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HomeMy WebLinkAbout12-23-13 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 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 12-23-2013 ESTATE OF SEBRING MILDRED E DATE OF DEATH 01-12-2013 FILE NUMBER 21 13-0182 COUNTY CUMBERLAND SSN/DC RICHARD G SEBRING ACN 13103642 3 PAMELA PL APPEAL BY DATE:02-21-2014 MECHANICSBURG PA 17050-1773 (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: 12-23-2013 ESTATE OF: SEBRING MILDRED E DATE OF DEATH:01-12-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0182 S.S/D.C. NO. : 198-14-1949 ACN: 13103642 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 31869-11 TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 11-26-1982 Account Balance 419.94 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 69.99 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 69.99 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS 5 MAKE::LCHECK Tax Due 3. 15 OR M@4EY ORDE—W`PA' Bp TO: TAX CREDITS: "REG3 gR OF LL9_? 4TGENT." PAYMENT RECEIPT DISCOUNT (+) -AMOUNT PATH' n r N rn rl DATE NUMBER INTEREST/PEN PAID C-) W Tt� 08-17-2013 SBADJUST .00 is -n -n h _ Z3 C r..- M Cn co TOTAL TAX PAYMENT 3. 15 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 r.buiremants 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 netica and submit with your payment to the Register of Wilts Printed on the reverse side. Make check or money order payable too Register of Wills, Agent. Failure to pay the tax, interest and Penalty duo any r".It 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 reeuosted by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-1313). Applications ore available from the Department's Web sit. at www.ravenue.steto.on.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: Arty 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 obiect 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 boardofaPp0als.st-te.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 date from the Board of Appeals Web site. You may also send a writto. protest to PA Department of Revenue, Board of Appeals, PO Box 2$1821, 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; er 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, Aurae. of Individual Taxes, ATTN: Past Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505- See Page 4 of "Instructions far Inheritance Tax Return far a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. OISCOUNTa, If amy tax due is paid within three calendar months after the decadent'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 assesmd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-partiofoatlon Penalty is appealable in the same canner and in the the same time period as you would appeal the tax end 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 data of payment. Taxes which became dolino.ent before Jan. 1, 1982. bear interest at the rate of six percent par 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 Rev.... Web site www.revemuo.state.P...s. The applicable interest rates for 2007 through 2014 are, Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 2007 SY, .000219 2008 7X .000192 2009 5X .000137 2010 4% .000110 2011-2014 3X .000082 Interest is calculated as fellows: 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 I5 days beyond the data 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 pennsyLVania INHERITANCE TAX DIVISION APPRAISEMENT, 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 12-23-2013 ESTATE OF SEBRING MILDRED E DATE OF DEATH 01-12-2013 FILE NUMBER 21 13-0182 COUNTY CUMBERLAND SSN/DC RICHARD G SEBRING ACN 13103644 3 PAMELA PL APPEAL BY DATE:02-21-2014 MECHANICSBURG PA 17050-1773 (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: 12-23-2013 ESTATE OF:SEBRING MILDRED E DATE OF DEATH:01-12-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0182 S.S/D.C. NO. : 198-14-1949 ACN: 13103644 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 31869-05 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-15-1989 Account Balance 3,448.67 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 574.79 UPPER PORTION OF�'THIS N. ICE Debts and Deductions - .00 WITH YOgk TAX PA°1PNIEN�Tmj THE Taxable Amount 574.79 REGISTEM g WILLFAT RH Tax Rate x .045 ABOVE APTS�, FfdKE IE:(aK Tax Due 25.87 OR MONES00*D" PVABLL1 11REGIST9 7WIILLS, A&16." TAX CREDITS: 71, -q PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID .`.. C7 " UJ Cf) C3 C3J INTEREST IS CHARGED THROUGH 12-31-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 25.87 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .17 TOTAL DUE 26.04 * 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 NDTICEi 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 W1Zs 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-B00.362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest net 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 byc A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.baardofappeals.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 2B1021, 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 tow PA Department of Revenue. Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 2B0601, Harrisburg, PA 17128.0601 or call (717) 787-6505. Sae Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of a dmiristr.tiyely 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 I5 percent tax amnesty non-participatmn penalty is computed on the total of the tax and interest assesxd and not Paid before Jan. 16, 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 Booklet (REV-1736) or on the Department of Revenue Web site ww.reyenue.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 ax .000219 2008 7% .000192 2009 57 .000137 2030 4% .000110 2011-2014 3% .000082 Intarest. 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.