HomeMy WebLinkAbout07-12-13 RECOR��J OFFI�T� OF INHERITANCE TAX � pennsylvania
C/� �^eeE�OP�A5�I��1�t{,T, ALLOWANCE OR DISALLOWANCE �- OEPARTMENTOFREVENUE
BUREA❑ OF INDIVIDUAL TAX�LVIS14 ID U.�-ixONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION - -� BEV-154] IX AFP (03-13)
PO BOX 280601 �'�'j �j
HARRISBURG PA 1�128-D601 ���;3 J�t_ 12 �I � L ��
DATE 07-15-2013
CLERK OF ESTATE OF BRICKNER BARRY R
ORPHANS� COURT DATE OF DEATH 04-11-2012
CUMBERLAND CO., PA FILE NUMBER 21 12-1018
MULLIN DONNA M COUNTY CUMBERLAND
ACN 101
211 HOUSE AVE APPEAL ➢ATE: 09-13-2013
CAMP HILL PA 17011-2326 (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAVABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHDUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE_,___ � RETAIN LOWER PORTIDN FOR YOUR RECORDS (�-�
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REV-1547 EX AFP CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BRICKNER BARRY RFILE NO. :pl 12-1018 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X] ALCEPiED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CS<hetlule A) (1) •�� NOTE: To ensure proper
2. Stocks antl Bonds (Schedule H) �Z� .OU credit to yaur acwunk,
. oo sUbinit ihe UppE!' pOt'ti0�
3. Llosely Heltl Stock/Partnership Interest (S<hetlule C) (3) of Yhis form w3th your
4. Mortgages/NOtes Reeeivable (Schedule D) (4) •�� tax paYment.
5. Cash/Bank Deposits/MSsc. Personal Property (Schedule E) (5) 76�498.00
6. Jointly Owned Property CSchedule P) �57 .00
7. Transfers CSChetlule G) �7� 64.691.00
8. Total nssets cg7 141 .189.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �9� 14.405. 00
30. Debts/Morkgage Liabilities/Liens (Schedule I] (10] 975. 00
11. Tofal Detluctions (11) 15.380.00
12. Nek Value oF Tax Return �12� 125�809.00
13. Lharitable/Governmental Bequests; Non-¢lected 9113 T wsts (SChetlule J) �137 . 00
14. Net Value of Estate Subj¢ct Yo Tax �ly� 125.809. 00
NOTE: If an assessment was issued previouslY. Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all� returns assessed to tlate.
ASSESSMENT OF TAX:
15. Amount of line 14 at spousal rate (15) 125�809.06 g 00 = .00
16. Amount of Line 14 taxable at lineal rate (16J - �� X 045 = . 00
17. Amount oF Line 14 at sibling rate C177 - Ofl X 12 ' .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 ' . 00
19. Principal Tax Uue �19)= , 00
TAX CREDITS: �
PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT ,00
BALANCE OF TAX DUE . 00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PALO AFTER OATE LN�ICATEO, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DU$ ,\ \
FOR CALCULATION OF ADOITIONAL INTEREST. A REFUNO. SEE REVERSE SIDE FOR INSTRUCTIONS. �`;�
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 colla[eral beneficiaries of ihe decedent aker the expiration of any esta[e for life or years;ihe Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit wi[h 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 not requested on the taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Es[ate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue stat .gRa.u�,any Register of Wills or Revenue District Office,or from[he departmenYs 24-hour forms ordering
service:1-800362-2050;services for taxpayers with special hearing and/or speaking needs: 7-800-4473020(TT only).
Please allow 4-6 weeks from the date a refund was granted[o arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of taz
(including discount or interest)as shown on[his notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www boardofaooeals sta . a.us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,8oard of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Havin9 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 Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Narrisburg PA,17128-1021, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Deceden[(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any iax 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 dea[h,to the 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 tollows:
. INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will retlect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after[he interest calculation date show on the Notice,additional interest must be calculated.
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