HomeMy WebLinkAbout08-02-13 � pennsylvania
HURE/1U OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ��� DEPARTMENT OFREVENUE
INHERITRNLE TAX DIVISION APPRAISEMENT, ALLOWANCE OR UISALLOWANCE
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12)
HRRRIS6URG PA 17128-0601 JOINTLY HELO OR TRUST ASSETS
DATE 07-29-2013
ESTATE OF HIPPENSTEEL TOMMY L
DATE OF DEATH 12-19-2012
FILE NUMBER 21 13-0366
COUNTY CUMBERLAND
SSN/DC
SARAH B HIPPENSTEEL ACN 13130266
APT 215 APPEAL BY DATE:09-27-2013
64 ASHBURG DR (SeereversesideunderObjections)
MECHANICSBURG PA 17050-8264 A�ount Rs�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 YDUR RECORDS �
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REV-154a EX AFP (12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JOIN7LY HELD OR TRUST ASSETS
DATE: 07-29-2013
ESTATE OF: HIPPENSTEEL TOMMY L DATE OF DEATH:12-19-2012 COUNTY:CUMBERLAND
FILE NO. : 21 13-0366 S.S/D.C. NO. : 194-42-9177 ACN: 13130266
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORNATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 415057-00
TYPE OF ACCOUNT: ( p SAVINGS O CHECKING C )TRUST OTIME CERTIFICATE
DATE ESTABLISHED 04-07-2011
Account 8alance 597.58 NOTE: TO ENSURE PR;2PER CRF�IIT TO
Percent Taxable X 0.500 YOUR'�ACCOUNTf;;:�SU�IIIh THE
Amount Subject to Tax 298.79 UPP��ORTIOii_OFo�FI� NOTICE
Debts and Deductions .00 WIT��tpt Y6U� TA�PA1tMEiA' TO THE
Taxable Amount 29$•�9 REG�BI�R;-OF µ�LL��,�4�iTHE
Tax Rate Y .045 ABO��=f��>DdI�ES3? MAX�''�CHECK
Tax Due 13.45 OR F�NFV%�ORDE$, P/�A�E T0:
"RE��R��OF�6ILLS�,;,A6ENT."
TAX CREDITS: � �. "
- ° t
PAVMENT RECEIPT DISCOUNT (�) pMOUNT Pk}jl���' � �
DATE NUMBER INTEREST/PEN PAID C-) "' ����
"'1
06-28-2013 CD017819 .00 13.45
TOTAL TAX PAYMENT 13.45
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADOITIONAL INTEREST. * �
IF TOTAL DUE IS REFLECTED AS A "CREOIT^ (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF TNIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill tM1e reouira�anks of Saction 2140 of t�e In�eritsnca and Estata Tu� Ack, Act 23 ot 2000. C72 P.S.
Section 9140).
PAYMENT� Detach tha too oortion of this notica antl sub�it with rour om��ent to tha Rapist�r ot Wills orintetl on the
reverse sitle. Make chack or �an�y or0ar paYaEla ko: RopSsler ot Wills� Apant.
Failure to oav the taz, intarast and Vanaltv tlua �av rasuli in the filine of a lien in the aporoariate
county o� thB 155Ud�CB Of L� Ofpha�'S Couft CikiYlO�.
REFUND CCR): A rofund of e tac cratlit, vhieh rss noi reauasSetl on th� tax roturn. �ey b� reau�steA by ewpLtine an
"AOOliution for Rcfund of P�nnsylvania lnhaHtane� entl Eatata Tax" BEV-1313). �Dnlications sra avail�ble fron
tM D�oartunt's W�b s!b et www.rfr��wa.st t__�•.ua._ua, sro R�yisNr of Wills or Rwmu��0lst�det Otfin or fro� the
U�park�mYs 24-�our anaw�rino s����d�-3 2-ib50; s��vic�s far taxoa�rs rith so�ei�l hurinp anA/or
so�akin9 ��atls� 1•!00•447-3020 [TT only).
OBJECTIONS: Ary oerty in intarast not saiisfiad rikh the aooraia�anl, allowanca or Qisallwlanea of deductions or assass�ent of tu[
(ineluAinp diacowt or intarasi) as shwn on this notiea �ay ob�eet wikhin 60 tlavs of the deta of raeaiot af 4hts notice
bv:
A) Protest to tAa PA DaOartonk of Rarenue, 6oard of Avnula bv filinp a orotast online at
ww.DO�idb • s.stitr. �.us on or 6�ton tho 60-E�y �pp��l v�riotl axo3na.
In or �r fo�'ae ��a �� ie a�otwt to b� r�litl, you �uat rw�ir� e eonHnation w�bv antl prorossaG tlata
fro� !ha laar0 of Avwals Wa4 z5t�. Vou ��y elso santl � �riii�n protast to Pl1 Moart��n4 of Ravanua.
Boertl of �pDOels, PO !w� 28I021. Xarrisburp, PA 17128-1Y21. Pctitlons �e� not b� faeaA; or
!) Elaei !o havs th� utt�r tl�br�imd eS th� sutlit of tM o�rsonal rapraamtatiw aceount; or
RONIN- G �ooaal to !he D�nhana' Courf.
ISTRATIVE
CORRECTIONS: Fectual errors tliseoveraE on this assass�ant zhould be adtlressatl in rritinp to: PA Uenartwant ot Ravenue,
Bureau of Intlivitlual Tazas. �TTN� Post Assass�ent Rcviaw Unit. PO Box 280601. Herrisburp, P� 17128-0601
ar eell (717) 787-6505. Sea Pape 4 of '•Instruetianz for Inhe�S4anea Tm[ Raturn for a R�sitlent Decatlan4" (REV-1501)
for an erzOlanation of atl�inlstretivelv corroctabla erron.
OISCOUNT� If any tax tlua iz Daid within threa calentlar �onths aftar tno a.o.a.�c•s daath. a five oereant discount af t�a tax paitl
is ellowetl.
PENqLTY� Tha 15 percont kax qnasty nan-oarticipation oenalty is ea�0u4ed an tha total ot the t� snG intaras4 essessetl anA not
oaitl.bafore Jan. 18, 1996, tha first day after tha anE of ihe tu a�nastv pariotl. Thfs non-oartieioa[ion
Oo�altv is aoD�alabla in tha sa�� �ennsr and in tha thc saa H�e perioG as vou woulA appaal t�a tarz and interest
�that has Eaan au�ss�d as intlieaLA on this notice.
INTEREST: Interast is eharp�tl bapinninp rikh first Aay of Celinnuancv or nina �onths antl om day
fro� khe tlate of death io 4he tlste oP oav�ant. T�es which Oaca�a tlalinauant bafore Jan. 1, 1982,
bear interest at tha rata of siz oercent oar annu� ealeuletetl at a tlaily reta of 0.000164.
All iues which becra dal3nouent on or after Jan. 1. 19l2 will bear intares4 at a rate ��ich varies frow
vaar to year rith the rata announcad by t�e PA Denart�ent of Revanue. Ratas for 1982 throuph 2006 can be
found 3n the Pennsvlvania Raaident Instruetion Baoklat (REV-1501), tha Pennsylvania Non-Rasidan! Instruetion
Booklet (REY-1736) or an tha Dapar4�ent of Raranw Web site ww.rewnua.stata.pe.us.
T�e anolicable in4erask rates for 2007 throuph 2013 are:
Interest Oaily Interest Oaily In�arest OailY
Y�ar Rate Facior Y�ar Rate Faetor Y�ar Rate Factor
2007 8% .000219 2008 7Y, .000192 2009 5X .000137
2010 4X .000130 2011-2013 3X .OU0082
IIIYl1'!SS ]5 CBZCUSeLBG 85 fO110M5:
INTEREST = lRL�NCE OF TRX U�AID X NUMlER OF MYS DELINpUENT % MILY INTEREST FACTOR
Aror no4ice issuetl after tha fau becoees Aelinouani will reflect an inkerest calculation to 15 tlays
beyonA the data of the assessnent. If oav�ent is waEa afkar tha inkerest cowputa4ion Eate s�qrn on the
natice, atltlikional inlerest nusk be calcula4ed.