HomeMy WebLinkAbout06-07-13 � • .
NOTICE OF INHERI7ANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ��� DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL rpxes OF DEDUCTIONS AND ASSESSMENT OF TAX
INXERIT�NCE TAX OIVISION REVd547 IX AFP (03-13)
PO !0% 280601 � � �
lURRISlURG PA 17128-0601
RECO€dDcD O��ICE OFDATE 06-10-2013
REGISTEk OF i�lll.LS ESTATE OF MCCAFFERTY TERRY D
DATE OF DEATH 12-23-2006
i'�i3 JUN 7 P�l 1 3f�ILE NUMBER 21 07-0882
� OUNTY CUMBERLAND
JASEE L MCCAFFERTY CLERK Or A�N 101
APT 4 APPEAL �ATE: 08-09-2013
1125 HARRISBURG PIKE ORPHANS' COURT (SeereversesideunderObjcctions)
CARLISLE PA 1�a3�MBERLAND CO., PAA�ount Re�ltted
MAKE CHECK PAYABLE AND REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INNERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MCCAFFERTY TERRV DFILE N0. :21 07-0882 ACN: 101 DATE: 06-10-2013
TAX RETURN WAS: ( ) ACCEPTED AS FILED C JO CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYate CSeheEUle A) (17 •0� NOTE: To ansur• proper
2. Stocks antl Honds (SCheCUle B) �z� .00 eredSt to your ac<ount,
.00 Submlk th0 uDPer port3on
3. Closely Hald Stock/Partnership Interest (S<hetlule C) �3) c7 Yhis forn w1t� your
4. Mort9ayes/Notas Receivable CSchadule 0) (4) •�� tax paYment.
5. Cash/Bank Deposits/Mise. Personal Praperfy CSehedule E) (5) •00
6. Jointly Ownetl Property (SChetlule F) (67 •��
7. Transfars (SC�etlula G) ��� .00
8. Total Assets (8) .00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses CSchadule H) �g7 .00
10. Dabts/MOrtpaBe Liabilitias/LSens (SChedul• I) (107 .00
11. Total Detlu<tions �11� '��
12. Nat Value of Tax Ralurn C12) •00
13. Charitable/GOVernmantal Bequests; Non-aleeted 9113 Trusts (SChetlula J) �ly� .00
14. NeY Value of Estate Sub�ect to Tax �ly� .00
NOTE: If an assess�ent was issued previously. Lines 14, 15, 16, 17, 18 antl/or 19 will
reflect fi0ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of line 14 ak spousal rate (15) •00 X 00 = .00
16. AmounY ot Line 14 taxabl• at lineal rate (16) -�� X 045 = .00
17. Amount oF LSne 14 at sibling rate (17) -00 X 12 = .00
18. Amount of Line 14 taxable at <ollateral rate (18) .00 X 15 = .00
19. Princlpal Tax Due �19�` .UO
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (t) pMOUNT PAID
OATE NUMBER INTEREST/PEN PAID C-)
TOTAL 7AX PAYMENT .00
BALANCE OF 7AX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL OUE IS REFLECTED AS A CREOIT (CR). VOU MAV BE DUE ay�\
FOR CALCULATION OF AOOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. \CS
RESEAVAT40N: Estates W dbcedeni6 dyirq on Orl�eAore DBC.12,1982-if any tutUre iMerest in tire estate is harESFerred in posBeBSian or
enjoymeM to collat9ral beM#�Oiaries of the decedeM after the enplratlan W aryr eS�faEe ior Nfe or yeare;Np Comrtqrrv+ealth
hereby expresay�eserves the rigM ro appraiae and assess tra�fer inheritar�ce texes at Me lawful colkateral rate on any such
future interes4
PAYMENT: Dehach Me top porNOn of this notice and submit with ypur payment to the Register of Wills Indipted on the hant ot the no6ce.
Make check or rtroney order payeble to:REGISTER OF WILL,AGENT.
REFUN6{GR): A refwid of a taac txec5t not requeated on the tax refutn may te reques�d by,cq�np an Ap�pon#or Retund of
Peansyivarpa inheri�noe ar�Esta�te Tau{REV-1313}. .eree auaiiaWe from U�e dep4runenCs web site at
,any Atqister of WHis or fieveM�b ' C�Ice,or hqm 1M d�parlmp�Ys 2Mhou�torms ordering
service:i-8tm-382-2q50;serviags tor qzpeyers with speCial hearMp mad7orspealdrp neetls:1-80Q�447-3020(TT onry).
Please allpw 4-6 weeks from the date a returd was grarited to afive.
dBJEGTi�S: AnY party in interest rnst satisfied wi#r the appraisement,ad�+rar�ar�satbwance ct deduc6pr�,or assassment ot#ax
(inch�n{y c65couM ar interesq as shown on this rrotice may otiiect wfthin 60 days of the date of receipt of this nodoe by:
A� Filinp an appeal nnline at on ar f�fore tl�e appeal�te idenii�ed on the front of lhis notice.
Or seru�r�a written pro�t�:PA[}epatirtteM�Reveaue,.BoAtd ot Appeais,PO�?X 2&1241,Hgrrisburg PA i7128-1 Q21;
8) Navirq the maBer tletermined at su�t at the accoont of ttre personsl represerdafive;or
C) C)Appealing to the Qrphans'Court.
ADMINISTRA7IVE Errors diacovered o�Viis assessment siwukl�be address6d In writinp to:PA Depertmerrt of Revenue,Bureau of kndividuai
C4RRECTKX�IS: Ta�c�,A'T7N:Post � nt Review tMit,i�4 BO%280601,tiarrisCurp PA,t?128-t�Y,f'h6�f71T}787-6505. See�4
Instructions for inheritance Tax Retum fw a ResideM Decedent(REY-1501}(or an expianatlpn of adminlsVativaty correcTabie
enors.
DISCOUNT: if any t�due is paid witfiin three caiendar moMhs after the decedeM's death,a flve perce�t d+scearrt ot tha tax paid is albwabi�.
INTEREST: irrterest is charged beginrring wiltf first day of definquency,or nine months and one�te ftarn date of death,to the dste of
payment. Annual irnerest ratas are availabk on Form REV•1611,availeble at ,or upon iquest by
Galling 1•886-7284937. �
Interesf is ca�u�ted as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER pF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any NotiCe+&sued after Me lax becomes deliru�ni wili ref'1qct an interasi cakaaistian ta 75 days beyond ihe date of the
assessme�rt. If payment is made after ihe iMeresY cakxaia6on date strow on ttm Natice,adcHtbnai irtterest must be cakxiiia#ed.
�zv=u�o-��Cb!-�ot
� pennsylvan�a INHERITANCE TAX FILE #2107-0882
DEPAR7MENT QF REVENUE �F}(�(,/�NATION �SN#
�ao: �2�zsr2aos
BUREAU OFINDIVIDUALTAXES OF CHANGES
d�ncnu ur murvwun� iqnw
PO 8ox 29�801
HAftRISBURG,PA 171Y8�0801
DECEDEN"I'S NAME FILE NUMBER
Terry D. McCafferty 21Q7-0882
Sheila Megonneii AcN 101
REVIEWED BV
ITEM
SCHEDUIE pp_ EXPtANATK}N bf CHANt3E3
Efforts to file an Inheritance Tax return have been exhausted in the above referenced
estate. Therefore, the flling requirements have Deen wafved. The Department however,
reseruea the right to assess any asseta that may be recovered at a future tlme.
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