HomeMy WebLinkAbout09-16-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX �
INXERITANCE TRX DIVISION APPRAISEMENT. ALLOWANCE OR DISALLOWANCE �i, DEPARTMENT OFREVENUE
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 f7( AFP c12-12)
141RRISBURG Pp 17128-0601 JOINTLY HEL� OR TRUST ASSETS
DATE 09-16-2013
ESTATE OF LESHER GERALOINE M
DATE OF DEATH 02-18-2012
FILE NUMBER 21 12-1209
COUNTY CUMBERLAND
SSN/DC
HAROLD L LESHER ACN 12155155
591 SUMMIT OR APPEAL BY DATE:11-15-2013
CARLISLE PA 17013-3626 (Seereversesideunde�06jections)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOIN7LY HELD OR TRUST ASSETS
DATE: 09-16-2013
ESTATE OF:LESHER GERALDINE M DATE OF DEATH:02-18-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-1209 S.S/D.C. NO. : ACN: 12155155
TAX RETURN WAS: IX) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 2895551535
TYPE OF ACCOUNT: C )SAVINGS O CHECKING OTRUST C �TIME CERTIFICATE
DATE ESTABLISHED 11-23-2009
Account Balance 4,436. 17 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,218.09 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH VOUR TAX PAYMENT TO THE
Taxable Amount 2,218.09 REGISTER OF WILLS AT THE
Tax Rate Y .00 pBOV�ADDRESS',=�: MAIf�E"ffHECK
Tax Due .00 OR M�Cy�'j ORDE�PA1tR3� T0:
"REG T OF WfLLS��"' jA�6ENT."
TAX CREDITS: rn �,�, *
PAYXENT RECEIPT DISCOUNT C+) pMOUNT PA� - �� � �-'�
DATE NUMBER INTEREST/PEN PAID (J ,. L� :� - ��
C� <':, ,_ . ..
aC� �:::> ---� _
C�) c.'_ ' r__. .
• _� f'`.� ..
�� �rl �, .,
y � '.I
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. �
IF TOTRL DUE IS REFLECTED AS A •'CREDIT" CCR). VOU MAY BE DUE A REFUND. ���
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill khe requira�ents of Saction 2740 of the Inharifanca end Estata Tu� Act� Act 23 ef 2000. (72 P.S.
Seckion 9140).
PAYMENTv DaYaeh the ton nortion of this notice and sub�it with vour pay�en4 4o ih� Rapistar of Wills vrinted on the
raverse side. Maka ehaek or �o�wv o�der payebla toz Reoister of Willz, �pant.
Feilure to pay tha tv[, intarast end Don�lty tlue eav rasul4 in tha filinp of a lien in tha aoorooriete
counb or the issuanee of an OrDhan's Court eitalion.
REfUND (CR)� A rafuntl of a taz c�aAit. whieh r�s mt r�WUt�d on th� ta r�turn, �N b� r�quut�tl by co�ol�tinp an
"Annllcatlon fer Rafuntl of�MlmOYlv�nia lnharit�nca and EsYai� Tax' (REY-1513). ApDliqtions s�� availabla fro�
tha O�tlerri�nt•s W�b sitf �t w1�i .NrlBUi;sY i�.IM•u� uy byi;ter of N311s or Rwlrw� Dist�ict bffle� er Rw SM
Daovtont`s 24•hour ensw�rinp a�rvie�� 1- 50; s�rv3c�s far tmcow�rz with soaeial h�arina and/or
sp�ek3np na�ds� 1-B00-447-3B28�QT on1Y).
OBJECTIONS: Aro oarb in in4arasi not satisfiatl wfth !ha appra3aMnk, �llwanc� ar tlis�llarane� of tl�tluctlons ar essaaa��nt of tb[
(ineluEfnp discouni or intansU as shwn on t�is notieo �av obla<t �it�in i0 dms of tha det+ ot raealVY of this notiea
bY�
A) Prot�st ta th� P� D�O�rbw[ of Rwmw. b�rd of Appqls M filinp a nrot�st onlin� ai �
ww.uwMafaa»sla.ai�eC�:Pa.�� on or Mfon� th� 60-Aiy aowal o�riod atoi��a.
