HomeMy WebLinkAbout08-02-13 ��
NOTICE OF INBERITANCE TAX � pennsytvania
BUREAU oF INDIYTDUAL sAxES APPRAISEMENT, ALLOWANCE OR OISALLOWANCE
OF DEDUCTIqNS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE
ZNMERT7Al�E TAX DIYISZON HEV-154T IX AFP {03-13)
PO HO% 28D6d1
HRRRI&9URG PA 17128-0601
DATE 07-22-2013
fSTATE OF C4W�ES H R
DATE OF DEATH 01-09-2013
FILE NUMBER 21 13-0062
COUNTY CUMBERLANU
JONNSON ESqU2 RONALD E ACN 161
78 W POMFRE7 S7 APPEAL DATE: 09-20-2013
CAR�ISLE PA 17fl13-3216 (SeereversesideunderObjecHons)
A�OU�t Re113tted��—��
XAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH4USfi SQUARE
CARLZSLE PA 17�13
CUT ALON6 THIS LINE ____ �► R67AIN LOWER P4RTION FOR YOUR RECORDS �
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REY-1547 EX AFP {02-13) NOTICE OF iNN£RITANCE TAX APPRAISEMEN7, AG�OYlANCE OR
DISALLOWANCE OF DEDUCTI6NS AND ASSESSMENT CiF TAX
ESTA7E OF: COWLES H RFILE N0. :21 13-0062 ACNs 101 DATE: 07-22-2013
TAX RETURN WAS: C X} ACCEPTED AS FII.ED t 1 CXANGED
APPRAISED VALUE OF RETURN BASED ON: �RI6INA� RETURN
1. Real Estate CSthedule A) CU •�� NOTE: Tc ensu�e proper
2. S{acks antl Hands {Schadul• H} {p� .U� erodlt to Your accounk.
�� submit t�e uppar oortion
3. Closely Held StockfPS�tnnrship Snterest tScheduls C7 C3} ot this form wSkfi Your
4. Mortga9es/Notes Racelvabla (SChstlule D) (4) •00 tax paymont.
5. CashlBank Daposits/MSSC. Personal Property CSchetlule E} <5) �r819.63
6. Jointly Oxned Property {Sehadule F} �y} 4,072.65
7. Transfers CSChetlule G) ��� .00
8. Tofal Assets (87 11 .892.2$
APPROYEII DEDUtTSONS AND EXEMPTIONS:
9. Funeral Expensas/Atlm. Costs/MS�o. Expenses (SChadule H) �g� 15.324.96
10. Dabk9/Mortgag9 Liabilltias/Llens CSehedule I) C10) 2��352.96
11. Total DeducYions {11) - 42:682.92
12. Nat Yalue oi' Tax Return �' C32} ��_'�.,�+�0.64-
13. Charitable/GOVernmental Bequpsts; Non-alaetetl 911E 7rusks (S<hetlula J) 2.":: �(�13) � ���
14. Net vmwe ef Estace sud�oot to 'rax r�-' =,�14� c 1��90.64-
r:,
� NOTE: If sn ass�ss�ent xas issued previausly, Lines 14. 15, 16, �-'7}-_ FB arr�tfar;'�'��wfll
refleet fi0ures that include the total of all returns assei3€sAd :-to �e.:-:�� ����-
ASSESSMENT OF TAX: � ' e:: <::;
15. Amaunt of Line 14 at spousal rata t15a •� ;'X �d � '���
16. Amount of Line 14 taxabls ai 11ma2 rata Cld) -�_-lE 045 �0
1'l. Amount of Line 14 at siblln9 rate (17) �;,���n0-_7S 12 _ ���, l_00
ia. nmaunt of �sne ia taxacie ac coiiat.�ai ratE tiea .�80 x 15 c� t, o .0�
14. Principal Tax Dus <Sg��� .�4
TpX CREDITS:
PIIVMENT RECEIPT DISCOUNT C+J AMOUNT PAIO
DATE N@MBER INTEREStlPEN PAZ� C-7
TOTAL TAX PAYMENT ,pp
BALANCE UP tAX DUE .p0
INTEREST AND PEN. .0�
TOTAL DUE .00
� SF PAZD AFTER DATE TNDICATED: SEE REYERSE IF T07A1 DUE IS REFIECTE4 AS A CREDI7 fCR}, YOU MAY HE DUESF`�
FOR CALCU4ATI6N OF ADIIZTIONAL ZN7ERES7. A REFUND. SEE REYERSE SIDE F4R INSTRUCTZONS.
