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HomeMy WebLinkAbout06-2871 REVK-159 (12-05) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' BUREAU OF COMPLIANCE PO BOX 28<1946 HARRISBURG PA 17128-0948 .pO-. P41 '!II.iJD CJt.....no~V R..... j 7 f 113 KEEVER II,FREDERICK W 2747 BOAS Sf HARRISBURG PA 17103-2026 CERTIFIED COpy OF LIEN 8 1'I.e.DI,.:l 9-7/ ~ [f1fP COURT OF COMMON PLEAS oF'=' CUMBERLAND COUNTY, Z?' PENNSYLVANIA '<-c EIN: 23-1928555/000 5~~' Notice Date: May 20, 2006 '7 Notice Number: 416-517-506-051-5 =-<! "" = ,::::::::, c-' - :;:~".. --< o ., or rn:I!: r -0 rr: ;~~6 ."..-;- ii;~~ ~l ).> j:J -< \D h> :J:.: o To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOO PERIOD NUMBER DUE DUE BEGIN ENO SALES 21104138 09-01-01 09.30-01 1 420.00 716.Q1 SALES 21104138 10-01-01 10-31-01 1 420.00 701.00 SALES 21104138 11-01-01 11-30-01 420.00 697.89 1 SALES 21104136 12-01-01 12-31-01 420.00 695.24 SALES 21104138 11-01-02 11-30-02 1 420.00 672.37 SALES 21104138 12-01-02 12-31-02 1 420.00 670.40 SALES 21104138 05-01-04 05-31-04 1 420.00 642.61 SALES 21104136 06-01-04 06-30-04 420.00 641.27 1 SALES 21104138 07-01-04 07-31-04 420.00 639.84 SALES 21104138 08-01-04 08-31-04 1 420.00 638.41 SALES 21104138 01.01.05 01-31-05 1 420.00 630.65 SALES 21104138 02-01-05 02-28-05 1 420.00 629.09 SALES 21104138 03-01-05 03-31-05 420.00 627.37 SALES 1 21104138 04-01-05 04-30-05 420.00 604.64 SALES 21104138 05-01-05 05-31-05 1 420.00 581.86 TOTAL: 6,300.00 9,790.65 FILING FEE(S): 14.00 INTEREST COMPUTATION DATE: 05-30-06 The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADOITIONS or PENALTIES therein due from such taxpayer and which, after demand for payment thereol, remains unpaid. The amount of such unpaid TAX, INTEREST, AOOITIONS or PENAL TIES is a lien in favor 01 the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be. May 20, 2006 OATE PART 1 . TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS KEEVER II,FREOERICK W NOTICE OF TAX LIEN filed this day of at m. UENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 01 the Fiscal Code, 72 P.S. Sectfon 1404, as amended. Uens for Personal Inoome Tax and Employer Withholding Tax arise under SectIon 345 01 the Tax Relorm Code 01 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C 01 the Tax Reform Code of 1971,72 P.S. Section 8112-C, as amended. Liens for liquid Fuels Tax arise under Section 13 of the liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 1301 the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act 01 1982, Act 01 December 13, 1982, P.L. 1086, No. 225 Section 1 ef. seq., 72 PA. C.S.A. Section 1701 01. seq. (For decendants with date 01 death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act 01 1961, 72 P.S. Section 2485 -101 et. seq.). liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1 971, No.2 as amended, 72 P .S. Section 7242. liens for Motorbus Road Tax arise under Chapter 98 01 PA Vehicle Code, (75 PA C.S. 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corporation Tax Liens prOvided under the Fiscal Code arise at the time of setllement (assessment) and are liens upon the franchises and property, both real and personal, with no furthAr notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax liens are liens on real estate which continue until tax is paid. Personal Income Tax. Ernolover Withholdina Tax Res.ltv Transfer Tax. Sales and Use Tax liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and personal property of taxpayers, but only after they have been entered and docketed of reoord by the Prothonotary of the