HomeMy WebLinkAbout11-12-96
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HAARISlUR8. PA 171Z8-0601
/0- /77 - r
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSE~ENT OF TAX
LAURIE THOMPSON POA
490 W END AVE
NEW YORK NY 10024
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-28-96
FREDRICK, THEODORE C.
07-18-78
2178-0412
CUMBERLAND
101
*
1EV-1M7 EX AFP el7-"J
Mount R_i tted
'13 7. S- 9
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
Register of Wills
Cumberland Co. Courthouse
Carlisle, PA 17013
eUT 4l0N~ THJS LINE ~ RETAIN LOWER PORTION FO~ YOUR RECORDS ...
REV=iS4-j-Ex-AFP--C07---96Y-"oTfcifoP-iN'HERiTANcrTA5nr,PRA-ISEMENTc~~-AL'LowANCE-oi'. -----.....--.-,-----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF Fredrick, Theodore C. FILE NO. 2178-0412 ACN 101 DAY! 10-28-96
TAX RETURN WAS: I ) ACCEPTED AS FILED
I X) CHANClED See attached notice
I~ an asses..ent was issued previously, lines 14, 15 and/or 16, 17 and 18 will
r~lect ~igures that include the total ~ abb returns assessed to date.
ASSESSMENT OF TAX:
15. Aaount of Line 14 at Spou_l rata (15)
16. Mount of Line 14 taxable at Lineal/Clas. A rate (16)
17. Aaount of Line 14 taxable at Collataral/Clas. B rata (17)
18. Principal Tax Due
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: Supplemental Return No. 01
1. Reel Estate ISchedule A) (1)
2. Stocks and Bonds (Schedul. B) (2)
3. Closely Held Stock/Partnership Interast ISchadul. C) (3)
4. ~rtgages/Notes Receivable ISchedula D) (4)
5. Cash/Bank Depos1ts~isc. Parsonal Property ISchedule E) IS)
6. Jointly Owned Property ISchedule F) (6)
7. Transfars ISchedule G) (7)
8. Total Assats
.00
.00
.00
.00
7.617.31..
.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
,. Funeral Expenses/A~. Costs~isc. Expenses ISchedule H) I')
10. Debts/Nortpga Liabilitias/Liens ISchedule Il nO)
11. Total Deductions
12. Net Value of Tax Raturn
13. Charitabla/GoYa~tal Bequests ISchedule J)
14. Net Value of Estate Subject to Tax
.00
00
Ill)
(12)
(13)
(4)
NOTE:
.00 x.OO=
12.021.25 X.06"
. 00 x. 1 5 =
(18)
TAX CREDITS:
NOTE: To insure pr_r
credit to your account,
subIIit the upper portion
of this fora with your
tax P._t.
nn
(8)
7.617 1!.
.00
?rh17.1J.
.00
1/rO~1 ?l)
.00
721 .28
.00
721.28
PAYMENT RECEIPT DISCOUNT (+) AMCUfT PAID
DATE NUtlBER INTEREST 1-)
04-17-79 XB63600 .00 264.23
08-03-96 Writeoff 473.50- .02
TOTAL TAX CREDIT 264.23
BALANCE OF TAX DUE 457.05
INTEREST AND PEN. 480.53
TOTAL DUE 937.58
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN U. NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION.
PURPOSE OF
NOTICE.
PAYMENT:
REFUIID (CR).
DBJECTIDNS:
ADMIN
ISTRATIVE
CORRECTIONS .
DISCOUNT.
PENAL TV.
INTEREST.
D
I.'
r
I
'S~6
"'p"I 12
t\t.-;V
"! :<"3
Ck
CUI'
E.t.t.. Df _to dyi". on Dr befDre _r 12. IMZ -- if ony future int.r..t in the ..blt. i. tron.ferred
in po.....lan or enjo,.ent to Cla.. B (coll.~.~l) ben8flclarl.. o. ~ ~i~ .T~.r the explretlan of 8nY ..tate for
life or for yeers, the C~..anweelth her.by expre.sly r...rves tn. right to apprel.. Bnd a..... tnansfar I~rltBnce Tax..
Bt the IM1ful Cia.. I (caU.t.roll ..t. on ony ....... future inte...t.
TD fulfill the requireeent. Df Section Z140 Df the Inhoritenco ond E.tat. Tax Act. Act ZZ Df 1991. 7Z P.S.
Section Z140.
1lII_ the top portion Df this Notic. ond sublIit ..ith your pa_t tD the Regist.r of II1Us printed on the r....r.. side.
--Mele. _ Dr eoney Drder payable tD' REGISTER OF IlILLS, AGENT
All PByeent. rec.ived shall fir.t be applied tD ony intar..t Nhich I8Y be duo ..ith any r...inder applied tD the tax.
A r.fund Df . tax credit. Nhich ..as not r.......ted on the Tex R.turn. ny be r.......ted by _l.ti". on -Application
fDr R.fund of P.....sylvoni. Inherit........ ond E.blt. Tax" (REV-1313l. Applications... .....11....1. .t the Dffic.
