HomeMy WebLinkAbout07-22-13 (2) , �.
r ' NOTICE OF INNERITANCE TAX � pennsylvania
� APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ■��
BuREAU oF INDIVIDUAL inxES OF DEDUCTIONS AND ASSESSMENT OF TAX ` DEPARTMENTOFREVENUE
INXERITANCE TA% UIVISION REV-1547 IX AFP (03-13)
PO BOX 280601
HARRISBUtG PA 17128-0601
DATE 07-22-2013
ESTATE OF GARNER ROBERTA R
DATE OF DEATH 02-02-2011
FILE NUMBER 21 11-0168
COUNTY CUMBERLAND
IRWIN II ESQ HAROLD S p�N 101
64 S PITT ST APPEAL DATE: 09-20-2013
CARLISIE PA 17013 (Seereversesideunder06jections)
Awount Re�itted
MAKE CHECK PAYABLE AND REMIT 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 CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX
ESTA7E OF: GARNER ROBERTA RFILE N0. :21 11-0168 ACN: 101 DATE: 07-22-2013
TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHAN6ED SEE ATTACHED NOTICE
APPRASSED VAIUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1
1. Real EsYate (SCheAUle A) (1) •00 NOTE: To ensure proper
2. Stocks and Bonds (SCheOUl• B) �Z�
.00 cretlit to your account.
.�� Submit the upper porLion
i. Closely Hald Stock/PartnershSp Interest (SChedula C) (3) of this form with your
4. Mortga9es/Notes RecelvaDle (Schadule D) (4) •�� tax payment.
5. Cash/Hank Oepasits/Misc. Personal Property CSe�etlule E) (57 392. 19
6. Jointly OwneE Property CSehadule F7 (6) '��
7. Transfers (Sehstlule G) (7) •��
e. iotal Assets ce) 392. 19
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/MSsc. Expenses (SChetlula H7 �g� 4.670.24
10. Debks/MOrkpa9e �iabilitias/LSOns (SCheCUle I) (1Q) .00
11. iotal Deduct3ons �y17 4,670.24
12. Net Value of Tax Return �1z7 4r278.05-
13. Charitabla/Governmental BaQUests; Non-ele<Yed 9113 Trusts (S<hetlule J) �13� .00
14. Net Value of EStaYe SuDject to Taz �ly� 37,134.33
NOTE: . If an assessaent was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
refleet fiyures that include the total of all returns ass�}sed to �te:'o �=n
ASSESSMENT OF TAX: s,; � c_ ,;y �
15. AmounY of LSne 14 at spousal rate Q5) .�OCi7� 00 �'- �-�� .00
16. Amount ot Line 14 taxable at lineal rate (16) ��-�;���7( �..�45 �� � Y'�..671 .05
17. Amaunt of Line 14 at sib11n9 rate C17)��^� �212 � ��.00
18. Amount ot Lina 14 taxable aY eollateral rake (18) .$0�: �5 = C, ;- .OQ
19. Prineipal Tax Due � n c.-�19�� ``� ,�671.05
TAX CREDITS: � �'�� '� "'
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PAYMENT RECEIPT DISCOUNT (+) pMOUNT PILID _: �V ���
DATE NUMBER INTEREST/PEN PAID (-) � � S U-� 9
-30-2012 CD015771 20.42- 1 , . 6
07-31-2012 CD016335 .00 22.77
TOTAL TAX PAYNENT 1,865.91
BALANCE OF TAX DUE 194.86CR
INTERES7 AND PEN. .00
TOTAL DUE 194.86CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL OUE IS REFLECTEU AS A CREDIT CCR), YOU MAY BE DUE ,['L�/
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �y
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RESERVATION: EStates.of decedents dyinp on or before Dec. 12, 1982-if any future iMerest in the estate is transferred in possession or
enjoyment M eoflateral benefidaries ot the decedent after the expiratipn of arry.eeiate for AFe or years;the Comrtqnweaith
hereby expressly re9erves ffie right to appraise and essess trensfer inheritance 18xes at fhe lawful coNffieral rate on any such
future iMerest.
PAYMENT: Detach the top portion of this notice and$ubmit with your payment to the Repister of Wills Indicated on llie front ot the notice.
Make check or money order payable to:REGIStER OF WILL,AGENT.
REFUND(CR): A reTund ot a tax credit rrot requested on the tax return may be requested by compl9Wg an App1iG2,tion for.Retund of
PennsyNania lnheritance and Estate Tax(REV•1313). Applicatbns are avail8bla from the dapglttiienYS web�site at
www.rever��!.�i.�+_y,any Repister of Wills or Revenue Diakict OAiCe,or irom tAe daparfi�+Cs 24-hour forms:wdering
service:1•800-362-2050;services tor taxpayers wdh special headng anCUor speakfnq needs:1-800-447•3020(T7 onty).
Please aibw 4-6 weaks from the date a refund was graMed to ardve.
O&IECTIONS: Any party in interest not saGSfied with the appreisemant,allowance or diselbwance of deducpons,or a8sessment of tax
(i�luding discount or interest)as shown on ihis notice may object within 60 days of the date o(receipt of this rrotice by:
A) Filing an appeal online at � on or before the appealdete�i�n9fied on the front W this notice.
Or sending a written protest to:PA Depertmerrt of Revenue,Board of Appeels,PO BOX 281201,Harrisburg PA 17128-1021;
B) Havirq the matter determined at audk of the account of Ure personal��represer�tive;or
C) C)Appealinp ro the Orphans'Court.
ADMINISTRATIVE Errors dscovared on ihis assessment should be addressed in writinq to:PA Department of Revenue,Bureau of IrWividual
CORRECTIONS: Taxes,.ATTN:PoSt ASS�asmeM Review UnR;PO BOX 260601,Hartisbury PA,17128-1027,Phone(71�787-6505. See page 4
Instructions for Inheritance Tax ReNrn for a Resident Decedeni(REV-1501)for an explanatlon of administrativey correctable
errors.
DISCOUNT: If any tax due is paid within three calendar rtwnths after the decedeM's death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged bepinning with first day of delinquency,or nine moMhs and one date from date of death,to the date of
payment. Annual iMerest rates are available on Form REV-i611,available at w�rw-rever�e�t�+w�LS,or upon r�est by
calling 1=888-728-2937.
Interest is ca�ulated as fo�lows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes daFnquent will reflect an interest cak;ulation to 15 days.beyond the data of the
assessment. If payment is made alter the irrterest ca�ulation date show on the Nodce,additbnal interest must be calculated.
REY46T4EX(p0.Wy � �1
� p�nnsylvania 1NHERITANCE TAX
OEPAftTMENT OF REVENUE �XPLA1NATiON
BUREAU OFINDIVI�UALTAXES OF CHANGES
P60ox 280601
DECEDENT'S NAME FILE NUMBER
Roberta R. Garner 2171-0168
REVIEWE[k BY
Destiny S.R, Brown A N ���
ITEM
SCHEDULE Nq, EXPLANATION OF CHANGES �
A Forvvarded ta Post Assessment Review Unit in reference to#he reduction ta A,H.
aow Paqe 1