HomeMy WebLinkAbout03-21-14 NOTICE OF INHERITANCE TAX Pennsylvania
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE to
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 03-24-2014
ESTATE OF SEBASTIAN JOHN D
DATE OF DEATH 09-11-201�ry2-7�}
FILE NUMBER Al- 14- f�1141
COUNTY CUMBERLAND
SSN/DC
P DOROTHY SEBASTIAN ACN 13121312
3011 CHESTNUT ST APPEAL BY DATE:05-23-2014
CAMP HILL PA 17011-4527 (•See reverse side under Objections)
Amount Remitted F 7
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 (12-133
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 03-24-2014
ESTATE OF:SEBASTIAN JOHN D DATE OF DEATH:09-11-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : - ACN: 13121312
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 2331037434
TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 08-01-1996
Account Balance 12,792.41 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 6,396.21 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 6,396.21 REGISTER OF WILLS AT THE
Tax Rate x . 00 ABOVE ADDRESS. MAKE CHECK
Tax Due .00 OR MONEY ORDER PAYA§LE TO:
"REGISTERdF WILLS°AGEI(T='
TAX CREDITS: c m
PAYMENT RECEIPT DISCOUNT {+}
DATE NUMBER INTEREST/PEN PAID C-} AMOUNT PAID E) y (:n
M C3 --I 117
PO r- rV rn m
r m t-A o
Y+ ` 70
a C3 0
C7 Q -n
C? -Ti `. n
F
. m I--
Cn
TOTAL TAX PAYMENT .OU
BALANCE OF TAX DUE .OQ
INTEREST AND PEN, .OD
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 Wils printed on the
reverse side. Make check or money order payable tom 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 requestoo 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: 1-800-362-2650; services for taxpayers with special hearing and/or
speaking needs: I-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 abject 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.f.ppeals.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 19128-1021. 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 Orpheus' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Doonrtment of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601
or ca71 (717) 787-6505. Sae 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 assessed 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 nenner and in the the same time Period as you would appeal the taxand interest
that has been astessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day
f`om_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.
Ail A... which became delinquent on or after Jan. 1,1982 will bear interest at a rate which varies from
Year to yea, 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 Wob 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
2,007 By - .000219 2008 78 .000192 2009 5'L .000137
2010 47 .000110 2011-2014 37 .000082
Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF RAYS 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 shown On the
notice, additional interest must be calculated.