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Home My WebLink About05-13-14 DATE: Commonwealth of Pennsylvania } _ „�,.k...r SUBJECT DOCKETING NONRESIDENT DECEDENT FILE INFORMATION niII,MAY 13 A11 j;: 27 TO: COUNTY REGISTER OF WIL4 Oi it 4 U Sb COURT FROM: ELIZABETH A BLOOM cumBERLAND CO.. PA TAX EXAMINER 2 Inheritance Tax Division Bureau of Individual Taxes Department of Revenue COMMONWEALTH OF PENNSYLVANIA p DEPARTMENT OF REVENUE S pennsylvarna BUREAU OF INDIVIDUAL TAXES NO T'I bk'rR IN INHERITANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION TA7�f!A{�7R_A,TS.T_ME., ALLOWANCE DR REV-537 EX AFP (12-13) PO BOX 280601 DISALLOWANCE OF DEDUCTIONS, HARRISBURG PA 17128-0601 AND ASSESSMENT OF TAX MAY 13 AVIIIbi24 05-12-2014 ESTATE OF SCHINDLER LEOTA L DATE OF DEATH 05-05-2009 ORRFiWJ vOURfILE NUMBER 99 14-0298 �qI -(IF1- CUMBERLAND CO.. FAUNTY NON-RESIDENT JOHN R BEINHAUR ESQ ACN 101 CURCILLO LAW LLC APPEAL DATE: 07-11-2014 3964 LEXINGTON ST (See reverse side under Objections) HARRISBURG PA 17109 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P. O . BOX 280601 HARRISBURG, PA 17128-0601 CUT ALONG- - ----- THIS LINE --1�---RETAIN -LOWER -PORTION -FOR -YOUR -RECORDS --------- ---- ---- --- ------ ---'- _'--'-- ___ ____ _---"---'-------------------- REV-537 EX AFP (12-13) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SCHINDLER LEOTA L FILE NO. 99 14-0298 ACN 101 DATE 05-12-2014 TAX COMPUTATION METHOD ELECTED: (X ) FLAT RATE ( ) PROPORTIONATE TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 242,000.00 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) . 00 of this form with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) . 00 tax payment. 6. Jointly Owned Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 242,000.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) . 00 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00 11. Total Deductions (11) . 00 12. Net Value of Tax Return (12) 242,000.00 13. Charitable/Governmental Bequests (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 242,000. 00 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 242,000.00 X 045 = 10,890.00 17. Amount of Line 14 at Sibling rate (17) •00 X 12 = . 00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = . 00 19. Principal Tax Due (19) 10,890.00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-19-2014 NRO17957 .00 6,436.22 03-21-2014 NRO17956 1 ,443.20- 5,906.07 TOTAL TAX CREDIT 10,899.09 BALANCE OF TAX DUE 9.09CR INTEREST AND PEN. . 00 TOTAL DUE 9.09CR • IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN 61, NO PAYMENT IS REQUIRED. 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.) \0J n RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of arty estate for life or for Years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of2000. (72 P.S. NOTICE: Section 9140). OBJECTIONS: Any Party in interest not satisfied with the aPprai.ement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a Protest online at www.b oar dofappeals.state.Pa.us on or before the expiration of the sixty-day appeal Period. In order for an electronic pro es o e valid, you must receive a confirmation number and processed data from the Board of Appeals website. You Pay also send a written protest to: PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. 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, P.D. Box 280601, Harrisburg,PA 17128-0601 Phone 0717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent" (REV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is Paid within three (3) months after the decedent's death, a discount of five percent (58) of the tax paid is allowed. 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 online at www rovenue.state.pa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). PENALTY: The 157 tax amnesty non-participation penalty is computed on the total of the tax and interest assessd, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-Particbation 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 (9) months and one (1) day fromthe date of death to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) Percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar Yearwith that rate announced by the PA Department of Revenue. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 87. .000219 2001 9% .000247 2002 6% .000164 2003 5: .000137 2004 47. .000110 2005 57. .000137 2006 77 .000192 2007 87. .000219 2008 7% .000192 2009 57. .000137 2010 47 .000110 2011-2014 37, .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 fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, add.ti.nal interest must be calculated. TO REMIT PAYMENT: Detach the top portion of this Notice and submit with Your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable Om= PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, aad penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REV-1502 EX+(12-12) ® 3,q, pennsyLvania SCHEDULE A DEPARTMENT OF REVENUE INHERITANCE TAX RETURN REAL ESTATE RESIDENT DECEDENT ESTATE OF: FILE NUMBER: Leota L. Schindler All real property owned solely or as a tenant In common must be reported at fair market value.Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller,neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property that is jointly-owned with right of survivorship must be disclosed on Schedule F. Attach a copy of the settlement sheet if the property has been sold. ITEM Include a copy of the deed showing decedent's interest if owned as tenant in common. VALUE AT DATE NUMBER OF DEATH DESCRIPTION 1 2875 Sunset Drive,Camp Hill, PA 17011 East Pennsborc Township,Cumberland County 242,000.00 Tax Parcel No:09-19-1594-012 See HUD-1 Attached hereto _—___---_-- _—_.__TOTAL-Also_enter-on-Line-L Recapitulation.. 242;000.00 If more space is needed,use additional sheets of paper of the same size. COMMONWEALTH OF PENNSYLVANIA PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE AND ESTATE TAX DEPT.280661 HARRISBURG,PA 17128-0601 OFFICIAL RECEIPT No. NRO17956 RECEIVED FROM: ACN ASSESSMENT JOHN R BEINHAUR ESQ CONTROL AMOUNT CURCILLO LAW LLC NUMBER 3964 LEXINGTON ST 101 5,906.07 HARRISBURG PA 17109 ESTATE INFORMATION FILE NUMBER 9914-0298 NAME OF DECEDENT (LAST) (FIRST) (MI) SCHINDLER LEOTA L DATE OF PAYMENT 4/7/2014 POSTMARK DATE 3/21/2014 COUNTY Non-Resident DATE OF DEATH 515/2009 TOTAL AMOUNT PAID $5,906.07 REMARKS RECEIVED BY Elizabeth Bloom SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register COMMONWEALTH OF PENNSYLVANIA PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE AND ESTATE TAX DEPT.280601 HARRISBURG,PA 17128-0601 OFFICIAL RECEIPT No. NRO17957 RECEIVED FROM: ACN ASSESSMENT JOHN R BEINHAUR ESQ CONTROL AMOUNT CURCILLO LAW LLC NUMBER 39*64 LEXINGTON ST 101 6,436.22 HARRISBURG PA 17109 ESTATE INFORMATION FILE NUMBER 9914-0298 NAME OF DECEDENT (LAST) (FIRST) (MI) SCHINDLER LEOTA L DATE OF PAYMENT 417/2014 POSTMARK DATE ' 311912014 COUNTY Non-Resident DATE OF DEATH 515/2009 TOTAL AMOUNT PAID $6,436.22 REMARKS RECEIVED BY Elizabeth Bloom SEAL COMMONWEALTH OF. PENNSYLVANIA DEPARTMENT OF REVENUE Register "S