HomeMy WebLinkAbout09-09-13 � pennsylvania
9UREAU OF 2NAIVIDUAI TAXES NO7ICE OF INMERITANCE 7AX DEPARTMENTOfREVENUE
INNERIiuiCE TWt UIVISFIN# APPRAISEMENT, A�IOWANCE �R DISALIOWAMCE
PO !pX 2a8607 OF DEDUCTZONS, AND ASSESSMENT OF TAX 6N R�-1548 IX AFP t72-12}
1i�RRISltIRG PA 1TI28-o601 JpINTLY HELD OR TRU5T ASSETS
' � � � - DATE 69-14-2013
. - � �- - - -�� ESTATE 4F MACKEL ADAM J
DATE OF DEATH 03-30-201P
� � , ;� � i FILE NUMBER
' ' �� � COUNTV CUM9ERLAND
SSN/DC
ECIZABETH +Jt;..�7,ilt'�'K��.� ACN 12156433
114 WA�F9fN�.iA1Y�' ;��u�j;'<;-j- APPEAL BY DATE:11-09-2013
CAR L�.$4� ,- i r,, -. Ar�h 17;p 3-124 U (See revtrse side(�und�er Obj�e��c�tions)
G`u�,.'3Gti�r�.:; �� �.����, : i� AACUnt Re�litted7 �
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER pF WILLS
1 COl7RTNOUSE SQUARE
CARIISLE PA 17013
CUT ALONB THIS LINE ""> RETAIN LOWER POQTZON F4R YOUR RECORDS �"'"
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REV-1548 EX AFP C12-12) �
NOTIGE OF INHERITAHCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEOUCTIONS, AND ASSESSMENT OF TAX 4N JOIHT�Y NELD OR TRUST ASSETS
DATE: 09-10-2013
ESTA7E �F:MACKEL ADAM J DATE OF DEATH:03-30-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/p.C. Np. : 203-20-1016 ACN: 12156433
TAX RETURN WAS: (X? ACCEPTEp AS FILED C 3 CHANGEQ
JUZNT 4R TRUST ASSET INFORMATZON
FINANCIAL INSTITUTTON: SpVEREIGN BANK ACCOUNT NO. : 1691020168
TYPE OP ACCOUNT: C JSAYZN6S CX} CH£CKIN6 C )TRUST C )TIME CERTFFICATE
DATE ESTAB�ISNED 10-30-199b
Account Balance 2 063 32 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxabla X 0.506 YOUR ACC6UNT, SUBMIT 7HE
Amount Subject #a Tax 1 ,�31.6b UPPER PORTION OF THIS NO7ICE
Debts and Deductions •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 1,031.6b REGIS7ER OP WZLLS AT THE
Tax Rate Y .00 ABOYE ADDRESS. HAKE CHECK
Tax Due •00 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT.'•
FAX GREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUN7 PAIp
DATE NUMHER INTEREST/PEN PALD C-)
TDTA� TAX PAYMENT .04
BALANCE 8F TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .60
. IF PAID AFTER TMSS DATE, SEE REYERSE FOR CAICULATiQN OF A44ITZaNAL INTEREST. • �\
IF TO7AL DUE ZS REFIECTED AS A ^CREDIT' tCR), Ya0 MAY BE DUE A REFUkD.
5EE REYERSE SZDE OF THIS FORX FOR INSTftUCTi�NS.
PURPOSE OF
NOTICE: To fulfill 4he ranuire�enks of Section 2140 of tha Inheritance and Estata Tax Act. Aet 23 ot 2000. (72 P.S.
Seckion 9140).
PAYMENT: Oeteeh t�a too cortion of this nofice anA subnit with rour oav�ent fo tha Rapister of Wills orinted on t�e
rerars¢ sitle. Make check or eonav ortlar oavable to� Repister of Wills. Apant.
Failure to pev tha tax, inkerast and panaltY tlua wav rasult in the filinp of a lien in the ao0ro0riaYe
countY or Yhe issuance of an Orohan's Courk citation.
REFUND (GR): R rafuntl of a tex cratlit, vhich wes not rsyuasbd on t�e t� raturn, �av E� requesled bv cwoletinp an �
"�avlieation for Rsfund of P�nnsvlvania lnheritanca and Estata Taz" (REV•1313). �ool3cations ara availabl¢ frow
th� Wo�M��nt'a W�E sita et www.r�v�nu�s! te.pe.ub ere R�pisbr of Mills or R�vanue DSa�McC Of9iee or f�w the
O�oa�t�an!'s 24-hour ansviorinp ssrv en�l- - d2• 050; sarvfces for taxoavere wiih soeeial hearino and/or
soaakinv na�tlz: 1-800-447•3020 (TT onlv).
