HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX .� . pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE , DEPPRTMENTOFREVENUE
iNxERirnNCe rnx otvisioN aF DEDUCTIONS AND ASSESSMENT OF TAX - ---- R�,-1s4� IX AFP coa-ia�
ro eoz zeo6oi O��
HARRISBURG PA 17128-0601 ��� �� OFFICE pF
RE�1St�fi OF ti°l1�_LS
DA7E 07-OS-2013
Z�13 JUf. 12 �n� � �� ES7ATE OF KORNFELD MARC C
� DATE OF DEATH 08-05-2012
FILE NUMBER 21 12-0978
CLERn p� couNrr CUMBERLAND
lOBERHIGHGSTR�roRPkQNS� C�U}?�(' ACN APPEAL DATE: 09-06-2013
CARLISLE �����aR�A�4�it�{3�,i�A (SeereversesideunderObjections)
Amount Remitted
MAKE CNECK PAVABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE �-► RETAIN LOWER PORTION FOR YOUR RECORDS (-�
--'-"""-'--"-"-----'-----'-"-"'-'-'-'--"-""--------'-'--'--'-"'-'----"'----'---
REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
� DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: KORNFELD MARC CFILE N0. :21 12-0978 ACN: LO1 DATE: 07-08-2013
TAX RETURN WAS: ( JO ALCEPTED AS FILED ( J CHANGED
APPRAISEO VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schetlule A) �y7 313.800. 00 NOTE: To ensure proper
2. Stocks antl Bontls CSChedule B> (Z) •DO credit to your account,
.00 submit Yhe upper portion
3. Closely Held Stock/Partnership Interest (Schetlule C) C3) ot t�is form with your
4. Mo�tgages/NOtes Receiva6le (SCheOUle D) (4) •�� tax payment.
5. Cash/Bank Deposits/Mis<. Personal ProPerkY (Schedule E) (5) Z6.843. 08
6. Jointly Ownetl Property (SCheEUle F) �6� 34.359. 02
7. Transfers (Schedule �) ��� 18,340 .51
s. Total Assets ce) 393.342.61
APPRDVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (S<hedule H) �g� .00
10. Debts/Mort9age Liabilities/Liens CSChetlul¢ I) (10) .00
11. Total Detluctions �11� . 00
12. Net vaiue ot rax aeturn �lZ� 393,342.61
13. Lharitable/Governmental Bequestsi Non-elected 9113 Trusts (Schedule JJ �13� •00
14. Net Value af Estate Subject to Tax �14� 393.342.61
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect 4igures that include the total of all returns assessed to date.
ASSESSMENT OF 7AX:
15. Amount of Line 14 at spousal rate (15) 375.002.82 X 00 = .0�
16. Amaunt of Line 14 Yaxable at lineal rate (16J � �� x 045 = . 00
17, Amouni of Line 14 at sibling �ate (17) 1R.�40.F1 X 12 ' 2.200.$(>
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = . 0�
19. Principal Tax Due �19)= Z�QOO.SB
7AX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-J
05-02-2013 CD017535 .00 2.200.86
TOTAL TAX PAYMENT Z,200.86
BALANCE OF TAX DUE ,pp
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PASD AFTER DATE INDICATED, SEE REVERSE IF TO7AL DIIE IS REFLECTED AS A CREDIT (CR7, YOU MAV BE DU� _(y��
FOR CALLULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ��N?
V�
RESERVATION: Estates of decedents dying on or before Dec. 12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after[he expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
fulure interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit no[requested on the tan return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state oa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services for tarpayers with special hearing and/or speaking needs:1-800-447-3020(TT only).
� Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessmen[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) Filing an appeal online at www boardofaooeals state oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Departmeni of Revenue,8ureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280607,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
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 decedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to[he date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEFEST FACTOR
Any No[ice issued after the tax becomes delinquent will reflect ati interest calculation to 15 days beyond the date of[he
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.