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HomeMy WebLinkAbout09-09-14 pennsytvanE NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES ��+ }�F �]. �N DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION REC� DCDG bN '�' Pf CE Oft DISALLOWANCE REV-1548 EX AFP tit-1 T) PO BOX 280607 L/� T(-�jC I �3S',�'y {,D" SSESSMEN7 Of TAX ON HARRISBURG PA 17128-0601 REV IS 1 C1aINEWM ,'))R TRUST ASSETS u �y �I�yy DATE 09-09-2014 2014 SEP 9 Pii 07 3 02ESTATE OF ALLISON CARL D DATE OF DEATH 09-07-2013 CLLR FILE NUMBER N-IL4-'g b2 COUNTY CUMBERLAND ORPHANS' COURT SSN/DC THELMA R ALLISON CUMBERLAND CO., PA ACN 13153995 408 MAPLE HILL AVE APPEAL BY DATE:11-08-2014 SHIPPENSBURG PA 17257-8911 (See reverse side under Objections) Amount Remitted F MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 - CUT ALONG THIS LINE —0' RETAIN LOWER PORTION FOR YOUR RECORDS +— ____________________________________________________________________ REY-1548 EX AFP t12-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, -ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 09-09-2014 ESTATE OF:ALLISON CARL D DATE OF DEATH:09-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13153995 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6100798216 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 03-29-1980 Account Balance 7,232.34 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3,616.17 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 3,616.17 REGISTER OF WILLS AT THE Tax Rate v •00 ABOVE ADDRESS. MAKE CHECK Tax Due .DD OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 • 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. ryt 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. t72 P.S. Section 9140). PAYMENT, Detach the tap portion of this notice and submit with year payment to the Register of WiIlS printed an the reverse side. Make check at 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 an the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RFV-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 an this notice may obdect within 60 days of the data of receipt of this notice by' A) Protest to the PA Department of Revenue, Board of Appeals by filing A protest online at wwa.boardofopPo.1s.state.oa.us on or before the 60-day appeal period expires. In order for an electronic prate5t 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 fazed; 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 an this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PD Box 280601. Harrisburg, PA 17128-0601 or call TIM 787-6505. See Page 4 of "'Instructions far Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is Paid within throe 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 ass"Md and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-partici ation 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 ar nine months and one day from the date of death to the data 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 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 BY .000219 2008 7Y. .000192 2009 5% .000137 2010 4V .000110 2011-2014 31/ .000082 Interest is calculated as follows: INTEREST : BALANCE OF TAX UNPAID X HUNGER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculation to15 days beyond the date of the assessment. If Payment is made after the interest computation data shaman 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 T PO Box 280601 � RECO„Q ESE CTIO S,AND ASSESSMENT OF TAX ON REV-IVB EX AFP (12-13) HARRISBURG PA 17128-0601 1, f9jj 1J�9 E OR TRUST ASSETS REGISTER OF WILLS DATE 09-09-2014 t� bm ��7I ESTATE OF ALLISON CARL D ?UI�1q 5EP 9 Pty 3 UZ FFILE NUMBERTH �.' lq-56-Z COUNTY CUMBERLAND CLERK OF SSN/DC THELMA R ALLISON ORPHANS' COURT ACN 13153996 408 MAPLE HILL AVE ((���q RR��k�}iiAp APPEAL BY DATE:11-08-2014 SHIPPENSBURG PAC14' g-564 111) Co., pt, (See reverse side underObjeetions) 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-1548 EX AfP C12-I3) "' ' NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 09-09-2014 ESTATE OF:ALLISON CARL D DATE OF DEATH:09-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. . ACN: 13153996 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6106390006 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-22-2002 Account Balance 27,490.94 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 13,745.47 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 13,745.47 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT.^ TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID L-7 TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .DO TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. r IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. ALL 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 F.S. Section 9140). PAYMENT: Detach the too Portion of this notice and submit with your payment to the Register of Wigs 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 net 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 services 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (IT only). OBJECTIONSt Any Party in interest not satisfied with the appr.is.e.t, allewaoce 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.boardofappeal5.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 data from the Board of Appeals Web sit-. 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. 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 nan-participation Penalty is computed on the total of the tax and interest assessd and net Paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-participation Penalty is appealable in the same mtnner 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 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 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 BY .000219 2008 7/. ,000192 2009 5Y 1000137 2010 4Y. .000110 2011-2014 37. .080082 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 t015 days beyond the data of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated. I 17pennsytvania BUREAU OF IX DIVISION TAXES, C0 Deb rNf,O�,T{,I�CE/�O,Fq INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TA% OIVIS ION '� REVVRUZ VR�l�'�4�''S9'l •iNFLOWASSE OR DISALLOWANCE PO BOX URG 280601 PA REGI�IM.I�OL C LDD OR TRUSTS ASSETS AX ON REV-1549 EX AFP {72-13} HARRISBURG PA 77128-0601 !S V JO WE ry ttt�� C p;n {ry DATE 09-09-2014 ?011 sEF 9 111 3 V2 ESTATE OF ALLISON CARL D DATE OF DEATH 09-07-2013 CLERK OF FILE NUMBER �21 r1 tt-B6-1 ORPHAN J, CCt7RT COUNTY CUMBERLAND .SSN/DC THELMA R ALLISOMCOMOERUND CO., PA ACN 13153997 408 MAPLE HILL AVE APPEAL BY DATE:11-08-2014 SHIPPENSBURG PA 17257-8911 {See reverse side under Objections} Amount Remitted F 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 4— -------'-'----'-'-^--`-------------------------------------------------------------------- REV-2548 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: 09-09-2014 ESTATE OF:ALLISON CARL D DATE OF DEATH:09-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13153997 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION- CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6245647652 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 03-02-2005 Account Balance 11b 561.57 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 58,280.79 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 58,280.79 REGISTER OF WILLS AT THE Tax Rate X .00 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE .00 h 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. r 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 ITT 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 oblect 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.bOardofap Peals.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 fazed; 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 Be. 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance 'fax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNTx If any tox due is Paid within three calendar months after the decedent's death, a five Percent discount of the tax Paid I. 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 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 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 0.0001.64. 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 CREV-15013" the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site ww.revetmm.stake.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 2D07 8Y. .000219 2008 77 .000192 2009 5% .000137 2918 47 .000110 2011-2014 3Y, .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 dote of the assessment, If payment is made after the interest computation dote shownon the notice, additional interest most be calculated.