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HomeMy WebLinkAbout05-09-06 05-08-2006 LAHAR 04-20-2005 99 06-0073 NON-RESIDENT ~(~ 101 APPEAL DATE: 07-07-2006 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE P.O. BOX 280601 HARRISBURG, PA 17128-0601 ~l!! -~~~~~ - !I:!!~ _ ~!~~ __ _ _ _ =:'t _ _ }!~!~~t! _1:.t!lt!~1! __~t!I!!~t!t! -':.t!1! _~t!l!1! _I!~~C!I!I!~ _ _ _~ _ _ _ _ _ _ _ _ _ _ _ __ _ _ __ REV-537 EX AFP (03-05) NOTICE OF NONRESIDENT INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LAHAR ELTON B FILE NO. 99 06-0073 ACN 101 TAX COHPUTATION HETHOD ELECTED: (X) FLAT RATE ) PROPORTIONATE TAX RETURN WAS: ( X) ACCEPTED AS FILED () CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 .r....., ........ - ~ t-... ~-.. ,.......1 NOTl&~j'OF NONRESIDENT INHERITANCE "'--TAX ; ~.PPRAISEMENT, ALLOWANCE OR '-- DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX 10= 2 I DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '--'..J \f '9' I - '-. /", :--- ".j ( THERESA L SHADEWIX ESQ WIX WENGER 8 WEIDNER 4705 DUKE STREET HARRISBURG PA 17109 (1) (2) (3) (4) (5) (6) (7) 94.,537.02 .00 .00 .00 13,887.89 .00 .00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax .00 67,373.45 REV-537 EX AFP (06-05) ELTON B DATE 05-08-2006 NOTE: To insure proper credit to your account., submit the upper portion of this form with your tax payment. (8) 108,424.91 (11) (12) (13) (14) 67,373.45 41,051.46 .00 41,051.46 NOTE: I~ an assessment was issued previOUSly, lines 14, 15 and/or 16, 17, 18 and 19 will re~lect ~igures that include the total o~ ALL returns assessed to date. 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 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: (15) .00 X 00 = .00 (16) 39.,693.28 X 045 = 1.,786.20 (17) 1,358.18 X 12 = 162.98 (18) .00 X 15 = .00 (19) 1.,949.18 '--"In~n n..lW..... I+J AHOUNT PAID DATE NUHBER INTEREST/PEN PAID (-) 01-17-2006 CD006215 .00 1.,949.18 TOTAL TAX CREDIT 1.,949.18 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED., 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" (CR)., YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J, . .. RESERVATION: 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 (collateral) 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 B (collateral) rate on any such future interest. PURPOSE OF NOTICE: OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 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.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an e!eC~rOnlC pro~es~ ~o De valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. 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 Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: 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, P.O. Box 280601, Harrisburg,PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Nonresident Decedent.. (REV-1736) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) months after the decedent.s death, a discount of five percent (5%) of the tax paid is allowed. REFUND (CR): 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-13l3). Applications are available online at www.revenue.state.Da.us. any Register of Wills or Revenue District Office, or from the Department.s 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). PENALTY: The 15% tax amnesty non-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: 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 (6%) 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 2006 are: Interest Daily Interest DailY Interest Rate Factor Year Rate Factor Year Rate ~:ii'ii'0548 i988-l991 ~:ooom 2iiiii ~ 16% .000438 1992 9% .000247 2002 6% 11% .000301 1993-1994 7% .000192 2003 5% 13% .000356 1995-1998 9% .000247 2004 4% 10% .000274 1999 7% .000192 2005 5% 9% .000247 2000 8% .000219 2006 7% Daily Factor . iiDii'Z47 .000164 .000137 .000110 .000137 .000192 Year i982 1983 1984 1985 1986 1987 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) 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. TO REMIT PA VHENT ; Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address shown on the reverse side. -Make check or money order payable to: PA DEPARTMENT OF REVENUE Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of anOrphan's Court citation. R. E'v-1737-2 EX + (9-Qr~. ~ ~ . COf\1MONWEALTH OF PENNSYLVANIA Ir--JHERITANCE TAX RETURN ~~Ot'JRESIDENT DECEDENT SCHEDULE A, PART 1 REAL ESTATE IN PENNSYLVANIA ESTATE OF FILE NUMBER Lahar, Elton B. 05 00410 Part 1 must include all real property owned by the decedent individually or as a tenant in common with another party(ies), having its situs in Pennsylvania. Property which is jointly-owned with right of survivorship should be disclosed 0 n Schedule F. All real estate must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION VALUE AT DATE OF DEATH 1. 3761 Spring Road, Carlisle,Cumberland County, Pennsylvania 50,000.00 (Owned by Elton B. Lahar, now deceased. The Estate of Elton B. Lahar by its Executrix, Kimberly Lahar, conveyed said property unto Matthew J. Rutkowski and Martin P. Rutkowski on July 26, 2005.) (See Schedule A, Exhibit 1) 2. Payment from Allstate Insurance Company for dwelling coverage for fire 44,537.02 loss to property located at 3761 Spring Road I Carlisle, Pennsylvania on April 15, 2005 (See Schedule A, Exhibit 2) PART 1 TOTAL $ 94.537.02 PART 2 TOTAL Proportionate Method Only from reverse side $ TOTAL (Also enter on line 1, Recapitulation) $ 94,537.02 (If more space is needed, insert additional sheets of the same size) Rc'J-1737-4 E)+ 19-0,* COM 1\1)~~WEAL TH OF PENNSYLVANIA I f\HERIT ANCE TAX RETURN NJNRES10ENT DECEDENT SCHEDULE E, PART 1 MISCELLANEOUS PERSONAL PROPERTY ESTATE OF FILE NUMBER Lahar, E ItDn B. 05 00410 Pa rt 1 must include all tangible personal property having its situs in Pennsylvania. Examples of tangible personal property are jewelry, furniture, paintings, etc. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. Complete Part 2 on reverse side ONLY when the proportionate method of tax computation is elected. ITEM ~JUM8ER DESCRIPTION VALUE I<J DI<JE OF CE.u,TH 1 Personal Property of Decedent 13,887.89 Allstate Insurance CO., 10815 David Taylor Drive, Charlotte, NC 28262 Payment under personal property coverage due to fire loss on 4/15/2005 (See Schedule E, Exhibit 1) PART 1 TOTAL $ 13,887.89 PART 2 TOTAL Proportionate Method Only from reverse side $ TOTAL (Also enter on line 5, Recapitulation) $ 13,887.89 (If more space is needed, insert additional sheets of the same size) COrlA,MONWEAL TH 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 WIX THERESA L SHADE 4705 DUKE STREET HARRISBURG, PA 17109-3099 _u_____ told ESTATE INFORMATION: SSN: 002-14-6169 FILE NUMBER: 2105-0410 DECEDENT NAME: LAHAR ELTON B DATE OF PAYMENT: 01/17/2006 POSTMARK DATE: 01/17/2006 COUNTY: CUMBERLAND DATE OF DEATH: 04/20/2005 NO. CD 006215 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,949.18 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: THERESA SHADE WIX, ESQ CHECK# 1003 SEAL INITIALS: RSK RECEIVED BY: REGISTER OF WILLS $1,949.18 GLENDA FARNER STRASBAUGH REGISTER OF WILLS < ...... ~ ~ ~ ~ u.. o i: ~ ~ ~ o u CI) :J ~ u.. o ~ ~ CI) ...... o ~ ~ c8 ~) u c ~ Q ~ U ~ Q ~ Q 'r ~~ It ~~ 00 ~~ ~~ ~~ V1 g~ ~ Q c: -6 s: ,. II" ..- o ~ < Q r:.; u ~ ..... ~ CI) ~ I; 10: 21 'a ::J ..... fj 6 = ~ ~.s~ g ~ .~~ Ii J3 '-..a > o Q.>~ J~S;g'1s ~Go)"""1$ u~ <<> ~ i.~ i ~ ~!~~g ~ ~ u.. ,S ~ j e Go) ~ a.;;. Q.. 1 ~ 's Go) ~ 8 a .::: ~ ~ Go) ij3 = <<> ~ g ~ a <<> ~ .- f/) a o = ' .~i :88 ~ .. = 5 <~ M ca ~ Go) j 'C; ~ Go) ~ ~ ~ :t:: o f/) 5 .~ &3 .S "B ..c:: ~ Go) ..c: ..... <<> is 1 1) ~ u . o <<> ~8 M e GlcB s:e 8 >. ~ 5 j !