HomeMy WebLinkAbout07-12-13 NOTICE HERITANCE TAX � pennsylvania
pPPRAI§ �J,�T,, ALLOWANCE OR DISALLOWANCE , DEPARTMENT OF REVENOE
OF d��N'[uWlOa� �µn- SSESSMENT OF TAX pEy-1547 IX AFP cos-ia�
BUREAU OF INDI�IDUPL TAXES � r�� OC
INHERITANCE TAX OIVISION �1L`f��j�.r r-
PO BOX 280601 ��,y � !
HA6RISBURG PA 1"/128-0601 Oh D`��f,LJ
rr13 ��(. �� DATE 07-15-2013
�� 2E�f�TE OF ALFEO STEFANO
pp � OF DEA7H 03-22-2013
��Eh� Qj; FILE NUMBER ZL 13-0374
ORPHqj�g• OUNTY CUMBERLAND
CQ�JR7�
IRWIN III HAROLD �ll1�8ERLqP1D Cp„ ��N APPEAL DATE: 09-13-2013
64 S PI7T ST (SeereversesideunderObjections)
CARLISIE PA 17013-3220
Amount Remittetl
MAKE REGISTER OFB WI A gD REMIT PAYMENT T0:
1 COURTHOUSE SQUARE
CARLISLE PA 17013
RETAIN LOWER POR7ION FOR YOUR RECDRDS !� _______________
CUT ALON6 THIS LINE __ �"�___
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REV-1547 EX AFP ��Z'13)DISALLOWANCENOFRDEDUCTIONS ANDRASSESSMENTAOF�TAXCE OR
ESTA7E OF: ALFEO
STEFANO FILE N0. :21 13-0374 ACN: 1�1 DATE: 07-15-2013
TAX RETURN WAS: ( X� A��EPTED AS FILED O LNANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
C1� _ •�0 NOTE: 7o ensure oroper
1. Real Estate CSchedule A) ,�Q credik to your account,
�Z� submit the up7er portio
Z. Stocks and Bontls (SChedule B7 75,000.00
(3) - of this form with your
3. Closely Heltl Stock/Partnership Inkerest (SChedule C) (4' ,QO tax Payment.
4. Hortgages/Notes Reteivable CSchetlule ll7 �Q
5. Cash/Bank �e0asits/Misc. Personal ProPerty (SChetlule E7 �5� .00
(6)
6. Join�lY Ownetl Property CSc�eCUle F) .Op
(7)
7, Transfers (SChedule G) ]5.000.00
(B)
8, Tofal Assets
APPROYED DEDUCTIONS AND EXEMPTIONS: 6.253.50
9. Funeral Expenses/Adm. Costs/Mis<. Expenses CSChedule H) �9� , 00
lU. Dehis/MorYgage I.iaEilities/Liens (SChetlule I) (30)
clu 6,253.50
11. Total Detluctions 68 r 746.50
12. Net Val�e o£ Tax ReSurn �12�
.00
13. Charitable/GOVernmental Bequests; Nan-elecSeA 9115 TrusFS (SChedule �7 �1i� 68,746.50
14. NeG Value ot Estate Subject to Tax (14)
N�7E: IF an assessment was issued previouslY, Lines 14. 15, 16, 17. 18 and/or 19 will
reflect fi9ures that include the total of all reYurns assessed to date.
ASSESSMENT DF TAX: ,00 x 00 = •��
15. Amou�Y of Line 14 at spousal raYe (15J
16. Amount of Line 14 taxahle at lineal �ate (16) FR.746.�+0 g 045 = 3,093.59
17. Amount ot Lin¢ 14 at 53bling raTe (17) .�0 X 12 = •�0
18. Amount af Line 14 taxable at collateral rate (18) .00 X 15 ' .DO
19. Principai iax Du¢ �19�- 3,093.59
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
0 -24-2013 CD017663 154.68 2.938.91
TOTAL TAX PAYMEN7 3,D93.59
BALANCE OF TAX DUE
# F R cADV ATl ONArE INDICA7ED. rNrERfsrqND pf�,, ���
oF qDDITIONAL IN fRES ERS£ ro�� �
r. IF rorA< < ��f
A RFF�ND. SEE �F���S�SrfD QS q OD
I
1�F F°R ,cRFdlr .
,�y
RESERVATION: Estates of decedents dying on or betore Dec.12,19g2-uf any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries ot the decedent after the expiration of any estate tor life or years;the Commonwealth
hereby expressty reserves the right to appraise and assess transier inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT� Detach the top portion of this rwtice antl submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payabie to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a taz credit not requested on the tax return may be requested by completing an Appiication for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313�. Applications are available from the departmenYs web site at
www revenue stat�a us,a�y Register of Wills or Revenue District Office,or trom the departmenPs 24-hour forms ordenng
service:1-800-362-2050;serviCes for tarpayers with special hearing and/or speaking needs: 1-500-447-3020(TT only).
Please aliow 4-6 weeks from the date a refund was granted to arrive.
OBJEC?IONS: Any party in inferest not satisHed wiih the appraisement,allowance or disallowance of deductions,or assessment oi 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 boardofaoo�al�state oa�on ar betore ihe appeal date identified on the tront of this notice.
Or sending a wnnen protest to:PA Oepartmeat of Revenue,Board oi Appeals, PO BOX 281201,Harrisburg PA 7 7128-1 021;
B) Having the matter determined at audit of ihe 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 ot Individual
CORRECTIONS: Taues,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Retum for a Resident Decedent(REV-7501)for an exptanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar monihs after the deceden!'s death,a five percent discount of the tax paid is allowable.
INTEREST: I�terest is charged beginning wiPh tirst day ot delinquency,or�ine months and one date from date oi death,to the da[e of
payment. Annual interest rates are available on Form REV-1611,available at www rev_ en�oa�,or upon rquest by
caliing 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR
Any Notice issued after the ta�becomes delinquent will reflect an i�terest calculation to 15 days beyond the date of the
assessmeM. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.