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Home My WebLink About09-03-13 � � COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE � pennsylvania � BUREAU OF INDIVIDUAL TAXES NOTICE OF NONRESIDENT INHERITANCE �EPARTMEi�oFREVENUe INHERITANCE TAX DIVISION TAX APPRAISEMENT, ALLOWANCE OR REV-537 IX AFP C12-12) Po eox 2so6oi DISALLOWANCE OF DEDUCTIONS, HARRISBUR6 PA 17128-0601 AND ASSESSMENT OF TAX DATE 09-02-2013 ESTATE OF FROEHLICH FREDE F DATE OF DEATH 10-30-2012 FILE NUMBER 99 13-0627 COUNTY N�N-RESIDENT I�d �� CHRISTINA M SIMPSON ESQ ACN 101 LAW OFFI� ,� APPEAL DATE: 11-01-2013 2�"-E19r�T �H ST �- c� �.-. (See reverse side under Objections) GF�'�T�BUR"6� �P� 17325 A�ount Re�itted � :� t��... a, C.� � �'» � � ,�,� � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: � � �c � :� PA DEPARTMENT OF REVENUE � � � � P.O. BOX 280601 � �d M � � r� = HARRISBURG, PA 17128-0601 CUT ALON�T�S_�IE � �- m _ RETAIN LOWER PORTION FOR YOUR RECORDS � _.._ -c� REV-537 E�•�P ��2-12)�11 E �F NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR W � � DIS�'LLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF�FROEF�CH FREDE F FILE N0. 99 13-0627 ACN101 DATE 09-02-2013 TAX COMPUTATION METHOD ELECTED: CX ) FLAT RATE C ) PROPORTIONATE TAX RETURN WAS: C ) ACCEPTED AS FILED C � CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNIN6 FUTURE INTEREST - SEE REVERSE APPRA�SED YALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R�al Estate CSch�dule A� C1� 546,000.00 NOTE: To insura proper 2. Stocks and Bonds CSchedule B) C2� .0 0 cradit to your account, 3. Closely Neld Stock/Partnership Interest CSchedule C) C3) •�� submit tho upper portion 4. Mortgapes/Notes Receivable CSchedule D) C4� .0 0 of this for�n with your 5. Cash/Bank Deposits/Misc. Personal. Property CSchedule E) C5) •�� tax pay�nant. 6. JointlY Owned Property CSchedule F) C6� .0 0 7. Transfars CSchedule G) C7� .0 0 8. Total assets �g� 546,000.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. FunQrsl Expensss/Adw. Costs/Misc. Expenses CSchedule H) (9) .0 0 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .0 0 11. Total Deductions C11� .0 0 12. Net Value of Tax Return C12� 546,000.00 13. Charitablo/6ov`arnmantal Bequests (Schedule J) �i�� .0 0 14. Net Value of Estate Subject to Tax C14� 546 s 000.00 NOTE: If an assess�ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect fipures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .0 0 X 0 0 = .0 0 16. An�ount of LinQ 14 taxable at Lineal/Class A rate C16) 546,000.00 x 045 = 24 s 570.00 17. A�nount of Line 14 at Sibling rate C17� .00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) .0 0 X 1 5 : .0 0 19. Principal Tax Due {ig� 24,570.00 • U C+ DATE � NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 07-25-2013 NR017024 .00 24,570.00 TOTAL TAX CREDIT 24,570.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE C IF TOTAL DUE IS LESS THAN il, NO PAYMENT IS REQUIRED. FOR CALCULATIDN OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE 0� THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is trans#erred in possession or en�ovment to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Sect3on 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. NOTICE: Section 9140). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deduct3ons or assessment of tax Cincluding discount or interest) as shown on this Notice mav ob�ect within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may ob�ect bv filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an e ec ronic pro es o e valid, vou must receive a confirmation number and processed date from the Board of Appeals website. You mav also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone C717) 787-6505. See page 4 of the booklet ^Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administrativelv correctable errors. DISCOUNT: If anv tax due is paid within three (3) months after the decedent's death, a discount of five percent C5%) of the tax paid is allowed. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, maY be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available online at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpavers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). PENALTY: The 15% tax amnestv non-participation penaltv is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnestv period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on th3s notice. INTEREST: Interest 3s charged beginning with first day of delinquency or nine (9) months and one (1) day from the date of death to the date of pavment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent oer annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar vear with that rate announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, CREV-1501�, the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 200D through 2013 are: Interest Dailv Interest Dailv Interest DailY Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .00D192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent w311 reflect an interest calculation to fifteen (15) days beYOnd the date of the assessment. If pavment is made after the interest computation date shown on the Notice, additional interest must be calculated. TO REMIT PAYMENT: Detach the top portion of this Notice and submit with vour paYment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to: PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penaltv due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. � . REV 1737-2 DC+(6-08)(Fn Y��.'.. pennsylvan�a sCMEOt1LE A, PART 1 ` DEPARTMENT OFREVENUE R�L ESTATE � INHERiTANCE TAX RETURN IN PENNSYLVANIA NONRESIDENT DECEDENT ESTATE OF FILE NUMBER Frede F. Froehlich . Part 1 tnust include all real prc�perty owned by the decedent ir�lividually or as a tenant in oommon with another party(ies),having its situs in PennsyNania.Property join�y-owned with right of sunrivorship should be disclosed on Schedule F. All real estate must be reported at fair market value,which is defined as the price at which property would be exchanged befinreen a willing buyer and a willing seller,neither being compelled to buy or sell and both having reasonable knowledge of the relevant facts. I1FM NUMBER DESCRIPTION VALUE AT DATE OF�ATH 1. All that land situate at 209 Big Pond Road,Southampton Twp.Cumberland County,PA 546,000.00 consisting of approximately 86 acres(current deed attached). Agreement of sale pending in the amount of 546,000. z � PAR1' 1 1'OTAL � 546,000.00 PART S TOTAL . (From reverse side.) $ . 546,000.00 TOTAL (Also enter on Line 1, Recapitulation) $ (If more space is needed, use additional sheets of paper of the same size) � � ♦ + _ COMMONWEAL'TH OF PENNSYLVANIA PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDNIDUAL TAXES INHERITANCE AND ESTATE TAX DEPT.280601 HARRISBURG,PA 17128-0601 O FF'I C� R EC EI PT No. NR017a24 RECEIVED FROM: ACN ASSESSMENT CHRISTINA M SIMPSON ESQ CONTROL AMOUNT NUMBER 28 E HIGH ST GETTYSBURG PA 17325 �07 24,570.00 ESTATE INFORMATiON FILE NUMBER 9913-0627 NAME OF DECEDENT (LAST) (FIRST) (MI) FROEHLICH FREDE F DATE OF PAYMENT .8/5/2013 POSTMARK DATE � 7/25E2013 couNrr Non-Resident DATE OF DEATH 10/30/2012 TOTAL AMOUNT PAID �24,570.00 REMARKS RECEIVED BY Elizabeth Bloom SEAL COMMONWEALTH OF PENN�YLVANIA DEPARTMENT OF REVENUE Register