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BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Y 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 HOLTZMAN DOROTHY J
DATE OF DEATH 01-02-2013
FILE NUMBER 21 13-0261
COUNTY CUMBERLAND
SSN/DC
JOHN E HOLTZMAN ACN 13102996
644 N 2ND ST APPEAL BY DATE:02-21-2014
WORMLEYSBURG PA 17043-1002 (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--
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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: HOLTZMAN DOROTHY J DATE OF DEATH:01-02-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0261 S.S/D.C. NO. : ACN: 13102996
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 906719112
TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )OTRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 09-19-2002
Account Balance 8,296.04 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 4, 148.02 UPPER PORTION OF THIS NOTICE
Debts and Deductions •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 4,148.02 REGIS-KR OF' WILat AT -%E
Tax Rate x .045 ABOVE4CD&RESS. `-"-MAK 0RECK
Tax Due 186.66 OR MO Y-VORDERrC:�AYM;Ll" TO:
"REGIgElt OF Wr LS,(f)4PINT."
TAX CREDITS: r- >- r-- r\.) PrI
PAYMENT RECEIPT DISCOUNT (+) -„ fl) :23 W -0 C)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID � �C cy
-� ► r.1
co ti
INTEREST IS CHARGED THROUGH 12-31-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 186.66
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1 .38
TOTAL DUE 188.04
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.
i
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 *1`2000. (72 P.S.
Section 9140).
PAYMENT: Detach the tae 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 vas not requested an the tax return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Taz" (REV-1313). Applications are available from
the Department's Web site at wwv.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the
Department's 24-heur answering service: 1-000-362-2050; services for taxpayers with special hearing and/or
spooking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any Party in interest at satisfied with the aPor.isment, 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.b0.rd*f*Ppg8Is.st.t9.P6..s on or before the 60-day appeal Period expires.
10 order for an electronic protest to be valid, you must receive a confirmation number and processed date
fro. 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 17128.102). Petitions any 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, ATTMO Post Assessment Review Unit, PO Be. 200601, Harrisburg, PA 17120-0601
or all (717) 707-6505. So. Page 4 of -Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501)
far an ex Planation of administratively correctable errors.
DISCDUNT, if arty 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 eon-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-participation
penalty is appealable in the same Penner and in the the some time Period as you would appeal the tax and interest
that has been assessed as indicated an this notice.
INTEREST, Interest is Charged beginning with first day of delinquency, or nine months and one day
fro. 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 becemo delinquent on or after Jan, I.1982 will bear interest at a rate which varies from
year to year with the rate ....need by the PA Dep.rt.Bnt 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 wwu ravon...stst.,Pa us.
The applicable interest rates for 2007 through 2014 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rata Factor Year Rata Factor
2007 By .080219 2008 7% .000192 2009 5% .000137
2010 4% .000110 201112014 3% .000082
Interest is calculated as follows:
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 date showmen the
notice, additional interest must be calculated.