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HomeMy WebLinkAbout04-25-14 pennsytvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX . ' DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRATSEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 288681 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-8681 JOINTLY HELD OR TRUST,ASSETS DATE 04-28-2014 ESTATE OF STAVER GALEN P DATE OF DEATH 05-06-2013 FILE NUMBER 0.I _`L_' .-qC)g COUNTY CUMBERLAND SSN/DC TRACEY M IERULLI ACN 13128125 16 MONTGOMERY AVE APPEAL BY DATE:06-27-2014 SHIPPENSBURG PA 17257-1628 (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 +— ---------'----------------------------------------------------------------------- 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: 04-28-2014 ESTATE OF:STAVER GALEN P DATE OF DEATH:05-06-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13128125 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 5020057455 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( )OTIME CERTIFICATE DATE ESTABLISHED 03-14-1447 Account Balance 807.40 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 403.70 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 403.70 REGISTER OF WILLS AT THE Tax Rate r . 15 ABOVE ADDRESS. MAKE CHECK :) Tax Due 60 .56 OR MONEY WER PAYE TO:a "REGISTER 5FF ILLS LAGEfq F"4 TAX CREDITS: o PAYMENT RECEIPT DISCOUNT {+} ITT :I: (7? =0 Cr) M DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID :{3 In r J ;-I L"' n 13 C-fl C7 V c t O G"? O — n + . r rn D RT C n o C73 INTEREST IS CHARGED THROUGH 05-06-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 60.56 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .44 TOTAL DUE 61.00 • 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 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.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 special hearing and/or speaking needs: 1-860-447-3020 (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 Ray enua. Board of Appeals by filing a protest oclino at www.boardofaPPeals.state.pa.us on or before the 60-dav appeal period expires. In order for an electronic pretest to be valid, You must receive a confirmation number and Processed date from the Board of Appeals Web site. You map 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 to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PD Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREW-1501) for an explanation of administratively carreatable errors. DISCOUNT: If am tax duo 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 and of the tax amnesty period. This non-partiamation r 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, beer interest at the rate of six percent 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 wow.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 2007 8% .000219 2008 7Y. .000192 2009 5'/. .000137 2010 4% .000110 2011.2014 3% .009082 Interest is calculated as fall owse 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 4015 days beyond the date of the assessment. If Payment is made after the interest computation date shewnon the notice, additional interest must be calculated. pennsylvanE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280681 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 Ex ARP (12.13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-28-2014 ESTATE OF STAVER GALEN P DATE OF DEATH 05-06-2013 FILE NUMBER .�-i -14 -Q 0C`1 COUNTY CUMBERLAND SSN/DC TRACEY H IERULLI ACN 13128124 16 MONTGOMERY AVE APPEAL BY DATE:06-27-2014 SHIPPENSBURG PA 17257-1628 (See reverse side under Objections) Amount Remitted E-- '� MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS F -----------------------------` REV-1548 EX AFP (12-13) -- - -- - ------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-28-2014 ESTATE OF:STAVER GALEN P DATE OF DEATH:05-06-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13128124 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 20054951 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 06-07-1996 Account Balance 11781.10 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 890.55 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 890.55 REGISTER OF WILLS AT THE V_; Tax Rate X . 15 ABOVE ADDRESS. MAl� CHECK,, Tax Due 133.58 OR MONEY ORDER PAYAA E *ITDrrn "REGISTER S ILLS�JtGEg 1, TAX CREDITS: w -o C0 o - PAYMENT RECEIPT DISCOUNT {+} '-'{ DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID m � � O ZW7 0 C'> r- rV Or) O Cn INTEREST IS CHARGED THROUGH 05-06-2014 TOTAL TAX PAYMENT .DO AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 133.58 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .97 TOTAL DUE 134.55 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, x 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 2600. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of W1Ps 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 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 xwte,revenue.state.pa.us, am Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-BOD-362-2D50; services for taxpayers with special hearing and/or speaking needs: 1-804-447.3020 (TT only). OBJECTIONS: Any party In interest not satisfied with the apprai5ment, 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,troa rdofappeals.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 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 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 Decadent" (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 assess'd and not Paid.before Jan, 18, 1996, the first day after the end of the tax amnesty period. This non-particivation Penalty is appealable in the same canner 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 dolinquency 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-1736) or on the Department of Revenue Web site www.revanue.state.pa.us. The applicable interest rates for 2007 through 2014 are: _ 3 Interest Daily Interest Daily Interest Daily year Rate Factor Year Rate Factor Year Rate Factor 2007 V. .000219 2008 7Y. .000192 2009 58 .000137 2010 4Y, .000110 2011-2014 5% .000062 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 dote shownon the notice, additional interest must be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 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 04-28-2014 ESTATE OF STAVER GALEN P DATE OF DEATH 05-06-2013+1 '' FILE NUMBER '')._,, --I --709 COUNTY CUMBERLAND SSN/DC TRACEY M IERULLI ACN 13128123 16 MONTGOMERY AVE APPEAL BY DATE:86-27-2014 SHIPPENSBURG PA 17257-1628 (See reverse side under Objections) Amount Remitted l- MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4-- __________________`-'__'- __-____-__-_-_____________ REV-1548 EX AFP (12^13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-28-2014 ESTATE OF:STAVER GALEN F DATE OF DEATH:05.06-2013 COUNTY:CUMBERLAND FILE NO. - S.S/D.C. NO. : ACN: 13128123 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 20052665 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST O?TIME CERTIFICATE DATE ESTABLISHED 09-07-1995 Account Balance 875.58 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 437.79 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO_'THE Taxable Amount 437.79 REGISTER OF WILLS--AT THE Tax Rate }( . 15 ABOVE ADDRESS. MjYyE =EA Tax Due - 65.67 OR MONEY�RDER PAYABLCT& "REGZSTERC)4 WILD ACR;iSII" TAX CREDITS: M s C) --4 C: f- rV {'I3 rT1 PAYMENT RECEIPT DISCOUNT NUMBER INTEREST/PEN PAD -} AMOUNT PAID DATE " CD -n n -17 G7 r— M v co -n D C" INTEREST IS CHARGED THROUGH 05-06-2014 TOTAL TAX PAYMENT .08 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 65.67 REVERSE SIDE OF THIS FORM INTEREST AND PEN. •48 TOTAL DUE 66. 15 • 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 WIR. printed on the reverse side. Make shack 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.PP.us. any Register of Wills or Revenue District Office or from the Department's 24-hour answering sorv.00: 1.800-362.2050; services for texpayors with special hearing and/or speaking needs, 1-800-447-30ZD (TT only). OBJECTIONS: AM Party in interest not satisfied with the appraisment, allewance 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 ..boardofappeals.state.pa.us an 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 a" also send a written protest to PA Department of Revenue, Board of Appeals. PO Box 281021, Harrisburg, PA 17128.1021. Potitions may not be faxed; or e) Elect to have the matter determined at the audit of the personal representative account; 0r ADHIN- 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 R.vtow Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Rest dent Decadent" (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. r— PENALTY:- Tax 15 percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assosard and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-perticioation penalty is appealable In the same ®.nor and in the the same time Period as you would appeal the t.xand interest that has been assessed as indicated an this notice. INTERESTc Interest is charged beginning with first day of dalinquencv or nine months and one day from the date of death to the date of payment. Taxes which be coma delinquent before Jan. I, 1982, bear-interest at the rat. of six 0...ant 00, 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-Residont Instruction Booklet (REV-1736) or on the Department of Revenue Web sit. www.rov..ue.state.pa.us. f.. The applicable interest rates for 2007 through 2014 are: (v Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor year Rate Factor 2007 8% .000219 2008 7Y. .000192 2009 5% .000137 2010 4% .000110 2011-2014 3x .000002 Interest is calculated as fall ws: INTEREST . BALANCE OF TAX UNPAID X NUMBER OF DAYS DELTHOUENT X DAILY INTEREST FACTOR Arty notice Issued after the tax becomes delinquent will reflect An interest calculation to 15 days beyond the data of the assessment. If Payment Is .ado after the Interest computation date shwnen the notice, additional interest must be calculated.