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Home My WebLink About12-09-13 4 � NOTICE OF INHERITANCE TAX pe1111S�/LVai1ia BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX - _r REV-1547 EX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 12-09-2013 ESTATE OF SHAFFER JOAN E DATE OF DEATH 09-27-2011 FILE NUMBER 21 13-0669 COUNTY CUMBERLAND SHAFFER DERRICK ACN 101 27 SHERWOOD CIR APPEAL DATE: 02-07-2014 ENOLA 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 4- - --------------- REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: SHAFFER JOAN EFILE NO. :21 13-0669 ACN: 101 DATE: 12-09-2013 TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, S. 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) 35,848.03 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) C7) 118,899.62 8. Total Assets (8) 154,747.65 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 3 C8 49.50 W f11 C1> 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 1 �3 G7 � 11. Total Deductions `` SC 7?) 73 86.90 12. Net Value of Tax Return ';D y.0 , =95560.75 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) r- r^+ Ga 00 14. Net Value of Estate Subject to Tax b jl ^[3 1 560.75 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 1-7,1218"and/or �l�� ill reflect figures that include the total of all returns asses'se;d) to dl_te r- c:) ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) 0 0_�X 00 = .00 16. Amount of Line 14 taxable at lineal rate (16) 1 49•FAn-79; x 045 = 6,730.23 17. Amount of Line 14 at sibling rate (17) nn X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 6,730.23 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 09-06-2013 CDO18119 240.62- 7,215.81 TOTAL TAX PAYMENT 6,975. 19 BALANCE OF TAX DUE 244.96CR INTEREST AND PEN. .00 TOTAL DUE 244.96CR * 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(CF() A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of rr7 Q Pennsylvania Inheritance and Estate Tax(REV-1313). Applications are available from the department's website at o rr1 wvM-`revenue stat .pa us,any Register of Wills or Revenue District Office,or from the department's 24-hour forms ordering 2' seft7 e:1-800t36e2 50;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only). ON PlRe allow 476%Vks from the date a refund was granted to receive the check. OBJECTION rl Anyy partyinte p��of satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax O (iF�ILdind7 isNuMpI r interest)as shown on this notice may object within 60 days of the date of receipt of this notice by: n rr- A�'Filing$n'Appe51 online at www boardotappeals state pa us onor before the appeal date identified on the front of this notice. h f—,Or s€ii difig a�wdtten protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021; Having he matter determined at audit of the account of the personal representative;or -� CNAppealin'g,tdthe Orphans'Court. O N f f ADMINIS%ATIVE ors discovered on this assessment should be addressed in writing to:PA Department of Revenue, Bureau of Individual CORRECTIONS: TSxes,ATTN:Post 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.pa.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(01-10) r pennsytvania INHERITANCE.TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRISBURG,PA 17128-0601 DECEDENT'S NAME i FILE NUMBER Joan Shaffer 2113-0669 REVIEWED BY ACN Alan —Agent ld: 99 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The value of the estate has been adjusted as the result of the correction of an error in arithmetic. i I � i I � i ii ROW Page 1