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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 _— 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 EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC WHITNEY FARLEY ACN 13155067 2313 MULUNDY WAY APPEAL BY DATE:03-14-2014 LEXINGTON KY 40511-8662 (See reverse side under Objections) Amount Remitted ) MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 i CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS ------------------------------------------------------------------------------------------- REY-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:EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155067 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED I JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOT BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: C )SAVINGS ( )0 CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-30-2013 Account Balance 1,040. 16 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,040. 16 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,040.16 REGISTER OF WILLS AT THE Tax Rate X .045 ABOVE ADDRESS. 3,4AKE CHECK Tax Due 46.81 OR MONF; ORDER F4o'ABj6 A0: "REGISIC9ReF WILLS, ECHT." TAX CREDITS: =D -- � PAYMENT RECEIPT DISCOUNT (+) rn DATE NUMBER INTEREST/PEN PAID (-> AMOUNT PAID , L„ F---+ ;:a C:7 CY � � 10-31-2013 CDO18363 .00 46.8)P' t!s p C7' C7 C -,n r� ►—' r- M TOTAL TAX PAYMENT 46.81 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 too 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 reform, 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.reyenue.state.pa.us, any Register of Wills or Ravenna District Office or from the Department's 24-hour answering service: 1-300-362-2050; services for taxpayers with special hearing and/or speaking needs: I-800-447-3020 (TT only). OBJECTIONS: Any party I. interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (InCloding 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.boardofappeal s.state.oa.us on or hefare the 60-day appeal Period expires. In order for an alectrania 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 at 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 of 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 Ss allowed. PENALTY: The 15 percent tax amnesty non-Participatmin penalty is computed on the total of the tax and interest asseswd and not 6 paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-Participation fdenalty,is appealable'.in the same manner and in the the same time period as you would appeal the tax and interest chat 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 data of payment. Taxes which became delinquent before Jan. 1, 1962, 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 rata 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. i•i The applicable interest rates far 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Y.ar1 w Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7Y, .000192 2009 5% .000137 2010 47 .000110 2011-2914 3X .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. 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 EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC LESLEY EDWARDS ACN 13155066 204 GOLF CLUB DR APPEAL BY DATE:03-14-2014 NICHOLASVILLE KY 40356-8169 (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: EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155066 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOT BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-30-2013 Account Balance 1,040. 16 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,040.16 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,040. 16 REGISTER OF W kt-S :�,T AHE Tax Rate x .045 ABOVCADDRESS'-- MAM CDHECK Tax Due 46.81 OR MCNE9 ORDEFE&AYAI5,? TO: TAX CREDITS: "REG4Tq! dQF WftLS�AVENT. " PAYMENT RECEIPT DISCOUNT (+) � ; DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID "[7 -n 10-31-2013 CDO18362 .00 46�1p ,y _ T M T" (n TOTAL TAX PAYMENT 46.81 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 Wils 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 an the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Application& 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 n .ds: 1.800-447.3020 LIT 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 b0.rd.f.Pp.aI...tate.pa..s 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 data 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 8) Elect to have the matter determined at the audit of the Personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CDRRECTIONS: 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 (117) 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: 177ha 15 percent tax amna5ty non-Participation penalty is computed on the total of the tax and interest ess.s.d and net :paid before Jan. 1B; ':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 an this notice. INTEREST: Interest is charged beginning with first day of d.linquencY or nine months and one day from the date of'death to the data of payment. Taxes which became delinquent before Jan. I, 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 P, Booklet (REV-17365 or..n the Department of Revenue Web site www,revenue.state.Pa.us. The applicable interest rates far 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 B% .006219 2008 7% ,000192 2009 5L .000137 2010 4% .600110 2011-2014 3% .000082 Interest is calculated as fo)lews: 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 data of the assessment. If Payment is made after the interest computation date shown.. the notice, additional interest must be calculated.