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Home My WebLink About11-05-13 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 (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 11-04-2013 ESTATE OF BUCKLES JR CHARLES A DATE OF DEATH 03-12-2013 FILE NUMBER 21 13-0468 COUNTY CUMBERLAND SSN/DC MARY L BAILEY ACN 13146844 818 WERTZVILLE RD APPEAL BY DATE:01-03-2014 ENOLA PA 17025-1833 (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 C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 11-04-2013 ESTATE OF: BUCKLES JR CHARLES A DATE OF DEATH:03-12-2013 COUNTY:CUMBERLAND FILE NO.. : 21 13-0468 S.S/D.C. NO. : ACN: 13146844 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: AVIVA LIFE ACCOUNT NO. : XXXXXXXXXXXXXXX TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-12-2013 Account Balance 11,914.42 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 11 ,914.42 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX -PAYMENT TO THE Taxable Amount 11,914.42 REGITPER OF WZLLS AT NIHE Tax Rate x . 15 ABOV .-. AIIDRESS--- MAR 5E?,1•IECK Tax Due 1,787. 16 OR MO�WE�ORDEf�PAYA:Oa? TO: "REG154TD �aF WILL SS 9JCT--,1E NT." TAX CREDITS: r-- z cJl PAYMENT RECEIPT DISCOUNT C> AMOUNT PAI DATE NUMBER INTEREST/PEN PAID C-) p--1 C-D C.) ,j ,r 9 C7> h� !`'3 C Cn PAYMENT MUST BE MADE BY 12-13-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 1,787. 16 INTEREST AND PEN. .00 TOTAL DUE 1,787. 16 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. Pvy 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 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 ran uestod on the tax return, may be requested by Completing an -Application for Refund of Pennsylvania Inheritance and Estate T." (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: 1.800-447.3D20 (TT only). OBJECTIONS: Any party in interest not satisfied with the approisment, 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.boardafappeals.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 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 tea PA Department of Revenue,, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 707-6505. 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. PENALLY: 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 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. 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 Nan-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.royenuo.st.t..Pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor YYar Rate Factor 2007 - by .000219 2008 72 .000192 2009 5Y. .000137 2010 4Y, .000110 2011-2013 3% .D00082 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 boom" delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment is made after the interest computation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX �`.' pennsylvarna BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX - _- REV-1547 EX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 11-04-2013 ESTATE OF BUCKLES JR CHARLES A DATE OF DEATH 03-12-2013 FILE NUMBER 21 13-0468 COUNTY CUMBERLAND VAZQUEZ MABEL M ACN 101 818 WERTZVILLE RD APPEAL DATE: 01-03-2014 E N O L A PA 17025 (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 ---- R_ETA_IN LOWER PORTION_ FOR YOUR RECORDS E- REV 1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BUCKLES JR CHARLES AFILE NO. :21 13-0468 ACN: 101 DATE: 11-04-2013 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) Cl) 149,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 7,550.00 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 B. Total Assets (8) 156,550.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 15,6 96.75 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10)- 2,871.47 11. Total Deductions C-) (11) 18,5-08.22 12. Net Value of Tax Return P4,2) 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) ) 7.H7 G"> � .00 14. Net Value of Estate Subject to Tax rn UJ U-4 X-)6- C 1371 Sq_1 .78 NOTE: If an assessment was issued previously, Lines 14, 15, 160 IfY-, 8rrandbgr X11 reflect figures that include the total of all returns asses)"> e.t:o date. (o C} ASSESSMENT OF TAX: t7 C-) C) "C' `'n -T1 15. Amount of Line 14 at spousal rate C15) 0oe-wCa0-" _ .00 16. Amount of Line 14 taxable at lineal rate (16) 1;7.981 -7BFX'45 = n 62 19. 18 17. Amount of Line 14 at sibling rate (17) 00-r = tit .00 ! ' 18. Amount of Line 14 taxable at collateral rate (18) 00--X 15 = C3J .00 19. Principal Tax Due (19)= 6,209. 18 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 10-04-2013 CDO18208 .00 4,000.00 PAYMENT MUST BE MADE BY 12-12-2013*. TOTAL TAX PAYMENT 41000.00 BALANCE OF TAX DUE 2,209. 18 INTEREST AND PEN. .00 TOTAL DUE 2,209. 18 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. \� RESERVATION: Estates of decedents dying on or before Dec.12,1982-if any future interest in the estate is transferred in possession or enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills indicated on the front of the notice. Make check or money order payable to:REGISTER OF WILLS,AGENT. REFUND(CR): A refund of a tax credit 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 website at www.revenue state oa us,any Register of Wills or Revenue District Office,or from the department's 24-hour forms ordering service:1-800-362-2050;services for taxpayers with special hearing andtor speaking needs:1-800-447-3020(TT only). Please allow 4-6 weeks from the date a refund was granted to receive the check. OBJECTIONS: Any party interest not satisfied with the appraisement,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) Filing an appeal online at www boartlofapgeals state pa us on or before the appeal date identified on the front of this notice. Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021; B) Having the matter determined at audit of the account of the personal representative;or C) Appealing to the Orphans'Court. ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual CORRECTIONS: Taxes,ATTN:Past Assessment Review Unit,PO BOX 280601,Harrisburg PA,17128-0601,Phone(717)787.6505. See page 4 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 allowable. INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one day from date of death,to the date of payment. Annual interest rates are available on Form REV-1611,available at www-revenue.state oa.us,or upon rquest by calling 1-888-728-2937. 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 calculation date show on the notice,additional interest must be calculated. REV-1470 EX(01-W-1 pennsylvania INHERITANCE TAX i DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 P - 60 DECEDENT'S NAME FILE NUMBER Charles A Buckles Jr 2113-0468 REVIEWED BY ACN Yvonne Bricker 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 1 The Aviva annuity has been separately billed per the estate request. ROW Page 1