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BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE %7
PO BOX 280661 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-2548 EX AFP (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 09-15-2014
ESTATE OF MCDONALD LOIS J
DATE OF DEATH 02-16-20�13(�,
FILE NUMBERi.-'t '
COUNTY CUMBERLAND
SSN/DC
DEBRA L LEWANDOWSKI ACN 13155365
1816 KRYSTLE DR APPEAL BY DATE:11-14-2014
LANCASTER PA 17602-4142 (See reverse side under Objections)
Amount Remitted F 7
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
I COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4—
-`-'_-`___________________________________________
REV-1548 EX AFP C22-13)
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:MCDONALD LOIS J DATE OF DEATH:02-16-2013 COUNTY:CUMBERLAND
FILE NO. : S-S/D.C. NO. : ACN: 13155365
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 0081066961
TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 11-15-2005
Account Balance 12,423.25 NOTE: 'TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 6,211 .63 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 6,211.63 REGISTER OF WILLS AT THE
Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK
Tax Due 931.74 - OR MONEY ORDER PAYABLE I0:
"REGIS T�R OF WILVS, AteNT.'"
TAX CREDITS: '� .:t) crn i
PAYMENT RECEIPT DISCOUNT Cr) ::
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID IT1 —,_ C
� r t✓ ,ors C'n
LF1 � �y
> o a
. « `TI -n n
w1 N r- M
Cn a
CNO n
INTEREST IS CHARGED THROUGH 09-23-2014 TOTAL TAX PAYMENT ' .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 931 .74
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 23.76
TOTAL DUE 955.50
+ 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 Wil s printed on the
reverse side, Make cback 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.raven.e.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: I-B00-447-3020 (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.b..rdof.ppoals.st.t..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 .mbar 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.d; 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 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 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 dalinouent 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 Nam Resident Instruction
Booklet (REV-1736) or on the Department of Revenue Web site www.rovenu..st.t..P.,.s.
The aPplicabla interest rates for 2007 through 2014 are:
7 Interest Daily Interest Daily Interest Daily
Le r Rate Factor 12r Rate Factor Y-2ar Rate Factor
2007 8% .000219 2008 7X .000192 2009 BY .000137
2010 4X .000110 2011-2014 37 .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 data shownon the
notice, additional interest must be calculated.