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HomeMy WebLinkAbout08-25-14 pennsylvanE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX I DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR pfSALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17228-0601 JOINTLY HELD OR TRUST ASSETS DATE 08-25-2014 ESTATE OF SOMMA DONALD J DATE OF DEATH 08-08-2012 FILE NUMBER -„'-14- Mg COUNTY CUMBERLAND SSN/DC ** DEBORAH A SOMMA ACN 13149801 1880 ESTHER DR APPEAL BY DATE:10-24-2014 CARLISLE PA 17013-1095 (See reverse side under Objections) Amount Remitted l •-- MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4— -'-'--'---'-”- ------------_-__----------`---------__-_' 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: 08-25-2014 ESTATE OF:SOMMA DONALD J DATE OF DEATH:08-08-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13149801 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1381105173 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 06-26-2012 Account Balance 2,100.23 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1,050. 12 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,050.12 REGISTER OF WILLS AT Tql, Tax Rate x .15 ABOVE ADDRESS G> MAKE Ct&K Tax Due 157.52 OR MONEY ORDEf PAO(ABLE _ : n "REGISTER OF W.UL4, AG4."2 TAX CREDITS: ITI n -f o m r�> m M PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID r- ;p CEI ;J C7 DATE NUMBER INTEREST/PEN PAID C-) C7 -.y r O INTEREST IS CHARGED THROUGH 09.02.2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 157.52 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 6.23 TOTAL DUE 163.75 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. (•J 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 Wil s 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: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appreisment, 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.boardofappeals.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 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. ISTRAT'IVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Bureau of Individual Taxes, AT'TN: 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 far a Resident Decedent" (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-part icipation penalty is computed on the total of the tax and interest assesmd and not 1 paid before Jan. 1B, 1996, the first day after the and of the tax amnesty period. This non-particmation penalty is appealable in the same manner and in the the same time Period as you would appeal the tax and 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. 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 _ L year to Year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be a found in the Pennsylvania Resident Instruction Booklet (REV-1561), the Pennsylvania Non-Resident Instruction F Booklet (REV-1.736) or on the Department of Rev enua Web site www.rove.uo.st.te.p..us. The applicable interest rates for 2007 through 2614 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 2019 4% .060116 201.1-2014 3Y. .000082 Interest is calculated as followst 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 date 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 L�RC PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-I5S EX AFP (12-13) HARRISBURG PA 17126-0601 JOINTLY HELD OR TRUST ASSETS DATE 08-25-2014 ESTATE OF SOMMA DONALD J DATE OF DEATH 08-08-2012 FILE NUMBER At 1� � .-'(may COUNTY At SSN/DC iX ANDREW J SOMMA ACN 13149802 125 LONG VW APPEAL BY DATE:10-24-2014 CARLISLE PA 17013-8133 (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 '— REV-154$ 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: 08-25-2014 ESTATE OF:SOMMA DONALD J DATE OF DEATH:08-08-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13149802 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1381105173 TYPE OF ACCOUNT: ( )SAVINGS { )0 CHECKING C )TRUST t )TIME CERTIFICATE DATE ESTABLISHED 06-26-2012 Account Balance 2,100.23 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 11050. 12 UPPER PORTION OF THIS NOTICE Debts and Deductions . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,050.12 REGISTER OF WILLS AT THE Tax Rate r .15 ABOVE ADDRESS. MArg CHECK Tax Due 157.52 OR MONEY RDER PAYMLE J'bOm "REGISTER•OFgWILLS:mAGF TO' TAX CREDITS: M 'a 73 PAYMENT RECEIPT DISCOUNT C+7 = r' IV "'"t O DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID + - C11 � 0 � t rJ I !T7 O � INTEREST IS CHARGED THROUGH 09-02-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 157.52 REVERSE SIDE OF THIS FORM INTEREST AND PEN, 6.23 TOTAL DUE 163.75 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + l IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. it SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance aad 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-3313). Applications are available from the Department's Web site at www.revenue.state,pe.us, any Register of Wills or Revenue District Office or from the Department's 24-hqur answering service: 1-800.362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447.3020 (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 Revenue, Board of Appeals by filing a protest online at www boardel'appeals.state.p.... on er before the 68-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 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 foxed; or B) Elect to have the matter determined at the audit of the Personal representative account; or AMIN- 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 Decedent" (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 an the total of the tax and interest assessed and not i paid before Jan. 18, 1996, the first day after the end 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 tax and 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, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent an 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.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 7% .000192 2009 SY. .000137 2010 47. .000110 2011.2014 39 .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 15 days beyond the data of the assessment. If payment is made after the interest computation date shewnon the notice, additional interest must be calculated.