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Home My WebLink About05-17-05 (;..' ' (., . i . ~._,_.,/ . ~ - . ~ .. ~ ~ .~ !!~... "'-< .N~ 'tl':! dI ~~! J l ,) ~ .~ '" 1J ~ ,j ,) '6 U ~ ,~ +r ~ 'J ~V .~ ~ ~~1 ~ ~ (.J '~ C9 ~ ~ \0 IV) '" '::> i' - , \.;~.:: ' /,,0:) lu: ILK) :~,: :,r":.1::10 >\d]"() 60 :5 \l~ II I , /, -, - ..- .. ....f ,'") {':I (::l ft'j ,,.. () 1\" .,.. ftl\r-"!!~1r.!5r.~~.r~~1rS1.--------------- NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-09-2005 ESTATE OF MITCHELL JACK COUNTY C DATE OF DEATH 05-20'2004 FILE NO. ,;( 1-05 - OLf4 TAX RETURN WAS: S.S/D.C. NO. 194-09-2345 () ACCEPTED AS FILED (~:;:: ::)ff:.::, ~EE JOINT OR TRUST ASSl!T"ItlFORtlAYt~,T , ' ACN 04136240 ATTACHED NOTICE FINANCIAL INSTITUTION, WAYPOINT BANK "-);.. ' CUMBERLAND " '7 j I 9: 09 ACCOUNT NO. 700034848 TYPE OF ACCOUNT: () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-01-1997 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 10,044.01 0.500 5,022.01 .00 5,022.01 .15 753.30 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 05-17-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 753.30 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 8.88 TOTAL DUE 762.18 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) REFUND (CR1: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A reiund of a tax c~edit, which was not ~equested on the Tax Return, .ay be ~equested by co~leting an "Application for Refund of P.nnsylvania Inhe~itanc. and Estat. Tax" (REV-1313). Applications a~e available online at www.rev.nue.stateoa.us. any Register of Wills or Revenue District Office, or fro. the Depart.ent's Z4-hour answering se~vice for for.s orders: 1-800-36Z-Z050; services for taxpayers with special hea~ing and/or speaking needs: 1~800-447-3020 (TT only). Any party in interest not satisfied with the 8pprais.ent, allowance o~ disallowance of daductions 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofsPOBals.state.pa.us on or before the expiration of the sixty-day appeal periOd. In order for an electronic protest to be valid, you Must receive a confirmation n~ber and processed data froN the Board of Appeals website. You ~ay also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box Z810Z1, HarriSburg, PA 171Z8-10Z1. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the O~phans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of RevBnUB, Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, P.O. Box Z80601, HarriSburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of ths booklet "Instructions for Inhsritance Tax Retu~n for a Resident DBcedent" (REV-I501) for an explanation af administratively correctable errors. If any tax due is paid within th~e8 (3) calendar months after the decedent"s death, a five percent (S'l.l discount of the tax paid is allowed. The 15~ tax aanesty nan-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty periOd. This non-participation penalty is appealable in the same manner 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 is charged beginning with first day of delinquency, o~ nine (9) months and one (1) day fro. the date of death, to the date of payment. Taxes which became delinquent before January I, 198Z bear interest at the rate of six (6~) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rats which will vary calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable interest rates for 198Z through ZOOS are: Interest Daily Rate Factor ~ :iiiiS4i 16~ .000438 11% .000301 13% .000356 ID'l. .000Z74 9% .000Z47 Year iffi 1983 1984 1985 198& 1987 Interest Rste --m- .. 7X 9% 7% .. Year 00-1991 1992. 1993-1994 1995-1998 1999 ZOOD -~Interest is calculated as follows: fro. Daily Factor :oDffii .000Z47 .00019Z .000Z47 .00019Z .000Z19 Interest Rate --w- 6. ,. 4. 5% Daily Facto~ .'i'OiiZ47' .000164 .000137 .000110 .000137 Year 20ii Z002 Z003 2004 ZOOS INTEREST = BALANCE OF TAX UNPAID X NUNSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued afte~ the tax beco.es delinquant will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If pay.ent is made after the interest computation date shown on the Notice, additional interest .ust be calculated. Ai"-~1r~~~~~~~~1J~'.........._----- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-09-2005 ESTATE OF MITCHEll JACK COUNTY CUMBERLAND r... ,-.....