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Home My WebLink About06-30-06 (2) LAW OFFICES OF GA.TES-,-~ALBRUNER &-HATCH, P.C. 1013 MUMMA ROAD, SUITE 100 . LEMOYNE. PENNSYLVANIA 17043 (717) 731-9600 . FAX: (717) 731-9627 LOWELL R. GATES, Ll. M. LL M. in Taxalion Also Admitted to MassactlLJsetts Bar MARK E. HALBRUNER CRAIG A. HATCH, CELA Certified as an Elder Ldw Attorney by the National Elder Law Foundation MATTHEW J. ESHELMAN Board Certified in Creditors' Rights R.epresentatlon by the A(TH~rlCan Board of Certification CLIFTON R. GUISE Also Admitted to pr actice before the US. Patent & Trademark Office June 29, 2006 BRANCH OFFICE: 3 WEST MONUMENT SQUARE, SUITE 304 lEWISTOWN, PA 17044 (717) 248-6909 WEB SITE: www.GatesLawFirm.com CORRESPONDENCE ADDRESS: Lemoyne Office STACEY l. NACE Parale9al/Office Manager TRACI L SEPKOVIC Paralegal VALERIE LONG Paralegal Cumberland County Courthouse Office of the Register of Wills One Courthouse Square Carlisle, PA 17013 RE: Estate of M. Luther Turnbaugh Estate No. 21-05-0588 Dear Register of Wills: Nancy L. Diener provided my office with copies of the enclosed Notices that she received from the Department of Revenue. Please be advised that my office filed the Pennsylvania inheritance tax return for the Estate of M. Luther Turnbaugh on June 27,2006. The Sovereign Bank accounts referenced on the Notices from the Department of Revenue were reported on the inheritance tax return and the inheritance tax was paid on the net estate; therefore, I am requesting that the Department of Revenue assess the accounts as part of the inheritance tax return and retract the Notices issued on the Sovereign Bank accounts. Please contact my office if you need anything further. Sincerely, ~;/Ifd ,/Craig A. Hatch CAH/tls Enclosures cc: Violet M. Turnbaugh Nancy L. Diener P A Department of Revenue CJ ,'). COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (06-05) NANCY L DIENER 1287 WOODRUFF PL MORGANTOWN WV 26505-2726 DATE 06-19-2006 ESTATE OF TURNBAUGH M L DATE OF DEATH 03-10-2005 FILE NUMBER 21 05-0588 COUNTY CUMBERLAND SSN/DC 171-28-6108 ACN 05134087 APPEAL DATE: 08-18-2006 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV=is4S-EX-AFP-COj=osj-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-19-2006 ESTATE OF TURNBAUGH M L DATE OF DEATH 03-10-2005 COUNTY CUMBERLAND FILE NO. 21 05-0588 TAX RETURN WAS: S.S/D.C. NO. 171-28-6108 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 05134087 FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. 2335252405 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING 0< )TRUST ()TIME CERTIFICATE 09-23-1996 x 20,019.54 1. 000 20,019.54 .00 20,019.54 .15 3,002.93 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 06-27-2006 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 3,002.93 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 111.27 TOTAL DUE 3,114.20 . IF PAID AFTER THIS DATE, 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" ( CRJ, YOU HAY BE DUE A REFUND. SEE REVFR~F ~TnJ= n~ TUTt:. C'nDM rnD T..IiC"''Tft..,.................... ... COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (06-05) NANCY L DIENER 1287 WOODRUFF PL MORGANTOWN WV 26505-2726 DATE 06-19-2006 ESTATE OF TURNBAUGH M L DATE OF DEATH 03-10-2005 FILE NUMBER 21 05-0588 COUNTY CUMBERLAND SSN/DC 171-28-6108 ACN 05134088 APPEAL DATE: 08-18-2006 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REV=is4S-EX-AFP-loj=osj-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-19-2006 ESTATE OF TURNBAUGH M L DATE OF DEATH 03-10-2005 COUNTY CUMBERLAND FILE NO. 21 05-0588 TAX RETURN WAS: S.S/D.C. NO. 171-28-6108 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 05134088 FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. 0575135314 TYPE OF ACCOUNT: ()SAVINGS () CHECKING ~ )TRUST ()TIME CERTIFICATE DATE ESTABLISHED 03-28-1995 X 20,017 . 06 1. 000 20,017.06 .00 20,017.06 .15 3,002.56 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAVMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEV ORDER PAVABLE TO: "REGISTER OF WILLS, AGENT." Account Balance Percent Taxable Amount Subj~ct to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 06-27-2006 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 3,002.56 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 111.25 TOTAL DUE 3,113.81 * IF PAID AFTER THIS DATE, 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" ( CRJ, YOU MAY BE DUE A REFUND. <::'1=1= DI="CD~C ~Tn~ nl:' TU...... r-nr...... ......... .....---..----..- -