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HomeMy WebLinkAbout01-31-14 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 (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF MACK ELIZABETH M DATE OF DEATH 09-25-2013 FILE NUMBER 21 13-1305 COUNTY CUMBERLAND SSN/DC NANCY E LORADY ACN 13159195 107 ARIZONA DR APPEAL BY DATE:03-31-2014 KULPMONT PA 17834-1936 (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 (12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-30-2014 ESTATE OF: MACK ELIZABETH M DATE OF DEATH:09-25-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1305 S.S/D.C. NO. : ACN: 13159195 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FNB BANK NA ACCOUNT NO. : 560191387 TYPE OF ACCOUNT: ( )SAVINGS CX) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-07-1986 Account Balance 2,152.50 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 358.76 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX ;RAYMENT TO THE Taxable Amount 358.76 REGI ER OF War S AT rTJ4E Tax Rate Y .045 ABOVOZADRESSc..... MAR NECK Tax Due 16. 14 OR MC%EIP, q.�DEFL-4AY44-E7 T0: "REGIMTERrOF IULS�/�ENT." TAX CREDITS: „ F—A t:D PAYMENT RECEIPT DISCOUNT (+) '" O O DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 12-11-2013 CDO18517 .81 16 0" rri � O TOTAL TAX PAYMENT 16.87 BALANCE OF TAX DUE .73CR INTEREST AND PEN. .00 TOTAL DUE .73CR 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). PAYMENTS 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, Inter.st and Penalty due may result in the filing of a lien in the appropriate .aunty or the is...P.. of an Orphan's Court citation. REFUND (CR)c 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.reyenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800362-2050; 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 apprai...nt, 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 bye A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.b.ordof`aPP..Is.stat..Pe..s 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 171281021. 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 1712E-0601 or call (717) 787-6505. Soo Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively cmrractabl. errors. DISCOUNT: If am 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 Pe...nt tax amnesty non-participation penalty is computed on the total of the tax and interest assessid and net 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 on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day 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 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 .....need by th.PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1561), the Pennsylvania Non-Resid.nt Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.ravenue.slate Aa.u.. 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 2008 7% .000192 2009 5% .000137 2010 4% .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 to15 days beyond the date of the assessment. If payment is made after the interest computation date shawnon the notice, additional interest must no 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 (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF MACK ELIZABETH M DATE OF DEATH 09-25-2013 FILE NUMBER 21 13-1305 COUNTY CUMBERLAND SSN/DC JOANNE A BRADLEY ACN 13159196 523 TERRACE DR APPEAL BY DATE:03-31-2014 NEW CUMBERLAND PA 17070-1563 (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 (12-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 01-30-2014 ESTATE OF: MACK ELIZABETH M DATE OF DEATH:09-25-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1305 S.S/D.C. NO. : ACN: 13159196 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FNB BANK NA ACCOUNT NO. : 560191387 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-07-1986 Account Balance 2,152.50 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 358.76 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 358.76 RE(j;STER OF RILLS AT, THE Tax Rate x .045 AB=E&DDRE3-s 4K13 CHECK Tax Due 16. 14 OR 50NEY ORffitR P9WA3LE TO: "REt Tigu R 0F�ILtS-�uAGENT." TAX CREDITS: rr— n r W M PAYMENT RECEIPT DISCOUNT (+) h "T) C:) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT SID- p 12-11-2013 CDO18517 .81 � � O `Tt TOTAL TAX PAYMENT 16.87 BALANCE OF TAX DUE .73CR INTEREST AND PEN. .00 TOTAL DUE .73CR IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. &0� 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 Will. printed oa 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 lion 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-1315). Applications are available from the Department". Web site at wWW.ravenuo.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 date of receipt of this notice bvs A) Protest to the PA Department of Revenue. Board of Appeals by filing a Protest online at www,boardofapPeals.st.te.pa... an 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 and a written Protest to PA Department of Revenue, Board of Appeals, PO Be. 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 CURRECTIDNS: 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 as 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 I. 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. 16, 1996, the first day after the and of the tax amnesty Period. This non-participation penalty is appealable in the same canner 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 data of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, beer 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.revenua.state.pa.us. The applicable interest rates for 2007 through 2014 area Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 By .000219 2008 71/ .000192 2009 5% .00013T 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 l.5 days beyond the date of the assessment. If payment is made after the interest computation date showmen the notice, additional interest must be calculated.