Loading...
HomeMy WebLinkAbout02-10-14 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 02-10-2014 ESTATE OF DOUGHERTY MARLENE S DATE OF DEATH 4-20-2012 FILE NUMBER �.I - 0"\01 '),—$I q COUNTY CUMBERLAND 1 SSN/DC 159-24-9548 ** RAYMOND M DOUGHERTY ACN 13112665 910 STERLING CT APPEAL BY DATE:04-11-2014 E N O L A PA 17025-2664 (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 "-1 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: 02-10-2014 ESTATE OF:DOUGHERTY MARLENE S DATE OF DEATH:04-20-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 159-24-9548 ACN: 13112665 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 0441039239 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-03-2012 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS,..., MAKE CHECK Tax Due .00 OR McMEY ORDEk-,PAYASIA TO: "REG§TS'R OF W4LSrr' "ENT." TAX CREDITS: ::0 F-,:-, 4, C>CD C PAYMENT RECEIPT DISCOUNT (+) = ) - f DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAI;R T> r- �--' rn r1l O c C1 7c O -s C7 C) `rT ..._. "L) N G7 N TOTAL TAX PAYMENT .00 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" (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 Wile 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 spacial hearing and/or speaking needs: 1-800-447-3026 (TT only). OBJECTIONS: Any Party in interest not satisfied with the appraisment, allpcanca or disallowance of deductions or assessment of tax (including discount or into..st) 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 ww b.ardof.PPe.Is-State.p..u. 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 mev 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 8) 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 assesxd 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 dinner and in the the same time Period as You would appeal the taxand interest that has bean 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 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-1136) or on the Department of Revenue Web site ww..roa.nue.state.pa.us. Tha applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor YYar Rate Factor year Rata Factor 2007 By ,680219 2008 7% .000192 2009 by .000137 2010 4Y. .000110 2011.2014 3% .000082 Interest is calculated as fall oust 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 data shownon the notice, additional interest must be calculated. ME — � 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 02-10-2014 ESTATE OF DOUGHERTY MARLENE S DATE OF DEATH 04-20-2012 FILE NUMBER al-a-i-D`a-S t'I COUNTY CUMBERLAND SSN/DC 159-24-9548 ** DAVID R DOUGHERTY ACN 13112666 400 BRICK CHURCH RD APPEAL BY DATE:04-11-2014 ENOLA PA 17025-2202 (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 E- ------------------------------------------------------------------------------------------- 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: 02-10-2014 ESTATE OF:DOUGHERTY MARLENE S DATE OF DEATH:04-20-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 159-24-9548 ACN: 13112666 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 0441039239 TYPE OF ACCOUNT: C )SAVINGS 00 CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-03-2012 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax •00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .15 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAXABLE TO: "REGISTEg OF WILD:; AGq&tffa." TAX CREDITS: G rr1 n-i R7 PAYMENT RECEIPT DISCOUNT C+) -ZT r"" O DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID OD orTi r7I u) ZZ) Q C -- rri i TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * Al 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 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 couPty or the issuance of an Orphan's Court citation. REFUND (CR)t A refund of a tax credit, which was not requested on the tow return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate I"" (REV-1313), Applications are available from the Department's Web site at saw.revenue.state.Pa.0 s, 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 by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at wwe.boardofappgals.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 am 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 17128-0601 or all (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 assessd 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 monner and in the the same time period as You would appeal the taxand interest that ties been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day s 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.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 2067 8X .000219 2008 7X .000192 2009 58 .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 to15 days beyond the data of the assessment. If payment is made after the interest computation data showman the notice, additional interest must be calculated.