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Home My WebLink About02-27-06 BUREAU OF. INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Appeal Date: (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, P A 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ . - REV~154i E)({06-0sfpc - - - - - - - - - - -- - -NotiC-tfb-F-fNffERfiA-NCe-TAX APPRAis-EME-Nt-, -Aii.owANce- OR - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Robert W. Jarrett FILE NO. 2105-1104 ACN 1 01 DATE 2-24-2006 TAX RETURN WAS: (D) ACCEPTED AS FILED ([8]) CHANGED see attached RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN Marlin R. McCaleb Esq. Law Offices-Marlin R. McCaleb 219 East Main St. P () Box 230 Mechanicsburg Pa 17055 i .~ i".NOTfCE<QFINHe-Rl-TANCE TAX APPRAISEMENT, ALLOWANcE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF '-DATE OF DEATH FILE NO. COUNTY ACN REV-1547 EX (06-05) PC 2-24-2006 Robert W. Jarrett 3-25-2005 2105-1104 Cumberland 101 ESTATE OF 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 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. T ota I Assets APPROVED DEDUCTIONS AND I:XEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 5,761.40 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 0.00 11. Total Deductions (11) 5,761.40 12. Net Value of Tax Return (12) 195,638.48 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 195,638.48 NOTE: If an assessment was issued previously, lines 14,15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1 ) (2) (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 998.20 0.00 200,401.68 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 201,399.88 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) (16) (17) (18) 49,784.12 X .00 X.045 X .12 X .15 (19) 0.00 0.00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 0.00 TOTAL TAX CREDIT 0.00 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR 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 INSTRUCTION~ REV-1470 EX (6-88) INHERITANCE TAX EXPLANA TION OF CHANGES COMMONWEALTH OF PENNSYLVANIA ~ DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box. 280601 HARRISBURG. PA 17128-0601 DECEDENrS NAME Robert W. Jarrett I::: NUMBER REVIEWED BY Harry A. Herr SCHEDULE ITEM NO. EXPLANATION OF CHANGES 2105-1104 101 The tax due on all current interests is reflected on the attached Inheritance Tax Assessment. The tax due on all future interest uncertainties is covered on the attached compromise tax assessment,(ACN 102). ROW Page 1 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG, PA 17128-0601 2-24-2006 Telephone 717 783-6070 Marlin R. McCaleb Esq. Law Offices-Marlin R. ~J1cCaleb 219 East Main St. P () Box 230 Mechanicsburg, Pa 17055 Re: Estate of Robert W. Jarrett File Number 2105-1104 Date of Death: 3-25-2005 Dear Mr. McCaleb: Enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 101 establishing the tax applicable to all present interests in the above estate. Also enclosed is a "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax," (REV-1547 EX), ACN 102 establishing the tax applicable to future interests where the rate of tax is uncertain. Based on the provisions of the above decedent's Will, Deed of Trust and the information reported on Schedule M by the estate representative, the Department concurs with the estate representative's compromise proposal, and the tax on the future interests have been assessed as shown on the ACN 102 assessment notice. All existing inheritance and/or estate tax payments have been appropriately applied. Any changes which become necessary as a result of a protest decision or an order of court will be reflected in adjustments to both ACN 101 and ACN 102. Please contact me at the telephone number above if you have any questions. Sincerely, /-44, /-/evv Harrft(' Herr Trust Valuation Specialist Inheritance Tax Division Enclosure BUREAU OF fNDIVIDUAL TAXES INH'ERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Appeal Date: (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: Register of Wills Cumberland County Courthouse Carlisle, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ . - RE,,i:.1547 EX.(O.6-0sfpc - -. - - - - - --. - - -NOTICE-b-F-IN..iERfii(NCE- TAX Ap.PRAIS-EME-Nt-,- AIf..oWA~fcE- OR- - - - - - - _. - - - - - -. - - - - - -.. - - - - - - -- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Robert W. Jarrett FILE NO. 2105-1104 ACN 102 TAX RETURN WAS: ( 0 ) ACCEPTED AS FILED ( 0 ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN Marlin R. McCaleb ESCI. Law Offices-Marlin R. McCaleb 219 East Main St. P C~ Box 230 Mechanicsburg Pa 17055 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NO. COUNTY ACN REV-1547 EX (06-05) PC 2-24-2006 Robert W. Jarrett 3-25-2005 2105-1104 Cum berland 102 ESTATE OF DA TE 2-24-2006 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/ Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Scheclule F) 7. Transfers (Schedule G) 8. T ota I Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 0.00 10. Debts/Mortgage liabilities/liens (Schedule I) (10) 0.00 11. Total Deductions (11) 0.00 12. Net Value of Tax Return (12) 145.854.36 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 0.00 14. Net Value of Estate Subject to Tax (14) 145,854.36 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16,17 and 18 will reflect figures that include the total of ALL returns assessed to date. (1 ) (2) (3) (4) (5) (6) (7) 0.00 0.00 0.00 0.00 0.00 0.00 145.854.36 (8) NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 145,854.36 ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 taxable at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class 8 rate 19. Principal Tax Due TAX CREDITS: (15) X .00 (16) 145,854.36 X.045 6,563.45 (17) X .12 (18) X .15 (19) 6,563.45 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-22-2005 CD006139 6.563.45 TOTAL TAX CREDIT 6,563.45 BALANCE OF TAX DUE 0.00 INTEREST 0.00 TOTAL DUE 0.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR 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 INSTRUCTIONS.) {i!