HomeMy WebLinkAbout10-30-09 COMMONWEALTH OF PENNSVLVANIA
OEPARTMENT OF REVEN�E
- ---^� ���NOiICE OF INHE0.ITANCE Tq% -
BURERU OF IN�IVIOOAL TPXES ' �ppppp;SEMENL PLLQWANCE OR OISALLOWANCE
INHEFIitNCE TAY OIVISION -.�OF�QE�UCTI�NS ANO ASSESSMENT OF TPX "
PO E�II 200601 � ,. _ _ .. �
IMRRISBORG PA 1]ItB-0601 REV-154i E% RFP (01-Y91
rrco'- ?'� - ( 7 DATE 10-26-2009
2"" '" � �� J � ESTATE OF WARNER BETTV A
DATE OF OEATX 07-30-2008
- _ FILE NOMBER 21 OB-1078
' . COONTV CUMBERLAND
RICHARU W STEVENSON �5,0 � ACN 101
MCNEES ETAL APPEAL OATE: 12-25-2009
PO BOX 1166 (SeerevusesideunderObjecfians)
HBG PA 17108-1166 peount kervitted 0
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE, PA 17013
C11T ALON6 THIS LINE ___ � RETAIN LOWER PORTION FOR_YOUR RECORDS H
"'"""'""'"'"""' '""""'"'""""""__""" """""'"' """'""
REV-354] EX AFP (01-09J NOTI[E OF INHERITANCE TA% APPRAISEMENT. ALLOWANCE OR
�ISALLOWANLE OF DEUUCTIONS AND ASSESSMENT OF TAX
ESTATE OF WARNER BETTV A FILE N0. �1 08-1078 pCN 101 OATE 10-26-2009
TCX RETOFN WRh ( XJ AC[EFTEO RS FILEO ( J CHANGEO
RESERVATION LONGERNIN6 FUTUkE INTEREST - SEE REVERSE
APPRRISEU VRLUE OF RETURN BASED ON: ORIGINAL RETIIRN
�. aeai estate cscneaul• a) u� .00 rvare: ro insure erocar
2. 5[acks antl BonEs (Sc�atlula B) «� ,00 retllf ta vaur ac unt.
3. Qasely He1E 5[ack/Partne�sM1ip [n[erest (Sc�eCule C) (;] �p submit t�e ueMor portlon
of f�Is form i[� yow
4. MortgaBes/Na[es Recelvable (SCFetlule Ul (4l .�� tas paymen[.
5. Las�/Bank �epos3[s/Mis<. Persanal Froverty [Sc�eEule E) (5l 6.459.69
6. JOlntiv �uneE Praperty (Sc�etlule F> (6) 165 813.99
�. iransre�s [scneauie �� cn 5.347.00
e. iotal assecs �e� 177.620.68
APPROVEO OEDUCTIONS AND EXEMPTIONS: 4�532.99
9. Funeral Ezpenses/REn. Costs/Xisc. Ezpenses (Sc�etlule N) (9J
10. Oabts/MortgaBe LIa�Sllfies/Lfens (Scbatlule ll QUJ 2.377. 16
Il. TotalOetlucfions <lU ��9� �-�S
lt. Net Valua ae iax aeturn ��2� 170.710.53
li. C�arltabla/Gavemmental BeQuests; Non-elacteE 9113 Trusts (Sc�eUule Jl (l3l '00
l4. Net Value of Estate SUEJec[ ta Tax ���� i�a.�io.sa
NOTE: If an assess�ani was issueE previouslY, 11nes 14, 15 and/or 16, 17, 18 antl 19 will
reflect flpu�e5 lhat Snclude the SaYal of ALl returns assessetl ko da[e.
