HomeMy WebLinkAbout09-09-13 NOTICE OF INHERITANCE TAX � pennsylvania
suREau oF INDIVIDUn� iaxes APOFADEDUCTIONSLANDAASSESSMENTAOF�WAXCE 'j„ DEPARTMENTOFHEVENUE
INXERITANCE TAX DIVISION REV-1547 FX AFP CO3-13)
PO BOX 280601
HARRISlURG PA 17128-0601
. �- ' - �" ` � DATE 09-LO-2013
� � . �--�-" ESTATE OF FLYNN NEVADA H
� DA7E OF DEATH 09-20-2012
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,,,�..J ,:. _, � ';��� �' FILE NUMBER 21 12-1044
-�- COUNTY CUMBERLAND
CAMBURN SANDRA -�. .-F p�N 101
86 VA60 RD �"'�-'�`�� ��� � APPEAL DATE: 11-09-2013
TUNKHANNOCK t, � '� #1F`'18`b`5'Y=�S�/.�,0 (SeereversesideunderObjecHons)
��};:;�=i:L����.- L� '., �'� `� .. A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS .
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 7HIS LINE ____ -i RETAIN LOWER PORTION FOR YOUR RECORDS t�
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALIOWANCE OF DEDUCTIONS AND ASSESSMEHT OF TAX
ESTATE DF: FLYNN NEVADA HFILE N0. :21 12-1044 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: ( J(7 ACCEPTEO AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (S<hetlule A) Q) •00 N�TE: To ensure proper
2. Stocks antl Honas (Schedule H) �z� 358�564.00 <retl3t to your accounY,
.00 subm3t k�e upper porklon
3. Closely Held Stack/Partnership Interesf CSchedula C) (3) of this form wiYh your
4. Mortgagas/Notes Receivable CSChetlula D) (4) •00 Yax oaymanY.
5. Cash/Bank Deposits/Mlsc. Personal Property CSCheAUle E) (5) 905.935.00
6. Jointly Dwnetl Property CSehedule F) .�6� 44,405.00
7. Transfers (S<hetlul• G) - ��� .00
e. iotal Assets ca) 1 .308.904.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mis<. Expenses (Schadule H) �9� 13.899.00
10. Debts/MOrkpage LfabilSties/liens (SChetlule I) (10) 17.408.00
11. rotal Deauciions cll) 31,307.00
12. Net Value of Tax Return �yZ� 1,277,597.00
13. C�ariYable/GOVarnmental Bequests; Non-sleeted 9113 TrusYS (SCheOUle J) �lg� 5.000.00
14. Net Value of Estate SubjecY to Tax �ly� 1 .272.597.00
NOTE: If an assesssent was issued previously. Lines 14. 15. 16, 17, 18 and/or 19 will
reflect fi0ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •00 X 00 = .00
16. Amount of Line 14 taxable at llneal raYa (16) � •���•�Q�-�� X 045 � 57�267.00
17. AmounY of Lina 14 at sibl3np raYe (177 -�� X 12 .00
18. Amounk ot Line 14 taxable at collateral rate (187 .00 X 15 ..00
19. Principal Tax Du¢ �19�= 57.267.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
12-14-2012 C 016944 2,863.35 54,500. 0
09-03-2013 REFUND .00 96.35-
TOTAL TAX PAYMENT 57,p67.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREDIT (CR). YOU MAY BE DUE`\n�
FOR CAICULATION OF ADDITIONAL INTEREST. A REFIlNO. SEE REVERSE SIDE FOR INSTRUCTIDNS. �v
V'
RESERVATION: Estatas of decedenis dyirq on or before Dec. 72, 1982-if arry ItiWre interest in the esffite is transferred in possession or
enjoyment to coNateral benefigiaries oi tfre�dacedent atter the expiration of any:estate for tife or years�,the Commonweakh
hereby expressly reserves Hie right to appraise and assess transfer inheritance ta�ces at the lawful collateral rete on any such
fuNra irrterest.
PAYMENT: Detach the top por�on of ihis rwtice and submit with your payment to the Register of Wilis Indicated on tlie front of the notice.
Make check or moriey order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund ot a tax credit rrot requested on the tax return may be requested by cortpleticg an Applip�tion for�Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Appiicatpns are ava18tile trom the departmenCs web sfte at
w�w revenua.slata.or:�,a�y.RagisNr of Wills or Revenue Dlsfiot OHice,or from the�dapartrtieM's 24-hout fortns ordering
service:1-800-382-2D5p;sBrvices for taxpayers wkh spedel he9�andlw spealdrg needs:1-800-447�020(TT only).
Please allow 4-6 weeks trom tf�e date a refurM was granted to arrive.
O&IECTIONS: Any party in iMerest not satisHed with the appraisement,albwance or disallowance of deductions,or asaeasment of tax
(indUding discouM or interest)as sFrown on this notice may objact witlun 60 days of the date of receipt of this notice by:
A) Filinp an appeal online at ylppps(,IgB[fJp(�.�p�8�,,,q}q(@,q�on or defore tM appeal date idenBfied on the front of this notice.
Or sending a written protest to:PA DapettrneM of Rew�nue,Boerd of Appeals,PO BOX 287201,Harrisburg PA 17128-1021;
B) Having the matter tletemlined�at fludif ot tl�e eCCOUM of tM per3onLi��fepr�seqtetive;or
C) C)Appealiny to the Orphans'Court.
ADMINISTFATIVE Errors discovarad on this assessment should be addressed in wridng W:PA DepartmeM of Revanue,8ureau of IMGvitlual
CORFiECTIONS: Taxes,ATTN:Post Aasesamenf Review Unit;PO 807(280&Ot,Harrisburp PA,1)12$-t021,Ptrone(717j7g7-BS05. See page 4
Instructions for Inheritance Tau Retum for a ResideM Decedent(REV-7501)for an explanatlon of a�ninistrativety corroGable
errors.
DISCOUNT: If any tax due is paid within three calendar monMs after the decedenPs deaM,a five percent discount ot the tax paid is albwable.
INTEREST: Interest is charged bepinning wiffi first day of deGnquerwy,or nine months and one date from data of death,to tbe d2t@ of
payment. Annual iMereat raffis are available on Fotm REV-1fi11,available at www.revarwe.sf�m.naa�s,or upon rquest by
calling t-866-72&2937.
� Interest is calculeted az folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent wiil reHeci an in[erest calcula0on to 15 days beyond the date of the
asseume�t. if paymeM is made atter the interestcak,ulation date show on the Notice,ad�tionai interest must be calcuiated.