HomeMy WebLinkAbout09-16-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANC6-
BUREAU oF iNUivIDUAL TAXES pF DEDUCTIONS AND ASSESSMENT OF TAX� � r.» DEPARTMENTOPREVENUE
INNERITANLE TiUC DIVISION REV-1547 IX AFP (03-13)
PO BOX 280601
NRRRISBURG PR 17128-0601
DATE 09-16-2013
ESTATE OF MOREFIELD JR JOHN A
DATE OF DEATH 11-04-2012
FIIE NUMBER 21 12-1202
SMITH ESQ STANLEY A COUNTY CUMBERLAND
RHOADS ADN SINON LLP ACN APPEAL DATE: 11-15-2013
Po BoX 1146 (SeereversesideunderObjections)
HARRISBURG PA 17108-1146 psount Re�itted
MAKE CHECK PAYABLE REMIT �I�AYMENT T0:
REGISTER OP WI p �.�; .=�T
1 COURTHOUSE S�f �'7�. �:� ,;j
CARLISLE PA S�U'Y3c , -, '�
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CUT ALON6 TNIS LINE ____ �► RETAIN LOWER PORTION FOR YOUR RECORD� fr�=.� L�� - � "
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALE�1t�N� OR,.� c��, �
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT QP.> 'C��' -- � �
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ESTATE OF: MOREFIELD JR JOHN AFILE N0. :21 12-1202 ACH; ,-f,�'O1 � RATE:'' �:09�=16-2013
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANG� v � '
APPRAISED VALUE OF RETURN BASED ON: ORI6INAL RETURN � ca �,'.z
1. Real Estato (SChedula A) (1) •�� NOTE: To onsura proper
2. Stocks and Bonds CSehetlule B) �Z� 207.325.95 cretlit to your account,
.�� 5ubmit the uDPe� porklon
3. Closely Held Stock/Partnership Interest (SeMtlule C) (3) ot thls form with your
4. Mortyapes/NOtas Racaivabla CSChetlule D) (4) •�� tax payment.
5. Cas�/Bank Depos3ts/Mise. Parsonal Property (Sehadule E) (5) 209,490.27
6. Jo3nYly Oanetl Property (Sehatlula F) �5� .00
7. 7ransfers (S<hetlule G) ��� 2�947�047.86
a. iotal AssaYS ca� 3.363.864.08
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Xisc. Expensas CSchedule H) �g� 22.138.62
10. Debts/MOrtgage LSab311t1as/Lians (SChetlule I) �10) 1 .316.00
11. 7oka1 Daductions �11) 23.454.62
12. Net value oF iax Return �lZ� 3.340�409.46
13. Charitable/Govarnmental Bequests{ Non-elactad 9113 Trusts (Schadule J) �1;� 2.436.246.32
14. Net Value of Estata SubjecY to Tax �ly� 904,163.14
NOTE: If an assess�ent was Sssued previously. Lines 14, 15. 16, 17, 18 and/or 19 will
reflect fipures that Snclude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmounY of Line 14 at spousal raYe C15) 287,322.26 X 00 - .�0
16. Amounk of Line 14 taxable at lineal rate C16) ��F•AGf1.RX X 0�1$ = 27�757.84
17. Amount of Line 14 at siblinp rate (17) -00 X 12 .00
18. Amount of Lina 14 taxable at collateral rate (18) .00 X 1$ .�0
19. PHncSpal Tax Due c19�= p7,757.84
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pMOUHT PAID
OATE NUMBER INTEREST/PEN PAID (-)
01-23-2013 CD017096 1.367. 9 26, 64.22
05-17-2013 CD017630 . 00 6.03
TOTAL TAX PAYMENT 27,757,84
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDI7 (CR), YOU MAY BE DUE _\�\
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �v
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RESERVATION: Estates of decedeMS dyinp on or before Dec.12,1982-'rf aiy fildxe intetest in the estpte i&hansferced inpossession or
enjoyment to edlateral beneficiaries of!he decedeM after tla e�irallon�oi arry-eeqMe iw Nfe�or yeers;lM Comrt�nw+�er � �.Rh
hereby expresey reserves IM right to appraise and assese VarqMr kk�eri�arrce taxes et the Iawful coilateral rate on any such
future interest.
PAYMENT: Detach ihe top porry'a��of�tFUS:fqtiGB aad submit with your peymeM to the Reyister of Wilis Indicated On tlie front of the notice.
Make check or money order payaWe ro:REGlSTER OF WRL,AGENT.
REFUND(CR): A retund of a tax credit not requested on the fax return may be re�ue5ted by t7ompkmnp 8nA(�plk.ation kfr Refund of
Pennsylvania lnhetitance and Esta[e Tax(REV-13f 3). ..,. �9 aveil9Cle trom�th4 departmenTs web site at
;pg,Ng,ahy�Repiater Of wlls a RevenUe - t�►AaB,ot fra6 U�e dep9rbnanCB 24-Faur fom�ordering
serv�ce:�-aoo 2 atl�o;aerv�s sor�eyers w�m specw nw�x�a�a speawrro r,eeds:�-�w-aa�-aoxo(rr o�y�.
Please albw 4-6 weeks from the dete a re(und was greMed M ertive.
O&IECTIONS: My party,in iMerest rrot satisfied with the appreisemeM,allawarc�a dsallowar�of deducdons,or assassment of tau
(indu�ng�s�unt oi iMe�est)as shown on this no8ce may olfjs�Y witldn 60 days of the date ot receipt.of ttus noti�by:
�A) FAing an appeal online at on w 6etwe�the appeal date identlfied w�tlie frorrt of this ratice.
Or sending a written proEest to:PA Departm�t of H Bo68a.rd of ,PO BOX 281201,HaMsburp PA 17128-1021;
B) Ha�ing the mat[er dete�'mxied�at audit of$ie sxourM�pe so�hSi°. .�`tive;or �
C) C)AppeeAng t0 ttre Omharre'Court.
ADMINISTRATIVE Errors discovered on this$aspssrneM shoukl ba addressad in wrilnp to:PA�epartmeM of Revenue,Bureau of Ir�vidual
CORHECTIONS: Taxes,ATTN:Post AsseaameiitROView UnR,PO BOX 2806p1,Hemsburp PA,77128-1021,Phone(71n787-fi505. See pege 4
InshucGons for In�r#�lr�ce T���qedN��for a�Resident DecedeM(REV-1501)�r an explanadon of�adminislrativey conectable
errors.
DISCOUNT: If any tax due is paid wiEhin ihree calerdar rtronths atter the decederrt's deffih,a five perceM discount of the tax paid is allowable.
INTEREST: Interest is charged beginnirp whh Tirst day of delirqueocy,or rrine moMhs and one date from date ot death,to the date of
paymeM. Annual interest rates are available on Form REV-7811,avail�b at www.revenue.smts,pa.us,or upon rquest by
calling t-B88-728•2937.
Interest is cakulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILV INTEREST FACTOR
Any Notice issued after the tax becomes delirpueM wili reHect an iMerest calculation to 15 days beyond the date of the
assessmeat. if payment is made atler ihe"mterest ca�ulation dffie show on the Notice,additional interest must be calculated.