ASSESSMENT OF TAX:
I5. Amowt af Llne 14 at Spousal rate Q5) '�� % �� _ .�0
l6. Amount of Line I4 kazable at Lineal/[1a55 A �ate (l6l 1�Or�10.rJ3 X �45 _ �r681.9�
I]. Amount of Llne 14 at Slbllnp re[e !I]) 'DO X 12 = .��
L8. Amount of Llne 14 taxaEle at Callate�al/Llass B ra[e [IB> .00 K 15 = .00
l9. v�i��ivai raa oue ��g�_ 7,681.97
TAX CRE�ITS:
p 0.ELEIPT OISCOONi Ul qqOUNT PAIO
ORTE NUMBER INTEREST/PEN FAIO (-0
10-29 4008 COUL047B 368.42 7�000.00
04-30-2009 CD011182 .00 313.55
TOTAL TAX CREUIT 7,681 .97
BALANCE OF TA% OIIE .DO
INTEREST ANU PEN. .00
TOTAL OIIE .00
M IF PAIO AFTER OATE IN�I[RTEO. SEE NEVERSE ( IF TOiAL UUE IS LESS THRN Il� No G4VMENT 6 REQOIRE�.
FOR CALNLATION OF AooIT[ONFL INTEREST. IF TOiAL UIIE [5 REFLECTEO AS A ^CREOIT^ (CRJ� V011 MAV 6E OUE �
A REFOXO. SEE REVERSE SIOE OG THIS GORM FOH [NSTROCTIONS.)
RESERVAiI�X� Estabs of tlecetlents MinB o r befo�e �ecenbe� 10r 1982 -- if a y £utwe inL�er( in Me ea<ata ia tramfematl
1n p ant to Class 9 Icollatvall bamflcia�iez oi S ¢ 4¢c¢4¢n[ af[e� t�e e ratloo of a estate far'
u�e�o��m.�r ��m. eo..o�.eaim nereev . :..iv � : en. �;snt to anore..e .�e a::.�:�e�a�.ra� x�ne�ita��e ra.e:
.e en. i..rm�ci.:: e mou.e.�.n �ae. o� a�. .��n r„e��a�i�oe�e.a.
PIIRPOSE OF
NOTILE: To fulfill t�a �aVuua�ents of Sactlon 0140 0£ tM1e InFe�i(ance anG Esta[e iai Act. Act 23 of }000. (]2 P.S.
Sectian 9140).
PAYNENi: ��tacM1 Me top portion ef Miz Na<ice an4 5u4�II vII� y mt to Me Repiste� oi Wills p�inteE on the rtverse zitle.
--Make cne<k o o�ea� o vaela to� REGiSTF.ROFWO.L$,pGEVT.
Gailure to pm�Mevta�. inte�ezt. antl p nalty Gue nay �asult in tM iilvnp oi e lien of nco�G in Me app�ap�lata cowty.
o� (�e �zzuance oi an O�pM1an s Cour< ci<ation.
ftEFVX� 60.): A �afunE ai a tix c�etllt, wFlch � not � estetl on Me Lu fteturn� n v be � aztetl bvi c epletinp a
"RPplSutlon £a� Re£untl of Pennrylvanla InFe�itance anE Esfa[e Tax^ [RW-1313)�.uApplicationz a aila0l¢
onlina at rxr .stab.oa.us, a v Regizte� o{ Willz ar Revenue osstrict Oftice, o� troe Me Oeva�bent's
24-M1ow a • Po� Po��z or'Eers: I-B�0-5634050{ serv�res Po� tazeme�z ritM1 zuecial heartnp anE/o�
ipaak�np noEs1nFB0YV44]d020 Ri only).
�lJECLIONS: 4m narry i interesk nat satlsfleJ vit� tM1e a ent, allovance o sallavan<e a£ Eetluctianz o ent a! tm
(incluEmp Elscount o inte�estl as z�orn on MizaXoiia �av obiect withln 60 Eavs of tFe tlate of receie[eof t�is notlu
M f[line o of Ma Pollwlnp:
^I) P�atest ta t�e PL Departnent af q¢venuer Boa�E ai Appealt. You e obiec< by filin9 a �o[eit online at
vw.boa�tlo£avoealz.ztate.oa.us o r' befa�e <M1e e �ation of t�evsisty-Jay a ee] o iotl. In o�Ert fo�
eLctronic p�o<est to be raliO��y m[ � anH�natlon nu�te� antl p seE tlab Roe t�a
9oa�tl of Rppeals rebzite. You m alse sentl a �itbn p�atest to: PR �epart�entrofBRe�enue. Boa�E of Appaal5.