RESERVATION: Es#ates of decedents dyirp on or befbre Dec.12,1982-if any fuhare irtierest in tt�e estafe is transterzed in ppssession or
enjoyment to collateral beneficiaries of tlie decedent aRer the expiraetion at any eatate tor IHa w years;the CamrrqrnaeaYth
hereby e�pressiy reservas the rf�M ta appraise ar�d asssss.tra�fer inl�ritar�cs taYes at ths lawtui coilaterai rata on any such
future interest.
PAYMENT: Detach the top portian of this rwtice and submit with yaur paymer�t�the Register of�fls Indicated on the front of the no6ca.
Make cbeck or money orcler payabie to:REGISTER OF WILL,AG6NT.
PEFUND(CR): A refund of a tax credit not requested on tha tax return may be requested by cpmpleUnp an AppllGadon for Rafund ot
Pennsylvania lnheritancs and Estats 7ax{REV•13i3). Applicatione��are atiaflable from the dap�rtmenYS web site at
arry flepister of WiHS or Revenue 6lstrict t3FRt�,or fram Nra departmeM`s 2dfiour torms ordering
service:1-800-362-2050:services tor ta�cpayers wkh speclel H6ar'ttq�and/or speaking needs:t-8W-447-3020{TT qnly}.
Piease aiWw 4-6 weeks from ttre c�te a refiand was grar�to arrive.
OBJECTIONS: Any party in iMerest rrot satlsfisd with the appreisemen2,aibwaace or dsaibwance of deductions,or assessmeni af taz
(nciu�np rfisaau�rt or interest)as shawn on this notice may objee[wi9iln 80 days of the date of receipt ot tllis notice by:
R} F��p sri appeal oniine at on or before ihe s�eal date iden3ified nn the front of this notice.
Or ser�ng a writCen proteat to:PA:Departmerrtof I'�3vonue,.8oard pf Appeaf6;PO BOX 284207,Harrisburg.PA 17128-1027;
B} Na�srig tl�e matter��termi�d at at�t of tt+e acxwunt of ttMe persbrtatre�srese�ve;or
C) C)Appealing to the Orphans'Court.
ADMINiSTRATiVE Errors�scovered on#ds assessment shouki�pe addreased in writinp to:PA Department of Revenue,8ureau of Individuai
GOFiRECT10NS: Tasces,A17M:Post ABSesement�Review Unit;PO BOX 280807,HaMeburp PA,17128-102i,Phone(717a787-fi5p5. See paqe 4
lr�strucNans tor inherita�e 7au Fiefum for a Resident 6ecedent(REV-f 501)far a�ezpiarretio�of�}ministrattveiy carret�Cabie
errors.
pISCOt1N"f: If any#ax due is paid within threa cslemiar mpnths affer ihe decedent's dflath,a flve percent discpunt af the tax paid is allowabie.
INTEREST: interest is charged bepinninp aJith first day of deti�uency,or nine mbnths and ane date fram date of death,to the date af
payment. Annual interest rates ere avallable on Form REV4611,avallabh ai www.revenue,� .�g oe_us,or upon rquest by
calling t-B88-7284937.
Interest i9 Ca�Ulated&s folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER QF�AYS DELINOUEN7 X DAILY INTEREST FACTOR
Any NoUCe issued after the iax becomes deiinquent will teflect an irrterest calcuiatlon to 15 days beyond the date of the
assessment. If paymant is made atter the interest calculatlon date show on the Notice,additionaf iMerest must be caleuWted.