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Home My WebLink About09-15-14 pennsylvanE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 09-15-2014 ESTATE OF DIGIOVANNI HOLLY L DATE OF DEATH 06-29-2014 FILE NUMBER c3tl-14-tagb COUNTY CUMBERLAND SSN/DC GABRIELLE DIGIOVANNI ACN 14139752 142 SABLE DR APPEAL BY DATE:11-14-2014 CARLISLE PA 17013-3120 (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 F REY-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: 09-15-2014 ESTATE OF:DIGIOVANNI HOLLY L DATE OF DEATH:06-29-2014 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 14139752 TAX RETURN WAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 368508-00 i TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 09-28-2009 Account Balance 17,835.82 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 8,917.51 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 8,917.51 REGISTER OF WILLS AT THE Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK Tax Due 401 .31 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: rr+T PAYMENT RECEIPT DISCOUNT (r) FT1 C-O DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID CO a'1 ) C? p iff 1 LO rn rn " c17 to O c.7 v r �u Iv Cf) o PAYMENT MUST BE MADE BY 03-30-2015*. TOTAL TAX PAYMENT .00 BALANE OF TAX DUE 401.31 INTERCEST AND PEN. .00 TOTAL DUE 401 .31 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 0 IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. `1(� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. T 4 PURPOSE OF NOTICE. To fulfill the requi...ants 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 Win. 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 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..s. any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: I-B00-362.2050; services for tax Payers with special hearing and/or speaking needs, 1.800-447-3020 (TT only). OBJECTIONS: Am party in interest not satisfied with the aparalsmont, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown an this notice may obiect 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.boord f&PPe.Is.st.t*.P..us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirvation number and processed data from the Board of Appeals Web site. You may also send a written pretest 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 ADNIN- 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. Sae Page 4 of "Instructions for Inheritance Tax Return for a Resident Decadent' (REV-1501) for an explanation of administratively correctable errors. DISCOUNTS 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 nom 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 antl of the tax amnesty period. This non-participation penalty is appealable in the sane Panne, and in the the same time period as you would appeal the tax and interest that has been assessed as indicated.a this native. INTEREST, Interest is charged beginning with first day of delinquency or 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 annu.calculated at A daily rate of 0.000)64. All taxes which became delinquent on or after Jan. 1.)?82 will bear interest at a rate which varies from yea, 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 Hoa-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.rev.nue.state.Pa.us. The applicabl. interest rates far 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rata Factor Year Rate factor 2007 BY. .000219 2008 7X .000192 2009 541. .000137 2010 -=- as 400110 2011-2014 3X .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT S 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 shown.. the ..tics, additional interest must be calculated. s REV-1410 EX(01,10) �y p 700505825 pennsytvarna INHERITANCE TAX 191-46-0080 1 t DEPARTMENT OF REVENUE 06129/2014 EXPLANATION BUREAU OFINDIVTDUACTAXES OF CHANGES PO Box 280801 HARRISBUBG.PA 171 DECEDENT'S NAME Holly Digivanni 700505825 REVIEWED BY Robin!Agent 191 AcN 14139752 ITEM SCHEDULE NO, EXPLANATION OF CHANGES Please be advised that the execution of a joint tenancy contract (signature card) which provides that all monies are payable to either surviving party is sufficient to establish Commonwealth's right to tax. The Supreme Court in Olson Estate 447 PA 483 (1972) held that under Section 241 (9108 of the Pennsylvania Inheritance Estate Tax Act of 1995), such accounts are taxable in proportion to the number of joint tenants. The court rejected the convenience account argument by noting that under Section 241 (9108), it is proper to apply principles of ownership to determine the taxable portion of a joint bank account. •µ rn m c>. M r _ cr r rn rn -ri -n 4'7 O -n -n D C= H — C7 --� m i r\> rn t"D u> Q � w Row Page 1