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HomeMy WebLinkAbout02-07-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ___..__..1 PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 02-03-2014 ESTATE OF SHOPE MARK DATE OF DEATH 01-24-2013 FILE NUMBER 21 13-0157 COUNTY CUMBERLAND SSN/DC GREGORY M SHOPE ACN 13109858 315 N 4TH ST APPEAL BY DATE:04-04-2014 NEWPORT PA 17074-1204 (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 F"-' REV-1548 EX AFP C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 02-03-2014 ESTATE OF:SHOPE MARK DATE OF DEATH:01-24-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0157 S.S/D.C. NO. : ACN: 13109858 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: BANK OF LANDISBURG ACCOUNT NO. : 700012083 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 06-18-2002 Account Balance 2,508.32 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1,254. 16 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX ;PAYMENT TO THE Taxable Amount 1,254. 16 REGIg3ER OF WELLS AT--ffHE Tax Rate x • 12 ABOVgADDRESS.-- MAtKfr-?HECK Tax Due 150.50 OR MODIE�j ORDE12z�PAl11RB T0: t� TAX CREDITS: "REG_qgRPF ILLS� (RENT." M N } C7 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA C: 7C7 r r rl F--► V) C? "n INTEREST IS CHARGED THROUGH 02-11-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 150 .50 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1 .36 TOTAL DUE 151.86 * 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. (\\vJ�{(✓1 Cam- 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 91403. PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wil. printed on the reverse side. Matra 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 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.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: 1-800.447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or 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.p...& 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 sit.. 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 AOMIN- 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 Texas, ATTN, Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. Sea Page 4 of "Instructions for Inheritance Tax Return far 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. 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 Period. This non-participation penalty is appealable in the same sooner and in the the same time period as you would appeal the taxand interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency ar 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 Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.ua.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily year Rate Factor Year Rate Factor year Rate Factor 2007 8% .000219 2068 TS .000192 2009 58 .000137 2010 4% .008110 2011-2014 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 data of the assessment. If payment is made after the interest computation date shownon the notice, additional interest must be calculated. ' BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Qs-77 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 (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 02-03-2014 ESTATE OF SHOPE MARK DATE OF DEATH 01-24-2013 FILE NUMBER 21 13-0157 COUNTY CUMBERLAND SSN/DC PATRICIA A SHOPE ACN 13111190 APT 603 APPEAL BY DATE:04-04-2014 208 S E NAT E AVE (See reverse side under Objections) CAMP HILL PA 17011-2355 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 C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 02-03-2014 ESTATE OF:SHOPE MARK DATE OF DEATH:01-24-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0157 S.S/D.C. NO. : ACN: 13111190 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT. OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: BANK OF LANDISBURG ACCOUNT NO. : 700023674 TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING C )TRUST ( ))TIME CERTIFICATE DATE ESTABLISHED 07-02-2010 Account Balance 11,275.07 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,637.54 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,637.54 REGISTER OF WILLS,.�T THE Tax Rate x .045 ABOVE ADOESS. Mjh5tE CffC4K Tax Due 253.69 OR MONEY3„O::aER PALABLEFITt.�- "REGISTEg� O$ WILLB9 AR-Nc-)" TAX CREDITS: > PAYMENT RECEIPT DISCOUNT C+) M W r-1 rr'S DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID (n M F-a Lf rJ C� c) 1 f rr7 co `7i INTEREST IS CHARGED THROUGH 02-11-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 253.69 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.29 TOTAL DUE 255.98 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 AoL 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 Wils 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 apprepriate county or the issuance of an Orphan's Court citation. REFUND (CRT: 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.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: I.800-362-2050; services for taxpayers with special hearing and/or speaking needsa 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the aPpraismant, aIlow.neo 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 boardofappeals.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 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 toz PA Department of Revenue, Bureau of Individual. Taxes, ATTN: Post Assessment Review Unit, PD 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 Percent discount of the tax paid is allowed. PENALTY: T'he,15 Percent tax amnesty non-Part icipat inn penalty is computed on the total of the tax and interest ass.s.d and not Paid.before Jan. 18, 1996, the first day after the and 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 an 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 data 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. 1,1992 will bear interest at a rate which varies from year to year with the rate announced by tho 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 www.revenue.state.pa..s. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate factor Year Rate Factor Year Rate Factor 2007 By .000219 2008 7% .000192 2009 5% .000137 2010 4/. .000110 2011-2014 3Y. .0000B2 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 IS days beyond the date of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated.