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HomeMy WebLinkAbout12-23-14 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 BEISTLINE JAMES R DATE OF DEATH 11-21-2012 FILE NUMBER 21 13-0442 COUNTY CUMBERLAND SSN/DC MICHELE L MOTTER ACN 13103257 6003 HUMMINGBIRD DR APPEAL BY DATE:02-21-2014 MECHANICSBURG PA 17050-2041 (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: BEISTLINE JAMES R DATE OF DEATH:11-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0442 S.S/D.C. NO. : ACN: 13103257 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 0198301541-S1 TYPE OF ACCOUNT: ( )()SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-04-1985 Account Balance 2,050.90 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 341.82 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 341 .82 REGISTER OF WILL•S,..AT THE c? Tax Rate x .045 ABOVE AI;DRESS. gAKE XHAK Tax Due 15.38 OR MONEk 9DER PJqABIN �: "R E G I S TSR-O F W I Ln, AX E1�1)T." TAX CREDITS: M x --4 r PAYMENT RECEIPT DISCOUNT (+) r ? r W C7 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID rte- (/) ;Z p Co 3 -T1 -TI p C �? M ca cn INTEREST IS CHARGED THROUGH 12-31-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 15.38 REVERSE SIDE OF THIS FORM INTEREST AND PEN. . 17 TOTAL DUE 15.55 * 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 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 as 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: Airy 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.bO.rd.fappeals.st.te.p...s an 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 Be. 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 an 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 assasmd 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 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 boginning-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 an 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.rovenue.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 B% .000219 2008 7X .000192 2009 5% .000137 2010 4Y. .000110 2011-2014 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 Shawnee the notice, additional interest must be calculated. NOTICE -OF INHERITANCE TAX pennsyLvarna BUREAU OF INDIVIDUAL TAXES 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 BEISTLINE JAMES R DATE OF DEATH 11-21-2012 FILE NUMBER 21 13-0442 COUNTY CUMBERLAND SSN/DC MICHELE L MOTTER ACN 13103258 6003 HUMMINGBIRD DR APPEAL BY DATE:02-21-2014 MECHANICSBURG PA 17050-2041 (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: BEISTLINE JAMES R DATE OF DEATH:11-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0442 S.S/D.C. NO. : ACN: 13103258 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 0198301541-S4 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-04-1985 Account Balance 5,485.32 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 914.24 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 914.24 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. �t1AKE CHECK Tax Due 41 . 14 OR MON @ ORDER WAB:ElhO: "REGISIM*F WIC, �@T." TAX CREDITS: rn -'a c�-D (n ;:0 Ca PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID 1► I\) M DATE NUMBER INTEREST/PEN PAID C-) CiJ Q fR7 rTI .- C) , =. C'> r M c') Cn C> Y ^ INTEREST IS CHARGED THROUGH 12-31-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 41 . 14 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .45 TOTAL DUE 41 .59 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance end Estate Tex 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 WSIIs Printed an 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). Apolications 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 taxomeri with special hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Am Party 1. interest mt satisfied with the aporaismont, aliwapce ar 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 Aooeals by filing a Protest online at wuw board.f&pp.aIs..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 date from the Board of Aooeals 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 AUMIX- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenuo. 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 Inheritanco Tax Return for a Resident Decadent- (REV-150I) for no explanation of administratively correctable errors. OISCOUMTc If nm tax due is paid within three calendar months after the decadent's death, a five percent discount of the tax cold is allowed. PENALTYi The 15 percent tax amnesty non-Participation Penalty is computed on the total of the tax and interest asse.wd and not Paid before Jan. 18. 1996, the first day after the end of the tax amnesty Period. This non-parti.imati.. penalty is appealable in the same m.nor and in the the same time Period as you would appeal the tax and interest that has been assessad as indicated an 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 defeat 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.O00164. All taxes which became delinquent an or after Jon. 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) ar on the Department of Revenue Web site wvw.reranuo.itato.m.us. The applicable interest rates for 2007 through 2014 ore, Interest Daily interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 BX .000219 2008 7% .000192 2009 5% .000137 2010 4% 1000110 2011.2014 3X .000082 Interest is calculated as follows: 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 assessmeot. If Payment IS made after the interest computation date shown.. the notice, additional interest must be calculated.