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BUREAU OF COLLECTIONS& ���
oP B�XZBR�GS6RVICES pennsylvania
HARRISBURG Pq 1712g_�Oq� DEPARTMENT OF REVENUE •
NOTICE OF OVERDUE INHERITANCE TA,��TURN
REV-834 FO qFP(06-11)
Date: 0 6/13/2 p 14
Estate of:
BEAR TERESEA q NANCY A MYERS
22 SHEPHERD RD SSN:
NEWVILLE 195-38-8465
PA 17241 - Date of Death: 03-04-
110 2 File Number: 2�13
2113-0908
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Departrrient records indicate you are responsible for the settlement o
you represent the responsible party. The estate is in delinquent status as thetate identified above or that
became delinquent within nine months of the decedent's death but
inheritance tax returri
Please file the tax return and remit a ' has yet to be filed.
Register of Wills identified below.p yment of any tax due within 15 days of the date of this notice with the
If this estate was opened for the u
number of the proceeding in wri ng osth�s of 1 g a lawsuit,please provide the court term and docket
We encourage you to take this o
account may be referred to a col e�tionnag n�y a d�add't onal fees�nquency. If
will be added to the liability, up to 39 per ent of the amount due
If the requested return was filed recently,please disregard this notice.
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L`irect any c�uesti�r�s re _��"` "T� �'
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Harrisburg Call Center � �'
717-783-3000 �TURNS SHOULD BE FILED
1-800-447-3020 Services for taxpayers AND PAyMENTS MADE AT
with special hearing and/or speaking needs) THE R�GISTER OF WILLS
LISTED BELOW:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
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� pennsylvania
DEPqRTMENT OF REVENUE
TAXPAYERS' RIGHTS AND OBLI�GATIONS OF MHE DEPARTMENT
It is the obligation of all taxpayers in the commonwealth to file all tax returns and a �F REVENUE
department determines a required return was not filed or a liability was not paid,it may enforce tax law and
The commonwealth has a Taxpayers'Bill of Rights,which provides legal rights t the taxpayer andhcre tes
equity and fairness prevail in tax administration and entorcement. Y are subJect.However,when the
collect on a taxpayer's obligations.
obligations for the department to ensure
TAXPAYERS'RIGHTS AND THE DEPARTMENTS OBLIGATIONS DURING AN AUDIT
When examining a taxpayer's books and records to determine if the appropriate tax liability has been
and the obligations of the department during an audit are as follows:
• The department will provide the tax Paid,the rights of a taxpayer
his/her rights during the process. payer with a complete explanation of the audit process as it relates to that individual taxpayer and
• The department will prepare a written basis of the assessment of any tax liability determined during the a '
• The department will explain the tax udit.
payer's right to appeal the assessment of any tax liabitity determined during the audit.
• The department will conduct a
post-audit conference,at which a representative will explain the audit findings and make
recommendations on how to correct areas of noncompliance.
• The department will process the audit in a timely manner.
To appeal any decision of the department,a taxpayer m s�t Xe an pp a WPPEe Boar� r
provided by the taxpayer. If the taxpayer is not satisfied with the decision of the board,lhe/she m
Finance and Revenue.If a tax d of Appeals.The Board of q
payer is not satisfied with the outcome of the appeal to the Board of Finance and Revenp ealan al review the case as
may be filed with the Commonwealth Court of Pennsylvania.
ay subsequently submit an appeal to the Board of
AFPEAL TO THE BOARD OF APPEALS PPeal of that decision
ot cepThe sp c fic number�of da sBo a ach Appeals within a specific number of days from the maili
1' type of decision i s b e l o w. �9 d a t e o f t h e a s s essment or a
TYPE OF DECISION PP�aisement
Sales Tax Bond Notice
Personal Income Tax Jeopardy Assessment NUMBER OF DAYS
Corporation Tax Jeopardy Assessment 5 days
Inheritance Tax qppraisement 10 days
Sales/Use Tax,Fuel Use Tax,Liquid Fuels Tax,Malt Beverage Tau,�i 30 days(see 72 P.S.§7402.2)
Carrier Road Tax,Oil Company Franchise Tax, Personal Income Tax, Employer Withholding,Prope Tax/ 60 days
garette Tax,Corporation Taxes,Motor
Rebate,Realty Transter Tax
rtY Rent 90 days
APPEAL TO THE BOARD OF FINANCE AND REVENUE
An appeal must be received by the Board of Finance and Revenue within a specific number of days from the
decision.The specific number of days for each type of decision is below.
mailing date of the Board of Appeals'
Liquid Fuel Tax TYPE OF DECISION
Sales/Use Tax,Fuel Use Tax,Inheritance Tax Refund,Malt Beverage Tax,Cigarette Tax,Corporation Taxes, NUMBER OF DAYS
Motor Carrier Road Tax,Oil Company Franchise Tax,Personal Income Tau(includin 60 days
Employer Withholding,Property Tax/Rent Rebate,Realty Transfer Tax
g jeopardy assessment),
90 days
APPEAL TO ORPHANS'COURT
An appeal must be received at the appropriate county courthouse by the a
mailing date of the Board of Appeals'decision on an a PP�opriate county Orphans'Court within a specific number of days from the
ppraisement.The specific number of days for the type of decision is below.
Inheritance Tax decision on an appraisement TYPE OF DECISION
NUMBER OF DAYS
60 days
APPEAL TO COMMONWEALTH COURT
An appeal must be received by Commonwealth Court within a specific number of days from the mailing date of
decision.The specific number of days for each
type of decision is below. the Board of Finance and Revenue
Sales/Use Tax,Fuel Use Tax,Liquid Fuels Tax,►vlalot g e e a'ge�Ta�c,Cigarette Tax,Corporation T
Carrier Road Tax,Oil Com an Franchise Tax,P e r s o n a l I n c o m e Tax(inc ludin eo ard assessment), Em lo er NUMBER OF DAYS
W i t h h o l d i n g,P r o e T p y �e s,M o t o r
P rt y ax/Rent Rebate,Realty Transfer Tax g� p y p y
Inheritance Tax 30 days
(from Orphans Court's decision)
,