HomeMy WebLinkAbout12-15-14 (2) INHER
TANCE TAX
RECORD IADJUSTMENT ig pennsylvania
JOINTLY HELD OR TRUST ASSETS DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES _r
INHERITANCE TAX DIVISION REV-1604 EX AFP (11-14)
HA BOXRIS URG 01
PA RECORDED OFFICE OF
HARRISBURG PA 17128-0601
REGISTER OF WILLS DATE 12-05-2014
r 'ESTATE OF KOHLHAAS PHILIP C
07-28-2013
2014 OEC 1s PM 12
FILE NUMBERATE OFTH 21 14-0649
COUNTY CUMBERLAND
CLERK OF SSN/DC
DEREK C KOHLHAAS
C/0 DARRELL DETHLEFS ORPHANS, COURT ACN 13143378
2132 MARKET ST
CUMBERLAND u } , P�1 Amount Remitted
CAMP HILL PA 17011-4706
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
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REV-1604 EX AFP C11-14)
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 12-05-2014
ESTATE OF: KOHLHAAS PHILIP C DATE OF DEATH: 07-28-2013 COUNTY: CUMBERLAND
FILE NO. : 21 14-0649 S.S/D.C. NO. : ACN: 13143378
ADJUSTMENT BASED ON: PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION : MEMBERS 1sT FCU ACCOUNT NO. : 13797-11
TYPE OF ACCOUNT: C ) SAVINGS ( X) CHECKING ( ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 12-26-1989
Account Balance •00 NOTE: TO ENSURE PROPER CREDIT TO YOUR
Percent Taxable X 0.500 ACCOUNT, SUBMIT THE UPPER PORTION
Amount Subject to Tax •00 OF THIS NOTICE WITH YOUR TAX
Debts and Deductions - •00 PAYMENT TO THE REGISTER OF WILLS
Taxable Amount •00 AT THE ADDRESS SHOWN ABOVE.
Tax Rate X .045 MAKE CHECK OR MONEY ORDER PAYABLE
Tax Due •00 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. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. \
V
BOARD OF APPEALS
pennsylvania
P o Box 281021 DEPARTMENT OF REVENUE
HARRISBURG,PA 17128-1021 RECORDED OFFICE OF
REGISTER OF WILLS
20I� 1S pM 1217
f CLERK OF
ATTN: DARRELL C DETHLEFS ORPHANS' C O U R�N RE ESTATE OF:
DETHLEFS PYKOSH LAW GIOMM E4C-A f,C C 0
2132 MARKET ST MHLHAAS PHILIP C
CAMP HILL, PA 17011
DOCKET NO. : 1416571 & 1416573
TAX TYPE: Inheritance
APPEAL TYPE Protest
FILE NUMBER: 2114-0649
ACN: 13143377 & 13143378
APPRAISEMENT: -7/14/2014
PETITION FILED: 8/4/2014
EXAMINER: Holly Moore
Direct Dial: (717) 783-7905
Fax: (717) 787-7270
Email:holmoore@pa.gov
MAILING DATE: November 18, 2014
DECISION AND ORDER
On July 14, 2014,the Department issued appraisements and assessments for ACN's
13143377 and 13143378 that notified Derek Kohlhaas he was liable for the payment of tax on two
jointly held Members 1St FCU accounts. Petitioner disagrees with the assessments and indicates the
accounts were owned solely by Derek Kohlhaas.
A review of the signature card submitted for the accounts indicate the accounts were not joint
accounts and solely held by Derek Kohlhass.
Accordingly, it is hereby Ordered that the protests are sustained. The Department should
strike RCN's 13143377 and 13143378.
FOR THE BOARD OF APPEALS
Lauren Zaccarelli, Chair
Any appeal from this decision must be filed with the Orphans' Court within sixty (60) days of
receipt of this decision. A copy of the appeal should be served on the Department of Revenue,
Office of Chicf Counsel, P.O. Box 281061, Harrisburg, Pa 17128-1061.
Any applicable notice reflecting any changes to the account pursuant to the Board's Decision and
Order may be mailed to you by the appropriate bureau.
KOHLHAAS PHILIP C Page 2 of 2
BOARD DOCKET NO. 1416573
Please be advised that all evidence submitted in conjunction with this appeal becomes the property
of the commonwealth of Pennsylvania and will not be returned.
If you require this information in an alternate format under the provisions of Americans with
Disabilities Act of 1990,please call 717.783.3664, or for services for taxpayers with special hearing
and speaking needs: 1.800.447.3020 (TT only).
Board of Appeals
P0 Box 281-021. Harrisburg; PA 171.28 1 717.783.3664 ! ww�,i.reveriue.s:-ate.pa.us`