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INHERITANCE TAX •
.,1 '. RECORD ADJUSTMENT � pennsyLvan�a
JOINTLY HELD OR TRUST ASSETS DErARTMENTOFREVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION REV-1604 IX AFP C12-12)
PO BOX 280601
HARRISBUR6 PA 17128-0601
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F ���3 ��� �� DATE 08-20-2013
R���� ' �:.ii �� ,,'�!�! � ESTATE OF ARMSTRONG TESSA A
DATE OF DEATH 06-02-2011
%�'� r� FILE .NUMBER 21 11-0661
�� � ��`'� � �,( I i 2 �g COUNTY CUMBERLAND
SSN/DC
TONI A SEMANKO ��i�:�� �i• ACN 12125467
818 SYCAMORE CIR ,G, ,,,,t, Amount Remitted
CAMP HILL 4 7��f�`i6�����
�� E��a�� co., ��
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE �--► RETAIN LOWER PORTION FUR YOUR RECORDS �
REV-1604 EX AFP C12-12� ��
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 08-20-2013
ESTATE OF: ARMSTR�NG TESSA A DATE OF DEATH: 06-02-2011 CUUNTY: CUMBERLAND
FILE NO. : 21 11-Ob61 S.S/D.C. N0. : 578-10-9378 ACN: 12125467
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PSECU ACC�UNT N0. : 0578109378-S4
TYPE OF ACCOUNT: C ) SAVINGS C � CHECKING C ) TRUST O TIME CERTIFICATE
DATE ESTABLISHED 11-17-1992
Account Balance •�� NOTE: TO ENSURE PROPER CREDIT TO YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax •�� OF THIS NOTICE WITH YOUR TAX
Debts and Deductions - •�� PAYMENT TO THE RE6ISTER OF WILLS
Taxable Amount •fl� AT THE ADDRESS SHOWN ABOVE.
Tax Rate X •15 MAKE CHECK OR MONEY ORDER PAYABLE
Tax Due •�� T0: "RE6ISTER OF WILLS, A6ENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL �UE
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
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�BOARD OF APPEALS �
� P O Box 281021 � �ennsy van�a
HARRISBURG, PA 17128-1021 DEPARTMIENT OF REVENUE •
BOARD�F APPEALS
TONI A SEMANKO IN RE ESTATE OF:
818 SYCAMORE CIR
CAMP HILL, PA 17011-1634 ARMSTRONG TESSA A
DOCKET NU. : 1221531
TAX TYPE: Inheritance
APPEAL TYP� Protest
FILE NUMBER: 2111-0661
ACN: 12125467
APPRAISEMENT: 9/24/2012
PETITION FILED: 10/2/2012
EXAMINER: )EFFREY HOLLENBUSH
Direct Dial: (717) 783-7891
Fax: (717) 787-7270
Email:jholienbus@pa.gov
MAILING DATE: August 15, 2013
DECISION AND ORDER
On September 24, 2012, the Department issued an appraisement and
assessment on ACN 12125467 which imposed tax at the 15% lineal tax rate on
one-half of the date of death balance of the PSECU checking account
#0578109378-S4. On February 6, 2012, the Department issued an
appraisement and assessment that accepted the original inheritance tax return
as filed.
� Petitioner contends and the Board concurs that the PSECU account as
assessed on ACN 12125467 was previously reported on the original return as
Schedule E, item 1. To correct any duplication, ACN 12125467 should be
stricken.
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� ARMSTRONG TESSA A Page 2 of 2
BOARD DOCKET NO. 1221531
Accordingly, it is hereby, Ordered that the protest is sustained. ACN
12125467 is hereby stricken.
FOR THE BOARD OF APPEALS
LAUREN ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. A COPY OF
THE APPEAL SHOULD BE SERVED ON THE DEPARTMENT OF REVENUE, OFFICE
OF CHIEF COUNSEL, P.O. BOX 281061, �HARRISBURG, PA 17128-1061.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MaILED TO YOU
BY THE APPROPRIATE BUREAU.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (Tf ONLY).
Board of Appeals
PO Box 281021 � Harrisburg, PA 17128 � 717.783.3664 � www.revenue.state.pa.us