In ordor orM c �OYrvM� '0 M�st ta ba raliA.�vou i�ust nCYiw � eenfirxt3on nuoEar snd orocassed dab
fro� the loard of �pDwls W�b sit�. You �apr alse smd a rritt�n prnt�st to PA MD+rt�mt of R�v�mi�,
�oard of �oo��is, Po �ez 2QkQ1. XarMSbu�y. P11 ll12E-1Kk. P��lt4ons��qr.not b� f��d; or
B) Elect to h�va tha �att�r 4t�nin�tl �Y tM audit of tM n�rsonal r�Or�s�ntsY3r� aecount; or
pp�IN- C) AoVanl io th� Orohans' Court.
lSTRATIVE
CORRECTIONS: Faetual errora dfscovaratl on this assess�an4 should ba atltlressatl in writinp tox PA Moart�ant of ftavanuu,
Bureau of Indivfd�al Tarzas, ATTN� Pask Assass�ant Rariw Unit, PO !w[ 288601, Xarrisburp, PA 17128-0601
or call C717) 787•65�5. Saa Pape 4 of "Instruetions for Inharitsnea Tm[ R�turn tor a Resitlent Deeetlan4" (REV-1501)
for an �solenetion of ahinlstre4iralY eorreeta03a �rron.
DISCOUNT� It ariy tax tlua is oaitl wikhin th�ae calantlar �onths aft�r t�a tlecetlent's de�th, a fiva oarcent tliscount of tha tarz vnitl
is alloretl.
PENALTY: � Tha 15 narcen! ta: a�nasty nan-Oarticine4ian nanslty ia co�nutetl on tha total of tha tax an0 intaresk essessad anE not
oaitl bafore Jpn. 18, 1996. tha first tlav after tha ane of t�e tax rn�siy pariod. This non-narticivation
oenalb is epDOalsbla in the sa�e �ennar and in t�a t�e sau tLa >eriotl az vou rould aoveal the 4u[ end inbnst
that has ba�n szsass�0 as intlice4od on thiz notice.
INTEREST: Inkerasi Sz e�srpaA bepinninp with first Em� of tlalinvu�ncy or nina �onthz antl ona tlay
fro� the tlate of tlasth to !M tlata of o�orwnt. T�es whic� bau��. dalinownt baforo Jan. 1, 1982.
bear intarss4 e4 4ha rat� of six narc�nt por annu� ealeul�tetl at e d�11Y ro!� ot 0.000164.
All tassas whieh baeaa Ealinnuent on or afbr Jan. 1, 1982 will baar inbrosY at a reta which varies fro�
vaar to year riih th� rate announcsd by th� PA Deoart�ant af Revanua. Rat�s for 1982 throuph 2006 ean ba
fountl in khe Pennsvlrania Qasid�nt Instruetion Booklat CREV-1501), the Parmsvlrania Non-Rasidant Instruetion
Booklet CREV•1736) or on fhe Dao+rt�ant of R�vmua We� sib ww.revpnw.stata.Da.us.
Tha eoolicebla int�rast retas for 2007 throuph 2013 are�
Inkerest Dailv Interast �ailv Interast Daily
Y�ar Rate Factor Y�ar Rata Feetor Yaar Bste FaeLOr
2�07 !X .000219 2008 1% .000192 2009 5X .0�0137
2010 4X .OU0110 2011-2013 3R .000082
Interest is calculetad es follws:
INTEItEST = BAUNCE OF TN( UNPRID X NUM6ER Oi W1YS DELIN4UENT X MILY INTEREST FACTOR
A�ry noYice issuetl after 4ha tarz baeo�es tlelinQUan4 rill refleet an intarast ealculation to 15 dms
� beyontl the de4a of the assesssent. If nay�ent is �ede eftar t�e intareat cwoutation data shown on the
noiice, additional interesY �ust Ee calculetatl.
NOTICE dF INH�RI7ANCE TAX � pennsylvania
BN ERiT NCE TNXpD YISION TAXES APPRAISEMENL ALLOWANCE OR 4ISALlOWANCE Lii �EPARTMEN70F pEVENUE
Po GOX 2b@601 OF DEDUCTZONS, AND ASSESSMENT OF TAX ON REY-7548 IX AFP ti2-72>
NiRRISeiNtG PA 3712E-U601 JOINTLY HELD OR TRUST ASSET$
DATE 05-16-2013
ESTATE OF LE$MER �,ERALDINE M
DATE 6F DEATH 02-18-2012
FILE NUMSER 21 12-1204
COUNTY CUMBERLANO
SSN/DC
HARO�D � IESNER ACN 12155154
591 SUNMIT DR APPEAL BY DATE:11-15-2013
CARLSSLE PA 17013-3626 (SeereversesidepnderObjecHons)
Arount Re�itted ���--� —�
MAKE CHECK PAYASLE AND REMIT PAYMENT TU:
REGISTER 4F WILLS
1 COURTHOUSE SQUARE
CAR�ZSLE PA S7U13
CUT AL4N8 THSS �INE � RETAIN �OWHR PORTZON F6R YOUR RECORDS F'
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REV-1546 EX AFP (12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUGTZ4NS: AND ASSESSMENT 4F TAX 4H JOINTLY NE�D 4R TRUST ASSETS
DATE: 09-SS-2013
ESTATE OF: LESHER 6ERALOINE M DATE OF DEATH:02-1$-2012 COUNTY:CUMBERLAND
PILE NO. : zi 12-12D9 S.S/D.C. NO. : ACN: 12155154
TAX RETURN WASs (X) ACCEPTED AS FILED C ) CHANGED
J4INT OR TRUST ASSE7 ZNFORMATION
FINANCIAL INSTITUTION: SpVEREIGN BANK ACCOUNT NO. : 2895543052
TYPE OF ACCOUNT: t JSAVIN6S C ) CHECKIN6 < )TRUST ( ?07TME CERTIFICATE.-- �-�:,
DATE ESTABLTSHED �8-13-2pD7 t7 �-.� �� '�
L; o �r,
Account Balance 562.14 NOTE: TO �}SpRE PRaC?�R GRE�IT Tp
Rarcent Taxable X 0.50U Y4U�A'��ftJN7�._,SUBNIT��THE
Amount Subject to Tax 2&1.D7 UFPEit' �?�YR�!SO��f}F THTS NOTICE
Debts and Deductions ��� WITh���Yb`�11{.:cTAX PAY�yENT. TO THE
Taxable AmounY 2$1.07 REGI�fiffR SSF W-F�IS AT��.!FHE
Tax Rate Y ��4 ABOY�J�BaESSs._. Mk#�E�.�HECK
Tax Aue •�0 OR MONE?7'i ORDEi�'PA�f/CB� T4:
"REG�TER OF W�IL'S; AaENT."
TAX CREDITS:
PAYMENT RECEIPT DISCO�NT C+) qM0UN7 PAID
DATE NUMBER INTEREST/PEN PATO (-)
T47A{, TAX PAYMENF .DO
BAIAHCE OF TAX DUE .OD
INTEREST AND PEN. .00
TQTAL DUE .00
� tF PAI6 AFTEN THTS DA7E, SEE REVERSE FOH CAECULATION OF A6DITIONAL INTEREST. +r
SF 707A1. DUE SS REFLECTED AS A ^CREDZ7" CCR), Y�U lSAY &E DUE A REFUXD. ,\,�
SEE REVERSE SZDE 6F THIS FORA POR INSiRUCT2�N5. ��
�
PURPOSE OF
NOTICEv To fultill tha reauire�ants of Saction 2140 of the lnharitanca and Est�te Tsx �et, Act 23 of 2000. (72 P.S.
Saetion 9140).
PAYMENT� D¢tach the too oortion of this notica and suWit with your pay��nt to thc Rapister of Wills orinteA on the
reverse sida. Maka chack or sonay order oevaEl� to� Rspis4ar of Wills. �pank.
Failure to nay tha tax, intarast entl Dan+lty Aua �av result 3n tha filinp of a lien in tha eocrooriate
countv or the issuanca of an Ornhen's Court eitation.
REFUND CCR)� R rofuntl af a Yax cndit, whie� was not reuwatsd on Yh� tn[ raturn, �w b� teVwsbE M ea�olatinp an
^AOOliwt3on for R�fund af�P�nnsvlr�aL Inh�ritanee and E;tst� T�o[• (REY-1i15). Aoolications sn �v�il��la fro�
tha Wpart�mYS W�b'sib at w4,nY1b,Wy iR�11E�,IM.�4a� +M �D1st��:of Will: or Rw�nu� Diskr4oR O}He� or fro� tM
Den�M��nt's 24-�our anar�rinp a�ei� 1-!OB•3f2-2050; x�rrie�s for taxVav�rs vith s0�e3s1 horinp antl/ar
� sp�MCSnp m�tls� 1-800-447-3020 QT onlv).
