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HomeMy WebLinkAbout06-24-13 � pennsyLvani� BUREAU OF INDIVIDUAL TAXES NOTICE �F INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLUWANCE OR DISALLOWANCE PO BdX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12? HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ���;�r�.��.'.� ��t���� Q� DATE 06-24-2013 ���#�-�-��� a� t����Lr.�, ESTATE OF MdRROW M L DATE OF DEATH 02-19-2013 ���13 ��� �� �� � �,� COUNTY�MBER CUMBERLAND SSN/DC ROBERT E MORROW �L��� O� ACN 13113581 104 LAKE POINTE DR fA� � APPEAL BY DATE:08-23-2013 N E WP 0 RT N EWS VA '�'3��3�'1�7�O U RT (See reverse side under Objections) �'rUMBERLAND CO., PA ' Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17Q13 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECDRDS � ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALL�WANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:MORRfJW M L DATE �F DEATH:02-14-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0499 S.S/D.C. NO. : ACN: 13113581 TAX RETURN WAS: CX� ACCEPTED AS FILED t ) CHANGED JOINT UR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5003974376 ' TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING t )TRUST ( �TIME CERTIFICATE DATE ESTABLISHED 06-12-2002 Account Balance 15,627.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YDUR ACCOUNT, SUBMIT THE Amount Subject to Tax 7,813.50 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 7,813.50 REGISTER OF WILLS AT THE : Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 351.61 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT t+) AMOUNT PAID DATE MUMBER INTEREST/PEN PAID C-) 04-30-2013 CD017519 17.58 334.03 TUTAL TAX PAYMENT 351.61 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE •�0 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF TOTAL DUE IS REFLECTED 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 Sect3on 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 vour payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pav the tax, interest and penalty 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 the tax return, maY be requested bY completing an "Application for Refund of Pennsylvania lnher3tance 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: 1-500-362-2050; 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 (including discount or interest) as shown on this notice mav object within 60 days of the date of receipt of this notice 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-daY aPpeal period expires. In order for an electronic Protest to be valid, vou must receive a confirmation numbe� 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, Harr3sburg, 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 wr3ting to: PA Department of Revenue, 8ureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call C717) 787-6505. See Page 4 of "Instruct3ons for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelY correctable e�ro�s. 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 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 apPeal the tax and interest that has been assessed as 3ndicated 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 vaYment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent Der 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 Pennsvlvania 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 Da31y Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .ODO110 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 pavment is made after the interest computation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX � pennsylvani� iUREAU •F IN)IVI)UAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 EX AFP C12-12) HARRISBURG PA 17I28-0601 JOINTLY HELD OR TRUST ASSETS ��{iQ�i3��.� ���I"Li� OF DATE 06-24-2013 �����,�,-��� �� �;���L� ESTATE �F MORROW M L DATE OF DEATH 02-19-2013 FILE NllMBER 21 13-0499 I�j j� �}�� �[� F� � �,� COUNTY CUMBERLAND SSN/DC : ROBERT E MORROW ���R� �� ACN 13113582 104 LAKE POINTE DR APPEAL BY DATE:08-23-2013 NEWPORT NEWS VA 2���1�►�� CC}U RT (See reverse side under Objections) GUM��RLAND CO., P� Amount Ren�itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 CDURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE �'�' RETAIN LOWER PORTIUN FOR YUUR RECORDS E'�' REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE �F INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX aN JDINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:MORROW M L DATE OF DEATH:02-19-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0499 S.S/D.C. NU. : ACN: 13113582 TAX RETURN WAS: (X� ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTIDN: PNC BANK NA ACCOUNT NO. : 5315429277 TYPE OF ACCOUNT: C�SAVINGS C � CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 05-10-2011 Account Balance 50,139.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 25,069.50 UPPER PORTION OF THIS NOTICE Debts and Deductions - 13,269.00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 11,800.40 REGISTER OF WILLS AT THE Tax Rate Y .045 AB�VE ADDRESS. MAKE CHECK Tax Due 531.02 �R MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 04-30-2013 CD017520 26.55 504.47 TOTAL TAX PAYMENT 531.02 BALANCE OF TAX DUE .�Q INTEREST AND PEN. .00 TOTAL DUE .00 * 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. (72 P.S. Section 9140). PAYMENT: Detach the top portion 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 of Wills, Agent. Failure to pay the tax, interest and Penalty due may result iR the filing of 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 bv 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 (TT onlv). OBJECTIONS: Anv 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, $oard 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 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 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 C717) 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 paid is allowed. PENALTY: The 15 percent tax amnestY non-participation penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first dav 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 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 anrtum calculated at a daily rate of 0.000164. All taxes which became delinquent on or atter 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 (REV-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 Da31y Interest DailY 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 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.