P.O. Bo� 381031. Na�risbu�p� P1a1A08-1001. Petitionz mm �ot Ee Ia:¢tl.
B) Elactlon to M1are tM1e eatte� Jeie�nine4 at [�e auOit of Me accounf af tM1e penonel �ep�esen[ativa.
ADMIX- C) Appeal to ihe O�p�ans' Lour'f.
ISiF.�TIVE
LORRERIQNS: Factua] ¢ s 4iscave�eC on Nis a ent SM1oultl be atltlr'ezzetl i �itinp t P4 �epartn�nt a£ Revenue.
Eweau ai'Intllvltlual Taxez. ATTN: Pos[f4sxess�en[ ftcviev Wlp P.On Bai 200601. Ha��i50u�9. PA 1i129-0601
uctlons £a� In�eritance i a Return Po� a Fes�tlent
DecetlenP' (FEV-150U for an explanatian0of�aE�iniztrativelv ca�rectable er�ora.
mscooxr: s am ea. a�. . a.e ��mm en�.. cv �si.�aa. .o�m. arte. m. mo.a.�r: ao.m, a r,.e oa��a�< <sr.� m.�o��� or
m. �ss o..c .: :iiwoa.
vean�rv: rna �sx t.. . e:t. � artiao.a�o� n �si�v � o�eae oo en. eaea� ar me ea: a�a .�tere:� . :.e, a�e ooc
em ne�e�. �,��arv �e� tsse, me n�:eeam ara.��en. .�a or en. eaz a e.e. o aoa. rv: � - .�u�.wuo�
�diev . ..i.m. .o <n. . a�a �� rne �ne :aoe c.�e ea�.oe a: vo� �o�ie aooeai�m. <a: a�e i�te�e:e
o. : soo a.. .a��a� �
enae na: e..� a::.::.e a: .�e.<se.a o� em. �o<i=e.
txTtaesr: x�e.r:�e . �n.�e.a e:e.o�.�e ..�n n�:c a:v or e.i.�w�.��v, o e cs� �oo�n: .�a e . cu aav r�o. ma aate of
a.a<n, eo en. aaee or o .�<. ra.e. .ni=n m�..e aei.�e�e�t eeeor. �a��a�v �, isez n.a� mt.r:.t ee �na raxo or
. tsr.> n a�t o �n��a.oea .e a a..iv �de. oe .000isa. an e.:e: . a�n oe�ame nen�c�.�e e a�e aree�
l.nu.rr L�t9ez rill eea�•anbre:t xt x �at. vn[en viii r r�v o-o. �zl.na.r v r to c.l.nez� v rt<n ena< �ae:
cetl M t�e PR Oepartnent oi Revanue. Rates io� y s 19EB SFroup� 1999�c n Ce PounE vn t�e Pennsylvania
Na5lEent Instructrton Baok3ot. (MEV-I5011. SM1e Vennsylrania Non-�e5ident Imtru<tlon Baaklef (REV-3)36J o n t�e
Pennsylrania �epi. oi Pevenue �¢h zife ww.�evenue.sta[e.pa.us. T�e aOG3lcable inb�est �etes io� yean 3YYY M�ougM1
3009 are.
mn.re:e oduv mt.�e:t o.uv mt.r.:t o.uv
Yea� Rab Facto� Yea� Hate Facto� Yea� Rab Facto�
3U00 BX .00OBl9 20U1 9Y. .Q0o24] 3000 6X .000364
3003 5Y. .00013] 2004 6X .000110 2005 5X .00013]
I006 1Y. .�00193 300i 9X .000219 d000 iY. ,000191
2009 SY. .Y��13]
--Intvcit is calculatetl as folloxs:
INTEREST = BALANCE OF TAX IINPAIU X NUMBER OF OAVS DELINOUENT % UAILY INTEREST FACTOR
--FM Notiu i wtl aRe� tM1e tu becones tlalineuent rill �eflect a inte�e5[ calculatlon to fiHeen (19 Eays
eaaoe u. ede. or m. e .�t. ss c .�t : m.n: e�ter m. .om�.:e �o.o�<aeso� aaee �no.� oo m:
ee�s�a, aee.uooai me.�.:es.�:e na �ai��ise.e. 3
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