oounty where such property is situated and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry 01 reoord. PLACE OF THE FIliNG NOTICE FORM PLACE OF FiliNG: The notice of lien shall be filed: (a) In the case of Real Property, in the offIce 01 the Prothonotary of the oounty in which the property subject to the lien .is sil\lated and (b) in the case 01 Personal Property, whether tangible or intangible, In the office 01 the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRiORiTY OF NOTICE GENERAL RULE: According to the Rscal Code, the Notice 01 lien is automatically revived and does not require refillng of the Notice by the c9m.monwealth. AnV Notice 01 lien filed by the Commonwealth shall have priOrity to, and be paid In full, before any other obligation, \udl/!'ment, claim, hen, or estate Is satisfied from a subsequent judicial sale or lability with which the property may be charged. EXCEPTION: The Commonweaith does not maintain priority of tax liens aver any exlstin9 mortgaa~~ or liens which are properly recorded at the time that the tax lien IS filed. . Act 01 December 12, 1994, P.L. 1015, No. 13B. RELEASE OF LIEN Subjec1to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate may issue a certificate 01 release 01 any lien imposed with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liability has beoome legally unenforceable. EXCEPTION: Interest on Corporation Taxes is oomputed after a lien is paid. SETTLEMENT OF ACCOUNT The "Total" column (Column 7) for each type 01 tax listed on this Notice of lien oomprises the balance 01 Tax Oue (Column 6) plus assessed additions and/or penalties, and assessed and accrued interest up to the interest computation date on the face of this notice. If payment or settlement of account is made after the interest computation date, the payment must include the lien filing costs and accrued interest from the interest oomputation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following rates. c:s.. F.F., C.L., C.N.I. .8% PER MNUM (DUE DATE TO PAYMENT DATE) 0./., O.R., C.A., 5.T. - 6% PERo6>>IUM (DUE CATETO PAYMENT DATE) B.l., N.E., G.P.. M.1. - 6% PEA.AmUM (OUE OATETO PAYMeNTDATEl P.U.R.. .1% PEA MONTH OR FFlACTlON (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. - 3/4 OF 1% PER MONTH OR FFlACT10N S. IIr. U. . 3/4 OF t% PER MONTH OR FRACTION R.T.T. .8%PER~1.N INH & EST. - 6% PER MINIM l.F.T.. EU.T. -1% PER MONTH OR FRACTION M.C.R.T. -1% PeAMONT'H OR FRACTION O.F.r. - 18% PER AN\IU\t For aii taxes that are origlnaiiy due and payable on and after January 1, 1 9B2, the PA Department 01 Revenue will calculate dally interest on aU tax deficiencies using an annual interest rate thatwlii vary from calendar year. interest is calculated on a daiiy basis at the foiiowlng rates: DELINQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1182 THAU 12/31/82 20% .000!548 1/1f8'3 THRU 12131fB3 HI% .000438 111/84 THAU 12131/84 1 t% .00030.1 111115 THAU 1213'~ 13% .000356 111188 THAU 12/31186 10% .000274 1/1187 THRU 12131187 9'% .000247 1(1," THRU 12/31191 11% .000301 1/1192 THAU 12131192 9% .0.00247 1111El3THRU 12131194 7% .000192 1/1195 THRU 12131198 S% .000241 111/ll9 THAU 12/31/119 7'% .000192 1/1/00 THRU 12/31100 8% .000219 111/01 THAU 12131101 9% .000241 1JlI02THAU 12/31/02 6% .ODQle4 1/1103 THRU 12131103 S% .000137 1/1/04 THRU 12/31/04 4% .000110 1/1m5 THRU 12131105 5% .000137 1/1106 THRU 12/31108 1% .000192 ---Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ---Interest is calculated as follows: INTEREST = (BALANCE OF TAX UNPAID) :'A'II~~HR OF DAYS DELINQUENT) X(DAIL Y INTEREST fl.