HomeMy WebLinkAbout09-16-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE t�� DEPARTMENTOFREVENUE t�
INNERITANCE TAX OIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX �
PO !OX 280601 REV-7547 IX AFP (03-13) �
IIpRRISlURG PA 17128-0601
DATE 09-16-2013
ESTATE OF RAUDABAUGH WAYNE E
DATE OF DEATH 04-03-2013
FILE NUMBER 21 13-0429
IRWIN ESQ ROGER g CDUNTY CUMBERLAND
IRWIN & MCKNIGHT PC ACN APPEAL DATE: 11-15-2013
60 W POMFRET ST (Seereversesideund¢rObjections)
CARLISLE PA 17013-3243 p�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-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: RAUDABAUGH WAYNE EFILE N0. :21 13-0429 ACN: 101 DATE: 09-16-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYate (S<hetlula A] �17 233,000.00 NOTE: To ensura proper
2. Stoeks antl Hontls (SChaAUla B) (z7 .00 cretl3t to your account,
.�� Subnit the uppar porklon
3. Closely Held Stock/PartnershSO Inferest (SChetlule C) (3) o}=4his 4o7m wtth your
4. Mort9apes/NOtes RaceSVabl• CSChetlule D) (4) � •00 t$3.,payM�n'F'3
30,5 3 �'
5. Cash/Bank Deposlks/Misc. Parsonal Proparty (SChetlula E) (5)� ;'� �,�
6. Jointly Ownatl Proparty (SC�eOUle F) (5) V~ --�
319,1�.�7''.=
7. Transfars CSChetlule G) (�)��,�„ �__. � ' �.1
e. 7ocei A558L5 r "' c' sq�.B�6.00
:i: if�ei,,:
APPROVED DEDUCTIONS AND EXEMPTIONS: -- � - . ��.-y
`a p � �
9. Funeral Expensas/Adm. Lasis/Misc. Expensas (Sehatlule N7 �g� 35.833.b9�.�'�' -, '
10. Dabts/MOrtgage L1aDilities/Liens (SChetlule I) C10)� 1�2�•� i V '��
11. Total Daduetions ^p 117 r n 3�0�8.86
12. Net Value of Tax Raturn 3�' �yZ� CI1545�6U�
13. Charita6la/GovarnmanYal Bequests; Nan-elaetatl 9113 Trusts CSChatlule J) �y}� .00
14. Net Value ot Estata Subject to Tax �yy� 545,607. 14
NOTE: If an assesssent was issued previously, Lines 14, 15. 16, 17, 18 antl/or 19 will
reflect fipures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal raYa (15) .OU X 00 - .DO
16. Amount of Line 14 taxable at lfneal rate (16) r'�'r`-���- �G x 045 = 24,552.32
17. Amount of Line 14 at siD11nB rate (17) -00 X 12 ' .00
16. Amount of Lina 14 taxable at <ollateral rate (18) .�� X 15 .0�
19. Principal Tax Due C19)� 24,552.32
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DATE NUMBER INTERESi/PEN PAID (-)
07-02-2013 CD0178 0 1.227.62 23,324.70
TOTAL TAX PAYMENT 24,552.32
BALANCE OF TAX DUE � .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATEO� SEE REVERSE IF TOTAL DUE IS REFLECTEU AS A CREDIT (CR), YOU MAY BE DUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIOHS. �
�
RESERVATION: Estat�of dec�lerrts dyirq on or before Dec. 12,1982-H any future interest in ihe gsmte is transferred in possession or
enjoyment to cokaterel beneficimies of the decedem after the expiratiort of��y esiata:for Nfe or years;the CommomveatM
hereby expresay reserves�Me rigM to appraise arW asseas hansfer i�e�ma texes ffi the lawiul coNateral rete on any such
fulure interest. �
PAYMENT: Detach the top por�i0n W tlus�atice BrKt submft with your paymeM�the Reyister of Wilis Indicated on the froM of the ratice.
Make check or mvn6y order peyable to:�FtEG�STER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not reQuested on thB tax retum may be requesled by.�p an/lppdie�ion for Refund of
Pennsylvania lnheritance and Estale Tau(REV-1373). ApplicONons are avatlahae from the d5psr6nenYs web site at
www.revewe��a:stia.�,any Reqiater of�I�or Revenu��C�trict�dMee,or tromtAe�depattmeM's 24•frourlorms orde�ing
service:1-800-9�a�50. :servi�s,for tazp�ers wkh sPeael hoarinQ and�or speaWrp needs:1-800�-447-3020{TT only).
Please albw 4•6 weeks from the date a retund�was grgMed io arrive.
OB.IECTIONS: Any.party in interest not satisfied with the appraisement,albwance or d�sdbwance of deductions,or assesement W tax
(inefuding discouM or interest)as shown on this nodce may o6jBCt wHhin 80 days of the date of receipt af this rrotice by:
A) Filirw an appeal online at on or before Me appeal date idemified on the iront of this rwtice.
Or ser�rq a written pro6est to:PA Depar�irent of iievgnue,9oard of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
8) Haviiq the matter detertnined at aur�t of tlre samuM of ihe per9o�A1're�Metive;or
C) C)AppeaNng to the Orphans'Court.
ADMINISTRATIVE Errors discavered on ihis asseasmerrt should b9 addressed in writinp W:PA De(�ment of Revenue,Bureau of IrWividual
CORRECTIONS: T�es,A7TN:Post Aeedssmern�Reviaw Unit,�PO BpX 280601,HartiBburq PA:1�1�1021,Phone(717)787-8505. See p�e 4
InsWCdons fw Inhedtance ta�c ReMn for a Resident Decedent(REV-1��501)lor an explanatlon ofadministratively conectebb
errors.
DISCOUNT: Ii any tax due is paid wiMin Mree calendar moMhs aker the decederrt's death,a five percent discount of the tax paid is albwabte.
INTEREST: IMerest is charged beginning with first day of delirpuency,or nine moMhs arb one date from date of death,to the date of
paymeM. Annuei interest rates are evailable on Form REV-161 t,avai�le�at wwtv.revem�s.sie�_ _�w,or upon rquest by
calling t-888-728•2937.
Interest is calculated as folbws:
INTEREST=BALANCE Of TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Noti�issued after the tax becomes delir�ent will reflect an interest cabulation to 15 days beyorW the date of the
assessment B payment is made after ihe iMerest cabulation date sFaw on the Nodce,addi6onal interest must be calcuiated.