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HomeMy WebLinkAbout06-02-14 pennsylvania DEPARTMENT OF REVENUE I __ff-W N O May 30, 2014 C= rn M o o @ -vo z u> 70 S { C7 Cindy L. Villanella, Esq. mz ry a o Carrucoli &Associates o Q c� 0 7 1 875 Market Street o o Lemoyne, PA 17043 r= M Cn r o Re: Estate of Jeanne Schwartz, Deceased rn T1 Court of Common Pleas of Cumberland County Orphans'Court Division No. 2012 - 0536 Appeal of Inheritance Tax Dear Ms. Villanella: The Department of Revenue, Office of Chief Counsel, received a copy of the Inheritance Tax Appeal filed on behalf of the above-referenced Estate. Pursuant to our agreement, enclosed please find the Department's May 23, 2014 Record Adjustment. This Record Adjustment indicates that there is no inheritance tax due and owing on the account of the Estate. It also provides for a$300 credit of the tax previously overpaid to the Department. Accordingly, please forward to me a time—stamped copy of the Estate's withdrawal of the Appeal. As the matter will be withdrawn, please also advise the Court that the June 5, 2014 prehearing conference, and the June 30, 2014 hearing, should be removed from the docket. Please contact me if you would like to discuss this matter further, or if you or the Court has any questions or concerns. Thank you. Sincerely, 1 v Lora A. Kulick Senior Counsel Enclosure cc: Honorable Thomas A. Placey Lisa M. Grayson, Esq.✓ LAK:dmm #49924 Office of Chief Counsel Lora A. Kulick I Ikulick @pa.gov PO BOX 281061 1 Harrisburg, PA 17128-10611 Phone:717.346.4644 1 Fax:717.772.1459 www.revenue.state.pa.us COMMONWEALTH OF PENNSYLVANIA BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION PO BOX 280601 INHERITANCE TAX Y HARRISBURG,PA 1 7 1 28-060 1 RECORD ADJUSTMENT REV-0S93 EX(0-")K DATE May 23, 2014 ESTATE OF Jeanne L Schwartz DATE OF DEATH 4.14-2012 FILE NO. 2112-0536 COUNTY Cumberland ACN 101 Cindy L V€llanetla Esquire 875 Market Street Amount Remitted Lemoyne PA 17043-1504 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE b RETAIN LOWER PORTION FOR YOUR RECORDS a REV-1593 EX ---- - -------- _-- - ------ AFP(01-06} -----------------------INHERITANCE TAX RECORD ADJUSTMENT ..- - - ESTATE OF Jeanne L Schwartz FILE NO, 2112-0536 ACN 101 DATE May 23,2014 ADJUSTMENT BASED ON: Administrative Correction VALUE OF ESTATE: 1, Real Estate (Schedule A) (1) 0.00 2. Stocks and Bonds (Schedule 111 (2) - 0.00 3. Closely Held Stock/Partnership interest (Schedule C) (3) 0.00 4. Mortgages/Notes Receivable (Schedule D) (4) 0.00 5.- Cash/Bank Deposits/ Misc. Personal Property (Schedule E) (5) 5,741.21 6. Jointly Owned Property (Schedule F) (6) 65,000.00 7. Transfers (Schedule G) (7) 89,878.48 8. Total Assets _ (8) 160,619.69 DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 20,533.59 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10 0.00 il. Total Deductions (11 20,533.59 12. Net Value of Tax Return (12 140,086.10 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts - (13 0.00 14. Net Value of Estate Subject to 'Pax (14 140,086.10 TAX: 15. Amount of Line 14 at Spousal rate (15 140,066.10 X 0..00 16. Amount on Line 14 taxable at Lineal/Class A rate (16 X 17. Amount of Line 14 taxable at Sibling rate (17 X .12 18. Amount of Line 14 taxable at Collateral/Class 8 (18 X .15 19. Princioal Tax Due (19) 0.00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE - NUMBER INTEREST/PEN PAID (-) 1-13-2012 CDO16254 300.00 - - TOTAL TAX CREDIT 300.00 - BALANCE OF TAX DUE 0.00 INTEREST TOTAL DUE 300.00 CR • IF PAID AFTER DATE INDICATED, SEE REVERSE - (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A CREDIT (CR) , YOU MAT BE DUE A REFUND. SEE REVERSE SIDE OF TEIS FORM FOR INSTRUCTIONS.) & 2 \ �/\% � — � \ ! z � . \ / _ ' \ / <\ ) 0 \ § . \ 1 Win P-\Q\ \ . 0 k f « \ 4 \ . \ G ! � < m � . q § } \\k { R® ° �_ } . }