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HomeMy WebLinkAbout01-10-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Q7 PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25-2013 FILE NUMBER --�'' —(4—gg3S COUNTY CUMBERLAND SSN/DC MATTHEW L BURR ACN 13106682 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SPRGS PA 17007-9549 (See reverse side under Objections) 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-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106682 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-00 TYPE OF ACCOUNT: ( X>SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-05-1985 Account Balance 537.06 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 89.51 UPPER PORTION ,pF THISOOTICE Debts and Deductions - .00 WITH °BUR TAX TAYMf7n 0 THE Taxable Amount 89.51 REGIS�RaOF WI&-LS /4P OME Tax Rate x 045 ABOVEaAARESS.;MAKV.�.� �ECK Tax Due 4.03 OR M0 1 Op ERFAAYA't&LE*iTO: "REGISTER: � WfPLS,;*AGNT." TAX CREDITS: 3> CfV C7 PAYMENT RECEIPT DISCOUNT (+) CI7 C-) (p ---a '"I DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID n ZZ, <".1 08-17-2013 SBADJUST .00 4..`A3� N r- O N -n TOTAL TAX PAYMENT 4.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. `_\ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. VJ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the tap Portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order Payable to: Register of Wills, Agent. Failure to Pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.Pa.us, am Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Am party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown an this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www boardafappeal..state.pa.us on or before the 60-day appeal Period expires. In order for an electronic Protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals Web sit.. You may also send a written protest to PA Department of Revenue, Board of Appeals. PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOIMT: i if;am tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax Paid is'dllwed. 1 n PENALTY: "Th0•'15 percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessd and not paid before Jan. 16, 1996, the first day after the end of the tax amnesty period. This non-participatI.n Penalty is appealable In the same manner and i0 the the same time period as you would appeal the taxand interest that ha{bean assessed as indicated on this notice. 3 INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Texas which became delinquent before Jan. 1, 1982, bear interest at the rate of six Percent per annum calculated at a daily rate of 0.000164. All taxes which becaooadelinquent on or after Jan. 1,1982 will beer interest at a rate which varies from 1,. year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501). the Pennsylvania Nan-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.p..us. The applicable interest rates for 2007 through 2014 era: Interest Daily Interest Daily Interest Deily Year Rate Factor Year Rata Factor Year Rat. Factor 2007 8X .000219 2008 7X .000192 2009 5% .000137 2010 4% .000110 2011-2014 3X .000082 Interest is calculated as fallows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Am notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is pad. after the interest computation data shwnon the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25-2013 FILE NUMBER 01^I4_C035 COUNTY CUMBERLAND SSN/DC VICTORIA L BURR ACN 13106683 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SPRGS PA 17007-9549 (See reverse side under Objections) 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 + REV-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106683 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-05-1985 Account Balance 537.06 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 89.51 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX'14�AYffrNfnTO THE Taxable Amount 89.51 REGIeER OF wrfLS � IE Tax Rate x .045 ABOVEjjN4RESS�MAI; ':HECK Tax Due 4.03 OR MOf YV,0"ER�iAYALFTO: "REGISx6 1A WJgS,;M62NT.-- TAX CREDITS: r - Z 70 O G7 -sI -n PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID C7 C7 DATE NUMBER INTEREST/PEN PAID (-) 3 08-17-2013 SBADJUST .00 4. C M TOTAL TAX PAYMENT 4.03 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE 00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * \ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. \� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. \p)� PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and Penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at ww.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, 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 data of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww.boardofappeals.state.Pa.us on or before the 60-d.y appeal period expires. . In order for an electronic Protest to be valid, you must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If arty tax due is Paid within three calendar months after the decedent's death, a five Percent discount of the tax paid ' is allowed. PENALTY: The 15 percent tax amnesty non-participation Penalty is computed on the total of the tax and interest as sessd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-participation penalty is appealable in the same manner and in the the same time Period as you would appeal the taxand interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from Year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Bookleti)(REV-1736) or on the Department of Revenue Web site ww.revenue.state.Pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7Y. .000192 2009 57 .000137 2010 47 .000110 2011-2014 37 .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 will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date showman the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX •''. pennSyLVarna INHERITANCE TAX DIVISION APPRAISEMENTr ALLOWANCE OR DISALLOWANCE _......___, DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25-2013 FILE NUMBER 4- COUNTY CUMBERLAND SSN/DC MATTHEW L BURR ACN 13106684 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SPRGS PA 17007-9549 (See reverse side under Objections) 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-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106684 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-05-1985 Account Balance 6,715.93 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 11119.34 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1, 119.34 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 50.37 OR MONEY ORDER PAYABLE . "REGIST6p OF WILD, 1 E! f." TAX CREDITS: G c� G'a o PAYMENT RECEIPT DISCOUNT (+) Cf) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID CD ^0 I=) r M C> ° Q a r~v rn • o Cn -n 3;* INTEREST IS CHARGED THROUGH 01-21-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 50.37 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .36 TOTAL DUE 50.73 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * \ IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. `V PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your Payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 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 answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, 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) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.boardofaPPeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or 0) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or coil (717) 787-6505. See Page 4 of "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 allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assesfd and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty 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 this notice. 1 INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the data of payment. Taxes which became delinquent before Jan. 1, 1982, bear,interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All Taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.stat..pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007. BY. .000219 2008 7% .000192 2009 57 .000137 2010 47 .000110 2011-2014 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 will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX • pe n n Sy LVa rn a BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25- 013 FILE NUMBER 2l -1 -00-��5 COUNTY CUMBERLAND SSN/DC VICTORIA L BURR ACN 13106685 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SPRGS PA 17007-9549 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE x--01 RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106685 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-05-1985 Account Balance 6,715.93 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,119.34 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1, 119.34 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 50.37 OR MONEY ORDER ,P.AYABLE�TO: "REGI!@ER OF Wl:US,%t QfnNT.11 TAX CREDITS: C> r o PAYMENT RECEIPT DISCOUNT (+) CT Z ::a. DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID m C'? :2-1 Ca 'C7 E-'- I`t'1 f'►'} A zt M O ( 7 n C7 G F--A G a fV F M CJ7 INTEREST IS CHARGED THROUGH 01-21-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 50.37 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .36 TOTAL DUE 50.73 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your Payment to the Register of Wigs printed on the reverse side. Make check or mpneY order Payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 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 answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any Party in interest not satisfied with the apprai sme nt, 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) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www boardofappeals.state.pa.us on or before the 60-day appeal Period expires. In order for an electronic Protest to be valid, you must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "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 allowed. PENALTY: The 15 Percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessd and not Paid.before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-participation penalty is appealable(in the same manner and in the the same time period as you would appeal the taxand interest that has been assessed.as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six Percent Per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 19B2 will bear interest at a rate which varies from Year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet' (REV-1736) or on the Department of Revenue Web site www.revenue.state.Pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year - Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 - 2008 7Y. .000192 2009 5% .000137 2010 4Y. .000110 2011-2014 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 will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX P`nnSyLva is BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION - ----- PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25-2 13 FILE NUMBER � ) -1`-Y-CC26 COUNTY CUMBERLAND SSN/DC MATTHEW L BURR ACN 13106686 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SPRGS PA 17007-9549 (See reverse side under Objections) 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 REV-1548 EX AFP (12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106686 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-05 TYPE OF ACCOUNT: ( )OSAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-05-1988 Account Balance 524.68 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 87.45 UPPER PORTION,.00F THI!