HomeMy WebLinkAbout09-09-13 �
, NOTIGE OF INHERITANCE TAX `i�j pennsytvania
pPPRAISEMEN7, ALLOWANCE pR DISAI.LOWANCE ��i DEPARTMEN70FREVENUE
auREau oF ixocvibua� inxES Of DEDUCTIQNS AND ASSESSMENT OP TAX
INMERITANCE TA7C DIYIST�i � REY-7541 IX AFP L03-73J
PO HO% 280661
HARRISEURG P� 17128-0601
'�` ` ` � - DATE 09-10-2013
� - � � �_� - - -� ESTATE OF SWARTZ NAR6LD W
DATE OF DEATH 10-16-2012
� ���:.f , _ � FILE NUMBER 21 12-1140
C6UNTY GUM&£RLAND
MILLER DOt�j',�1k5„( �y;- ACN 161 -
60 W POMFRET S - III�.1i �,'r� �•� � APPEA4 DATEs 11-q9-2013
CARLISLE �"�P�����1,'� �,�43, � (Seereversesidcunderpbjecdons)
��'�'� � � '�' � '" A�aunt Re�ittedr�- �
MAKE CHECK PAYASLE AND REMIT PAYMENT T4;
REGISTER OF WILLS
1 C�URTHOUSE SQUARE
CARLISLE PA 17013
CUT AlON6 THIS LINE ____ ^�► RETAIN L(1WER PORTION FOR YOUR RECORDS E-
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REY-1547 EX AFP CO2-13) NOTICE OF ZNHERSTANCE TAX APPRASSEMENS> A�I.OWANC£ 4R
DISALtOWANCE 4F QEDUGTIBNS AND ASSESSMENT OF TAX
ESTATE OF: SWARTZ HARQLD WFILE NO'. :21 12-1140 ACN: 101 DATE: 09-1p-2013
TAX RETURN WAS: i)O ACCEPTED AS FZIED C } CHAN&ED
APPRAISED VALUE pF RETURN BASED ON: Q�I�INAL RETURN
1. Real EstaYa CSchetlule A> �1) .00 NOTE: To ensure proper
2. Stocks anA Bontls {SChedula &J ty� 883�447.04 �redit to your account.
.00 submit the uppo� partion
3. Closely Hald Stock/PartnersM1ip Snterast tSchedula C7 CS} of this form w3th yaur
4. Mortgages/NOkes Reeeivable (SChetlule D) (4) •00 cax paymenY.
5. Cash/Bank Dcposits/MSSC. Personal P�oParty CSCAgtlule E) (5) 197,455.35
6. Jaintly ffxned Proverty LSChedUls F} �b} 122�233.37
7. Tranxfers Cschetlule G) � ��� 14�283.53
e. 7ota1 Assets ca) 1 .217.419...?9
APPROYEII DEDUGTZONS AND EX£MPTIONS:
9. Funeral Expensss/Atlm. Costs/Miso. Expens65 CSchetlule HS �g� 4�.384.62
30. DeGtn/Mortgapa Liabilltias/Lians CSChedule I) (10> 10,.U65.00
Sl. Tatal Daductions ;il> SOOa444.62
12. Net Valua of Tax Raturn �32) ir116.4b4.b7
13. C�aritable/Gpvernmantal Bequpstx; Non-almeYad 4113 Trusts (SChedule A (13) 50.000.00
14. Net Value of EsYaYe 5uCje<Y to Tax �1G� 1 .066.969.67
NOTE: If an assesswe�t was issued praviausly, Lines 14. 15> 16, 17, 18 andtar 14 xill
reflect fiyures that fnclude the totel of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount afi �ine 14 at spousal rata t15) 3$5.3$0.09 X 00 = .OQ
lb. Amcunt of Line i4 taxable at lineai rata (�6) �[I1 .6R9.6R g 04� = 31>571.$3
17. Amount of Line 14 at sibling rate C1�) , �00 X 12 = .�0
18. Amount af �ine 34 taxable at collateral �ate C18J .00 X 15 = .00
14. Princia�i Tax Due «9?= 31�57L53
TAX CREDI7S:
PAYMENT RECEIP7 DISCOUNT C+J pMOUNT PAID
DATE NUXBER INTERESTlPEN PAID C-)
O1-07- D 0170 1> ,00 28, 06.Q�
07-02-2013 CD017831 .00 1,492.95
INTEREST TS CHARGED THROU6H 09-25-2013 TOTAL TAX PAYMENT 31,492.95
AT THE RATES APPLICA&LE AS OUT4.INED ON 7HE BALANCE OF TAX DUE 78.58
REYERSE SIDE 4F TNIS FORM INTEREST XND PEN. .46
TOTAL DUE 79.04
+ SF PAID AFTER DATE INDZCATED, SEE REYERSf IF Td7Al DUE ZS REFIECTED A5 A CREDST LCR7, YGU MAY BE DUE ,4��
F6R CALCt74A7I0N OP ADDITIpNAI INTEREST. A R£PUND. SEE REY�RSE SFDE FOR ZNSTRUCTZ6NS. Z t�
�1!