-. C DATE OF' J)EAT\in5-.20-2004 FILE NO. 021- 05 044<( TAX RETURN WAS: )' I i' Ail 9: 09 S.S/D.C. NO. 194-09-2345 () ACCEPTED ~~t~;F(X) CHANGED SEE JOINT I9IJ'.lTRQS '.J TINFORMATION ACN 04136239 ATTACHED NOTICE FINANCIAL INSTITUTION, WAYPOINT BANK .1"'._\ ACCOUNT NO. 755261224 TYPE OF ACCOUNT: () SAVINGS ( ) CHECKING ( ) TRUST ()() TIME CERTIFICATE DATE ESTABLISHED 02-15-1995 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 4,400.40 0.500 2,200.20 .00 2,200.20 .15 330.03 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WIllS AT THE ABOVE ADDRESS. MAKE CHECK DR MONEY ORDER PAYABLE TO, "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 05-17-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 330.03 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.89 TOTAL DUE 333.92 . IF PAID AFTER THIS DATE, SEE REVERSE FDR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIDNS. ) REFUND (tRl: OBJECTIONS: ADHIN~ ISlRATIYE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit~ which was not requested on the Tax Return~ /lay be requested by cOlllplBting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REY-1313l. Applications are available online at www.revenus.stats.Da.us~ any Register of Wills or Revenue District Office~ or frolll the Departlllsnt.s Z4-hour answering service for for/ls orders: 1~800-36Z-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in intsrest not satisfied with the appraiseent, allowanCQ Dr disallowance of deductions or assess.ent of tax (inCluding discount or Intlilrest) as shown on this Notice Illay object wi thin 60 days of thlil date of receipt of this notice. by filing one of the fol1owing: A) Protest to the PA Depart.ent of Revenue, Board of Appeals. You .ay object by filing a protest online at www.boardofappeals.state.pa.us on or befors the expiration of the sixty-day appeal psriod. In order far an electronic protest to be valid~ you Illust receive a confirlllation nueber and processsd date fro. ths Board of Appeals website. You .ay also sand a written protest to PA Department of Rsvenue~ Board of Appeals P.O. Box 2810Z1~ Harrisburg~ PA 17128-1021. Petitions mBy not be faxed. B) Election to have the .atter detsrmined at the audit of the account of the personal rspresentative. C) Appeal to the Orphans' Court. Factual errors discovered on this assessment should bs addressed in writing to; PA Department of Revenue~ BUr8BU of Individual Taxes~ ATTN: Past Assessment Review Unit, P.o. Box 280601~ Harrisburg~ PA 17128-0601 Phone (717) 787-6505. Sae page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decsdent" (REV-ISOl) for an g~planation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dBcedant's death, a five percent (5X) discount of the tax paid is aIlowsd. The 15% tax a~esty non-participation penalty is co.puted on the total of ths tax and intersst asssssBd~ and not paid before January 18~ 1996~ the first day after ths end of the tax a.nesty periOd. This non-participation penalty is appealable in ths sa.e menner and in the the sa.e tims period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency~ or nine (9) months and one (I) day from the date of death~ to the date of pay.ent. Taxes which became delinquent before January 1. 1982 bear interest at the rate of six (liin percent per annu. calculated at a daily rate of .000164. All taxes which became dulinquent on or aftsr January 1, 1982 will bear interest at a rats which will vary calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 arel Interest Daily Rats Factor ""'2'Or- :DiiO'5'4i 16X .000436 HX .000301 13X .000356 lOX .000274 9X .000247 frail Year 00 1983 1984 1985 1986 1987 Interest Rate --m-- .X ]X 9% ]X 8X Year 2iiOi 2002 2003 2004 Z005 Daily Factor :omor .000Z47 .000192 .OGD247 .000192 .000219 Interest Rete ~ 6X 5X 4X 5X Daily Factor . 'DOO"Z47 .000164 .000137 .000110 .000137 Year rn8-1991 '99. 1993-1994 1995-1998 1999 ZOOO --Intersst is calculatsd as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF OArS DELINQUENT X DAILr INTEREST FACTOR --Any Notice issued after the tax becolles delinqusnt will reflect an interest calculation to fifteen (15) days beYond the date of the assessment. If pay.ent is made after the interest computation date shown on the Notics~ additional intersst .ust be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG. PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT SLATICK PATRICIA J 32 HAZEL CIRCLE MECHANICSBURG, PA 17050 ____un lold ESTATE INFORMATION: SSN: 194-09-2345 FILE NUMBER: 2105-0448 DECEDENT NAME: MITCHELL JACK C DATE OF PAYMENT: 05/17/2005 POSTMARK DATE: 05/17/2005 COUNTY: CUMBERLAND DATE OF DEATH: OS/20/2004 NO. CD 005333 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04136237 I $4,488.11 I I I I I I I I TOTAL AMOUNT PAID: $4,488.11 REMARKS: CHECK# 1541 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS