1021. Petitians �ev not be taxetl; or
B) Eleck Yo have the natker deter�3ned at t�e audit of fhe oersonal representative accounY; or
ppqIN_ C) Auoeal to the Orvhans' Court.
ISTRATIVE
CORRECTIONS: Factual errors tliscoveretl on this assesssent should be atlEressed in �riking to: PA Oeoart�ent of Revenue,
Bureau of Intlividual Tarzes. ATTN: Posk Assess�eni Review UniY, PO Box 280601, HarrisDUre. PA 17128-0601
or call (71"/) 787-6505. See Pape 4 af "Instruckions for Inheritance Tax Return for a Resitlent Oetedeni" (REV-1501)
for an explanation of atlninistratively correctable errors.
DISCOUNT: If anv taz tlue is paitl wit�in three calanda� nonths afte� the tlecetlant's tleaih. a five Dercent discounk of ihe tax paitl
15 2110M2tl.
PENALTY: Tha 15 oercent tax awnestv non-oart3cipation oenaltv is cosouted on the total of the taz and inkeresi assessetl and noY
oaid before Jan. 18r 1996. <he firsY daY afker the entl of the taz a�nesty periotl. This non-pa�ticiDai9an
oenalty is aoDealable in the sane �anne� and in the the sa�e tina Oeriotl as vou �oultl apoeal the tss antl interest
that �as been assessed as inAicatad on this notice.
INTEREST: Interest is chareaE beBinninp with firsk tlav of Aelinquencv or nine nonths anA one dav
fron the tlate of death ko i�e date of oav�ent. Taxes which beca�e tlali�GUeni Cefore Jan. 1, 1982.
bear interest at the rate of six Vercent Der annu� calculatetl at a dai1Y rate of 0.000164.
All tues vhich becaee tlelinouenY on or after Jan. 1. 1982 will bear inkerest at a rate vhich varies fron
vear to vear with the rafe announced Ev the PA Oeoarteent af Revenue. Rates for 1982 throueh 2006 can be
tound in khe Pannsylvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-Resitlen! Instruction
Booklet (REV-1736) or on ihe Deoark�ent ot Revenue Web site wwv.revenue.stake.pa.us.
The aoolicable inYerast rakes for 2007 throuph 2013 are:
Inierest Oa31v InYerest �ailv Interest OailY
Year Ra�e Factor Year Rate Factor Vear Rate Factor
200] 8Y. .000219 2008 ]% .000192 2009 SY. .000139
201D 4% .000110 2011-2013 3Y. .00OOB2
Interest is calculaYed as follows�
INTEREST = BALRNCE OF TAX UNPAIO X NUMBER OF MYS DELINGUENT X OAILY INTEREST FACTOR
Am nokice 3ssuetl atter the tu beco�es delinquent �311 reflect an 3nterest calculation to 15 tlms ��
bevonE fhe tlate of tM1e assess�ent. If oavwent is wade after the inSerest co�outation tlate shwn on the '
notice, adtlitional interest nust be calculated.
�j pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX OEPARTMENT OFREVENUE
INHERITRNCE TAX DIVISION APPRAIS T{��LOWANCE OR DISALLOWANCE ��T
Po BOX 280601 �j�SpQ �6��$',rpNO ASSESSMENT OF TAX ON R�-1548 EX APP a242)
HARRISBUBG PA 1A28-0601 RECjOI��- '- � �y O
1}� L �ELD OH TRl1ST ASSETS
R�GIS'[�r"� C�
DATE 05-13-2013
/ni3 �'A� 13 p� y O� ES7ATE OF KRETZING JOYCE E
DATE OF DEATH 05-31-2012
'� FILE HUMBER 21 12-0685
CLe��� �`' COUNTY CUMBERLAND
JACOB E KRETZING �RpHANS� �DU�T SSN/DC
OLEyLLER LN PA �o�$iQ�,�D ('�n., PA ACN AFpEAL BY DATE507912-2013
}�
(See reverse side under Objecrions)
Anount Resitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1548 EX AFP (12-12J
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUS7 ASSETS
DATE• 05-13-2013
ESTATE OF: KRETZING JOYCE E DATE OF DEATH:05-31-2012 CDUNTV:CUMBERLAND
FILE ND. : pl 12-0685 S.S/�.C. NO. : ACN: 12135809
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 27704-L1
TYPE OF ACCOUNT: ( )SAVINGS ( JO CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 11-13-1985
Account Balance 3,284.07 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE
Amount Sub�ect to Tax 547.36 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 547.36 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Oue 24.63 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-7 AMaUNT PAID
02-25-2013 CD017254 .00 24.63
TOTAL TAX PAYMENT 24.63
BALAHCE 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 OUE IS REFLECTED AS A "CREDIT^ CCR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
P�RPOSE OF
NOTICEv To fultill Yhe �epuire�ents of Section 2140 of t�e Inher3tance and Eskate Tan Acf. Act 23 of 2000. (�2 P.S.