RESERVATtON: Estates of decedenfs dyirq on a before Dec.12, 1982-if any futtue irrterest in the estate is transfened in possession or
enpyment to collaterel benefiparies of the decedeM atter the expirallon W any esOate for�e or yeara;the Commornvealth
nereby expre�y reseroes the rigl,t�appraise ana�ssess transter I�p�ce i�st tr�e�axrfut caXatera!rate on any sucn
future iMerest �
PAYMENT: 6etach!he top porriion of tlfts rrotice and submit with your payment W the Register oi Wiiis indicated on the front oi the notice.
Make check or money order payable to:REGISTER Of WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested 6y�letinp an Applica9on for Refund af
Pennsyfvania lnheritance and Estaie T�{REV-t3i3}. App6caitior�s are availebie fmm ths depertmertYs web siie at
�r.revenue.sfMe.o�,arry Repkter of Wiits or Rbvenue Disfid�,or irom Me depertmeM's 24�trour torms ardering
service:7-600-362-2054:aervicrea fr�r taacPaYers with spacie4 hearinp and��ar sceeWn9 needs:t-e0t�447-3020(17 onM),
Piease alipw 4-6 weeks from fha ctate a returu7 was granted to arrive.
O&!£GTIONS: My{�arty in iMerest rwt satistied wiih the appraisement,albrvar�ca or disaUowa�e of deductior�,a asseasmeot of tasc
(rict�r�p discouM or interest}as shown on this noflce may object within 60 days of the date of receipt af this notice by:
A} FiBng.mn�appeai online a# on w before tt�e appesi dete identified on the front ot this notice.
Or setxlinp a wripen prWest tn:PA OepeHment of Rave�ue,BoeM of Appeals,PO BOX 2812p1,Harrisburg PA 1 77 28-7 021;
B} Havf�fire matter c�tetm��d�ffi�of the��urrt of tFre paispnei-re�bve;or
C) GjAppealing to the Oryhans'Court.
ADMINISTRATIVE Errors discovsred on ttus a5sessmeM shouid be addressed i�writinp to:PA Depertmem of Revenue,8ureau pf Individuai
CORFfECTIONS: Taree,ATfN:Post A�eeeerirant�qeview�UMt,Pi�BOX 280BOi,Herrisbiug PA,17728-102i,Ptwne{777)787-8505. See pape 4
frisVUCtioos tor InAerkancg Ta�c Retum tor a Resident Decedent(REV-754t}�an eup{artafibn of adminishatively c4rreckabie
ertors.
DISCAUNT: If arry tax due is paid within thrae caiender maMhs after the deoedeM's death,a five percent discaunt of khe taac paid is aliawable.
INTEiiEST: irrtereat is charged bepinMrip with first day of defirpuency or nEne manths arid one date hom date of rleath,to the date ot �
payment. Annua�iMerest rates are avaitable pn Form REV-1611,avuilable at � ,or upon rquest by
calling t-8B8-729-2431. ,
Interest is ca�ulated as tollaws: �
INTEREST-BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACT4R
Any Notice issued after the ta�c becomea dalinqueM will r6flect an interest Ga�ulatlon tp 15 days beyond the date oi the
assessmsnt. It payment is made after the irrteresi Cglculation date stww on the Notice,adclitiona�interest must be calculated. �
' • NOTICE OF INNERITANCE TAX j i�' pennsylvania
BtlREAU 6F TNDTVZDUAE TAXES APPRAISEMENT. ALLQWANCE. QR DISA�LOWANCE DEPAHTMENTOFREVENUE
INNERI7ANCE TAX O[YISION OF DEDUCTIONS AND ASSESSMENT OF TAX T�17 REV-7547 IX AFP {03-233
PO BO% 28U6�7
NARRIS9URG PA 37128-06U1 ,-�n r �!:
��n�'c� .��it / -
[\�. : ': - ,.
