HomeMy WebLinkAbout09-09-13 N07ICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 'i1 DEPARTMENTOFREVENUE
INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
REV4547 IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-0601
� � � DATE 09-10-2013
� � ' ° � � - y ESTATE OF LYKENS LEONARD M
_ .; 1�� DATE OF DEATH 05-22-2012
. .- � ' FILE NUMBER 21 12-0738
RADEBACH ROB T��I�-!'�G�i.;',�� COUNTY CUMBERLAND
��...�..• ACN 101
912 N RIVER RD G. .:_ 5 ..`�� i- 1 t'- APPEAL DATE: 11-09-2013
HALIFAX Rx�pF� .��70�2:�95�i3,�r^ (SeereversesideunderObjections)
e�, �;��, �� ;J
Asount Re�itted�-�
MAKE CHECK PAYABLE AND REMI7 PAYNENT T0:
RE6ISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
� ESTATE OF: LYKENS LEONARD MFILE N0. :21 12-0738 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: ( jO ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estafe (SC�eOUle A) �y7 115.495.26 NOTE: To •nsure proper
2. Stacks and Bontls (SCheEUle B7 �2� 383�099.90 <retlit ta vour ac<ount,
.�Q submit the uppar portion
3. Closely Heltl Stoek/ParYnership Interest (Schatlule C) (3) af this form with your
4. Mortga9es/Notas Receivable (SChedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (ScheOUle E) .(5) 247•680.30
6. Jolnkly Owned Property CSehatlule F) �6� .00
7. Transfers (SChedule G) �» .00
e. iotal Assets ca) 746.275.46
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exoenses/Atlm. Costs/Misc. Expanses (Schetlule H) �q� 61 .487.30
10. De6ts/Marigage LSabillties/Liens (Schadule I) (lp) 31 .367.80
11. Total DedueYions (11) 92r855. 10
12. Net Value of 7ax Return �1z� 653r420.36
13. Charitable/Govarnmenkal Bequests; Non-eleeted 9113 7rusts (Schedule J7 �y3� .00
14. Net Value of Estate Subject to Tax �yy� 653..420.36
N07E: If an assesseent was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect fiDUres that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Lina 14 at spousal rate (15) •0� X DO .�0
16. Amount of Line 14 kaxable at lineal rate (16) �� X 045 = .00
17. Amount oF Line 14 at sibling rate (17) -00 X 12 - .00
18. Amount oF Line 14 Yaxable at <ollateral rata (18) 653�42�.36 X 15 ' 98r013.05
19. Principal Tax Dua �19�' 9$,013.05
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
OS-15-2012 CD016389 4�900.65 95,000.00
TOTAL TAX PAYMEN7 99,900.65
� BALANCE OF TAX DUE 1.887.60CR
INTEREST AHD PEN. .00
TOTAL DUE 1,887.60CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR). VOU MAY BE DUE \��
FOR CALCULATION OF AODITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ;�77
V
RESEflVATION: Estates of decedenffi dying on or befare Dec. 12,1982-if arry fiAUre iMerest in the estate is transferred in posaession or
enjoyment to collateral bSrNtiCiarfes of the decedeM after the expiraAon W.dny esta6e for Nte or year6;tlie Commorrvvealth
hereby expressly reaerves Me rigM to appraise and assess trarreter inherimnce tanes at ihe lawful collaterel rate on any such
future irrterest.
� PAVMENT: Detach the top porton of this rrotice and submit wiih your payment to the Register of Wills Indicated on Me front of the noGce.
Make check or money order payatila to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tau credit not requested on the tax reWm may be requested by compleqrp an AppNCation fw RBfunA of
Pennsylvania lnheritance and Estate Tau(REV-1313). Appiications are avafla6le hom ihe depeRmenYs vreb site at
www.revenua.ntate,pyus,any Repistar of Wills or Revenue DisMct�;or from tfie depertmbM'S 24hour fortns ardering
service:1-900362-2050;services for taxpayers with speaal hearinp arrci/or spealti�g needs:t-800-44�-3020(TT ony).
Please albw 4-6 weeks from the date a retund was granted M arrive.
OBJECTIONS: Any parry in int�rest not satisfied with the appraisement,albwance or diealbwance ot daducdons,or assessment of tax
(inciuding tfiscount or iMerest)as shown on this noNca may object within 60 days of the date of receipt of this ratice by:
A) Filinp an appeal online at on or bafore the�appea4 date itlentified on the froM ot this notice.
Or sending a written protest to:PA DepartmeM of Hevenue,:8oerd of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Havirq the matter defermined at wdit of the acwuM�ottlre pBraonal repeeseMa6ve;or
C) Culppealirg to the Orphans'Court.
ADMWISTRATIVE Errors disCOVered oq this assessment should be addressed in writinq to:PA DepartmeM of Revenue,Bureau of Intlividual
CORRECTIONS: Taxes,ATTN:Post AsBessmeM iieview�Unk,PO BOX 280601,Hartislwrq�PA.17128•1021,Phone(717)76��-6505. See page 4
Instruclbns for Inheritance Tax Retum for a Resident Decedent(REV-1507)for an explanation of administrativety correclable
errors.
DISCOUNT: If any tax due is peid within three calendar months after the decedenPs death,a frve percent discount of tha tau paid is albwable.
INTEREST: Inte2st is charged bepinning with first day of delinquency,or nine rtwndu and one date from date of death,to the date of
payment. Annual irrterest retes are availaWa on Form REV-1611,availebie at . . or upon rquest by
calling 1-888-726-293Z �
Interest is calculated es folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes deHnquent will reflect an interest ca�ulafion to 15 days beyond the date of the
assassment. H payment is made after the iMerest ca�ulation date show on Me NoNce,additional interest must be caiculated.