HomeMy WebLinkAbout11-03-14 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX�11-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG,PA 1 7 1 28-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
N0. CD 019877
PROCTOR JAMES
35 E HIGH STREET SUITE 202
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
-------- fold
'_"""" ________
101 � 5433.62
ESTATE INFORMATION: ssN: � I
FILE NUMBER: 2114-0349 I
DECEDENT NAME: LINE HENRY I
DATE OF PAYMENT: 1 1/O5/2014 I
POSTMARK DATE: 1 O/31/201 4 I
CouNTY: CUMBERLAND �
DATE OF DEATH: 02/25/2014 I
�
TOTAL AMOUNT PAID: 5433.62
REMARKS: RECEIPT TO ATTY
CHECK# 1078
INITIALS: HMW
SEAL RECEIVED BY: LISA M. GRAYSON, ESQ.
REGISTER OF WILLS
REGISTER OF WILLS
-�.-� �ames Proctor Law Office, LLC
,
October 31, 201=4
PA Department of Revenue
Bureau of Individual Taxes
Post Assessment Revie��� Unit
PO Box 280601
(�larrisbur��, PA 171?8-0601
Rc: Admiiiistr��tive Correction Request. E:state of I lenr� Line. File No. 21 14-0;-19
Dear Sir or Madam,
( am �vriting to request an administrative c�rrection ofsu�ject inheritance ta� return, for which [
rcceived a Notice of Inhcritance Tax Appraisement, Allo�vance,or Disallo���ance of De�luctions
�nd Assessment of Tas(REV-I�47) from your oftice dat�d ]O/2=�/2014.
The alleged en�or in this Notic��vas the e�clusion c�f cr�dit for payments madc within three
months of�death ofthe subject deccdent. As stated on the�•c��erse side ot'ihe RGV-1547, "ifanv
tax di�e is paid ��-ithin three calendar months after the decedent's deadi,a five perccnt discount oi�
the tax paid is allo���able." Because Mr. Linc dicd on f��ebruar�� 2�. ?Ol�{ and his estate's initial
inheritance tax payment was made on May 23,?01�4, his estate is entitled to a discount of five
percent of the tax due($3,�68.99)as reflecteci in his initial inheritance ta�return. 'I�herefore, the
exclusion ofthis discount has resulted in an inhrritancc ta�overchar�e of$173.4� to my client.
The proposed correction is to allo�v th� $173.45 deduction, �vhich �vould mak�the total additional
inheritance tax due$�t33.6?. 1 ha���submitted pa}ment of$-133.62 amount per the instructions on
the REV-1�47 noticc in order to avoid incurring interest on this account, �vhich per the notice will
apply to all amounts duc after 1 1/25/201�. All documentation related to this requesc has been
enclosed for vour reviea�.
Please feel free to contact me via email at le�al�ci�jamesproctorla�v.com or Uhone at (717) ��9-
0123 ii'you have any quc,stions.
V�r�� trul}�yoin�s,
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;;-t��ti�.e��l.-_J�����f� � �
/�zmes L. Proctor,Sr. �� e `,�'�
�At�orne}� for Gstate of 1leniy Li , �---�
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35 East High 5treet, Suite 202, Carlisle, PA 17013 717.559.0123 legal@jamesproctorlaw.com
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NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF iNnivinun�'rnxEs ��PRAISEMENT, ALLOWANCE OR DISALLOWANCE
� �I �OCF DEDUCTIONS AND ASSESSMENT OF TAX ' DEPARTMENTOFREVENUE
INHERITANCE TAX DIVz$, REV-1547 IX AFP C08-13)
PO BOX 280601��1� S\!;l� � k''� ti J
HARRISBURG PA��'i�l 8�b�
�--_- DATE 10-27-2014
Q���';=�,(c.. , ESTATE OF LINE HENRY
���i^ DATE OF DEATH 02-25-2014
FILE NUMBER 21 14-0349
PROCTOR J JAMES � COUNTY CUMBERLAND
STE 202 ACN 101
APPEAL DATE: 12-26-2014
35 E H I 6 H S T (See reverse side under Objections)
CARLISLE PA 17013-3052 Amount Remitted
33.�._
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LTN� �--► ��TAIN LOWER PORTION FOR YOUR RECORDS F—
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