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Home My WebLink About06-24-13' NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES DE�ARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE . PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP c12-12) HARRISBURG PA 17128-D601 JOINTLY HELD OR TRUST ASSETS �{��}��",l�� Q��(',,� Q�` DATE 06-24-2013 R��,�,-�� Q� ��,�� ESTATE OF SHUTTLESWORTH MILDRED DATE OF DEATH 09-22-2012 FILE NUMBER 21 13-0418 3�� ,�� y �� COUNTY CUMBERLAND SSN/DC STEPHAMIE L FLEAGLE�L�� ACN 12162984 1335 CONCORD RD APPEAL BY DATE:08-23-2013 M E C H A N I C S B U R G Q��' ��Q��T (See reverse side under Objections) CUMBERI.�ND CO., PA� Amount Remitted � MAKE CHECK PAYABLE AND REMIT PAYMENT TU: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE "'� RETAIN LOWER PORTION FOR YUUR RECORDS � REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIDNS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS DATE: Ob-24-2013 ESTATE OF:SHUTTLESWORTH MILDRED DATE OF DEATH:09-22-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0418 S.S/D.C. NO. : ACN: 12162984 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 171220-11 TYPE OF ACCUUNT: OSAVINGS C � CHECKING ( �TRUST C )TIME CERTIFICATE DATE ESTABLISHED 10-04-1997 Account Balance 13,550.53 NOTE: TO ENSURE PR�PER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 6,775.27 UPPER PORTION UF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount b,775.27 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOYE ADDRESS. MAKE CHECK Tax Due 304.89 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+� AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 04-11-2Q13 CD017443 .00 304.89 � TOTAL TAX PAYMENT 304.89 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 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 ot 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 vour pavment to the Register of Wills printed on the reverse side. Make check or monev order paYable to: Register of W311s, 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 ot an Orphan's Court citation. REFUMD (CR�: A refund ot a tax credit, which was not requested on the tax return, may be requested bv completing an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" CREV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Register of WiZls 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 onlv). OBJECTIONS: AnY partv in interest not satistied with the appraisment, allowance or disallowance of deductions or assessment of tax Cinclud3ng discount or interest) as shown on this notice mav ob7ect within 60 days of the date of receipt of this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boa�dofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be va13d, 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> Harrisbury, 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 drphans' 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 Res3dent Decedent° (REV-1501) for an explanation of administrativelv correctable errors. DISCOUNT: If anv tax due is paid within three calendar months after the decedent`s death, a five percent discount ot 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 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 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 pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of O.OD0164. 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 (REV-1501), the Pennsvlvania Non-Resident Instruction Booklet CREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable 3nterest 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% .OD0192 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 pavment is made after the interest computation date shown on the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX � pennsylvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONSr AND ASSESSMENT OF TAX Oh REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUS7 ASSETS DATE 06-24-2013 R��"Q�� '= fl� ESTATE OF SHUTTLESWORTH MILDRED ��;��'��t�:� (��. i'��?�� DATE OF DEATH 09-22-2012 FILE NUMBER 21 13-0418 �� J�N � ( �t 4 � ��, SSN/DC STEPHANIE L FLEAGLE ACN 13110842 1335 CONCORD RD CLERK ��' APPEAL BY DATE:08-23-2013 M E C H A N I C S B U R G �p,�],7 p��;��+�,�, (See reverse side under Objections) �4r�'� � Amount Remitted ..�i�UMBERLAND CQ.; P� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FUR YOUR RECORDS � REV-1548^EX AFP C12-12)-------------------------------------------------------------------- NUTICE UF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHUTTLESWORTH MILDRED DATE OF DEATH:09-22-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0418 S.S/D.C. NO. : ACN: 13110842 TAX RETURN WAS: tX) ACCEPTED AS FILED C � CHANGED JOINT OR TRUST ASSET INFDRMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 171220-43 TYPE OF ACCOUNT: OSAVINGS t � CHECKING C )TRUST CXJTIME CERTIFICATE DATE ESTABLISHED 05-01-2003 Account Balance b0,060.07 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 30,030.04 UPPER PORTION OF THIS NOTICE Debts and Deductions - •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 30,030.04 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 1,351.35 �R MONEY ORDER PAYABLE T0: TAX CREDITS: "REGISTER (3F WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+� DATE NUMBER INTEREST/PEN PAID C-� AMOUNT PAID 04-11-2013 CD017441 .00 1,351.35 TOTAL TAX PAYMENT 1,351.35 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATIQN 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Tnheritance 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 PaY the tax, inte�est and penalty due may result in the fil3ng 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, may be re4uested bv completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available trom the Department's Web site at www.revenue.state.pa.us, anv Register of Wills or Revenue District Office or from the Department's 24-hour ansuering service: 1-800-362-2050; services for taxpayers with special hearing and/or speak3ng needs: 1-800-447-3020 CTT onlv). 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 ot Revenue, Board of Appeals bv filing a protest onl3ne at www.boardofappeals.state.pa.us on or before the 60-dav appeal period exaires. 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 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 representat3ve 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" (REY-1501) for an exvlanation of administratively correctable errors. DISCOUNT: If any tax due is aaid within three calendar months after the decedent's death, a five pe�cent 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 amnestv period. This non-participation penaltY 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 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 before Jan. 1, 1982, bear 3nterest 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 tound in the Pennsylvania Resident I�struction 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 DailY Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2U10 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTERE3T = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Anv 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. NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIYISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUGTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBUR6 PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RECO�� =��4�" �� DATE os-24-2013 RE�fS�� ()�=� �i'�c,�,� ESTATE OF SHUTTLESWORTH MILDRED DATE f1F DEATH 09-22-2012 ra i hr �} � FILE NUMBER 21 13-0418 �U�J UU1V L� Fi i � �I�i: C�UNTY CUMBERLAND SSN/DC STEPHANIE L FLEAGL�ELE�� a� ACN 12162983 1335 CONCORD R}� � �± APPEAL BY DATE:08-23-2013 M E C HAN I C S B U R G "��A�5'0��7 (See reverse side under Objections) �U�g��.�Hd CQ., P� Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T�: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ""� RETAIN LOWER PORTION FOR YOUR REGORDS �"'� ------------------------------------------------------------------------------------------- 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: 06-24-2013 ESTATE OF:SHUTTLESWORTH MILDRED DATE OF DEATH:09-22-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0418 S.S/D.C. N�. : ACN: 12162983 TAX RETURN WAS: tX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 171220-00 TYPE OF ACCOUNT: CX�SAVINGS C ) CHECKING C �TRUST OTIME CERTIFICATE DATE ESTABLISHED 10-04-1997 Account Balance 10,313.01 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,156.51 UPPER PORTI�N OF THIS NOTICE Debts and Deductions - •p� WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,156.51 REGISTER OF WILLS AT THE Tax Rate � .045 ABdVE ADDRESS. MAKE CHECK Tax Due 232•fl4 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 04-11-2013 CD017442 .00 232.04 TOTAL TAX PAYMENT 232.04 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 REFLECTED AS A "CREDIT" CCR), 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 subm3t 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 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 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 taxpavers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: AnY party in interest not satisfied with the appra3sment, 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 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 from the Board of Appeals Web s3te. You mav 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 audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIYE 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 Res3dent 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 vercent tax amnestv non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the f3rst dav 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 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 Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsvlvania Non-Resident Instruction Booklet (REV-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 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 Anv notice issued after the tax becomes delinquent will reflect an interest calculation to 15 davs bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.