OBJECTIONS� Ariy aartY in inYerest not satisfied wiih the aporeis�cnt, allwance or disellwance of tletluctions or assessnenY of tu
� (inclutlinp tliscount or interest) es shorn on this notiea �ev object wi4hin 60 Eavs of the dete of raceint of this neiica
bY:
A) Protezt to tha PA Daoart�ant of Ravenua. Baartl of ADPOels bv filinp a pratast online at
wwv.boaMef�ooNlrnt�t�.v�.us on or b�fere� th� 60-tlry �ppa�l oariotl acDlns.
In orEar for m�rliekrprtla�proLSt to ba valitl, Yeu �uzt r�caive a conHr�stion nwber and orocessad tlata
fro� the Boerd of �oo�als W�b site. You �av also sand a writtan orotest to P� O�part�ant of Revenue,
Boertl of Aooesls. PO !wc 2l1021, NerrisEUrp, PA 17128•1BA. Patftions �br noi Ea faxatl; or
B) El�et to have tha �ettar tlatar�instl ei the autlit of tho >arsonal �eDros�nlativa account; or
pq,�Iq_ L) Aoo�al to tM Oroh�ns' �COUrY.
ISTRATIVE
CORRECTIONS: Factual errors discovsretl on 4his assessnent should ba atltlressetl in writinp to: PA Dapartoant of Revenue�
Bureau of Indivitlual Taxes� ATTN: Post Assess�eni Raview Unit� PO Box 280601r Harrisbur0. PA 17128-0601
or call (717) 787-65�5. Sae Papa 4 of "Instruetiens for I�arSianea Tax Return for e Resitlent Decetlent•' CREV•1501)
for an axolanation of ad�inistretively correctabla errors.
OISLOUNT: If any tax tlue is vaid rithin three calandar no�ths after tAe 0ecetlant's death. a five oercent discount of the tax naitl
is ellwatl.
PENALTY� The 15 Vercent tax annastY non•particioation penelb is co�VUted on 4ha total of the tarz and intarast assessetl antl not
oeitl bafore Jen. 18. 1996. k�e 4irst tlav after tha anA of the karz a�nasty oeriotl. This non•oariiciDatian
venaltv is avnealabla in the sa�e wennar antl in the 4ha sa�e ti�e periotl as vou would avneal tha !ax and interest
that haa be�n esaessatl as intlica[ed on t�is notice.
INTEREST: Intarest is cherpad bapinninp with first dav of dalinouancv or nine �onths anG one tlay
fro� the tlate of tlaath to tha data ot oav�ent. Taxas which beca�a dalinnuant Cefore Jan. l. 1982.
bear interest at t�e rake of six oarcant par ennu� ealculated et a dailv rate of 0.000164.
All tarzes which becwe dalinouent on or aftar Jan. 1, 1982 will Gear interest at e rate rhich varies trow
year to raer with the ra4a announced by 4ha PA Daoart�ant of R�v�nue. RsYes for 1982 throup� 2006 can be
fountl in t�a Pennsvlvania Residank Instruction booklet (REV-1501), the Pennsylvania Non-Resitlent Instruetion
Booklat (REV-1736) or on t�e DeDartwnt of Rarenue WaE sita www.revenue.stata.ua.us.
The aooliceble intereat retes for 7U0) ihrouph 2013 are:
Interesk Daily Intarest Uailv Interest OailY
. Year Rat• Factor Year Rate Fec4or Y�ar Rate Fackor
200] BX .000219 2008 ]Y. .000192 2009 5X .U00137
2010 4Y. .000110 2011-2013 3Y. .000082
Interest is calculetod az follws�
INTEREST = BRLANCE OF TAX UNPAID X NIIMBER OF OAYS OELINQUENT X MILY INTEREST FACTOR
Rm notice issuetl atter thv kac Eeco�es dalin0uenk will reflact an interest calcula4ion to 15 AaYs
beYOntl tha tlata of the assess�ent. It paywant is watle after the inSerest eoeputakion tlate shown on the
notice, adAitional inferes! �ust be calculated.