Sect3on 9140).
PAYMENT: Oetach the koo nortion of this notice and subeit with your oaYnenY to khe Ree�ster of Wills orintetl on the
reverse sitle. Make chatk or noneY ortler payable to: Re9�ster of W311s. Agant.
Failure to oav the Su, interest antl oenalty tlua saY result in Yhe filing of a llen 3n the aooro0riate
countv or the issuance of an Orohan's Court citation.
REFUNO (LR): A refund of a tax cretlit, which wes not renuestetl on the keu raturn, waY be reuuastetl by waoletine an
"AOOlicaYion tor Refund of Pannsvlvania lnheritance antl Esiate i�" (REV-1313). aD�lications are available tros
t�e DeOartwant's Web sita at www.revenua.state.oa.us, am Repister of Wills o� Revanua Diskrict Office or f�o� khe
Oeoarteent's 24-hour answerinp sarvica� 1-800-362-2050; services for taxoaYers with soe�ial hearine antl/or
s0eakinp neetlsv 1-80�-44]-3020 (TT on1Y).
OBJECTIONS: AnY oartY in interesi not saiisfied with the aporaiswenk, alla�ance or disallowance of tledu<kions or assessnent of tas
(incluCing discounY or interest) as shown on this notice nev object within 60 daYS of the tlaYe of receiOY of this notice
er:
A) Protest to khe PA Oepart�ant of Ravenue, Boartl of Aooeals �y tiline a orotest online at
vw.boa�tlofaoneals.sta4e.Pa.us on o� befora t�e 60-daY apceal Oeriotl axoires.
In o�tler fo� an elact�onic O�otesk to be valid, You �ust �aceive a confirwation nunber and Drocessad tlaie
frow the 6oa�tl of Apoeals Web site. You �aY also s¢ntl a written protast ko PA UaDart�ent of Revenue.
Board of Fooeals, PO Box 281021, Harrisbure. PA 17128-1021. Petikions �av not be fazed; or
B) Elect fo have t�e �atler tleterninetl at the autlit of Yhe pe�sonal ra0�esentative account; or
ppIIN� C) RCOaal to the Orohans' Lourl.
ISTRATIVE
CORBEL�IONS: Factual errars discoverad on kh3s assesswent should be atldressetl in writinp to: PA DeoarGent of Revenue,
Bureau of Indivi0ual T�esr ATTN: Post Assesseent Review Unit. PO Box 280601. Narrisbure. PA 1]128-0601
or call (717) 78'l-6505. See Pa6e 4 of "Instructions for Inheritanu Tas Return for a Resident Dacedent" BEV-150ll
for an esplanation of a0�inis4rativelv correckaEle errors.
DISLOUNT: If anY kax due is oaSd vit�3n three calendar nonths afker the deceCent's tleath, a five osrcent tl3scount of Ma tax Oaitl
9s allowea.
PENALTY: The 15 oerceM Sax a�nesty non-Dartici0ak3on penaltY is mnoutatl on the total of Yhe tax antl interest assessetl antl not
Oaitl before Jan. 18, 1996, khe Hrst Oav after t�e end of the tax aAnestv period. This non-oarticioat3on
oenaliv is apoealable in the sa�e wanner and in khe iha sawe Sina oeriod as You would aoCeal the fax and interest
khat has Eaen assessed as intl3tated on this nok3ce.
INTEREST: Interesk is charaetl beBinnine wit� first day of tlelinquencv or nina eanihs antl one tlav
from the tlate of tleafh to the date of onnent. Tarzes wh3ch becaee delinquant before Jan. 1, 1962.
bear interesY at the rate ot six oercent par annun calculatetl at a tlailv rake of 0.000164.
