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HomeMy WebLinkAbout09-24-14 NOTICE OF INHERITANCE TAX p@nnsyLvania BUREAU OF INDIVIDUAL TAXES 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 17128.0661 JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF PERRY HELEN M DATE OF DEATH 10-10-2012 FILE NUMBER "'�t - ,1..'.-(q'j COUNTY CUMBERLAND SSN/DC LINDA J PERRY ACN 13157449 PO BOX 925 APPEAL BY DATE:11-21-2014 ALPHARETTA GA 30 00 9-0 925 (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-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: 09-22-2014 ESTATE OF: PERRY HELEN M DATE OF DEATH:10-10-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13157449 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : DOlUIOD08374507 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 08-01-2000 Account Balance 3,314.76 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 552.47 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 552.47 REGISTER OF WILLS�IT THE Tax Rate v .15 ABOVE AQARESS. NRE I;YEVK Tax Due 82.87 OR MONE R9 R PAY BL€11T: "REGIST � WILI ' ARq." TAX CREDITS: rn PAYMENT RECEIPT DISCOUNT i+} (-" M !V i -�T F:I DATE NUMBER INTEREST/PEN PAID C-} AMOUNT PAID �. 'n III —i r cn a w INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 82.87 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.04 TOTAL DUE 85.91 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. `I\ 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). PAYMENTI Detach the top portion of this notice and submit with your Payment to the Register of Wius 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.stato.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: 1-800-447-3620 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraixe.nt, 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.boardofappoals.state.pa.us on or before the 60-dav 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, PD 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 Be. 280601, Harrisburg, PA 17128.0601 or call (717) 7a7-6505. 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-P.rtieipation penalty is computed on the total of the tax and interest assesmd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period- This non-particy,ation Penalty is appealable In the some opener 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 abarged 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 1902 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-15011, the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.P..us. The..Pplicable interest rates for 2007 through 2014 aro: E Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 2007 8% .000219 2008 7Y, .000192 2009 5Y, .000137 2010 4Y. .00d330 2011-2014 3% .000082 Interest is calculated as fall cw.s 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 PO BOX 288601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF PERRY HELEN M DATE OF DEATH 10-10'-2012 FILE NUMBER ?I-�`1-cm COUNTY UMBERLAND SSN/DC C T PERRY ACN 13157450 PO BOX 925 APPEAL BY DATE:11-21-2014 AL'PHARETTA GA 30009-0925 (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 --I' RETAIN LOWER PORTION FOR YOUR RECORDS 't"" 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: 09-22-2014 ESTATE OF: PERRY HELEN M DATE OF DEATH:10-10-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13157450 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : 001010008374507 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-01-2000 Account Balance 3,314.76 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 552.47 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 552.47 REGISTER OF WILLS AT THE Tax Rate X , 15 ABOVE ADDRESS. MAKE CHECK Tax Due 82.87 OR MONEY "DER PAYA"E TO a "REGISTER 1:9 ILLS;-AG rn TAX CREDITS: i PAYMENT RECEIPT DISCOUNT (+) C'y -'r) Cf) 7�3 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID :„b )r (- N ,.„f p -n rt -.s -c :ter C3 c ; --n o M ,.) CPI tci) C7 INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 82.87 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.04 TOTAL DUE 85.91 + 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. �C(} 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 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 Pennsyl vania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.stato.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: Am 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 do" 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, PD 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. 1STRATIVE 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" (RFV-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 nPn-participation penalty is computed on the total of the tax and interest as5esabd and net Paid before Jan. 18,. 1996, the first day after the end of the tax amnesty Period. This non-particwation Penalty is appealable in the same elnner 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, Texas which became delinquent before Jan. 1, 1982, beer 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. 3982 will bear interest at a rate which varies from year to rear with the rate announced by thank Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-I50ll, 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 aro: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2014 3Z .000082 Interest i5 calculated as fellowsl 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 date of the assessment. If payment is made after the Interest computation date shmenon the notice, additional interest must Ire calculated.