HomeMy WebLinkAbout09-16-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISAILOWANCE DEPARTMENTOFREVENUE
HUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX ����
INNERITRNCE TAX OIVISION REV-1547 IX AFP (03-13)
PO 80X 280601
IURRIS6URG PA I1128-0601
DATE 09-16-2013
ESTATE OF KEPNER CATHERINE
DATE OF DEATH U9-22-2012
FILE NUMBER 21 13-0752
SWARTZ LEE C COUNTY CUMBERLAN�
ACN 101
STE 2 APPEAL DATE: 11-15-2013
2 LEMOYNE DR (Seerev¢rsesideunderObjecriorts)
LEMOYNE PA 17043-1222 p�ount Re�itted
MAKE GHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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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: KEPNER CATHERINE FILE N0. :21 13-0752 ACN: 101 DATE: 09-16-2013
TAX RETURN WAS: ( J(7 ACCEPTED AS FILEO O CHAN6ED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Eskate (SC�atlule A) C1) •0� NOTE: To •nsura proper
2. Stocks and Bonds CSehadul• B) �y� .00 credlt to your account,
.�� SuDm1t t�! upper po�tlon
3. Closely Heltl SFOCk/ParYners�ip Intarest CSchedule C) (3) of thls Form with your
4. Mortgages/NOtes Raeaivable (SChaCula 0) C4) •�� � rYax payu�enY.
5. Cash/Hank Oeposits/Mise. Personal Pr000rty (Sthadula E) C5) �897'82 �_..> '�� ���'7
6. JoinYly Ownad Proparty (Schedula F) C6)�� '!i � ���
W ":' .0 0 !..:' ����
7. Transfars (Sehadula G) (7)� �._, � ..
8. Total Assets �;:7 �. I-�i(g)t-'' ��1 .897.82
APPROVED DEDUCTIONS AND EXEMPTIONS: �,;_,. � �:��-; ��� "
9. Funeral Expensas/Atlm. Casts/MSse. Exoansas CSehadula H) (g) � ',
�. �+-r�-Q- � ,
10. DaDts/MOrYgage LSabilitias/LSans (Sehadul• I) (10)----------���T " . 'r
O �-
11. ToYal Deduetions �7 (lll r�� ' �� ����860.62
12. Net Value of Tax Rekurn -U � (12) ��q ��'� �+'�
ri
13. Charitahla/GOVernmental Bequests; Non-electetl 9113 Trusts (SChetlule J) D C13) � •00
14. Net Valua of Estato Sub�ect to Tax �ly� 2,962.$0-
NOTE: If an assesseent was issued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
refleet fiDUres that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmounY of L1ne 14 aY spousal rata (15) .00 X 00 .00
16. AmounY of LSne 14 taxable at lfneal rote (167 - �� X 045 = .00
17. Amounf of Line 14 at sSb13n9 rate (17) -�0 X 12 ' .00
18. Amount of Line 14 taxable ak collateral rate C18) .00 X 15 = .DO
19. Principal Tax Due �19�' .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER OATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR). VOU MAY BE DUE �\
FOR CALLULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
. .. ... . . ... _ ..... _- __
RESERVATION: Eatates of decqder�ts dyi�g on or before Dec.12,1982-if any hrtme.interest in tlie estate is trancferted in possession or
enpyment to cotlaferal.beaef�ies af t#�e decedent atfer the expiraticn of�t.esteb for�s w yeare;l4�e Cwnmomxeatth
� hereby expressly reserves�the ripM to appreise and assess transfer IMroritance texes at the lawlul coNateral rete on any such
firiure interest.� �
PAYMENT: Detach the top portion ot ihis npti0e.and submit with your paymeni b the Repister of Wilis Indicated on the front of the rwtice.
Make chedc or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a taz credit rwt requested on the tax return may be requested by art�for Refund of
PennSyNania lMe�r�t and Estale Tax(REV-1313). /tpplic�dOt�s aro availeble the d9pm6nAnfs web site at
www.Gevew ,arry Re{Matar of Wllle or Revenu9�f7lgMct�Ift%�,a hom ffie�tb�artrnei�Cs 24fiwtu fo�ms ordaring
servi�:1-BOQ-� �� 'sBrviGeB fOr taxpayers with spepal Iroaring andbr sPeNdn9 naeda:t�800-447-3020(n onA')•
Please albw 4•6 weeks from Me date a retund was granted M amve.
OBJECTIOMS: My party in interest not satlsfied with the appraisemeni,albwance or disalbwence of deduciW�s,or essessment of tax
(induding discouM or iMerest)as shown on this notice may object wHhin 80 days of the��te of roceipt of this rwGCe by:
A) FiGng an-appeal online at�,fpp� 1i&on or before tMf appeal date�identified on tlie froM of this rrotice.
Or serding.a wriCen protest to:PA Depet �� 9nt of Revs�nue.8oard of AqxaM,PO BOX 287201,Harrisburg-PA 17128-1021;
B) Havirrg ttre matterdelerminedat au�t ot thitaccb�M'M'tYie�ierabnef�eproe�ve:or
C) C)Appeeling to t#�e O'phans'Court.
ADMINISTRATIVE Errors discovered on this assessment shoukl pe addressed i�writirg to:PA Department of Revenue,Bureau of Irdividual
CORRECTIONS: Taxea;ATTN:Post AssesemeM Review Unk.PO BOX�f1601,Harrieburq PA, 19128-1021,Ptaire(717J'787•6305.��See�paQe 4
instructio�re for Inheritance Taz Retum for a ResWent Decedent(REV-t 501)for an explanetiort of adninreheWaty correctable
OROfS.
DISCOUNT: If any tax due is paid within three calendar rtaMhs after the decedeM's death,a five petceM�wunt of Me Wu peid is aNOwable.
INTEREST: Interest is charged beginning with first day of deGnquen�Y or nine months and ona dete from date of death,to the date of
paymeM. Mnual iMerest rates are available on Form REV-1611,available at.�^v-�^�^^--�,p;,��,or upon rquast by
calling 1-888-728-2937.
Interest is cabulated as foibws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINDUENT X DAILY INTEREST FACTOR
Any Notica issued atter the tax becomas d9liru�ent will reflect an iMerest ca�ulalion to 15 days beyond the date ot tFre
assessmeM. If paymeM is made after the irrterest cakxila8on date show on the Notice,additional interest must be calculated.