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HomeMy WebLinkAbout12-09-13 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 12-09-2013 ESTATE OF PACCHIOLI ANNA M DATE OF DEATH 05-21-2012 FILE NUMBER 21 12-0682 COUNTY CUMBERLAND SSN/DC MICHAEL NIZNIK ACN 13100977 820 CHARLES ST APPEAL BY DATE:02-07-2014 MECHANICSBURG PA 17055 (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 (12-12)-------------------------------------------------------------------- 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: PACCHIOLI ANNA M DATE OF DEATH:05-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0682 S.S/D.C. NO. : ACN: 13100977 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1771070870 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( ))TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 02-13-2012 Account Balance 28,578.03 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 28,578.03 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 28,578.03 REGISTER OF..WJLLS AT THE Tax Rate x .15 AB9VE ADDREi�&. tAM CHECK Tax Due 4,286.70 OR 40SEY ORPF. PTI&BLE TO: TAX CREDITS: "RWI TEER OF,—WILV'AGENT." PAYMENT RECEIPT DISCOUNT (+) r` iTi Mvr% AMOUNT MAI, n �7 DATE NUMBER INTEREST/PEN PAID (-) _ C7 O r! ►t S✓ � -"w C'a .0 M (� O ;> `t7 INTEREST IS CHARGED THROUGH 12-17-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 4,286.70 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 105.10 TOTAL DUE 4,391.80 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). PAYMENT, Detach the top Portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make chock or money order payable tp: 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 Oa 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 wvw.rovenuo.st.te.pa.us, am Register of Wills or Revenue District Office or from the Department's 24-bour answering service, 1.800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONSe Am party in interest not satisfied with the appreisment, 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) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www. board af appeal x.stata.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 17128.102). Petitions may 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, ATTNI Post Assessment Roview 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 duo is Paid within three calendar months after the decodenHs death, a five percent discount of the tax paid is ollowod. PENALTYt The'15 percent tax amnesty non-Particiootion penalty is computed on the total of the tax amt interest assessed and not Paid before-dan. 18, 1996, the first day after the and of the tax amnesty Period. This non-Parttcio.ti.n Paralty istnppealaUlo in Re same manner and in the the same time period as you would appeal the tax and interest Oteas been assessodd,as�indicated on this notice.LZI e�� INTERESTe Int er�TSt i1arOQdJb,aIKnl'n9 with first day of delinquency or nine months and one day f., a date of aooathlta:the date of Payment. Taxes which became delinquent before Jan. I, 1982, tieerC,,inter62t)at IM Fate of six Percent per annum calculated at a daily rate of 0.000164. A13 as which becamE�'aelinquant an or after Jan. 1, 1982 will beer interest at a rate which varies from year;[o yoaT'with ftheCq",ata=announcad by the PA Department of Revenue. Rates for 1982 through 2006 can be fo'und.,,1n the.,PennsV vania Resident Instruction Booklet (REV-1501). the Pennsylvania Non-Resident Instruction 896klii (REV-77365 er do(`tho Department of Revenue Web site www.revenue state.pa.us. T-hi ep�licabA interesgt7ratas for 2007 through 2013 are: -t r T N (Ahterest Daily Interest Daily Interest Daily Year CORate Fa<tor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7Y, .000192 2009 5% .000137 2010 4X .000110 2011.2013 3% .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 I5 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 • P`nnSyLVa1 pia 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 PACCHIOLI ANNA M DATE OF DEATH 05-21-2012 FILE NUMBER 21 12-0682 COUNTY CUMBERLAND SSN/DC MICHAEL NIZNIK ACN 13100978 820 CHARLES ST APPEAL BY DATE:02-07-2014 MECHANICSBURG PA 17055 (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 C12-12)-------------------------------------------------------------------- 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: PACCHIOLI ANNA M DATE OF DEATH:05-21-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0682 S.S/D.C. NO. : ACN: 13100978 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 7672908030 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( X)TRUST C )TIME CERTIFICATE DATE ESTABLISHED 02-13-2012 Account Balance 16,232.45 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT,P--;SUBMIT;VTHE Amount Subject to Tax 16,232.45 UPPE(�: PORTION'-"OF AI� NOTICE Debts and Deductions - .00 WITH32(@R TA)PAYRN��' TO THE Taxable Amount 16,232.45 REGIM q AF WILS Tc;THE Tax Rate x . 15 ABOVIE ASDRSS� MAVEr-HECK Tax Due 2,434.87 OR MONE5� ORDER PAY6BJ TO: "REGj�T�RbF WOLL" AIMENT." TAX CREDITS: o © _t n PAYMENT RECEIPT DISCOUNT C+) C) ._. rn DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PA=) } r 1'V cf) r CT) ri INTEREST IS CHARGED THROUGH 12-17-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,434.87 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 59.70 TOTAL DUE 2,494.57 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. `�fy� PURPOSE OF NOTICE: To fulfill the requiremonts 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 toe Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the epordpriete county ar the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested an the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax- (REV-1373). Applications are available from the Department's Web site at ww.revenue.state.Pa.us, am Register of Wills or Revenue District Office ar 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 appraisment, allwance 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) Protest to the PA Departpent of Revenue, Board of Appeals by filing a protest online at ww.bo.rd.faP.e.Is..tat..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 a" also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128.1027. Petitions am not be faxed; or 0) Elect to have the matter dote rained at the audit of the Personal representative account; or ADKIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing ton PA Department of Revonue, Bureau of Individual Taxes, ATTNs Post Assessment Review Unit, PO Be. 260601, Narrisburv, 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. Cz DISCOUNT, Tr;[ffinv t6x1due is paid0WIthin three calendar months after the docedent•s death, a five percent discount of the tax Paid TT PENALTY+ 4 X115 POFdent.0 ay Sannd1, non-pa rt7 cipatign Penalty is computed on the total of the [ax and interest assessed and not �:,old bofare Jan.118,7996, the first day of tar the end of the tax amnesty Period. This non-participation C penalty(Is)appdalabl9 i'n the same manner and in the the same time Period as you would appeal the tax and interest c,tha has been ds_iessed-as indicated on this notice. INTEREST, h-lnterestas chargeE bep nine with first dm of delinquency or nine months aad one day (3 fro. the date OW de�th: o� the data of Payment. Taxes which became delinquent before Jan. 1, 1982. M bis� interest at ttto rata of six Percent Per annum calculated at a daily rate of 0.000164. O A1� taxes which bokame delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from M year toC[1ee�ar with the(%ete announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in'ths Ponnsylvela Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or oa the Department of Revenue Web site ww.re,en.e.state.on.us. The applicable interest rates for 2007 through 2013 era: Interest Daily interest Daily Interest Daily Year Rat* Factor Year Rate Factor Year Rate Factor 2067 BY. .000279 2008 7Y. .000192 2009 59 .000137 2018 4X .0001I0 2011-2013 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 as interest calculation to 15 days beyond the date of the assessment. If payment is Dade after the interest computation date shown on the notice, additional interest oust be calculated.