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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
iNHERITANCE TAX
RECORD ADJUSTMENT
REV-1593 EX AFP (03-05)
,(1
.0
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-08-2006
DITZEl
12-14-2004
21 05-0039
CUMBERLAND
101
B
J
ROBERT M FREY
FREY & TILEY
5 S HANOVER ST
CARLISLE
Amount Remitted
PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
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REV-1593 EX AFP (03-05)
.. INHERITANCE TAX RECORD ADJUSTMENT ..
ESTATE OF DITZEL
B
J FILE NO. 21 05-0039
ACN 101
DATE
05-08-2006
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
PROTEST BOARD DECISION
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. Total Assets
DEDUCTIONS AND EXEMPTIONS:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
28,461.00
48,482.00
63,129.00
(8)
140,072.00
10.
11.
12.
13.
14.
TAX:
15. Amount of Line 14 at Spousal
16. Amount of Line 14 taxable at
17. Amount of Line 14 at Sibling
18. Amount of Line 14 taxable at
19. Principal Tax Due
TAX CREDITS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage Liabilities/Liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governmental Bequests; Non-elected
Net Value of Estate Subject to Tax
(9)
(10)
15,045.00
22.00
(11)
(12)
(13)
(14)
15,067.00
125,005.00
.00
125,005.00
9113 Trusts (Schedule J)
rate
Lineal/Class A rate
rate
Collateral/Class B rate
(15)
(16)
(17)
(18)
.00 X 00
.OOX 045=
125,005.00X 12 =
.OOX 15 =
(19)
.00
.00
15,000.60
.00
15,000.60
I
. .......n. "........, li'J AMOUNT PAID
DATE /NUMBER INTEREST/PEN PAID (-)
03-10-2005 \'CD005042 564.00 10,716.00
08-24-2005 CD005724 .00 3,301.00
12-22-2005 ycD006137 3.97- 423.57
ANCE OF UNPAID INTEREST/PENALTY AS OF 12-23-2005 TOTAL TAX CREDIT 15,000.60
BALANCE OF TAX DUE .00
INTEREST AND PEN. 1. 72
TOTAL DUE 1.72
BAL
IE
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.)
.-,\N~
.J
BOARD Df AP~ALS
DEPT. 281021
HARRISBURG, PA 17128-1021
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ROBERT M FREY ESQ
FREY & TILEY
5 S HANOVER ST
CARLISLE PA 17013
IN RE ESTATE OF:
DITZEL B JANE
DOCKET NO.:
TAX TYPE:
APPEAL TYPE
FILE NUMBER:
ACN:
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
DECISION AND ORDER
0521537
Inheritance
Protest
2105-0039
101
11/7/2005
11/8/2005
WILLIAM J ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email:wzdradzins@state.pa.us
April 27, 2006
In its appraisement and assessment of the estate's inheritance tax return, the
Department disallowed the claim for the family exemption because an eligible claimant
must be a spouse, parent, or child living in the same household as the decedent at the time
of the decedent's death. Petitioner is protesting that action by arguing that the claimant did
reside with the decedent at the time of her death. Petitioner also refers to the claimant as
decedent's son.
Section 3121 of Decedents, Estates and Fiduciaries, 20 Pa.C.S.A. 93121, requires
that the decedent be a member of the household of a spouse, child or parent at the time of
decedent's death so as to permit the family exemption as an expense.
The claimant in this case is Richard L. Ditzel, an individual identified on the
inheritance tax return, an August 7, 1987 Deed and decedent's Will as decedent's brother.
Absent evidence to the contrary, Mr. Ditzel is not an eligible claimant.
. "
DITZEL -B J
BOARD DOCKET NO. 0521537
Page 2 of 2
. ,
Accordingly, it is hereby, Ordered that the protest is denied. The Department's
appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
JOSEPH R. SLEEK, MEMBER
A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF
INDIVIDUAL TAXES.
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT
WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717)
783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND
SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
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