HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF ihlniviDUq� rqxes APOFADEDUCTIONSLANDAASSESSMENTAOF�TAXCE e��� DEPARTMENTOFREVENUE
INNERITANCE TAX OIVISION REV-1547 EX RFP (03-13)
PO BOX 280601
HARRISBURG PA lA2B-0601 ❑ ,�C
iZ�CQ�iil��:� .- i .f�(. "" :.ii
�.:f.,,.-, , , .- ' OATE 08-19-2013
ESTATE OF YOCUM ROBERT R
❑ , '�, '� i�'.� DATE OF DEATH 09-29-2012
�'�;��� �'��" C� :�� '"_ "� FILE NUMBER 21 12-1062
FREY ROB�i��G!'���61%�" CDUNTY CUMBERLAND
5 S HANOVER ST ���f�f���S� COURT ACN APPEAL DATE: LO-18-2013
CARLISLE CU.P.l4��fA1t,�D�387, �Q (SeereversesrdeunderObjections)
Mt3t
A�ount Rs�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COl1RTH0USE Spl1ARE
CARLISLE PA 17013
CUT ALON6 THIS LIHE -! RETAIN LOWER POR7ION 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 TAX
ES7ATE OF: YOCUM ROBERT RFILE N0. :21 12-1082 ACN: 101 DATE: 08-19-2013
TAX RETURN WAS: ( JO ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estata CSChetlule A) C1) •�0 NOTE: To •nsure proper
2. Stoeks and Bonas Csehatlule B) �z� 1�971.00 eretlit to your aeeount,
.Op submit khe uppar portion
3. Closely Held Stoek/Parknarship Interest (SChedule C) (3) of thls form with your
4. Mortyayes/NOtas Recaivable CSCheOUle D7 (4) •00 tax payment.
5. Cash/Hank Oeposits/MSSC. Personal ProperSy (5<hedule E) C5) 18�42�1.00
6. Jointly Ownetl ProperYy (SChedule F) (6) .00
7. Transfare CSChetlule G7 ��� .00
e. Totai Assets Cg) 20.395.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. CasYS/Misc. Expansas CSchetlule H) �g� 13.003.00
10. De6ts/MOrtgage LSabilikles/Liens (Sthedula I) (10) •00
11. 7ota1 Deauctions �117 13,003.00
12. Net Valua of Tax Raturn �yZ� 7,392.00
13. Charita6le/GOVernmental BaquesYS; Non-elecSeA 9113 Trusts CSChetlule J) �lg� .00
14. Net Value of Estate Sub�aet So Tax �yy� 7,392.00
NOTE: If an assesssent was issued previously. Lines 14, 15. 16, 17, 18 and/or 19 will
refleet fi0ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 aF spousal rake (157 .00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate C16) �-;Q�-�� X 045 = 332.64
17. Amount of Line 14 aY sibling reie CllJ - �� X 12 ' .00
18. Amount of Line 14 taxable aF collateral rate (18) .00 X 15 = .00
19. Prineipal Tax Due �19�= 332.64
TAX CREDITS:
PAYMENT RECEIPT DISCOl1NT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-24-2013 C0017783 .00 332.64
TOTAL TAX PAYMENT 332.64
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAIO AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE OUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Esfates of decedants dyinp on or before Dec. 72,1982-if any tuture interest in the esiate is transfened in possession or
enjoyment ro COHat9r�l beneficiaties of the decedent after the expiration W miy estate�for 6ES:or yeara;ihe GOmrrpnweat[h
hereby ezpressy reserves the right M appraise and assess hansfer inhedtance ta�ces at the lawf�l collateral rate on any such
future interest. �
PAYMENT: Detach the top portion of this rwtice and submit wiEh your paymenk to the Register of Wills Indicated on llie front of the notice.
Make check or money order payafile�to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax retum may be requested 6y�t�mplptipp pp ppplip�ptan fw�.Reft�nd of
Pennsylvania lnhetitance and Estate Tax(REV-1313). Applicp6ons are avdllaWe from the departmpnYS web site at
wwxr.revenua.�are.us,any Register of Wilis or Ravetnu9'Dlshlct�ClHi�,or from d'�e depeAmet�Cs 24-hoW fams ordering
service:1-800362-2Q50'&eMce&tor taxpayers with special heprinp anNor speaking needs:i-8f3�-4d7•3020.(TT oMy).
Please allow 4-6 weeks from the date a reiund was grantetl to arrive.
O&IECTIONS: Any party in interest not satisfied with the appraisement,albwance or disalbwance of deductio�,or as�ses9meoi of tau
(inCluCi�discount or interest)as shown on ihis notice may object within 60 days of the date of recaipt ot ihis notice by:
A) Filinq an appeal online at on or before the appeal date idenNfied on the froM of tl�is notice.
Or sen�ng a writlen protest to:PA DepaAmeM of Revenue,Bosrd of Appeals,PO 90X 28i201,Harrisburg PA 17128-1021;
B) Havirq the mariar determined�at audit�of 1M1e aocouM�of�the perEonal reprlYsertative;or
C) C)AppeaNng to the Orphans'CouR.
AD�y1lNISTRATIVE Errors discovered on ihis assessment should be addressed in writlny to:PA Dapartmant ot Revenue,Bur92w of Individual
CORF2ECTIONS: Taxes,ATTN:Post Aseeasrt�ent Review�Unit,�PO BOX 280801,Hamsburg PA,1�128-1021�,Phone(71�787-85D5. See page 4
Instructions for Inheritance Tax Return for a Resident DecedeM(REV-1501)for an explanatlon of administratively correctable
errors.
DISCOUNT: If any tax due is paid witliin three calendar morrths atter the dece�nt's death,a five percent discount of the tax paid is allowable.
INTEREST: IMerest is charged beginning with firet day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1617,available at www.reueaue.slate.oa.us,or upon rquest by
calting 1-888-728-2937.
Interest is calcuWted as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER Of DAYS DELINQUENT X DAILY INTEREST FACTOR
Any No6ce issued after the tax beGOmes delinquent will reflect an interest calculaqon to 15 days beyond the date of the
assessmant. If payment is made after the inte�est calculatlon date show on tfie Notice,additionaf iMerest must be calculated.