HomeMy WebLinkAbout08-20-13 ' NOTIGE OF INNERITANCE TAX � pennsylvania
APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX ���
INHENITRNGE TR% DIVISION REV-154] IX RfP (03-13)
PO BOX 280601
IURRISBURG PA 17128-0601 p r�
Ilt.:t�iVnr;:l; JI^I�;'^,'_ Qi
DATE OB-19-2013
C � � ` - --` ESTA7E OF RUSSELL RICHARD L
( DATE OF DEATH 01-19-2012
_`0.3 fw�0 �� �1 t �1 �#`I FILE NUXBER 21 12-1067
COUNTY CUMBERLAND
MORRISON GERALD���IC�-'�,( �;!= ACN 101
4431 NORHT FRONT �d�6�T :.ir, ��.���� APPEAL �ATE: 10-18-2013
THIRD FLOOR 'I�,�(�q� ��1�"q�� C� (SeereversesrdeunderObjecdons)
HARRISBUR6 �PI['Y��M"�'�� ��" ' � Asount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 1�013
CU7 ALON6 THIS LINE �► RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
. DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: RUSSELL RICHARD LFILE N0. :21 12-1067 ACN: 101 DATE: OS-19-2013
TAX RETURN WAS: ( ) ACCEPTEO AS FILED C j(7 CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A) (1) •�� NOTE: To ensura proper
2. Stocks antl Bonds (SChetlule B) C2)
.OQ eradit to your ac<ounY,
.00 submit t�e upper porYfon
3. Closely Xald Stock/ParYnership Interest CSehadule C7 C3) of t�1s form w1Yh vaur
4. Mortgagas/NOtes Re<eiva6le (SCheOUle D) (4) •�� tax paymant.
5. Cash/Bank Deposlks/Misc. Personal Prop¢rty (SChadule E) (5) •00
6. Jointly Owned Property (S<hetlule F) �6� .00
7. Transters CSChatlule G) �» 3�386�468.47
9. iotal Assats ca) 3.386.468.47
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/MSS<. Expenses (SChetlula H) �g� 34.832.36
10. Debts/MOrtgage Liahillties/Liens CScheEUle I) (10) .00
11. Total DeducYions �11) 34�832.36
12. Net Value of 7ax Return �1z� 3r351.636.11
13. Charitable/GOVernmantal Bequesks; Non-elecYetl 9113 Trusts (S<hetlule J) �y;� 3.351 .636.11
14. Net Value of Eskata SubjecY to Tax �yy7 .�0
NDTE: If an assessment was issued previously, Lines 14, 15, 16. 17. 18 antl/or 19 will
reflect fipures that include the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount of Line 14 at spousal raY• (15) .00 X 00 .00
16. Amount of Lina 14 taxable at lineal rake (16) � �� X 045 = .OU
17. Amount of L3na 14 at siblinp rate (17) -�0 X 12 = .00
18. Amount af Line 14 Yaxabl• at collateral rate C18) .00 X 15 = .00
19. Prineipal Tax Due �19�' .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAIO (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� If PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR). VOU MAY BE DUE `\/�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS. vM./
RESERVATION: Esffites of decad9MS dying on or before Dec.12,1982-if any firiure iMerest in the esiate is har�fened in posgession or
enj0yenent to aoll�eral bansficiari�of tFre decedent atter the axpiration oi any ea6al5�r life or years;ttia Comrrbmxeakh
hereby express�y�reserves the ripht to appraise and a58ess trer�sfer fNieritence taxgs at the lawfut cpMateral rate on any such
fuNre interest.
PAYMENT: Detach the top porGon of 1tdS,nuGCe.and submit wRh your paymeM to tlie Register of Wills Indicated on tlie front of the notice.
Make chack or money order payable ro:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credR rrot requested on the tau return may be requested by�ro�n Applbappn for Re4md of
Pennsylva�tia Inheritance and Estate Tax(REV-1313). AQpI�a�a�vq�iaNe ttQm ttb dqperlln�M's web site at
fmK1e(dgygp119, ���ry Repister df Wilk or R�etNiB'E�BM[�0!I�e�;br kom 1Ft6�depgr6n9M's 24-holx d61ms ordering
service:7-8W-3�serviCes}w taacpayers with speeial Marirq�Yor apeald�p nseds:7-8EW=4d7-3E128(7T ony).
Please allow 4-6 weeks from the date a relund was grarrted to artive.
OBJECTIONS Any pa(ly..in inierest not satisfied wiN the appraisement,albwance or dsalbwance of deduciio�,or assessmentof tax
�(inGudng discount or interest)as shpwn on Mis ratice may objac[wittpn 60 days of the dete M recefpt of this notice.by:
� A) FiGng en appeal online at��(e,f�,u6 on or Wfore Vre appea�dffie idernifled on.Me front of this notice.
Or se�rp a writien Prp�st to:P QpparpneM qt R9vpn�e,Bqard.of Appq�s.PO BOX 28}201,Harrisiwrg PA 17128-1021;
B) HeWnp the matter tleteirtiined at aucNt of the'�nt of tliro pbrabnel�represeMaUve;or �� �
c� c>a�ean�m me o�,a�s�co�rt.
ADMINt$TRATIVE Errors disrAVered on this assessment shou�be a�ressed in writinp to:PA D�rt,ment of RevenUe,Bur �oi Ird�vidual.
CORp�CT10NS: Tazes,AT7N:Post ABSessmerRReview UnR,h0 BOX 280601,HartiBbutp PA, 7712&1021,PFqrte(�17f�-6505. $ee page 4
- Instrucqons for Inherite�e�Tex qetum for e ReSideM Decedent(flEV•Y501)for an explanetion of fldmnnisVelnrely wrretxable
errors.
DISCOUNT: If any tax due is paid witMin tivee celerWar months after the decBdeM's deaM,a five percent dis�unt of the tax paid is ailowable.
INTEREST: Interest is charged bepinninp with Brst day of delinquency,or nine rtwMhs and one date from date of deaM,to Me date of
payment. Annuel irRerest rffies are available on�Form REV-761 t,avallibte�at w upon rquest by
calling 1-898-728-2937. �
Interest is ca�ulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEflEST FACTOR
Any Natice issued atter the tax becomas daGnquent will reflect an ir�rest cakwlation to 15 days beyorid the daze of the
. assessment. If payment�is made�after the irrterest cakwlaibn deta show on Me Nodce,addiNonal interest must be calculated.
ftEV-0dlpEX(Ot-0O) �
� pennsylvania lNHER{TANGE TAX
� 6EPARTMENT OF REVENUE �XPLANATiON
BUREAU OFIN�IVIDUALTA%ES OF CHANGES
Fq Box 280601
pECEDENTS NAME FILE NUMBER �,,
Richard Russell 2112-1067
REVIEWEDBY RCN '�'
Heidi Schuttz
ITEM EXPWNATlON OF CHANGES
SCHEDUI.E ryp,
Amounts passing in Truat for whiah an election to tau has not been made have been
moved to line 13 cf the Return.
Rtmr Paae 1