HomeMy WebLinkAbout08-21-13 (3) NOTiCE Oi INHERZTANCE TAX � pennsylvania
B NERAI�CE Tq�DOVISU�AN TAXES pppRAISEMENT, ALLOWANCE qR UISALLOWANCE `" DEPARTMENT 4FREYENUE
Po !O7[ 2gObui OF DEDl1CTI4NS, AND AS5ESSMENT OF TAX tlH REV-1548 E% AFP a2•12)
xaaRiSHURG Pa 37126-66di JOINTLY HELD OR TRUST ASSETS
�?EC�^^:--� -�, ,-���- �w
"���" Y� { DATE 08-19-2013
���'' �� � �- .•-!_'o ESTATE OF SHEAFFER MINNIE E
DATE 4F DEATH 01-26-2012
•;..._� t.,.�': �'1 f`� ",` � i!�� FILE NUMBER
' C4UNTY CUNBERLAND
SSN/DC
{.LOKD W SHHAFF�.',:,�-,ri :i,�� ACN 12151800
LLOYll W SHEAFFE����F>r�f;^,tu� ������� APPEAL BY DATE:10-18-2613
570 SLEEPY NOLL.aW�q�'} �, a, ,,, � (SeereversesideunderObjections)
SHERMANS DALE����9PA'170�tl�-g2'28 ` "� Asount ReMYtted �
MAKE CNECK PAYABIE AND REMIT PAYMEMT T4:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CAR�ZSl�E PA 17013
CUT ALON6 7HIS LSNE �'1' RETAIH IOWER P4RTION FOR YOUR RECORDS �
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REV-1548 EX APP C12-12)
N4TICE OF INNERITANCE TAX APPRAISEMENT, ALLOWAMCE DR DISAll4WANCE OF
DEDUCTIONSa AND ASSESSMENT QF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: p8-14-2fl1�i
ESTATE OF:SHEAFFER MINNIE E DATE OF DEATH:01-26-2012 COUNTY:GUMBERLAND
FILE NO. : S.S/D.C. NO. : 182-22-8Gb6 ACM: 12151800
TAX REFURN WAS: tX) ACCEPTED AS FTIED C } CNAN6ED
301NT OR TRUST ASSET IN60RNASI4N
FINANGIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1695214463
TYPE OF ACCOUNT: t )SAVINGS O CHECKING C )TRUST C70TIME CERTIFICATE
DATE ESSABLISHED 08-3�-I443
Accaunt &alance 5,OOU,33 NOTE: TO EkSURE PROPER CREDIT TQ
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount SubJ�ct ta Tax 2,560.17 t3PFER POBTI4N 4F THIS NOTZCE
Debts e�d Deductions .00 WITH YOUR TAX PAYMEN7 Tp THE
Taxable Amount 2.500.17 REGISTER pF WILLS AT THE
Tax Rate Y •OU ABOYE ADDRESS. MAKE CNECK
Tax Due •�� OR MONEY ORDER PAYABI.E T0:
"RE6ISTER OF WILL5, A�ENT."
TAX CREDITS:
PAYMEHT RECEIPT DISC4UNT t+} AMOUNT PAID
UA7E NUMBER INTEREST/PEN PAiD C-)
TOTAL TAX PAYMENT .00
BALANCE €1F TAX (}U£ .00
INTEREST AND PEN. .00
T�TAI AUE .00
+� IF PAID AFTER TNIS BATE, 5EE REVERSE FOR CALWtATIDN OF AD0I7IONAL INTEREST. �
IF ToTAL DUE TS REFLECTED AS A "CREDIT^ (CR), VOU MAV HE DUE A REFUND.
SEE REVERSE SZDE OF THZS FOR}i F4R ZNSTRUCTIONS.
PURPqSE qF
NQTTCE: To fulf}11 kM roquirownis of Stctioa 2750 of the Inberitancc antl Estate Ta Act. Act 23 af 2860. t72 F.S.
Saction 91407.
PAVNENT: b¢taeh tha toa aartion of this nqtica and subwit with your pay�ant tb the R�Yiatar of wills printea on tha
revars¢ sitla. Maka chiek ar aoniY ordCr pi�yabla to: RcgiStar of Wills. A¢Mt.
FaRure to pev th¢ taxr interast and Den+1tY due N�ar result in the filEnp of a lYen in the aauropriate
cauntv or the issuance of an Orahan•s Court citation.
REFUNQ [CR): A pafuntl of s kax cr�dit, rFieh-vas not raOUaetad on tM taf[ return, �1y�W nvwatad M-<o�oistinp an
°Apo73GeHon for RLfYnC Of Pi�(t5Y3Yan3A InhlHiapCB antl Estata Tb%^ fI�Y-1313]. AP61iCetions nre av�ilabla tro�
ihr OwertMnt's W�b eib a4 �ewr.rw�nw.�t�t�.oa:us, �mr R►qia4�r of M3ila x R�wm�� Diskrict Offiu er fro� khe
nrps�twanY s 24-hour anareerinp'siYr ts�50; sarvieas far i+ncoir�n rith speeia2 AaarinY anClar
spiakinp nnodsr 1-$80-447-3020 iTT on1Y3.
