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HomeMy WebLinkAbout08-25-14 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT Of REVENUE INHERITANCE TAX DTYISTON APPRAISEMENT: ALLOWANCE DR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP f12-I3) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 08-25-2014 ESTATE OF MENGEL CHESTER R DATE OF DEATH 03-02-20p13�, FILE NUMBER I(..�.- po COUNTY UMBERLAND SSN/DC NICOLEE MENG£LHILTZ ACN 13149959 359 EQUUS DR APPEAL BY DATE:10-24-2014 CAMP HILL PA 17011-8355 (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 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: 08-25-2014 ESTATE OF: MENGEL CHESTER R DATE OF DEATH:03-02-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13149954 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: METRO BANK ACCOUNT NO. : 538256074 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED D9-08-2008 Account Balance 1 ,674.31 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 837. 16 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 837.16 REGISTER OF WILLS AT THE Tax Rate Y .15 ABOVE ADDRESS. ,MAKE CHECK Tax Due 125.57 OR MONEr>ORDER PPABL,-6 A: ^REGIST (OF WILLS. gEg." TAX CREDITS: C~ PAYMENT RECEIPT DISCOUNT C+) --1 C7 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 'p. rQ M ITI CJl C7 Co O 7-3 � C7 F� f - M " - cV C- -i 4 : {n > INTEREST IS CHARGED THROUGH 09-02-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 125.57 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.82 TOTAL DUE 12$.34 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 Wins 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 ar 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 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 data of receipt of this notice by: A) Pretest to the PA Department of Revenue, Board of Appeals by filing a protest online at . board.faPP..ls.statq.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 Be. 281021, Harrisburg, PA 17128-1021. Petitions may not be fax ad; 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 Decedent" (REV-1501] i for an explanation of administratively correctable errors. I 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 assessed and not 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 ranner 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 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 wee.rovanue.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 5% .O00137 2010 4% .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 date of the assessment. If Payment is made after the interest computation date h.non the notice, additional interest must be calculated.