r �:., '. ir," -`..:, DATE U9-10-2013
`�` �� � ESTATE 6F MAJOR JR FRANCIS E
- -' L� ��`:�} „ �a DATE OF DEATH D9-05-2012
�`���'•"� "`�� FILE NUMSER 21 12-ll44
GLEASON THOMAS p �"�" �� � COUN7Y CUM$ERLAND
t;i.�.<... � .�,�n-' ACN 101
44 W ORAMtaE ST (`j��j=";7i�.i:$� �*`"`�'`� APPE,AL DATE: 11-09^2013
SHTPPENSBURG PA 1������;{t;'� i,('1., �a (SeereversesidesnderObjections)
Awount ReRittad�--�------�
MAKE CNECK PAYABLE AHD REMFT PAYMEM7 TOz
REGISTER OF WII�LS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONB TNIS LINE �-!� RETAIN LOWER P4RTSON_FdR YOUR RECORDS �!-�
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REV-1547 EX AFP CO2-13) NOTICE OF IMHERITANCE TAX APPRAISENENT, AL�4WANCE 4R
DISALL6WANCE OF DEGUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MAJOR JR FRANCIS EFILE N0. :21 12-1144 ACN: 101 DATE: 04-10-2013
TA7C RETURN WAS: C ) ACCEpTED AS fILEA C jO CNAN6ED SEE ATTACNED NQTICE
APpRAISED VALUE pF RETURN BASED pN: ORIGINAL RETURN
1. Rea1, Estate CSC�edule A) (1) •�� NtlTE: Td ensuro propew
I 2. Stocks antl Bonds CSchatlul• B) �2� .DO creeit to your aceount.
.00 submit tha uppsr pnrtion
3. Closaly Neld StoeKlPartnership Tntarest CSChadUle CJ CS) of this form with ypur
4. XortpapasJMOtes Receivahle tSChedula DS t4) �Od tax paymant.
5. CashfBank Deposits/MSSC. ParsOnel FroportY CSch+dUla E} {g) 77,032.69
6. Jo1nt1X Owned Proparty SSChatlule F? {b) 'QQ
7. Transters CSChatlula 6l �*1 .00
8. Total Assets (g} 77,D31.b4
APPROVED DEUUCTIONS AND EXEMPTIDNSz
4. Fun¢ral Expensea/Adm. Cpsts/Mise. Expansos (SChedula H) <y� 4.096.42
10. Debts/Mort9aee Liabilities/L1¢ns (Schedule I) (10) 1 .863.12
ii. totai neauctions cii� 5,954.54
12. N¢t value of Tax Rcturn (12) ���p�2.15
13. G�aritaDlalGOVarnmantal Baquosts; Hon-�2attpE 4123 Trus#s f5chetluU J) t13) � •00
!c. Nac vai�: ot estate sus3e=t to Tax tiq3 71.072.15
N67E: if an assasswant was #ssuad prsviouslY, Lines i4. 15, lb, i7, 18 andfor 19 will
rsflect fi9�res thst include ths toYal af a12 returns assessad ta date.
ASSE5SMENT OF TAX:
15. Amount of LSne 14 at spousal raYe . C15) .00 x 0� _ .00
16. AmounE ot itn. 1a t�x;nie at itoael rate c1s� �� •^��-�S x 045 = 3.198.25
17, AmouM of Line 14 at siblinp rate C17) -n0 X 12 .Op
28. Amaunt of line 14 taxa0le at col2atsral rato t1S) .OQ X 15 .00
19. Principal Tax Due tig�� 3,198.25
TAX CREDITS:
PAYMENT RECEIPT DTSCOUN C+) AMOUNt PAI4
DA7E NUMHER TNTERES7JPEN PAID (-)
6-Q -201 CD 1 7 4 . Q 3,2 . 4 �
TBTAI TAX pAYMENT 3,237.74
BAtANCE OF TAX DUE 39.49CR
INTEREST AND PEN. .00
T6TAL DUE 39.44CR
+ SF PAID AFTER DATE INDICATED. SEE REVERSE IF 70TAL DUE IS REFLECTED AS A CREDIT CCR), VUU MAY BE DUE\��
fOR CAtWi.ATSOX OF ADAZTZ6NXt IHTEREST. A REFUND. $EE REYERSE SZDE KOR 2NSTRUCTIONS. �I
RESERVATION: Estates d tlecedents dying on or bebre Dec.12,1982-if any tuture lntar�t in the eaffite is transferred in possession or
h�erebY expreaSN reseroes tl�e d��M tof the decedeM after the expiratlart of any eei�ior GFa or Years�H+e Cammonwealth
9 �aise and aSSess transter inheritance tazas ffi U�e law4ul aollateral rate on any such
fuWre iMerest.
