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HomeMy WebLinkAbout12-09-13 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsyLvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 12-09-2013 ESTATE OF WINTERS JANE L DATE OF DEATH 11-21-2012 FILE NUMBER 21 13-1138 COUNTY CUMBERLAND SSN/DC SALLY L COYLE ACN 13151938 548 ALLENVIEW DR APPEAL BY DATE:02-07-2014 MECHANICSBURG PA 17055-6197 (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 41— 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: 12-09-2013 ESTATE OF:WINTERS JANE L DATE OF DEATH:11-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-1138 S.S/D.C. NO. : ACN: 13151938 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1051066174 TYPE OF ACCOUNT: C )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 10-11-2002 Account Balance 10,941.15 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,470.58 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENTJO THE Taxable Amount 5,470.58 REGISt5R OF WIC A%P SHE Tax Rate x .045 ABOVE2DURESS. --pAKT (QECK Tax Due 246. 18 OR MO"Y�RDERggkYAai PTO: "REGIgEF 0- WILLS,*1p( NT." TAX CREDITS: r! M PAYMENT RECEIPT DISCOUNT (+) 2 7 d DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID -n -n 10-28-2013 CDO18328 .00 246.TS' rn 12-02-2013 SBADJUST .00 1437 N fr- Cn D C� TOTAL TAX PAYMENT 246. 18 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" 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 and Estate Tax Act, Act 23 of 2000. 02 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your Payment to the Register of Wills 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 aPo"Priate county at the Issuance of an Orphan's Court citation. REFUND (CR), A refund of a tax credit, which was not r.oue.ted on the tax return, may be requested by completing an "Apolication for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at wvw.revenue.state.9a.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 neods, 1-800-447-3020 (TT only). OBJECTIONS: Am Party in Interest not satisfied with the aporalsment, allowance or disallowance of deductions or assessment of tax (including discount or interest3 as shown on this notice may obJett 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 wvw,boardef aoa¢al s.stete.pa.us on or before the 60-day ePo.al Period expires. 1. 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 aw not be foxed; 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 tail (717) 787.6505. Sea 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 1. paid within three calendar emoths after the decedent's death, a five Percent discount of the tax Paid Is elloved. PENALTY, m }fie 15.pporcent tax alnesty non-Participation penalty is computed an the total of the tax and interest assessed and not C7 yIP��id baI��re Jan. B.vM'�96, the first tlm after the end of the tax amnesty Period. This non-participation Q `Cnalty.-vx ePpoal�ltLan the same manner and in the the same time Period as You would .,Pool the tax and interest M (tpa't fpa)bpan assass0ffi as Indicated on this notice. O INTEREST, tar°c�s+e�is jRr�d inning with first dm of delinquency or nine months and one day CC) ow the tlat(�afj.athe to the data Of payment. Taxes which became delinquent before Jan. 1, 1982, �. Cear IjDt-erestCbb thdWFato of six Percent per annum calculated at a daily rate of 0.000164. iT All t xos wh� cbec� delinquent on or after J... 1, 1982 will bear interest at a rate which varies from }y`ear a ean' ltb)the)rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be m FTqund.iq the PonoaylYania,Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction booklet (REV-1797 or4n the Department of Revenue Web site wwv.revenus.state.aa.us. Tt- Nha 4611cable intefe>'•t rates for 2007 through 2013 ore: CID Q Interest Daily Interest Daily Intorost Daily Year Rate Factor Year Rate Factor Year Rata Factor 2007 ex .000219 2008 7% 400192 2409 5% .004137 2010 4% .400114 2011.2013 39 .000082 Interest is calculated as fallow., INTEREST w 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 SS days beyond the date of the assessment. If Payment is made after the interest computation data shown on the neti.e, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE - 1 DEPARTMENT OF REVENUE 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 12-09-2013 ESTATE OF WINTERS JANE L DATE OF DEATH 11-21-2012 FILE NUMBER 21 13-1138 COUNTY CUMBERLAND SSN/DC SALLY L COYLE ACN 13151939 548 ALLENVIEW DR APPEAL BY DATE:02-07-2014 MECHANICSBURG PA 17055-6197 (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 —01 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: 12-09-2013 ESTATE OF:WINTERS JANE L DATE OF DEATH:11-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-1138 S.S/D.C. NO. : ACN: 13151939 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1054022411 TYPE OF ACCOUNT: ( ))SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-08-2002 Account Balance 17,773.88 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 8,886.94 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX_„PAYMENT TO THE Taxable Amount 8,886.94 REGIC-5TER OF Y9LS:AFTHE Tax Rate x .045 ABOVE kqDRESS, M�E HECK Tax Due 399.91 OR M&E% ORDErPAYABt(E TO: "REGFST-SR F WILLS-'4 ENT.-' TAX CREDITS: ;10 D t WILLS, ,-4 0 PAYMENT RECEIPT DISCOUNT (+) D Cn A Ca U DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAI= -10 -q -n 10-26-2013 CDO18332 .00 399'x92 12-02-2013 SBADJUST .00 201 t-" ro � lV n TOTAL TAX PAYMENT 399.91 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 i 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. �1`T) 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)t 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 ww..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: 1-800-447-3620 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance ar disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob]ect within 60 days of the date of receipt of this notice bY= A) Protest do the PA Department of Revenue, Board of Appeals ea filing a protest online at In order an a electronic ro es or before the You mu appeal period expires. In mrthe for an electronic Protest to be valid, You must receive a confirmation number and processed data from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals,e PO Box 281021, ed at the0. PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative amount; or ADNIN• 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: Past 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 percept discount of the tax paid is allowed. PENALTY: ne,�5 pp�c nt tax amnesstty non-participation penalty is computed on the total of the tax and interest assessed and not (..p.jdjbef Jre)Jan. 18, 195„Z the first day after the end of the tax amnesty period. This non-participation C>ealty 1�S^'-§ppealdnie innthe same manner and in the the same time Period as You would appeal the tax and interest cfth ha.th n afs^se Wdm indicated on this notice. INTEREST: pnrterest is chared^Ce6lonins with first day of delinquency or nine months and one day the f rah ate.o9 d � eaf h.[m p the date of payment. Taxes which became delinquent before Jam 1, 3982, �b of interest 0 tn>rat"a of six percent per annum calculated at a daily rate of 0.000164. n..A tax _whichvv-,beptmmeMelinquent an or after Jan. 1, 1982 will bear interest at a rate which varies from Ye$r to ymet wxih ythe tcata announced by the PA Department of Revenue. Rates for 1982 through 2006 can be P>"l f- i,n, the Ponns'yFvan3a Resident instruction Booklet (REV-1501), the Pennsylvania Nan-Resident Instruction BB-uklat (REV-1736)'Zor oh the Department of Revenue Web site www.revenue.state.pa.us. 0 An applrSable intle'7`st.rates for 2007 through 2013 are: ti Interest � Deily Interest Daily Interest Daily Year Rate Factor year Rate Factor Yar Rate Factor 2007 V. .000219 2008 7X .000192 2009 58 .000137 2010 4'/. .000170 2011-2013 3Y. ,900082 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 delingv¢nt 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.