HomeMy WebLinkAbout09-30-13 ' NOTICE OF INHERITANCE TAX . p @C111S�/LVa1118
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXES QF -PEDUCTIONS AND ASSESSMENT OF TAX ° DEPARTMENT OF REVENUE
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HARRISBURG PA 17128-060111\\R'_7
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X511 1 r, 30 12 ESTATE OF LITTLE DONALD A
DATE OF DEATH 07-10-2007
C' � FILE NUMBER 21 07-0798
KOPE CS R PSHWA C B 0; COUNTY CUMBERLAND
STE 201 CUMBERLAND CO., PA AcN l01
APPEAL DATE: 11-22-2013
4660 TRINDLE RD (See reverse side under Objections)
CAMP HILL PA 17011 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE --- RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS--4
REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: LITTLE DONALD AFILE NO. :21 07-0798 ACN: 101 DATE: 09-23-2013
TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) no credit to your account,
.
3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper Portion
of this form with your
4. Mortgages/Notes Receivable CSchedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property CSchedule F) (6) •00
7. Transfers (Schedule G) C77 . 00
8. Total Assets (8) . 00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Casks/Misc. Expenses (Schedule H) (9) .00
10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) .00
11. Total Deductions C11) .00
12. Net Value of Tax Return (12) .00
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) . 00
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) - RD X 045 = .00
17. Amount of Line 14 at sibling rate (17) -nn X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Due (19)= .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE . 00
> IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania Inheritance and Estate Tax(REV-1313). Applications are available from the department's web site at
www revenue.state.pa.us,any Register of Wills or Revenue District Office,or from the department's 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any parry in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201, Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN: Post Assessment Review Unit, PO BOX 280601,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state pa us,or upon rquest by
calling 1-888-728-2937.
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 will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated..
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enns lvania File#2107-0798
p y INHERITANCE TAX SSN #195--62-062-0
473
' DEPARTMENT OF REVENUE EXPLANATION DOD. 0912812007
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280661
DECEDENTS NAME FILE NUMBER
Donald A. Little 2107-0798
REVIEWED BY ACN
Sheila Megonnell 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Efforts to file an Inheritance Tax return have been exhausted in the above-referenced
estate. Therefore, the filling requirements have been waived. The Department however,
reserves the right to assess any assets that may be recovered at a future time.
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