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HomeMy WebLinkAbout04-21-14 prennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 260601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1546 EX APP U2-13) HARRISBURG PA 17128-0601 ,JOINTLY HELD OR TRUST ASSETS DATE 04-21-2014 ESTATE OF GERMOND MARGARET M DATE OF DEATH 04-03-2013 FILE NUMBER „Li-}L4-UOr.7��tt - COUNTY CUMBERLAND SSN/DC 146-24-2989 ROBERT E GERMOND ACN 13126478 5281 DOGWOOD CT APPEAL BY DATE:06-20-2014 MECHANICSBURG PA 17055-8708 (See reverse side under Objections) Amount Remitted I �- �� 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 'F ___________________________________________ __-____-_- REV-154$ EX AFP (12-13J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE- 04-21-2014 ESTATE OF:GERMOND MARGARET M DATE OF DEATH:04-03-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C, NO. : 146-24-2989 ACN: 13126478 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5080243821 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 06-08-1994 Account Balance 29,190.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 4,865.10 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PA"ENT T% THE Taxable Amount 4,865. 10 REGISTE12 OF WILL!9ATAHL"I Tax Rate y .00 ABOVE ARD( SS. �KE (CHUK Tax Due .00 OR MONEFURDp PA31ABLC ;5:"REGISTE& �I'WILtSI, AAR'T." rz t- aQ TAX CREDITS: rn-, -n PAYMENT RECEIPT DISCOUNT C+) C' - �y Ofl -T1 O DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID �-} O C'> M r= m r ctrl � rt 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 Inheritanco and Estate Tex 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 an the reverse side. Make check or money order payable to: Reglster 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 Inheritor.. and Estate Tax^ (REV-1313), Applications are aY812.hle fro. the Department's Web site at ww.rover...state.P..us, any Register of Wills or Revenue District Office or from the Department's 24-hour answoring service: 1.800-362-2050; services for taxpayers with special hearing and/or spooking repass 1-800-447.3020 (TT only). OBJECTIONS: Any Party in interest not satisfied with the aPpr.isoo.t, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may obiect within 60 days of the dot. of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www b.ardofappe.Is.st.to.p..vs on or before the 60-day appeal period expires. In order far an eloctrooic protest to be valid, you must local" a conf irmati0n 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 addresstd 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 Decadent- (REV-ISDI) for an explanation of a d.inistratively 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 as$es.d 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 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 beginrino with first day of delinquency or nine months and one day from the data of death to the dete of payment. Taxes which became delinquent before Jan. 1, 1982, bear Interest at the rat. of six percent Per annum calculated at a daily rate of 0.000164. All'tax.s which became delinquent on or after Jan. 1,1932 will bear Interest at a rate which varies from yeaF 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-173WOr on the Department of Revenge Web site ww,revenue.state.Pa.us. The applicable interest rates far 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Yvan, Rat. Factor year Rate Factor year Rate Factor 2007 a% .000219 2008 7% .000192 2009 5y, .000137 2010 42. .000110 2011-2014 5% .000082 Interest is .alcul.ted as follows, INTEREST It, BALANCE OF TAX UNPAID X NUMBER OF MYS DELINQUENT X DAILY INTEREST FACTOR Arty notice issued after the tax becomes delinquent will reflect an interest calculation t015 days beyond the data of the assessment. If payment is made after the interest computation date shownon the notice, additional intorest must be calculated. pennsylvania NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE - REV-1548 EX AFP (12-13) INHERITANCE TAX DIVISION PO BOX OF DEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG URG PA PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-21-2014 ESTATE OF GERMOND MARGARET M DATE OF DEATH 04-03-2,013 FILE NUMBER COUNTY CUMBERLAND SSN/DC 146-24-2989 TRACY R BROOKS ACN 13126479 4190 NANTUCKET DR APPEAL BY DATE:06-20-2014 MECHANICSBURG PA 17050-9104 (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 l-� --------- - ---- --- REV-1548 EX AFP (12-13) INHERITANCE NOTICE OF DEDUCTIONS, AND ASSESSMENT OF TAX E ON JOINTLY ALLOWANCE DISALLOWANCE OF JOINTLY HELD OR TRUST ASSETS DATE: 04-21-2014 ESTATE OF:GERMOND MARGARET M DATE OF DEATH:04-03-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 146-24-2989 ACN: 13126479 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5080243821 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 06-08-1994 Account Balance 29,190.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 4,865. 10 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 4,865. 10 REGISTER OF WILLS AT THE Tax Rate .15 ABOVE ADDRESS. MAKE CHECK 729.77 OR MONEY ORDER PWBLE TO: Tax Due "REGISTER& OF WILL4y AGEh ." c m n TAX CREDITS: =D C) O - PAYMENT RECEIPT DISCOUNT AI AMOUNT PAID M n d DATE NUMBER INTEREST/PEN PAID (-) - D r-- IV rrt m rzrn c� o � � � ° � rte', F m o o' > cn m INTEREST IS CHARGED THROUGH 04-29-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 729.77 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 6.94 TOTAL DUE 736.71 f 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 ordor payable toz Register of Wills, Agent. Failure to Pay the tax. interest and Peneity due way 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 et ww.revenue.state.pe.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). OBJECTIONSv 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 data of receipt of this notice by: A) Protest to the PA Department of Revenue. Board of Appeals by filing a protest online at www b.ard.fappeals,state.p..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 am 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 CURRECTIONSi Factual errors discovered on this assessment should be addressed in writing to: PA Department of Havana. Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 767-6505. See Page 4 of "'Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT, If 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 Percent tax amnesty nqn-participation penalty is computed an the total of the tax and interest assessi 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 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 dharged beginning with first day of delinquency or nine months and one day from the date of deatb 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 r.to which varies from Year to.year with the rate announced by tha PA Department of Revenuo. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Residant Instruction Booklet (REV-1736) or on the Department of Revenue Web site wow.reven.e.state.pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Deily Interest Daily Year Rate" Factor Year Rata Factor year Rate Factor 200% 8%, . .000219 2008 7f. .000192 2009 5% .000137 201D 4x .000110 2011-2014 3% .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 tol5 days beyond the date of the assessment. If Payment is made after the interest computation data shownon the notice, additional interest must be calculated.