PAYMENT: 6etach ihe iop porpon o4 tl�s rw6ce and subrtet with yax payment ta the Register of Wills Indicated on the frbnt of the notice.
Make check or rrroney orderr p�yable tn:REGISTER OF WILL,AGENT.
REFUND{Gft): A retunti of a taz aredit not requested on the tax retum may be requestad by co�leNrp an AppNCation tor Refund of
Pennsyivania inharitanrs and Estate Tax(REV-t 313). Applicatbns a2 avaii�ie from the depertmar�YS web stte at
� arry fieyiater af Wil�or Revenue ClFaMct pfkea,ar hom tl�e depa�tnertYs 24lwur forrns orderir�g
service:1-8Q0 362•2060;servkes for taxpayers with special hearinp ar�or speakir�p needs:t-800-447-3020(TT only).
Piease aliow 4•6 weeks irom the�date a reFind was gtarrted tp arrive.
O&IECTIONS: Any party in interest not satisfied with the appraisement,albwance or disaAowance pf deduationa,or assessment of tau
(i�iu�ng ckscouM or itrtetgst}as shown on tMs rrotk�mey abjed wiNun&0 days of the date of recefpt of this rwtice 4y:
A} Filing an appeai oniine at on or befpre the appea{dete idenfified an iha�frant�ihis rrotice.
Or s�rckng a wrntten protest W:PA C)ep�bnerrt of Revenue,BoarG of Appeale,PO 90X 281207,Hardslwrg PA 17128-1�21;
� B) Havirp the mat�r detertnir�ed at au�t of Nre a�ount of�tlie personal re�entaUve;ar �
C} C)AppeaSng to the Orphans'Court.
ApMINISTRATIV E Errors discovered on ihis assessment should be addressed in w�itinp to:PA Departmeni of Revanue,Bureau of Individual
COFIRECTIONS: Tates,ATtN:PoSt � M Aeviaw Unit,PO BOX 2806ttt,Harrisburg PA,17t28-1021,Phorie{7%7)787-B545. See pege 4
. InstrucGo�s tor Inheritance Tarz Retum for a ResideM Decedent{REV-1501)br an axplanation.of adminish�fively cortectable
errors.
DISCOUN7: If any tax due is paid within three calendar months atter the decedenYs death,a five percent rFscount of the tax paid is aibwabie.
INTEREST: �ntsrest is charged beginni�g with 5rst day ot tleGnque�cy,or nine moMhs and one date from date of death,to the da[e of
paymern. Annuai iMerest rates are avaiiabie on Porm REV-161 t,avaiiabie at www.ravenue sMte.ns us,or upan rquest by
piling t-888-728-2937.
- IMerest is CaiCUiated as foibws:
� INTEREST=BALANCE QF TAX UNPAip X NUMBER pF�AYS DELiNOUENT X DAILY INTEREST FACTOR
� Any Notice issued atter the ta�c becomes delinqueni will reflect an intere�t calculation to 15 days beyond tha date of the
assessment. it paymerrt is made after the interest ca�uiaUOn daNe show on iF�e NoNCe,adcHtionai iMerest rtwst be caicuiated.
a=_v-iaoex�dniv� ` •
�`�, pennsylvania lMHERlTANCE 7AX
�,�� DEPARTMEN7 OF REVENUE EXPLANATIOPI
BUREAU6FINptViDUAITAXES OF CNANCaES
PO 6ox 280601
OECEOENTS NAME FILE NUMBER
Franais Major, Jr 2112-1144
ftEVIEWED BY ACN
Alar► Mater 101
ITEM
SCHEDULE Np_ EXPI.ANATION OF CHANGE$
E 3 Real eatate lacated outside Pennaylvania is not taxable far PennsytvaRis inheritance Tax
purposes.
I 6-14 The deductions ciaimed far expenses roiated tc property outside Pennsyivania have
bee+� dlaallowed. Deb#s secured by property situaEed autside of Pennsylvania are nat
allowabis for Pennsyivar�ia purposes, uniess the secttret!debt exCeeds the value of the
P�flP�rtY•
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