HomeMy WebLinkAbout11-05-13 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 MCCREARY ROBERT E
DATE OF DEATH 08-04-2013
FILE NUMBER 21 13-0953
COUNTY CUMBERLAND
SSN/DC
CLAIR T MCCREARY ACN 13147327
525 BIG SPRING RD APPEAL BY DATE:01-03-2014
NEW C U M B E R L N D PA 17070-3106 (See reverse side under Objections)
Amount Remitted I —�
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
.1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE --I� RETAIN LOWER PORTION FOR YOUR RECORDS 4--
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:MCCREARY ROBERT E DATE OF DEATH:08-04-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0953 S.S/D.C. NO. : ACN: 13147327
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140232498
TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 10-09-1990
Account Balance 810.44 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 135.08 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 135.08 REGISTER OF WII-1S AT TtiE
Tax Rate x . 12 ABOVE DDRESS.C---'IMAIfq LTHECK
Tax Due 16.21 OR MONE)g0RDER�AYAVL TO:
"REGIPgR OF W1ELS;�A ENT."
TAX CREDITS: r— rn
PAYMENT RECEIPT DISCOUNT (+) '"= Crl
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID Cn Q C>
09-26-2013 CDO18182 .81 15074 ^y -TI
d
TOTAL TAX PAYMENT 16.21
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
NOTICEt To fulfill the requirements of Section 7,140 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 pmment 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 frw:r.revenue.state.Pa.us, am 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: Am party in interest not satisfied with the aopraisment, allowance or disallowanco 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,bo.rdof.ppeal..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 Be. 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed; or
B) Elect to have the natter 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, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601
or call (717) 787.6505. Sea Page 4 of "instructions far Inheritance Tex Return for a Resident Decedent" (REV•1501)
for an explanation of administratively correctable errors.
DISCOUNT: If am tax duo is paid within three calendar months after the decedent's death, a five percent discount of the tax paid
is allowod.
PENALTY: 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 and of the tax amnesty varied. This non-parti c l nation
penalty is appealable in the same manner and in the the sane 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 delinquancy or nine months and no day
from the date of death to the date of payment. Taxes which became delinquent before Jan. 1. 1982,
boar 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 rata 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.re.eme.st.to.pa.us.
The applicable interest rates for 2007 through 20)3 aro,
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2007 BX .000219 2008 7X .000192 2009 5% .000137
2010 4% .000110 2011-2013 5% .000062
.Interest is calculated as followv
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 assessment. If payment is made after the interest computation data shown on the
notice, additional interest must be calculated.
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 MCCREARY ROBERT E
DATE OF DEATH 08-04-2013
FILE NUMBER 21 13-0953
COUNTY CUMBERLAND
SSN/DC
JANE A MCCREARY ACN 13147328
2014 HIGHLAND CIR APPEAL BY DATE:01-03-2014
CAMP HILL P A 17011-5920 (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: MCCREARY ROBERT E DATE OF DEATH:08-04-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0953 S.S/D.C. NO. : ACN: 13147328
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140232498
TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 10-09-1990
Account Balance 810.44 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 135.08 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAXJPAYMEN-�OTO THE
Taxable Amount 135.08 REGISTER OF Wj'gf�S A r11HE
Tax Rate x . 12 ABOVE -AnRESS., .MAK'D ,CHECK
Tax Due 16.21 OR MO ,E4ORDER9�-AY)iiL' T0:
"REGIKIE, WILLS,,+AGENT."
TAX CREDITS: 4" to cn ;o cs
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID S2 C7 --a -71
DATE
09-26-2013 CDO18183 .81 15. 0 -''' �. „
-try
Y�
TOTAL TAX PAYMENT 16.21
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 requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140). 1
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 duo may result in the filing of a lien in the appropriate
county or the issuance of an Orphan's Court citation.
i
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 www.reyanue.state.Pa.ua. any Register of Wills or Revenue District Office or from the
Department's 24-hour answering service: 1-800.362-2050; services for taxpavers with special hearing and/or
speaking needs: 1-800-447.3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or into rest) 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 1
www boardofapPeals.state.pa.us on or before the 60-day appeal period expires. 1
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 201021, 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 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)
far 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 ammo.ty 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 1
from the data of death to the date of Payment. Taxes which became delinquent 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 1
Year to Year with the rata announced by the PA Department of Revenue. Rates for 1982 through 2086 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.revenue.state.pa..s.
The applicable interest rates for 2007 through 2013 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2007 8Y. .000219 2008 7Y .000192 2009 5Y. .000137
2010 ON .000110 2011-2013 3Y. .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 data shown on the
notice, additional interest must be calculated. -