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HomeMy WebLinkAbout03-03-14 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 03-03-2014 ESTATE OF MCALISTER ROBERT G DATE OF DEATH 03-14-2013 FILE NUMBER al—I4 r-1 COUNTY CUMBERLAN SSN/DC DOLORES J MCALISTER ACN 13117142 208 E CUMBERLAND RD APPEAL BY DATE:05-02-2014 ENOLA PA 17025-2511 (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: 03-03-2014 ESTATE OF: MCALISTER ROBERT G DATE OF DEATH:03-14-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13117142 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 10007889651 TYPE OF ACCOUNT: ( )SAVINGS ( )O CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-17-2010 Account Balance 3,228.92 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 538. 16 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 538. 16 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, "ENT." O - i- PAYMENT RECEIPT DISCOUNT C+) �. DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 'C . :C7 tr `er C ... t C7> 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 Wigs 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 Pennsylvonia Inheritance and Estate Tax" CREY-3313). 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 servico: 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 aPprais.a.t, 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 onli.o at wow.bo.l4.faPP..Is,st*t0.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 Pr000ssod 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 17128-1021. Petitions may not be faxed; or B) Elect to have the patter 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 tax 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) far an explanation of administratively tor...table errors. DISCOUNT. If any tax due is paid within three calendar months after the decedent's death, a five Portent discount of the tax paid is allowed. PENALTY, The 15 Percent tax amnesty non-Participation penalty is commuted on the total of the tax and interest Assessed end not Palo before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-participation Penalty is appealable in the same mannor and in the the same time called As you would appeal the taxand interest that has been assessed as indicated on this notice. r , INTEREST, Interest is charged beginning with first day of delinquency, ar nine months and one day from the date,of death to the data of payment. Taxes which be...a 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 delinouent on or after Jan. 1,1982 will bear interest at a rate which varies from ye or to year with the rate.annaunced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Nan-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.rovvnue.st.te.oa.u, -The applicable interest rates for 2007 through 2014 are. - Sntorest Daily Interest Daily Interest Daily Year 'Rate Factor Year Rate Factor Year Rata Factor 2007 0% .000219 2008 7y. .000192 2009 So .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 date of the assessment. If payment Is made after the interest computation date shown.. the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX • Pennsylvania BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _-_. DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 03-03-2014 ESTATE OF MCALISTER ROBERT G DATE OF DEATH 03-14-2013 FILE NUMBER a —E -IGI(o COUNTY CUMBER AND SSN/DC JAY MCALISTER ACN 13117143 509 W CUMBERLAND RD APPEAL BY DATE:05-02-2014 ENOLA PA 17025-2514 (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: 03-03-2014 ESTATE OF: MCALISTER ROBERT G DATE OF DEATH:03-14-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13117143 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 10007889651 TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-17-2010 Account Balance 3,228.92 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 538.16 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 538. 16 REGISTER OF WILLS AT THE Tax Rate x .15 ABOVE ADDRESS. MAKE CHECK Tax Due 80.72 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, &U NT." TAX CREDITS: n �. PAYMENT RECEIPT DISCOUNT (+) � DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID rt!J }� ti CJJ i7 -i tit's INTEREST IS CHARGED THROUGH 03-11-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 80.72 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .58 TOTAL DUE 81 .30 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. 61-6 PURPOSE OF NOTICE, To fulfill the roquirenents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (12 P.S. Section 9140). PAYMENTY Detach the top portion of this notice and submit with your payment to the Register of Wils Printed an 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 roturn, may be requested by completin0 an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313), Applications are available free the Department's Web site at ww.ruvenue.state.Pa.us. any Register of Wills or Revenue District Office or from the Department's 24-hour answering servito, 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 at satisfied with the aPprai.e.t, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob3ect 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 boardofapoe.Is.stato.P..us on or before the 60-day appeal Period expires. In order for an electronic protest to be valid, you must receive a confirmetion 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 Sox 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 toe PA Department of Revenue, Bureau of Individual Taxes. ATTN: Post Assessment Review Unit, PO Sox 280601, Harrisburg, PA 17128-0601 or call (717) 787.6505. See Page 4 of "instructions for Inheritance Tex Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNTt If any tax due is paid within three calendar eonths after the decadent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 oercont tax amnesty non-participation penalty is Computed on the total of the tax and interest assessed and not Paid before Jae. 18, 1996, the first day after the and of the tax amnesty period. This non-participation Penalty is appealable in the soma author and in the the same time period as you would appeal the teased interest that has been assossed as indicated on this notice. INTERESTS Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of Paxaent. Taxes which became delinquent before Jan. 1, 1982, bear interest nt the rate of six portent par 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 ww.reyenue.state.pa.us. The aoplicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor ' 2007 ._8% .000219 2008 78 .000192 2009 5% .000137 2010 4X .000110 2011.2014 3% .000062 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 15 days beyond the date of the assessment. If Payment is made after the interest cpoputatle. date shownen the notica, additional interest must be calculated.