HomeMy WebLinkAbout10-19-90
~ ".-"" ,. ",-..,
\':I'
.~':'_.: &.iI
.~.-- .
c '.
ACN
COMMONWEAL TM OF PENNSYlVANIA
Dep~R1VENT Of R~vENUE
BUREAU Of INDIVIDUAL TAXES
DEP1, 280601
HARRISBURG, P?- \7128-0601
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX
101
ESTATE OF Robert M. Mumma
OATE OF DEATH 04-12-86
NOTE: TO INSURE PROPER CREDIT
PAYMENT TO THE REGISTER
DATE 10-16-90
FILE NO.
COUNTY Cumber land
TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH
OF WILLS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT".
YOUR TAX
Arthur L. Klein, Esq.
c/o Morgan, et al.
2000 One Logan Square
Philadelphia, FA 19103
REMIT PAYMENT TO:
Register of Wills
Cumberland Co. Courthouse
Carlisle, PA 17013
Amount Remitted
CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS ......
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REV-1547 EX (12-88)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE DR DISALLOWANCE OF DEDUCTIONS A~~SSE~ENT OF TAX
ESTATE OF Robert M. Mumma FILE NO. 2186-0398 ACN 1 01 s#.'~: DATE 1 0-A~90
c: LJ
rr- r.:J
See Att~hed tAA.ice'l
'--J
T AX RETURN WAS: { } ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN. BASED ON: Original Return
1. Rea! Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule Cl
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property {Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
I XX) CHANGED
C~.
3,927,446.00
25,638.00
9,930,172.00
358,451.00
1,871,251.00
.00
.00
(11
( 2)
{ 3}
{ 4}
( 5)
( 6)
( 7)
( 8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
E"Kpenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule Il
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governmental Bequests (Schedule J)
14. Net Value of Estate Subject to Tax
NOTE: If an assessment was issued previously, lines
reflect figur-es that include the total of ALL
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
T AX CREDITS:
19) 445.586.65
{1m 4.583.031.00
{Ill
(121
(131
(14)
14, 15 and/or 16 and 17 wi 11
returns assessed to date.
(15) 11.084. '340. '35 X.06=
(16) .00 X.15=
{1?1
'-0
~
,
'1
d;
1
16,112,958.00
5.028.617.65
11.084.340.35
.00
11.084. '340.35
665.060.43
.00
665.060.43
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST (-)
07-10-86 228835 21,052.63 400,000.00
07-20-87 320483 11,391.02 205,257.00
Interest is charged from 07 21 87 to 10 31-90 at the TOTAL TAX CREDIT 61; ..018.h1
rates applicable as outlined on the reverse side of f----
BALANCE OF TAX DUE 50141.82
this form.* ~40 INTEREST 17.425.6g
* IF PAID AFTER THIS DATE SEE ~REVERSE FOR CALCULA TIO TOTAL DUE 67,567.51
OF ADDITIONAL INTEREST
\IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CRI. NO PAYMENT IS REQUIRFnI
RESERV A TION: Estates of decedents dying on or before December 12, 1982 - - If any future interest in the estate is
transferred in possession or enjoyment to Class B (coJJateraD beneficiaries of the decedent after the expiration of any estate
for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class 8 {collateral} rate on any such future interest.
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CRJ:
08JECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
INTEREST:
Inheritance and Estate Tax Act. Act 255 of 1982 (72 Pa. C.S.
To fulfill the requirements of Section 1740 of the
Section 1740).
Detach the top portion of this Notice and submit with your payment to the Register of
reverse side.
--Make check or money order payable to: REGISTER OF WILLS, AGENT.
All payments received shall first be applied to any interest which may be due, with any
Wills printed on
remainder applied to the tax.
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-1313l, Applications are available at the Office
of the Register of Wills, any of the 24 Revenue District Offices, or from the Department's 24-hour
Forms Ordering telephone lines in Harrisburg - (717) 787-8094. in Philadelphia - (215) 560-2065,
or in Pittsburgh - (412) 565-3601.
Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions, or assessment of
tax (including discount or interest) as shown on this Notice may object within sixty (601 days of receipt of this
Notice by:
--written protest to the PA Department of Revenue. Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021. OR
--election to have the matter determined at the audit of the account of the personal representative, OR
- -appeal to the Orphans' Court
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,Dept. 280601, Harrisburg, PA 17128-0601.
17171 787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" {REV- 1 50 1) for an
explanation of administratively correctable e"rrors. .
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six
(8%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1. 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 1989 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1986 10% .000274
1983 16% .000438 1987 9% .000247
1984 11% .000301 1988 11% .000301
1985 13% .000356 1989 11% .000301
--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 fifteen {15l days
beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice,
additional interest must be calculated.
REV_1470EXI6_811)
-ti!-
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYlVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME
SCHEDULE ITEM
NO.
C 5
A 8
H AS
H Bl
H B2
H Cl
H C3
I 32
I 35
I 32
35
FilE NUMBER
Robert M. Mu....a
ACN
EXPLANATION OF CHANGES
Adjusted to $9 , 795,024.
Real estate outside. of Pennsylvania is not taxable.
Mausoleum expense suspended.
This debt may be submitted on a supplemental return.
Adjusted to $145,000.
Adjusted to $128,800.
Disallowed interest on Federal Estate Tax and Inheritance Tax.
Miscellaneous cost will total $19,103,08.
Adjusted to $77,878.31.
Decreased to $476,700.
Decreased to $15,750.
Interest Disallowed and not verified.
TAX EXAMINER,
John M. Ross/Martha Miller
PAGE 1 of 1
641
21-86-0398
101