All kazes vhich becaee tlelinpuent on or aftar Jan. 1. 1982 will bear 3ntaresY aT a rake wh3ch varies fron
year ko v¢ar vith the rate announced bY Yhe PA Deoartnent of Revenue. Rates for 1982 Y�rouBh 2006 can be
fountl in the Pennsylvania Resitlent Inskruction Booklet (REV-1501), the PennsYlvania Non-Rasident Instruction
Booklet (REV-1736) or on the Deoart�enk of Revenue Web site ww.revenue.state.oa.us.
The aoolicable inYerest rafes for 2007 throueh 2013 are:
Inierest Uailv Interesi Daily Interest Da31v
Year Rake FacYOr Year RaYe Factor Y=ar Rate Fackor
200] BY. .000219 2008 �Y. .000192 2009 5Y. .00013�
2010 4Y. .000110 2011-2D13 3% .D00082
Interesi is calculatetl as follorrs:
INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF OAVS OELINGUENT X MILY INTEREST FACTOR
Am nokice 3ssuetl after the i� Leco�es Celinquent w311 reflect an inYerest calculatian ko 15 davs
bevontl the dake of the aszass�ent. If pay�ent 3s �atle after khe 3nierest co�putation date shown on the
notice, atltlitional interest eust be calculated.
� F � pennsylvania
B NERI ANCE TA%�U VISI NL TAXES ❑��`o��,,i:AP��r��'N��+A�LOWANCETORCDISALLOWANCE DEPARTMENTOFREVENUE
" o REV-1548 IX AFP (12-12)
Po BO% 280601 [i�C'��[� �SU�L°f�D�S, AND ASSESSMENT OF TAX ON
HARRISBURG PA 17128-0601 �� JmOINTLV H D OR TRUST ASSETS
•r;�i3 (�IflV 13 t I ' � O� DATE 05-13-2013
ESTATE OF KRETZING � JOYCE E
CLt�� �''� DATE OF DEATN 05-31-2012
OR°HANS' CflURT FILE NUMBER 21 12-0685
COUNTY CUMBERLAND
CASEY sroKESK��t�k@ik�LAND CO•, P� SSN/DC
ACN 12135810
9 MILLER LN APPEAL BY DATE:07-12-2013
0 L E Y PA 19 54 7-8511 (See reverse side under Objections)
Awount Re�itted
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 C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE• 05-13-2013
ESTATE OF: KRETZING JOYCE E DATE OF DEATH:05-31-2012 COUNTY:CUMBERLAND
FLLE NO. : 21 12-0685 S.S/D.C. NO. : ACN: 12135810
TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMA7ION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 277U4-11
TYPE OF ACCOUNT: ( )SAVINGS ( JO CHELKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 11-13-1985
Account Balance 3,284.07 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0. 166 YOl1R ACCOUNT, SUBMLT THE
Amount Subject to Tax 547.36 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 547.36 REGISTER OF WILLS AT THE
Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 24.63 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-7 AMOUNT PAID
02-25-2013 CD017254 .00 24.63
TOTAL TAX PAYMENT 24.63
BALANGE OF TAX DUE .00
INTEREST AND PEN. .00
T07AL DUE .00
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � I� IIII
IF TOTAL OUE IS REFLECTED AS A '•CREDIT^ (CR), YOU MAY HE DUE A REFUND. �I V��
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill t�e raquirewents of Sect3on 2140 of the In�er9tance antl Estate Tax Pct. AcY 23 of 2000. (72 P.S.
Section 93407.
PAVMENT: Oetach t�e top oortion of this notice antl subnit wiih vou� oaynent to the Repister of Wills orintetl on the
reverse sitle. Make chack or sonev order pavable ko: Re6isYer of Wills. Agenf.
Failu�e Yo oav the ta�c. inte�esY and Oenalkv due nay result in the filing of a lien in the aporooriate
countY or Yhe issuance oF an Orohan'S Court citation.
