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HomeMy WebLinkAbout03-03-14 . � BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ DEPARTMENT OF REVENUE 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 FRANKFORD GENEVA L DATE OF DEATH 03-25- 0}3 FILE NUMBER C I—I —1� COUNTY UMBERLAND SSN/DC MATTHEW A FRANKFORD ACN 13118110 APT 2 APPEAL BY DATE:05-02-2014 216 S MARKET ST (See reverse side under Objections) MECHANICSBURG PA 17055-6315 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: FRANKFORD GENEVA L DATE OF DEATH:03-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13118110 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 111387-11 TYPE OF ACCOUNT: ( )SAVINGS O0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-11-2006 Account Balance 930.72 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 77.56 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 77.56 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 3.49 OR MONEY 0 ER PAYA$ZE TO: -� "REGISTER 0frWILLS,�AGENq TAX CREDITS: PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ,7 (W i tn : 08-17-2013 SBADJUST .00 3.49 C0 r7 tv 1= rT1 GJ --ri TOTAL TAX PAYMENT 3.49 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 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 an 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 Iexpavers with special hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the aPpr.ismant, 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 www board.fapp.als.stat..Pe.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 281621, 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 adds ssed 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. DISCOUNTa 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 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 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 date of death to the date of payment. Taxes xhich 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. 1,19V 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.reyenue.stat..P...s. The applicable:interest rates for 2007 through 2014 ere: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2607 88 .000239 2008 7a .000192 2009 BY .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 data shownon the notice, additional interest must be calculated. WMENEENEENOMW .: pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE r DEPARTMENT OF REVENUE 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 FRANKFORD GENEVA L DATE OF DEATH 03-25- 013 FILE NUMBER 2I–( 4"1q�s" COUNTY CUMBERLAND SSN/DC GREGORY FRANKFORD ACN 13118109 14 DEWBERRY CT APPEAL BY DATE:05-02-2014 MECHANICSBURG PA 17055-5600 (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 --I� 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: FRANKFORD GENEVA L DATE OF DEATH:03-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13118109 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 111387-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 08-11-2006 Account Balance 930.72 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 77.56 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 77.56 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYAB.L,:E TO: TAX CREDITS: "REGISTER G WILLS, GENT._'!, PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 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. `avlVl� 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 ar 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.revenoe.state.pa.os, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-562-2050; services for taxpayers with special hearing end/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allawence 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 aoline at www.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 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 tos 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 docedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-partitipation Penalty is computed on the total of the tax and interest assessd 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 oenner and in the the some 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 ane 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.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 Facter 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 47 .000110 2011.2014 3% .000082 Interest is calculated as follows: INTEREST s BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X ROILY INTEREST FACTOR A" notice issued after the tax becomes delinquent will reflect an interest calculation t015 days beyond the date of the assessment. If payment is made after the interest computation data shawnon the notice, additional interest must be 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 03-03-2014 ESTATE OF FRANKFORD GENEVA L DATE OF DEATH 03-25-4013 FILE NUMBER 2i _l —�Q5 COUNTY CUMBERLAND SSN/DC FAITH A FRANKFORD ACN 13118111 RR 1 BOX 233 APPEAL BY DATE:05-02-2014 58 E MAIN ST (See reverse side under Objections) NEW SALEM PA 15468-1100 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --I� 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: 03-03-2014 ESTATE OF: FRANKFORD GENEVA L DATE OF DEATH:03-25-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13118111 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 111387-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-11-2006 Account Balance 930.72 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 77.56 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 77.56 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE,,CHECK Tax Due 3.49 OR MONEY OILER PAYATeE T0: 5--) "REGISTER d§ILLS, :5GENip,! TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (—) AMOUNT PAID •'�.-+ 08-17-2013 SBADJUST .00 3.49 E . s TOTAL TAX PAYMENT 3.49 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 DF 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 Wilts 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.revonue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-3624050; services for taxpayers with special hearing and/or speaking needs: 1.800-447.3020 (TT only). OBJECTIONS: Am 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 boardefappeals.state.pa.us on or before the 60-day appeal Period expires. In order far 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 AUMIN- 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 lax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable 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. PEWALTYa 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-pa-tiejpotion 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 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 r.to 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 Your Rate Factor Yar Rate Feet., 2007 BY, .000219 2008 7Y, .000192 2009 5% .000137 2010 4% 1000110 2011-2014 38 .000082 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 data of the assessment. If payment is mad. after the interest computation data Shawnee the notice, additional interest must be calculated.