OBJECTIONS� A�ry oarty 3n inkerest not satizfied uith tha aporeia�ant, ellwanc� or tlfswllwmca of d�ductionz or exsassn�nk of tax
(includihp discouM or iMarasU as zhrnrn on tbis �otictl �aY ob3act within iM��aas ot thc dat� of rettia[ af t�is nct}ce
tv�
A) Protest ta tho PA bpper4*ant of Rovenw� 6oard of ApDSels bY tilinp a upokesC onlina ak
ww.haartlo�. a s,atrte. e.us on o� �efore tM [9�•tlRY appwaY iN`3oQ �xpires.
In or�ar For brt sY�atron C�br4Nzt ta ba v�iid�� vW �usi�etreaiw a confir�atimv nu�bar and proeassad da#e
frn� th� poard of Apou18 W�b sit�. You �� also sentl � M1'1T�M p1'ObSY YO PA Dooert�ant of Revanue.
BesPA of Appoa3s. PO-tox Y61027. HarrizburY, P+4 27Y2Ci$,81. Ps'�3YiHtis � not 6s fmceG; nr
$7 Elect to have #he �attsr tlstar�inaA et tha audit of thi psFsoil�I nProsqn{etive account; or
AUMYN• C> AoP�al tq tha prnhens' Court.
TSTRATIYE
CORRECTIONS: Factual amors discoverod on this assess�ent ahould �o atlArasseG in writintl to. pA Dopart�ent of Revanue.
Burrau ot Zndfviausl Taxas, ATFN: Post Aasesswent R�riau Unit� PO Bma 28@f93. NatrisEUrp. PA 17228-il601
or <all C71T) 7B7•6b05. Sep Pape 4 of "Instructi0ns f0� InhY�itmce Taoc Return fdr a Rssitlant OacetlanM (kEY-150;)
fop an axplsmfian ot ad�}nistratSValy correctabla arrnrs.
OISCOUNT: I9 am� tqx due is paid ui4hin tMae calantlar sonths afkar tha aacadant's A��<h. a fiva parcaat tlisrount of the ta�c oaitl
l5 BIION@(I.
PENAl1Y: Tha 75 percant ta�c anastv non-oarti<ipation oenalty is ea�DUbtl en tha tota3 af thc ta�e anC inYerast assassad anG not
vaid bafore Jen. ltl. 1996. !be first dey afte� tho antl pf tha tex a�mstv wrietl. This non-perticiaatian �
nenaltv is appealable in tM sao �ennar and 5� tha the xa�a ti�e p�Hap as yw vpultl aPOaa3 the tar and irtterest
thet hna Oaen essossed as indicetetl on this noti<e,
INTEREST: Ze#arest 3s chnryad bapinninp uith tirst Ari ot da3inauaMy or n;n� �ontbs s�M ano dmr
fron the tlata of death ko the 0ab of p,pyunt. Ta�cas whieh b�eao dalin�wnt Mfora Jan. 1, 1982r
baar intarest at the rate of s3x oercaM var annua calculatad at a daily ratN a# Ik.648Id4.
All tuoes wh1Ch btlCawe dulinquent on or aftor Jan. 1, 1882 wYA baer intar�st at a rate vhich rarias fro�
yBLt LO Yoao Mith Lhe rate lpROYitCYd hY lh! PA Woartsmt of Rarenua. RK�s fx 198? ChPOOph 2406 ca6 be
tound in the Pannsvlvania ftesideni Tnstruct5on Booklet CREV-15a1), tM Pemaslvan3a Non•RezAqant Instruction
Booklat lREV-1736) or on the papart�enk ef Rtiv�nu9 Wab site ww.r�v�nw.stat�.va.us.
Tha apolicable Snterest retas for 2U07 through 2U13 arei .
Interest llailv Interast Dwilv Fnker¢st Oa31v
Y�ar Rate Factor Y�arv Rata iector Y�a� Hate Fector
2007 8Y. .00OY19 2008 �Y. .00U192 2UD9 5f; .DBQ13]
201U 4Y. .P00110 2011-2013 3X .06681{2 ��
Intfrast is talculat�tl ps fo]lorrs:
ZNTERES? = BRtIlF�E OF TA% Ut�AED X NIAIBfR OF G6YS OECSN4UENT % INTIV INTEf�S7 FACTOR �
Am� natisa issuatl after the taic becmas delinquant vill rotlect an ivtarest calculation to 15 tlays - �
beYOnd tbe date of tha assess�ent. If p»Ynenk is Wqde efiter khe iM1tarost eawwSa#fon date 5hown oa tho
notfee, atltliti0nai inteeest wusi be ealculatstl.