REFUND (CN): A refuntl af a tau credil, v�ic� was noi rouuasteC on tha taz rekurn. aaY be rwuestea M to�olefine an
"Application for RafunC of PennsYlvanie Inherikanca antl Estata Tas" (REV-1313). AoPlications are availaCle fron
ihe Deoartwent's Web site at wn+.revenua.state.oa.us� aro Rapisker of Wills or Ravanue Disirict Office or froe the
Oeoart�ent's 24-hour answcrine service: 1-800•362-2050; services for tanoayars rith svecial hearing and/or
soeakinp needs: 1-800-447-3020 (TT onlv).
OBJECTIONS: AnY partv in interest noi satisfied vith the aoora3swant allowance or tlisallwance of deduciions or ass¢ss�ent of taz
(includine tliscount or interest) as shown on this notite �ay obiett within 60 tlays of the Cate of reteiut of t�is notiee
bv:
q) Protasf to ihe PA Decart�ent of Revenue. Boartl of AoDeals br filine a orotest online ai
ww.boerEOfavoeals.state.oa.us on or before i�e 60-dav appeal oeriotl exaires.
In ortler for an elacironie Drotest to be velid� vou �ust receive a wnfir�at3on nunber and orocessed tlake
f�o� khe Boa�d of �ppeals Web sita. You nay also sentl a w�itten orotes! to P1 Deoart�eni of Revenue.
Board of Aooeals, PO Box 281021, Harrisbure. PA 1]128-]021. PeYiYions �n not be fueE; or
B) Eleck Yo hava the �ette� tleterwined ak Y�e eudit of the oe�sonal re0�esenYativa atcounY; or
ppq=ry_ C) Au0ea1 ta the Orphans' Court.
ISTitATIVE
CORRECTIONS� Factual ercors discovereE on t�is assessneM should be atltlressed in writinB to: PF DeDarteent of Revenue,
Bureau of Individual Taxes. ATTN� Post Assess�ant Review Unit. PO Box 280601. HarrisburB• Pp 1�128-0601
or call (ll7) 78]-6505. See Pa6e 4 of "Instructions for Inheritance iu Return for a Resitlenf Dacetlent" (REV-1501)
for an axolanation of atl�inisYrafiv¢lY correctable errors.
DISCOUNT: It anY tax due is pa3d within Mrea calentlar �onths after the decetlent's death, a five Oercent discount of the tax paitl
is allowetl.
PENALTV: The 15 percent tax annestY non-part3ci0ation oanaltY is co�outetl on Yhe to�al of the t� antl 3nierest assessed antl not
oaid before Jan. 18, 1996, the first daY afker the ¢ntl of the tax awnestv oeriotl. This non-parkic3oation
oenalty 3s aOGealable in the sa�e �anne� and 3n the the sa�e tine oer3od as You would aDDeal fhe tax antl inkerest
thaY has been assessad as intl3catad on th3s notice.
INTEREST: InYerest is charped beBinnin9 with first tlav of tlelinquancY or nine nonths anE one tlay
fron the tlake of deakh Yo the date of oaveent. Taxes which Eeca�a delinquent before Jan. 1. 1982.
bea� interest at the rate of six percant Oer annun calculated at a tlaily rate af 0.000164.
All ta�ees which becane dQinOUent on or afYer Jan. 1, 1982 will bear 3nterest aY a rate vhich varies fron
vear to rear vith the rate announced M the PA Daoart�ent of Revenue. Rates for 1982 throuph 2006 can be
fountl in the Pennsvlvania Resident Instruction Boaklet (REV-1501), khe Pannnlvania Non-Resident Inst�uction
Booklet (REY-1]36) or on the Deoart�ent of Revenue Web site ww.revenue.state.pa.us.
The aDGlicable interest ratas to� 200] throuBh 2013 ara:
Interest Oailv Interesk Dailv Inieresk Oa31v
Year Rake Facior Year Rate Factor V�ar Rate Factor
2007 BY. .000219 2008 ]x .000192 2009 5Y. .00013]
2010 4'/. .0OO11U 2011-2013 3Y. .000082
InieresS is calculatod as follows:
INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF MYS UELIN4UENT X MILY INTEREST FACTOR
Any notica issueE afker the tan beco�as delinoueni will reflect an interesk calculat3on Yo 15 tlays .
bevond the tlate of the assess�ent. If pav�ant is naCe atter the interest casoukation date shown on the
notice, atltlitional intarest musk be calculatetl. �