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HomeMy WebLinkAbout01-31-14 NOTICE OF INHERITANCE TAX pe n n SyLVa rn a BUREAU OF INDIVIDUAL TAXES 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 HOLTZMAN DOROTHY J DATE OF DEATH 01-02-2013 FILE NUMBER 21 13-0261 COUNTY CUMBERLAND SSN/DC KEITH HOLTZMAN ACN 13110565 4768 MILLS DR APPEAL BY DATE:04-04-2014 ANCHORAGE AK 99508-4733 (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 C12-13)-------------------------------------------------------------------- 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: HOLTZMAN DOROTHY J DATE OF DEATH:01-02-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0261 S.S/D.C. NO. : ACN: 13110565 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : IRA-10005377204 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING OOTRUST ( )TIME CERTIFICATE DATE ESTABLISHED 07-23-2008 Account Balance 10,663.35 NOTE: TO ENSURE PROPER CREDysIT TO Percent Taxable X 0.500 YOURLACCOUNT,' SUBRq T(-ED�THE Amount Subject to Tax 5,331 .68 UPP59 §RTION:-OF NOTICE Debts and Deductions - .00 WITIfYTJItTA�AYd°ENT) TO THE Taxable Amount 5,331.68 REGgT5Rg�rrO�F WB-LS�ITTHE Tax Rate x . 15 ABOVZ- Pi-RESt- MAKEPCHECK Tax Due 799.75 OR I�N 7Y bRDE�) PA' t �E TO: TAX CREDITS: "R EC SJ " ~E 0F30 LL11, -AGENT. F-s C9 PAYMENT RECEIPT DISCOUNT (+) -I ► ' rrl DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAS Cn p INTEREST IS CHARGED THROUGH 02-11-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 799.75 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 8.66 TOTAL DUE 808.41 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: I. 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 too portion of this notice and submit with your Payment to the Register of Wins 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 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, 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 need.: 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 date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww.b.ard.fappeals.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 data 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 taxed; 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) 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 as.esstl 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 taxand 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 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 Per 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 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.revenue.state.pa.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 2D07 8% .000219 2008 7F .000192 2009 5Y. .000137 2010 4% .000110 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 showmen the notice, additional interest must be calculated. 17- pennsytvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE 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 HOLTZMAN DOROTHY J DATE OF DEATH 01-02-2013 FILE NUMBER 21 13-0261 COUNTY CUMBERLAND SSN/DC JOHN A HOLTZMAN ACN 13110566 278 PONTIUS AVE APPEAL BY DATE:04-04-2014 S U N B U R Y PA 17801-1058 (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 C12-13�-------------------------------------------------------------------- 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: HOLTZMAN DOROTHY J DATE OF DEATH:01-02-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0261 S.S/D.C. NO. : ACN: 13110566 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : IRA-10005377204 , TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE �= DATE ESTABLISHED 07-23-2008 :a rn n r1i n G G? Q Account Balance 10,663.35 NOTE: TO ENS V PROP€i CkE)D"- TO Percent Taxable X 0.500 YOUR AGQt=p, �BMIT THE Amount Subject to Tax 5,331.68 UPPER'�96KTI-ON W THIS�OTICE Debts and Deductions 00 WITH 1� JRriTRX P ME6, TO THE Taxable Amount 5,331.68 REGISTU c0F,,JJIL AT.-T l Tax Rate x 15 ABOVE A�IS�ESS. }k1AKE� ICK Tax Due 799.75 OR MONK T721 PA`'AB 60: "REGISTCR�F WII , AGEI f." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID ~ DATE NUMBER INTEREST/PEN PAID C-) 03-11-2013 CDO17309 12.00 227.93 INTEREST IS CHARGED THROUGH 02-11-2014 TOTAL TAX PAYMENT 239.93 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 559.82 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 6.06 TOTAL DUE 565.88 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. \`n� 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 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 appraismant, 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, Beard of Appeals by filing a protest online at www.boardofaPpeals.state.pa.us on or before the 60-day appeal period exPlros. 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 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 Lei 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) for an explanation of administratively correctable errors. DISCOUNT: -If any tax duo 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 assessd and not Paid before'Jan. 18, '1996, the first day after the and of the tax amnesty period. This non-ParticiDation Penalty is appealable in the same manner 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 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 per annum calculated at a daily rata 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.st.te.pa.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 by .000219 2008 79 .000192 2009 5Y. .000137 2010 4Y, .000110 2011.2014 3% .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 date shownon the notice, additional interest must be calculated.