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Home My WebLink About09-16-13 , � pennsylvania BUREAU tlF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INNERITnNCE TAX UIVISION APPRAISEMENT. ALLOWANCE OR DISALLOWANCE PO BO% 280601 OF DEDUCTIONS� AND ASSESSMENT OF TAX ON REV-1549 IX AFP (12-12) HARRISBIIRG PA 17128-0601 JOINTLV HELD OR TRUST ASSETS DATE 09-16-2013 ESTATE OF VERBOS ELIEN M DATE OF DEATH 03-26-2012 FILE NUMBER 21 12-0622 COUNTY CUMBERLAND SSN/DC KAREN ECKERT ACN 12157176 R D 5 BOX 260 APPEAL BY DATE:11-15-2013 DILLSBURG PA 17019 (SeereversesideunderObjecHons) A�ount Re�itted MAKE CHECK PAYABLE AND REMIT PAYNENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � "-'-----""'-------""'-----'-"'------"-----"'--'--"'-----"--------'--------"----- REV-1548 EX AFP C12-12) NOTICE OF INNERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 09-16-2013 ESTATE OF:VERBOS ELLEN M DATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0622 S.S/D.C. NO. : ACN: 12157176 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1684302340 TYPE OF ACCOUNT: ( IOSAVINGS C ) CHECKING C )TRUST OTIME CERTIFICATE DATE ESTABLISHED 04-11-2007 Account Balance _ 10.347.74 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,173.87 UPPER PORTION�� OF THIS NOTICE Debts and Deductions - .00 WITH OUR TAX��',,AYMENf��TO THE Taxable Amount 5.173.87 REGI�E�? OF WF��LS �,�t`�jHE Tax Rate Y . 15 ABOV�7m-�A�.RESS�'-; MA)C� �.CHECK Tax Due 776.08 OR MQtlE� �DE�PAYABL� T0: "REG�T£RCi�F I�ItLS;� A4ENT." TAX CREDITS: :;;_ U� �..,� �� . PAYMENT RECEIPT DISCOUNT (+7 �� ' -.,� DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAI�D') C-+ -' . . 4 1::: �....a ,. . =� \ r. ,.. `T� cn U� ' ,' v � _7, INTEREST IS CHARGED THROUGH 09-24-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE �AS OUTLINED ON THE BALANCE OF TAX DUE 776.08 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 17.31 TOTAL DUE 793.39 . IF PAID AFTER TNIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + �\ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. L PURPOSE OF NOTICE: To fulfill 4ha racuira�ants of Saction 2740 af tha Inharitance antl Estate Tax 11et. Aei 2i of 2000. C72 P.S. Section 9140). PAYMENT: Dakach the top oortian of t�is notica and sub�i! with vaur nay�ent to tha Rapis4ar ot Wills orintatl on the reverse side. Make ehack or eoneY order oevabla to� ReBisfer of Wills. Apanl. Failura to >av the tax, intarast end paneliy due �av result in the filinp of a lian in Yhe aooropriate county or the issuance of an Orphen's Couri eitation. REFUND (CR)i A retuntl of a tax erotlit, rhie� vas not roYUOSbtl en tha tax raturn. �a bo �e0uasbA by ewolatinp an "RVV11e�t1on far R�fund of P�nnsylvm3a Inh�ritenc� and Est�ko Tex' (REY-1b13). Anpliutions a� waiLbl� fra� � th� O�part�mt•s M�b sit� �Y��. :rw�nq�.stat�.w�•ua. a�y RNAst![Af M3135 of WWmp-Oistrict Off1o� or Fra� tiha Woartunt's 24-hour �nsw�rin9 s�rv u�SB; sarvie�s for taoa�rs �ith sv�c£al heeHnp and/or so�aklnp naeUS� 1•800-447-3020 (TT onlv). OBJECT[ONS. Rro� �arlv in interesk not satisfiad ritA th� �narais��nt. �llw�ne� er Aisallwanea of tlstluctiona or assasamt of inx (ineludinp diseount or int�rast) as shown on th3s notic� �sY abj�et rithin 60 tlmes of the dat� ef recaip! ef 4Aiz noLica bY: A) Prokast to tha PA Mpa�t�ont of Ravanua, ioartl of Awroals bY filinp a protest onlfna a! rw.boartlof ��a. e.us on o� Wfnr� M� 6f-d4l app�al o�rSod �[plraa. In ertl�r er �Yn • •� /qRle"pret�rt to G� v�lid. vou wst��c�3w a eonfir�ation nwbar and nrocassed tleta fro� Ma 6oard of Aoo�als %�b sila. Vou �av also smd � rH4t�n Orot�sL to PA Wp�rtNnt of Ravmu�, Bo�rd of �o>uls, PO �ae� 281021, XarrisbyicD. PA 1712Pf0$1�.�P�titivas.�aY not b� fax�tl; or 6) ELek to hava th� utb� d�t�HimU et�th� autlit of tM Dersenel rwr�santatira aecount; or ApIIN- C) Roo�el to tM O�O��A�' Couri. ISTILITIVE CORRECTIONS� Factual arrars diseoveratl on Shis assesa�ant should De atltlrassod in wri4lnp 40: PR Daoart�ent ot Revenue, Buraau of Indivitlual Tu�as, ATTNe Poat Assass�ant Raviw Unit, PO Bmc 2l0601, XarHSburp, PA 1�128-0601 or eell (73A 787-6505. See Papa 4 of "Instruetions for InhaMtane� Ta[ Raturn for a Rasitlant Oecaden4^ (REV-1501) for en �xnlanation of ed�infstretivslv eorractabl� arrars. DISC011NT� If nryr tax tlue is csfG wit�in 4hrae calantlar �ontha efter t�e deeadant's tlaat�. a five nercent Giscount of 4ha tax oai0 iz alloretl. PENALTY: Tha 15 oercent Yss a�n�siY non•osrticioation nenaltY is co�outad on t�a total of L�a tai[ antl interasi azsassad anE nok oaid b�fore Jan. 18. 1996, tha first tlav aftsr tha ontl of t�a !az wnasb neriotl. This non-nertieioation oenaltv is epDealabla in tha sa�e wnnar and in tha tha saa �iw oar3od as vou weultl apoaal tM tax antl interest thai hes b�an assass�tl as intlicatad on this noti<e. INTEREST: Intarest is c�areatl CeBinninB with first tlav of tlalinauoncfr or nino �ont�s antl ona tlay fro� the tlake of dea4h to tha Oate of nav�an4. Texaz whieh baea�� tlallnau�nt befora Jan. 1. 1982, bear intarest et tha reta of six narcent ner annw ealeulat�tl at e dailv rete of O.U00164. All tmces which beee�a tlalinouant on or afier Jan. 1. 1982 rill bear interast at a rate which varias fro� year to vaar with Yha reta announced bv the PA OaOart��nt of Ravenue. Ratas for 1982 throuph 2006 can be found in !ha Pannsvlvanis Resitlani Instruetion Booklet (NEV-1501), khe Pannsylvania Non-Resitlent Instruction Booklek CREV47i6) or on tha OooarbanL of Revanua Wab sita ww.nr�nu�.sbta.Da.us. Tha aoolieabla interast rakes for 2007 ihreuph 2013 are� Interask Oeilv Interest Oailv Interest Oailv Year Rata Factor Yaer Rate Pactor Yur Reb Fector 200'! B% .000219 2006 7X .000192 2009 5X .00013] 2010 4X .0�0310 2011-2015 3X .800082 Interest is caleulataA es follows: INTEREST = BALANCE OF TAX UNPAID X NUMlER OF MYS DELINpUENT X ORILV INTEREST FACTOR AM notice issuetl after t�e tex baeo�as tlelinQUent will reflect an intarast ealculation to 15 Cays beyontl tha tlate of the assass�ent. If vw�ent is oade af[er the intenst <wYUtaYion tlete shown on the no4ice, additional interest �ust be calculaied. � pennsylvania BUREAU OF INDIVI�UAL TAXES NOTICE OF INHERITANCE TAX DEPqpTMENTOPREVENUE INNERI7ANCE 7AX OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS� AND ASSESSMENT OF TAX OH REV-1548 IX AFP (12-12) H0.RRISBURG PA I7128-0601 JOINTLY HELD OR TRUST ASSETS DATE 09-16-2013 ESTATE OF VERBOS ELLEN M DATE OF DEATH 03-26-2012 FILE NUMBER 21 12-0622 COUNTY CUMBERLAND SSN/DC KAREN ECKERT ACN 12157175 R D 5 BOX 260 APPEAL BY DATE:11-15-2013 DILLSBURG PA 17019 (SeereversesideunderObjections) A�ount Re�itted �—� MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 TNIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F "-"'------------------""-"'--'-----------""---------""-----------""'-----------' REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY NELD OR TRUST ASSETS DATE: 09-16-2013 ESTATE OF:VERBOS ELLEN M UATE OF DEATH:03-26-2012 COUNTY:CUMBERLAND FILE NO. : pl 12-0622 S.S/D.C. NO. : ACN: 12157175 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATIf1�F� ,_.._ '�`", °,.�� FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT N�� 0571I'�OOb-' � TYPE OF ACCOUNT: OSAVINGS ( p CHECKING C )TRUST C )TIME C�T]�T�ATE �� DATE ESTABLISHED 12-22-1982 ;�.� j �'.` '"'� � �° � �:��; .�� r— —. r'' Aceount Balance 15,016.99 NOTE: TO �S�{�RE`�PRfiP,ER 'C'REDIT TO Percent Taxable X 0.500 YOU�''A��INT,��=�SUB'MiT '�THE Amount Sub�ect to Tax 7,508.50 UPP ,� 2DRTIOI��.�gF THIS NOTICE Debts and Deductions - .00 WITIf Y�R TAXUPAYM�N�`; TO THE Taxable Amount 7,508.50 REGI�ER OF WS-ULS AT THE Tax Rate Y • 15 ABOVE ADDRESS. MAKE CHECK Tax Due 1,126.28 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT OISCOUNT (+] pMOUNT PAID DATE NUMBER INTEREST/�EN PAID (-) INTEREST IS CHAR6ED THROUGH 09-24-2013 TOTAL TAX PAYMENT .DO AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,126.28 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 25.12 TOTAL DUE 1.151.40 � IF PAID AFTER THIS DATE� SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � IF TOTAL DUE IS REFLECTEU AS A ^LREDIT^ (CR7. YOU MAY BE DUE A REFUND. � SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. PURPOSE OF NOTIGE: To fulfill the requirc�ents of Sec4ion 2140 of tha Inheritance antl Esfate Tax Act� Act 23 of 2000. (72 P.S. Secl3on 9140). PRVMENT� Detach the tov Cortion of this notice and sub�it with your Cw�eni ko Yhe RapisYCr of Wills Orintad on tha reverse side. Nake check or �onev ordar nevsbla to� Rapister of Wills, Apant. Failure to pay the tu, intarast and Danalty tlue say result in the filinp of a lian in the aoorooriaie county or the issuance of an Orphen's Court citakion. REF�NO CCR)� R rofund of a kx crad9t. which vas not raawstad on tb� taz r�Wrn. �w G� nou�abtl by ea�plaYinp an "�noliq[ion for R�funtl of PMnsvlvenia lnh�Htane� antl Est�N Tax^ CREV-1;13). AnDlloifons ar� availa0le fro� fh� MYirC��nt's M�b sita at w_�r�.�W�tW�.x��i u .�y Myistidr of Wills or Rw�nw 6lstrick Off3c� oF fro� the DeDart�mt's 24-hour aosw�riny s�rvi<��50; s�rview for tazoav�rz with so�eial h�erinp and/or sp�akinp ne�ds� 1-800-447-30YB (TT on1Y). 