HomeMy WebLinkAbout05-13-13 � pennsylvania
BUREAU OF INDIVIOUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
1NHERITANCE TAX DIVISIDN APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF OEDUCTION$�. AND ASSESSMENT OF TAX ON REV-1548 E7( AFP U2-1D
NARRISBIIRG PA 1]128-0601 ❑�C/1R'��� (�j',J��7�'rHELO OR TRUST ASSETS
f\ V
REGlST!c.�t Or 4"��._LS narE 05-13-2013
ESTATE OF TOMOCHIK BLANCHE M
i�fi3 I �fll 13 ?(� `i a3 FILE NUMBERrH 21 13-0432
COUNTY CUMBERLAND
CLL�iC Ci ssNinc
JOHN TOMOCHIKf�+�-�A�,�S� LVi�}?T . ACN 13118612
11 CARRIAGE RD � APPEAL BY DATE:07-12-2013
NEW CUMBERLND �dJM6�L@�Azr�., P�� (SeereversesideunderObjections)
Amount 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'
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMEN7 OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 05-13-2013
ESTATE OF:TOMOCHIK BLANCHE M DATE OF DEATH:04-10-2011 COUNTY: CUMBERLAND
FILE NO. : 21 13-0432 S.S/D.C. NO. : ACN: 13118612
TAX RETIIRN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: M & T BANK ACCOUNT NO. : 86128167
TYPE OF ACCOUNT: ( )SAVINGS ( JO CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 08-28-1964
Account Balance 2.400.16 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SIIBMIT THE
Amount Subject to Tax 1 ,200.08 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 1 .200.08 REGISTER OF WILLS AT THE
Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 54.00 OR MONEY OR�ER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-7
04-15-2013 CD017454 .00 54.00
05-06-2013 SBADJUST .00 2.04
TOTAL TAX PAYMENT 54.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR LALLULATION OF AOOITIONAL INTEREST. � \^ { 1,
IF TOTAL OUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. �� \11
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. \ V'�
PURPOSE OF
NOTICE: io tu1t311 tha recuirewents of Section 2140 of She InheriYance antl Eskate Taz Act, Act 23 ot 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the too oortion ot this notice and submit rikh vour oayeent to the Register of Wills orinted on t�e
reverse side. Make chack or eonev order oavable to: Repister of Wills, Agent.
Failure to pav She 4u, interest and oenaltv due nav resulk in the filing of a lien in the approoHake
tountv or tha issuanca of an Orohan's Cour� citaY3on.
REFUND (CR): A refund of a tax credit, which was not requesketl on Yhe i� reYUrn� �ay be rewasteG bv co�elaiinp an
"AODlication for Rafund of PennsYlvania lnheritance and Esta4e Tax" CREV-1313). AoolicaYions are available fron
the Deoartnent's Web site at www.ravanua.stata.oa.us, am R�pis4ar of Wills or Revanue OiskricY Office or fro� the
Deoart�ant's 24-hour answerine servica� 1-800-362-2050; services for taxoaYers with soacial hearine anC/or
soeakinB naeds: 1-800-447-3020 (TT onlv).
OBJECTIONS: Arry Oarty in interesk not satisfietl wikh She a00�aisnant. allwance or disallowance of tleductions or assesseenY of tax
(inclutline tliscount or inSeresU as s�o�n on this notice sav ob9ac4 within 60 tlavs of the Aake of rec¢ipt of this nokice
ev:
A) Protest to the PA DeOart�ent of Revanue. Baard of Anpeals by filinp a proYest online at
VMM.bOd�tlOfdP01815.52iSY.08.us on o� befo�e Lhe 60-day apPeal pe�lod B%D1�B5.
In ortler for an electronic vrotest to be valitl. You �ust raeeiva a confirwat3on nusber antl orocassetl EaYe
fron khe BoarA of AOVeals Web site. You wav also send a written orofesi fo PA UeDa�tnvnt of Revenue,
Boartl of AOVealsr PO Box 283021, Harrisburp. PA 1712B-1021. Peiitfons way not be fazed; or
B) Elect fo have t�e �aYYer tleterwineG at t�e audit ot khe oarsonal raoresentative account; or
Ap1IN- �> Aopeal to khe OrOhans' Court.
ISTRATIVE
CORRELTIONS: Factual errore tliscoveretl on t�is assesseent should be addressed in writin9 to: PA Oeoarknent of Revenue.
lureau of Intllvitlual Taxes� ATTN: Post Assessnent Review Unit. PO Boz 2H0601, Harr3sburp, PA P128-0601
or call O1]) 787-6505. See Pape 4 of "Instructions for Inh�ritante Tax Ra2urn for a Resitlenk Oecetlent" (REV-150ll
for an exolanation of atlwinistraYively correckable errors.
DISCOUNT: If anY tax tlue is Oaid within three calentlar nonk�s after ihe tleceAent's tleath, a five percant Eiscount of the tax Oaid
is allowed.
PENALTY: The 15 Pe�cent tax annestv non-oartic3oat3on oenaliy is co�pukeE on khe tokal of the taz and 3nterest assessetl and not
oaid before Jan. 18. 1996, the first dav atter t�e entl of ihe kva a�nestY Deriod. This non-park3c3pafion
Oanaltv is appealable in the sawe sanner anE in khe khe sa�e tiwe pe�iod as vou would aooeal the kas and interest
that has been assessad as indicatetl on this noiice.
INTENESL Interesf is char8etl bepinninB with fi�st tlav of tlelinquency or n3ne �onths antl one tlaY
fron the tlate of tleath to the tlate of om�ent. Taxes which becawe tlelinpuent before Jan. 1, 1982.
Eear inkerest at the rate of six oertent Der annuw calculatetl aY a tlailv rate of 0.000164.
All Yaxes vhich Eeca�e tlelinpuent on or after Jan. 1, 1982 will bear interesi ak a rete vhic� varias fron
year ko year v3t� the rate announcetl bY the PA OeDart�ant of Revenue. Rafes for 1982 throup� 2006 can ba
fountl in khe Pennsylvania Resitlent Instruttion Booklet (REV-150ll, ihe Pennsvlvania Non-ResiCant Instruct3on
600klef (REV-1]36) or on khe Deoark�ent of Revenue Web sife www.ravenue.sSake.oa.us.
The ao0licable interest ratas for 2007 khrouph 2013 are:
Inierest Dailv Interesi Dailv Interest Oailv
Year Rate PacYOr Vear Rate Factor Vear Rate Fackor
2007 BY. .000219 2008 ]Y. .000192 2009 SY. .000137
201U 4Y. .000110 2011-2013 3% .000082
InteresY is calculatetl as follows:
INTEREST = BI�LANLE OF TN! UNPAIO X NUMBER OF MYS DELINOUENT X MILY INTEREST FACTON
Am nok3ce 3ssuetl after Yhe kaz becowes tlelinauent w311 reflect an 3nkeresY calculation to 15 davs
beyond the date ot the assassnent. If oavwent 3s natle after the interest conoutation tlate shown on the
notice, atltlitional inkerest must be calculated.