HomeMy WebLinkAbout09-09-13 • • NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPFRTMENTOFREVENIIE
INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ����� REV-1547 IX AFP (03-13)
PO !OX 280601
HARRISBURG PA 17128-0601
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" "�� ` DATE 09-10-2013
�rr � ' -� �� ��'-� ESTA7E OF SHIRK CHERYL J
n n DATE OF DEATH 06-07-2012
'.�.-�..� �'_f J ��I I � lO FILE NUMBER 21 12-0778
COUNTY CUMBERLAND
SHIRK JENNIFERC�C.�!; ��:�� ACN 101
805 OLD SILVER SPRI�` APPEAL DATE: 11-09-2013
MECHANICSBURG pq�7-�j� �P•�J� ��v�Zj (SeereversesideunderObjectioes)
GUMB�RLtaP�� GC., ?A ��ount Re�itted�-�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
GUT ALON6 THIS LINE ____ � RETAIN IOWER 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: SHIRK CHERYL JFILE N0. :21 12-0778 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHAN6EU SEE ATTACHE� NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYaYe (Schetlule A) C1) •�0 NOTE: To ensure orooer
2. Stocks and Bonds (Sehadula B) �Z� .00 cratlit Yo your account,
.00 submiS th• uppel' pol'tlon
3. Closely Heltl Stotk/Partnership Intarasf CSChetlule G (3) of thSs form wlth your
4. MortpaBOS/NOtes Receivable (SChadule D) (4) ��� tax paymanS.
5. Cash/Bank Deposits/Misc. Personal Property (SChedule E) (5) •00
6. Jolntly Orned Prooerty CSchetlule F) (6) •��
7. Transfers (Sehadula G) ��� 12.246.77
e. 7ota1 assets �g7 12.246.77
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/MSSC. Expansas CSchetlule H) �g7 1.929.27
10. DabYS/MOrtgage LSabiliiies/Liens (SCheEUle I) �107 .00
11. Total Datluetions cll) 1�929•2�
12. Net Value of Tax Raturn �yZ� 10,317.50
13. Charitable/GOVernmental BeQUests; Non-alaetatl 9113 Trusts (S<hedule J) �13� •00
14. Nei Value of EstaSe Subiect to Tax �yy� 1�.317.50
NOTE: If an assess�ent was issusd previously. Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fiyures that inelude the total of all returns asssssed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rata (15) •00 X 00 - .UO
ib. Amount of Line 14 taxable at linaal rata C16) »-���-�� X 045 = 551 .10
17. Amount of Line 14 at s1b11n0 rata (17) -�� X 12 - .00
18. Amount of Line 14 taxable at collataral rata C18) .00 X 15 = .00
19. Principal Tax Due C19): 551 .10
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DA7E NUMBER INTEREST/PEN PAID (-7
06-27-2 13 CD017806 .00 469.29
INTEREST IS CHARGED THROU6H 09-25-2013 TOTAL TAX PAYMENT 469.29
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE Of TAX DUE 81.81
REVERSE SIDE OF THIS FORM INTERES7 AND PEN. 5.66
TOTAL DUE 87.47
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDIT (CR), YOU MAY BE DUE �\
FOR CALCULATION OF ADDITIOHAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRl1CTIDNS.
RESERVATION: Estates of decedenffi dyinp�.on or before Dec.7 2,1982-if any tuq+re intetest in the es�b is trar�ferred in possession or
enjoymeM to coUateral benaficiaries of the decedent after tlie expirallon ot arry eatale for liFe qr years;k�e Cqmmomxeatth
hereby expressly reserves the�riglit to appraise and assess transfer inherKance taxes af the lawhil col{ateral rate on any such
future irnarest.
PAYMENT: Detach the top porbon of tlas notice andsubmk with your payment to the Register of Wiils Indicated on the front of the notice.
Make check ormoney order payabl�e to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tau return may be requested by cqmplqiUnp�n AppliFation fpr RoWnd of
Pennsylvania lnheritance and Estate 7ax(REV-1313). Applicatlons are availAbfe`NOmltfe tlepilfltiierds web site at
www.revenue.stat�:na.us,any Repislar of Nhlls or Revenwe DiBtrict�43t�ee,Or from�Me deparlmeril's 24-hour torms ordering
service:1-80p-362-2050;sarvk�s for taxpayers with spacial f�earirq and�or speakinp needs:l-800-447-3020.(TT ony).
P�ease allow 4-6 weeks from tl�e tlate a YATUnd was graMed to arrive.
OBJECTIONS. Any parry in interest not satisfied with the appraisement,albwaxe or disalbwance of deductlon&,or assessment of tax
(including discouM o�interest)as shown on this notice may objec[within 60 days of the dete ot teceipt of this nodce by:
A) Filiny an appeal onGne at . � on or betore tlie ap�al�date�idet�fied on the froM d this rwtice.
Or sending a wdtten protest to:PA DppaM�ent of Revenue,Board ot Appeals,PO BOX 261201,Harrisburg PA 17128-1021;
B) Havinp the matter determined at audit ot the accouM of the�persanal rep�gcenfaUve;or
C) C)Appealirp ro the Oryhans'Court. ,
ADMINISTRATIVE Errors discovered on lliiis assessment shouM be addressad in writinp to:PA Department of Revenue,Buroau of IrWividual �
CORRECTIONS: Taxes,ATTIY:Post AsaesemeM.Reuiow.Unrt,PO BOX 280801,Herdsburp PA,1712&102t;Phone(717)?87-8505. See�peqe 4
Inshuctions for Inheritence Tax Retum for a Reeidant DecedeM(REV-1501)tor an explanation ot administraGvey coneclabie
errors.
DISCOUNT: If any tax due is paid within three calendar rtwnths after the decedenYs deaM,a five percent discouM of the tax paid isalbwable.
INTEREST: IMerest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment Annual iMerost�ates are available on Form REV-1611,available at med..ravenue.stnte.ea.us,or upon rquest by
calling 1-888-72&293Z �-
Interest is ca�ulated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAVS DELIN�UENT X DA�LY INTEREST FACTOR
� Any Nodce issued atter the taz becomes�IinqueM will reilect an iMerest ca�uladon to 15 days beyond the date of the
assessment. If payment is made aiter the interest calculation date show on the Notice,addkbnal interest must be qbulated.
rsev-iaro��A.ia� � •
� pennsylvania lNHERITANCE TAX
� DEPARTMENT OP REVENUE EXPLANATION
BUREAU OFIN�IVIDUAITAXES OF CHANGES
PO BOZ 280601
DECEDENTS NAME FILE NUMBER
Cheryl J Shirk 2112-0778
REVIEWED BY ACN
Yvonne Bricker 701
ITEM
SCHEDULE ryp, EXPLANATION OF CHANGES
G 1 Annuities are fully taxable with no exclusion.
Row Paae 1
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