Df the Regi.t.r Df Mill.. any Df the 23 R...enu. Di.trict Dffic.s. Dr by ceiling the speci.l 24-hour
an....rlng ..rvlce nueber. for fDr.. ordering. In P......ylvaniB 1-800-36Z-Z0S0. out.ide p.....sylvani. ond
..ithin loc.l Herrlsburo .rn (717l 787-8094. TDDI (717l 77Z-ZZSZ (Heeri". I"".lred Onlyl.
Any party In intere.t not satt.fled with the appralse.ent, allowance or disallowance of dedUctions, or .......-nt
Df t.x (InclucU", dlSCDW1t Dr int.r..t) .. """"" on this Notice ....t object ..Ithin sixty (60l day. Df receipt Df
this Notice by:
--..ritten prDt..t tD the PA Dep.rtaont Df R.venue. Bo.rd Df Appeal.. Dept. Z810Z1. Harrisburo. PA 171Z8-10Z1. OR
--.lectlon tD hav. the ntter dat...ined .t 8Udit Df the account Df the parsonal .-prasentative. OR
--appeal to the Orphans' Court.
FactUIIl errors dlscavered on this a..........t should be addressed In writing to: Pi D8part.ant of Revenu8,
lur.... of Individual Tax... ATTN. Po.t A........t R...i... Unit. Dept. Z80601. H.rrlsburo. PA 171Z8-0601
Phone (717) 787-6505. See pegs 5 of the booklet "Instruction. for Inheritenco Tex Return fDr . Resident
Decedent- (REV-lSOll for an .xplonetlon Df odeinl.trotlv.1Y cDrrectable .rror..
If ony tax _ is p.ld ..ithln thrn (3l cel.nd8r eonth. .fter the decedent.. _tho . fi.... ....rcent (SXl discount Df
the tax paid is .U_.
The lSX tax _.ty non-participation _1 ty is _ted on the tDbll Df the tax ond int.r..t B...._. ond not
p.ld befor. Jenuery 18. 1996. the first day .ft.r the ond Df the tax .....ty period. Thi. non-perticlp.tion
penal ty is _1....1. In the _ _r ond In the the _ ti_ ....rlod .. YDll lIDllld _1 the tex ond Int.r..t
that he. been ....._ .. indic.ted on this notica.
Int.r..t is cheroed baglmi". ..ith first day Df dellr_1CY. Dr nine (9l eonth. ond _ Ul day frllll the dat. Df
deeth. tD the d.t. Df payaant. Tex.. lIhich IMIc8ee delinquent befDr. Jenuery 1. 198Z IMler int.r..t at the rat. Df
six (6Xl ....rcent ....r __ celcul.ted .t . d.lly r.te Df .000164. AU taxes Nhlch _ delinquent on ond .ft.r
JanuBry 1, 1982 will beer Inter.st at a rat. which wIll vary fr~ calendar ye8r to calendar year Mlth thBt rat.
onnounced by the PA Dep.rtaont Df Revenue. The .pplicebl. int.r..t ..t.. for 198Z through 1996 .r..
!Dr Inter..t Rete DeilY Intere.t Factor !!!r Interest Ret. Daily Inter..t Factor
198Z ZOX .000S4ll 1987 9X .000Z47
1983 16X .000438 1911l1-1991 UX .0003Dl
1984 UX .000301 1992 9X .000Z47
1985 13lC .000356 1993-1_ n .00019Z
1986 lOX .000Z74 1995-1996 9X .000247
--Int.r..t I. celcul.ted .. foU......
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notica issued .ft.r the tax _. delinquent ..111 r.flect on int.re.t celcul.tion tD fift... USl day.
beYond the dat. Df the .........t. If _t is _ .fter the inter..t _bltion dat. """"" on the
Notica. _iti_l int.r..t ....t be celcul.ted.
~1470 EX. (&oU)
'* INHERITANCE TAX
. EXPLANATION
. COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDMDUAL TAXES
DEPT. 21Cll101
HARRlsiiURG PA 171'8-0801
DECED~S~E . '1h e..od 0 re:. c.. FILE NUMBER
.rlrJ~ Z-llcg.....Cyl1-
ACN
(DI
SCHEDULE ITEM EXPLANAnON OF CHANGES
NO.
The estate is responsible for the payment of Pennsylvania inheritance tax.
Upon receipt by the Department of proOf of payment of the Pennsylvania
inheritance tax, interest will be abated through the date the estate
received the assets.
.
PROBATE 0 JBA 0 DATE'Bl10195
TAX EXAMINER: "b. -'0....\ \ VV\.o....tI\
PAGE 1
Laurie Thompson
..
Ii ,!Jew Vork 10024 (212) 724-1817
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6 November 1996
Mrs. Kathryn W. Frederick
26 Clifton Terrace
Carlisle, Pennsylvania 17013
Re: Estate of Theodore C Frederick
Dear. Mrs. Frederick:
We received today from the Bureau of Individual Taxes,
in Harrisburg, PA, the Inheritance Tax Record Adjustment
for the estate of Theodore C Frederick. Please call:
Mr. John Murphy
(717) 787-6204
If you have any questions, do not
to call.
SRA:gh
enc : (1)
Fax ~ 787-6449