HomeMy WebLinkAbout09-09-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE e DEPARTMENTOFREVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ■��� REV-1547 IX RFP (03-13)
PO BOX 280601
HARRISBURG PR 1]128-0601
� DATE 09-10-2013
��� �� � � � � ' �--" ESTATE OF PETERS JR BENJAMIN S
� - DATE OF DEATH 09-26-2012
..,�� i� .. ., i . I '
FILE NUMBER 21 12-1101
COUNTY CUMBERLAND
MOHR ESQ �1;��':LCI�IQ��P � A ACN 101
PANNEBAKEg��ff��.tiQ�R•��.�-; APPEAL DATE: 11-09-2013
MIDDLETOWN�����E��X I'�05�-�565 A�ount(Re■itt dsrdeunder06'ecHon�
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MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CU7 ALON6 TNIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX
ESTATE OF: PETERS JR BENJAMIN SFILE N0. :21 12-1101 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: CJO ACCEPTED AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A) �y� 314�000.00 NOTE: To ensure propar
2. Sto<ks and Bands (Sehatlule H) (2) •00 <ratlSt to your a<count,
.00 5ubmlt the upper pOrtion
3. Closely Held Stock/PartnershSp Interest (Schetlule C) (37 of this form with your
4. Mortgapes/NOtes Recelvabla CSchetlule D7 (47 •�� tax payment.
5. Cas�/Bank Deposits/M1sc. Personal Property (Schedula E) (57 215+334. 11
6. Jolntly OwneE Property CSehetlule F) �5� •00
7. Trensfers (SCheAUle G) (7) 8�262•99
e. ToYal Assets Ce) 537.597.10
APPROVED DEDUCTIONS AHU EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (S<hedule H) �y� 30.530.78
10. Debts/Martgage Liabilitles/Liens (Sehetlule I) (10) 12.342. 17
11. rotal Deauctions �y17 42,872.95
12. Net Value of 7ax Refurn �yZ� 494�724.15
13. Charitable/GOVernmental Baquesks� Non-electetl 9113 Trusts (Schetlule J) �1;� •00
14. Net Value of Esiate Subjact Sa Tax �ly� 494.724.15
NOTE: If an assess�ent was issued previously, Lines 14, 15. 16. 17, 18 and/or 19 will
reflect fSDUres that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at soousal rate (15) •00 X 00 .00
16. Amount of Line 14 taxable aY lineal rate (16) �`Q�`•7��'- �r` X 045 � 22,262.59
17. Amount of Line 14 at s1b11n9 rat¢ Q7) -�� X 12 - .00
18. Amount of Line 14 kaxable at collataral raYe (18) .00 X 15 = .00
19. Principal Tax Due civ�= z2,z62.59
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DA7E NUMBER INTEREST/PEN PAID C-)
12-06-2012 CD016891 1�113. 13 25�000.00
TOTAL 7AX PAYMENT 26,113. 13
BALANCE OF TAX DUE 3,850.54CR
INTEREST AND PEN. .00
TOTAL DUE 3,850.54CR
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREUIT (CR), YOU MAV HE DUE ��
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS.
RESERVATION: Estates of decedents dyirp on or before Dec. 12, 1982-h any fulure irrterest in ttie estate is tranBferted in possession or
enjoyment ro.cdlatecal benafkieries of the decederd after the expiration�W any estate fw I'rfe or years;tlia Commorwreakh
hereby expressy reserves Me right to appraise and asaess irarufer�inherqance tazes at Me lawful coNateral rate on any such
fuWre interest.
PAYMENT: Detach the top porUOn af ibis n0$ce and submit with your paymeM to the Register of Wills Indicated on the front of the notice.
Make check or money orcier�payatile M:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax retum may be requested by cpmpletiep an Applicatbn for Refund ot
Pennsylvania lnharitance and Estate Tax(REV-1313). Applications are avaNabie from the dapertmeM's web site at
www revenw.st�:oa.us,�.any Repister of�Ils or RevNt�e 19igtrict fNRCS,or from 1Me�depeMienPs Y4-hour forms ordering
service: 1-800-362-20$0;services for texpayers wkh special hearirp andor speaking�eeds:7-800-447-3020(Tf onty).
Please allow 4-6 weeks from Me date a refund was granted to artive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disalbwance of deductions,or.assessment of taz
(including discount or interest)as shown on this rrotice may object within 60 days of the date of receipt of this rrotice by:
A) Filing an appeal online at www.boardofr+npea�.state.oa.us on or before tl�e appeal ddte iCbrtified on ihe froM of this ratice.
Or sending a wriHen protest M:PA DBpartmeM ot Hevenue,Board of Appeals,PO BOX 261201,Harrisburg PA 17128-1021;
B) Having the matter deMmiined at audit of the accouM of the persorta�representa6ve;or
C) C)Appealinp to the Orphans'Court.
ADMINISTRP,TIVE Errors discovered on}his assessmem sFwuld be addressed in writing to:PA Department of Revenue,Bureau of IrWividual
CORRECTIONS: 7axes,ATIN:Post Asaessment Feview Unit;PO BOX 28060i,Hartisburg PA, 17128-1021,Phone(77n787-6505. See page 4
Instrucdons for Inheritance Tax Aetum for a Resident Decedent(REV-1501)tor an explarretion of adminislretively corrflcteble
ercors.
DISCOUNT: If any Wrz due is paid witliin lliree calendar�nths after the decedeM's death,a five percent discount of the tax paid is albwable.
1NTEREST: Interest is charged beginnirq with first day of delinquenCy,or nine rtroMhs and one date from date of death,to the date ot
paymant. Annual interest reffis are available on Form REV-1611,availaMe at www.revenue.state,p8,us,or upon rquest by
calling 1-888-728-2937.
Interest is cabulated as foibws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DEIiNQUENT X DAILY INTEREST FACTOR
Any Notice issued aker the tax becomes deiinquent will reflect an interest ca�ula6on to 15 days beyond the date of the
assessment. It payment is made after the interest calculetion date show on Me Notice,additional interest must be calculated.