0lJECTIONS� Aro o+rSy 3n inbros� not sefisHad with tha appr�ia*�nt, �llwanu or tlisallwanee of doduet3ons or assasa��nt of t�
CincluAiny tliscount or int�r�sU es s�owo on thfs notic� �ay obi�et rithin 60�d`frs of 4h� tlaN of ree�iot of this noLiee
�v�
. R) Protast ta 4h� P� Oaoarb�nt of R�v�nw, b�rtl of Ayp�a3s,qy fi}iay a proUst onlina at
ww.bn 6f an er Mfor� tM 6l.�dy appNl n�r3od arzoir�s.
� In ord�� fe�' '�• � k� •C'protRt te ba v�13d. ya�wsC �veaiva e eonfir�ation nu�Lar and vroeessatl Aake
frw th� loard of��DDN1s.W�b s�ita. You �w �lao a�nE a rHtbn nrotest to PA Mo�rtNnt of Revmu�,
� �o�rtl of Aoo�als. PO�COx 2l1E21, Il��ris0urpr PA 173741�31: Pstit3ens��a eoR b� fuutl; or
� B) El�et to �av� tho ��lL�r Mt�r�imd �t th� audit et kM o�raonal roor�smt�tiv� aceaunY; or
. ppqIN� C) Apo�el to tha Orphens' Laurt.
�, ISTRATIVE
� CORRECTIONS: PacYUal �rcors discowrad on t�is assass�ant shoultl ba �tltlroas�d in vritinp 40: PR Daoarhmt of Ravanue.
lunau of Indir;tlu�l To�a. �TTN. Post Ass�ss��nt Rwiw Unit, PO �m[ 2tOf01. HarrisGUrp, PA 17128-0601
or call (717) 787-f5D5. Sw Pap�4 of "Inairuetions f01` IOhYI'1fM0 Tmc Roturn for a R�sitlen�Oewtlant' (REV•1501)
for an �xplen�iion ot ahin3strativaly corractabla �rrors.
. OISCOUNTa If snY t� tlua is oaitl wik0ln thrae calandar �onths aftar the dee�Mn!b Auth. a fiva varcent dfseoun[ of tha tax naiA
� is allowatl.
� PENALTY� Th� 15 oarcant tax a�n�sb non-oarticination pma1W is ewput�tl on tha total of kha tmc �nd intarest assasseE and not
� osi0 b�fora Jan. 16, 3996, tM first Ew aftsr th� �nA of th� tax rn�stv n�riod. This non-osrticioetion
pma1H is annwl�bl� in tha swa �anner antl fn tha Ma sau tiu o�riotl as vau would apoaal tM tax antl interest
' t�et has baan ass�ssatl ss 3ndieatatl on this notica.
INTEREST� Intarast is charBad bepinninp with first dq� of Aalinquaney or nim wnths an0 one day
� fron the tlate af dea4h io tM tlat� of p�y�cnt. Texw whieh e.�...�a.xt�aw�e bafora Jan. 1. 1982.
baar inkeres4 et tha rata of six narc�ni D�r annu� ealeulat�tl at a tlailv rata of 0.000164.
A11 taxes which beeue tlalinouent on or aftar Jan. 1, 19l2 will baar iniarest a4 a rata whieh raries frw
. vear to year with tha rate announced by tha PA Dwsrbant of Rermua. Ra4as for 1982 ihrouph 2006 ean be
fountl in the Pannsvlvania Rasitl�nt Ins4ruction 6oaklat (REV-1501), th� Pennsylvania Non-R�zidant Ins2ruction
Booklef CREV-17i6) or on tM Oavart�oni of R�wnua Wab sita wrw.��vanw stata.0�•uz.
� The aoPlicabla interesk rates for 2007 throup� 2013 are:
Inkerest Dailv Intarast Dailv Intarast �ailv
. Y�er Rat• Factor V�ar Rake Fector Y�ar Rato Faetor
2007 8X .000219 2006 7X .OBU192 2009 5% .000137
� 2010 4Y. .000110 20114013 � .0000ea
Intarast is caleulated as follows�
. INTEREST = BALANCE OF TN! UNPAID X NUMBER OF MYS DELINpUENT X d1ILY INTEREST FACTOR
� AnY notice issuetl efter the tac baco�es Eelinauant will roflect an inbnzt ealwlation ko 15 tlavs
. beyond t�a tleb of tha assass�ent. If ory�en4 iz �atla atter tM iMeresi cwputation daH s�wn on t�e
notica. atltlitional inkeresf wust ba ealeulataG.