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Home My WebLink About06-24-13 NOTICE OF INHERITANCE TAX r pennsylvania BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT. A�LOWANCE OR DISALLOWAMCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��C4��1C� pF 06-24-ZO13 ��[?i��F��E�A'�H 07I07Y2012 CHRISTA FILE NUMBER 21 12-0752 �� c1�N ��N�� 7 CUMBERLAND S / �� ' { THOMAS N SHIREY 12142289 R D 10 BOX 103 �'��KA��EAL BY DATE:08-23-2013 C A R L I S L E P A 17 013 a��A N�'((�'��rse side under Objections) riU��.��t�V:��Rted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE '� RETAIN LOWER P�RTION FOR YOUR RECORDS � REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE I3F INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHIREY CHRISTA DATE OF DEATH:07-07-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0752 S.S/D.C. NO. : ACN: 12142289 TAX RETURN WAS: (X� ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 53038-00 TYPE OF ACCOUNT: C �SAVINGS O CHECKING t )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-31-1978 Account Balance 17,278.90 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 8,639.45 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 8,639.45 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 388•7g OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+� DATE NUMBER INTEREST/PEN PAID t-) AMOUNT PAID INTEREST IS CHARGED THROUGH 07-02-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 388.78 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.74 TOTAL DUE 391.52 * 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 REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPdSE 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 port3on 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 ot Wills. Agent. Failure to pay the tax, interest and penalty due may 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 by completing an "Apalication 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 (TT only). OBJECTIONS: AnY 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 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 bv 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 281021, Harrisburg, PA 17128-1021. Petitions mav not be faxed; or B) Elect to have the matter determined at the aud3t 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 ot Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call C717) 787-6505. See Pa9e 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-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 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-part3cipation penaltv is appealable in the same manner and in the the same time period as You would appeal the tax a�d 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 befo�e 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 bY the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet CREV-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 Dailv Interest Dailv Interest Dailv 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 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. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT,.ALLOWANCE OR DISALLOWANCE PO BOX 280b01 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 J NTLY HELD OR TRUST ASSETS f��d�� °��r� �� DATE 06-24-2013 ��'�`� �� `�F��"� ESTATE OF SHIREY CHRISTA DATE OF DEATH 07-07-2012 �UI3 �� i �� "� FILE NUMBER 21 12-0752 COUNTY CUMBERLAND THOMAS N SHIRE`��R�{ Q'� SSN/DC ACN 12142290 R D 10 BOX �o3�RPNAN�' ��T APPEAL BY DATE:08-23-2013 CAR L I S L E �u M�W4,�7��.i�Q.� �A (See reverse side under Objections) �`�� R �� Amount Remitted '� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHDUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTI�N FOR YOUR RECORDS E"" REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX UN J�INTLY NELD OR TRUST ASSETS DATE: Ob-24-2013 ESTATE OF:SHIREY CHRISTA DATE �F DEATH:07-07-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0752 S.S/D.C. NO. : AChI: 12142290 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 53038-11 TYPE OF ACC�UNT: C �SAVINGS t )U CHECKING t )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-02-1985 Account Balance 12,213.12 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 6,106.56 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 6,106.56 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 274.80 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID INTEREST IS CHARGED THROUGH 07-02-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 274.80 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1.94 TOTAL DUE 276.74 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF T�TAL DUE IS REFLECTED AS A "CREDIT" tCR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FURM 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 pr3nted 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 issuance of a� Orphan's Court c3tation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, mav be requested by 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 CTT only). OBJECTIONS: Any party in interest not satisfied with the apPraisment, allowance or disallowance of deductions or assessment of tax Ci�cluding discount or interest) as shown on this notice mav 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 bv 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 trom 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. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, $ureau of Indiv3dual 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^ CREV-1501) for an explanation of administratively 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 uaid 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 the tax and interest that has been assessed as indicated on this notice. IN7EREST: Interest is charged beginning with tirst 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 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 tREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or o� the Department of Revenue Web site 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 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 comRUtation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBUR6 PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RE�ia�� s�� Q� DATE 06-24-2013 REGI��I�� `��;`';,.�.� ESTATE OF SHIREY CHRISTA DATE OF DEATH 07-07-2012 � FILE NUMBER 21 12-0752 ��I3 JUN 2y F1 ! 2 �� C�UNTY CUMBERLAND SSN/DC THOMAS N SHIREY GL��►K Qi ACN 12142291 R D 10 BOX 103 APPEAL BY DATE:08-23-2013 CAR L I S L E PA 1�m�N A N'�� d U�� (See reverse side under Objections) ��1�1BERLaND ca., P� Amount Remitted 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 E"� REV-1548 EX AFP C12-12�-------------------------------------------------------------------- N�TICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHIREY CHRISTA DATE OF DEATH:07-07-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0752 S.S/D.C. NO. : ACN: 12142291 TAX RETURN WAS: tX) ACCEPTED AS FILED ( � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 53038-05 TYPE OF ACCOUNT: CX?SAVINGS C ) CHECKING C )TRUST t )TIME CERTIFICATE DATE ESTABLISHED 10-02-1985 Account Balance 13,844.27 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.5D0 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 6,922.14 UPPER PORTION OF THIS N�TICE Debts and Deductions - .00 WITH Y�UR TAX PAYMENT TO THE Taxable Amount 6,922.14 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 311 .50 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID INTEREST IS CHARGED THROUGH 07-02-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 311.50 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.20 TOTAL DUE 313.70 * 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 REVERSE SIDE DF 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 W311s, Agent. Failure to aay the tax, interest and penalty due may result in the filing ot 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 by 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 serv3ce: 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 appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on th3s notice mav object within 60 davs of the date of receipt ot this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals bv 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, 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 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^ (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 percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penaltv is computed an 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 t3me 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 dav 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. 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 Pennsylvan3a Resident Instruction Booklet CREV-1501), the Pennsylvan3a 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 Dailv 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 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 calculated.