0lJECTFONSi Amr oerty in interast not satisfi�d vi4h tha app�siaMnt, allwanee or tlisallwane� of datlueti3ons or ass�ss�mt of Saz (includinp discount a� intarosU es shovn an lhis notiw ��v obisct Mithin 60 tlws of tha tlNa ef r�e�iot of thia notice bv: A) Protas! io 4hr PA D�PS�t��nt af Rov�nu�, Board ot Apwals bv filinB a protast onlina et rw.b � �f�� on o� b�4¢r� SM 60-daY ao0�a1 o�rlod a�Diras. In arA�r or Mi il �� Wk�i�'� otKk to�b� r�litl, yeu �ust ��tviv� � confir�ation mrbar antl oroussatl tl�ta tro� th� �oa�tl ef Ao6uls W�b riG. Veu ��y elso s�nd � writt�n probrt to PA.Mnart�mt of R�vsnw, Bo�rtl of Apyt�ls, RO lex �i921. XarMStrurOe PA 1712!•I021�. P�l3tiqns ��. not E� fu�A; or !) E1�et�YO har� t�� utl�r Aabr�imtl �Y th� wAit o4 tM b�nonal r�pr�santatire aeeount; or Ap7IN- G Aoo�al to tM Oro�ans' Court. ISTRATIVE CORRECTIONS� Factual arrorz tliscovarad on this assasz�ant zhould ba eddrass�d in writinp to� PA Daosrt�ant of Revanue. Buraau of Intlividwl Tax�s. ATTN� Post Aa:ass�ant Rcviw UniL, PO !o: 280601. Harrisburg, PA 17128-0601 or call O17) 787-6505. Sae Papa 4 of "Instructions for Inharitanea Tex-Raturn for a R�sident Dacetleot^ (REV-1501) for an axo7anaSion of ahinistrativalv corractabla a�rors. DISCOUNT� If aro taz tlue is �aitl vithin threa calantlar �ont�s aftar the daeatlani's daath, e five nercenc tliscount of the tax naid is allowatl. PE/ULTV� The 15 oercant tax rnasb non•oartieinafion oanalty is co�DU4aA on LAa 4ota1 of the tarz an0 interest assessaE antl not naitl bafora Ja�. 18, 1996, tM first tlav aftar t�a anA ot tha iu e�nasty aeriod. This non-oarticivation penaltv is annealsbla in tha sa�e �anner antl in tha tha saw ii�e oariod as you would avveal the kax antl 3nt¢rest that has bean assaasatl as inOicatatl on Yhis notice. INTEREST� Interesk is charpatl b�Binninp with first tlav af 0alinouancy or nina �onths end one day fro� the dat� of death to the tlate of pay�ent. Taues rhieh Eaeaw tlalinquant bafare Jan. 1, 1982. bear intarest at ihe raka of six nercank ver annu� caleu3et�C at a deilv rata of O.OB0164. All 4uas which bece�a dalinqu�nt on or eflar Jan. 1. 1982 vill bear intarest at a rata which varies tro� vear to veer with iha rata anneuneeA by the PA Deperi�snt ot Ravenue. ftates for 1982 throuph 2006 een be fountl in tha Pannsvlvenia Resitlant Instruction Booklet CREV-1501), the Pennsvlvania Non-Resitlant Instruetion Booklet (REV-1736) or on t�e Daparfont of Raranua Wab siL ww.r�v�nw.s0ab.ve.us. Tha avnlicable interest ratas for 2007 throuph 2013�ara: Interest Dailv Intarast Dailr Interast Dailv Y�er Ra4e Factor Y�ar Rate Faetor Y�ar Rate Factor 2007 BX .000219 2008 7X .000192 2009 5X .000137 2010 4X .000110 2011-2013 3X .000082 Interast is cel<ulated ss follors: INTEREST = lRLANCE OF TA7( UNPIIIO X NUMBER OF MYS UELINpUENT X ORILY INTEREST FACTOR Aro notiea issuatl afiar the tez beco�es delinuuent will refleck an intarast ealeulation to 15 dars beyontl khe date of khe assass�ant. If OaY�ant is sada afier the interesk co�DUtation tlate shown on iha notita, addiiional interest nust be calculaketl.