�,NOTICE Debts and Deductions - .00 WITH YOUR TAX'_4YMVN "nTO THE Taxable Amount 87.45 REGI&60F WIuLLS Ja &E Tax Rate Y .045 ABOVErADVRESS.�MA1G; MECK Tax Due 3.94 OR MOgkYyORMER PAY�gF T0: "REGI12% R WG-S,;A6?NT." TAX CREDITS: Cn p n PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID CD n DATE NUMBER INTEREST/PEN PAID C-) ca 08-17-2013 SBADJUST .00 3.1,A Ul TOTAL TAX PAYMENT 3.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * 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. �1J\ PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top Portion of this notice and submit with your Payment to the Register of Wins printed on the reverse side. Make check or money order Payable to: Register of Wills, Agent. Failure to Pay the tax, interest and Penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at ww.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs. 1-600-447-3020 (TT only). OBJECTIONS: Am Party in interest not satisfied with the appraisment, 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 data of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www boardofappeals.state.pa.us on or before the 60-day appeal Period expires. In order for an electronic protest to be valid, you must receive a confirmation number and Processed date from the Board of Appeals Web site. You Pay also send a written Protest to PA Department of Revenue. Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or 8) Elect to have the matter determined at the audit of the Personal representative account; or ADMIN- - C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787.6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If am 'tax due is Paid within three calendar months after the decedent's death, a five percent discount of the tax paid PENALTY: The 15 Percent. tax amn nesty non-participation Penalty is computed on the total of the tax and interest assessed and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-Participation Penalty Sstappealable in the same mnner and in the the same time Period as you would appeal the taxand interest that has-been assessed as indicated on this notice. - INTEREST: Interest-is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six Percent per annum calculated at a daily rate of 0.000164. ' - All Sexes which become delinquent on or after Jan. 1, 1982 will beer interest at a rate which varies from Year to Year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be f,— found�1n the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet�iREV-1736) or on the Department of Revenue Web site ww.revenue.stato.pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8X .000219 2008 7Y, .000192 2009 5% .000137 2010 4% .000110 2011-2014 5% .000082 Interest is calculated as fall ws: INTEREST a BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT x DAILY INTEREST FACTOR Am 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 computation data shwnon the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ibw� PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-13-2014 ESTATE OF BURR RICHARD A DATE OF DEATH 01-25-2013 FILE NUMBER : 4 –(L+<)o� COUNTY CUMBERLAND SSN/DC VICTORIA L BURR ACN 13106687 27 JOSEPH DR APPEAL BY DATE:03-14-2014 BOILING SP.RGS PA 17007-9549 (See reverse side under Objections) 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-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-13-2014 ESTATE OF: BURR RICHARD A DATE OF DEATH:01-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 016-24-1759 ACN: 13106687 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 43743-05 TYPE OF ACCOUNT: ( )OSAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-05-1988 Account Balance 524.68 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT,,_'5UBMITVgHE Amount Subject to Tax 87.45 UPPER PORTION'--'OF T4I NOTICE Debts and Deductions - .00 WITH20UR TAX,PAYM'"" TC7TO THE Taxable Amount 87.45 REGI33CE )OF WI4aS AM �AIE Tax Rate x 045 ABOVE IQ RESS.,, MAKt C ECK Tax Due 3.94 OR MONUYDOVRER dMAYAAE�,,TO: "REGI!gEf QW WILLS,9kG�'NT." TAX CREDITS: Z- _ PAYMENT RECEIPT DISCOUNT (+) p -'1 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID C:" N m C1) O 08-17-2013 SBADJUST .00 3.9.4 -4 ro � y,. TOTAL TAX PAYMENT 3.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wilts printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and Penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. 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 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 answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any Party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may abject within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, You must receive a confirmation number and processed date from the Board of Appeals Web site. You may also and a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. 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, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "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 allowed.. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This nor-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 this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, � ) bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1,1982 will bear interest at a rate which varies from year It. Year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.reve.u..state.pa.us. The applicable interest rates for 2007 through 2014 are. Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8Y. .000219 2008 7Y, .000192 2009 5Y, .000137 2010 4% .000110 2011-2014 3Y. .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 will reflect an interest calculation t.15 days beyond the date of the assessment. If payment is ..do after the interest computation data shownon the notice, additional interest must be calculated.