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REVK-159 (12-05) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 28OM8
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
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DANNY RAUDABAUGH
1149 EASY RD
CARLISLE PA 17013
EIN: 25-16623821000
Notice Date: July 24, 2006
Notice Number: 322-191-806-071-9
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To lI1e Proll1onotary of said court: Pursuant to lI1e 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
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 17928391 04-01-97 06-30-97 1 250.52 591.16
EMPL 17928391 07-01-97 09-30-97 1 0.00 80.61
EMPL 17928391 04-01-98 06-30-98 397.07 901.19
EMPL 17928391 07-01-98 09-30-98 1 445.84 1,001.52
EMPL 17928391 10-01-98 12.31-98 1 111.86 248.97
EMPL 17928391 04-01-99 06-30-99 250.40 548.55
EMPL 17928391 07-01-99 09-30-99 1 309.26 672.10
EMPL 17928391 10-01-99 12-31-99 1 100.80 217.22
EMPL 17928391 04-01-00 06-30-00 1 336.34 711.39
EMPL 17928391 07-01-00 09-30-00 341.38 715.17
EMPL 17928391 10-01-00 12-31-00 1 164.36 340.87
EMPL 17928391 04-01-01 06.30.01 1 197.12 400.00
EMPL 17928391 07-01-01 09.30-01 346.50 695.25
EMPL 17928391 10-01-01 12-31-01 1 152.98 303.67
EMPL 17928391 04-01-02 06-30-02 1 370.92 725.76
EMPL 17928391 07-01-02 09-30-02 295.68 574.08
EMPL 17928391 10-01-02 12-31-02 1 73.92 142.47
TOTAL: 4,144.85 8,869.98
FILING FEE(S): 14.00
INTEREST COMPUTATION DATE: 08-03-06
The undersigned, lI1e Secretary of Revenua (or an aull10rized delegate) of lI1e Commonwealth of Pennsylvania, certifiesll1is to be a true and correct
copy of a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand lor payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth of Pennsylvania upon lI1e taxpayer's property, real, parsonal, or 00111, ..the case may be.
July 24, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
DANNY RAUDABAUGH
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P.S. Section 1404, as amended.
Liens for Personal Income Tax and Employer Withholding Tax arise under
Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as
amended.
Liens for Realty Transfer Tax arise under Section 1112-C of 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 emended.
Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Roed 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 of 1962, ActO! December 13, 1962, P.L. 1086, No. 225 Section
1 81. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax ActO! 1961, 72 P.S. Section 2485 -101 81. 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 4,1971, No.2 as amended, 72 P.S. Section 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Comoration Tax: liens provided under the Fiscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in lull force and
validity without filing of revival until paid.
Inherlt.anc& Tax liAnA are liens on real estate which continue until tax is paki.
Personal Income Tax EI'I1DIoYm WHhhokfina Tax Raaltv Tranamr Tax ~AS
and Use Tax liauldFuAlR Tax Fuel U.. Tax Motor Carriers Road Tax: and
Motorbus Tax liens are liens upon the franchlses as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county 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 of record.
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 of the Prothonotary of the county In which the property
subject to the lien is situated and (b) In the case of Personal Property, whather
tangible or intenglble, In the office of the Prothonotary of the county in which
the property subject to lien Is situeted.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERi'L RULE: Accordlng to the FI8c8I Code, the Notice of Lien is
automatically revived and does not require refillng of th. Notice by the
Commonwealth. AnV Notice of Lien filed by the CoIt1mo.. nwealth .shall have
priority to, and be paid in full, before any other obIig!dton, jU~, claim,
lien, or estate Is satisfied from a subaeoUent judicial sale or II with which
the property may be charged. ~ION: The Commonwe does not
maintain priority of tax lIans over any exlBting mo~s or liens which are
properly recorded at the time that the tax lien rs filed. SEE; Act of December
12,1994, P.L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may i8aue a certlficate of release of any IIan imposed
with respect to any tax if: (1) the liability is satisfied, _ction oonsIBting of
peyment of the amount asseSled together with aIll_llI1d COlll8tn respect
thereof; or (2) the liability has become legally unenforceable. EXCEPTION'
Interest on Corporation Taxes Is computed 8Iter a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Column 7) for eeel> type of tax listed on this Notice of Lien
comprises the balance of Tax D~e (Column 6) plus easessed additions and/or
penalties, and esaessed and ac...~ed Interest up to the interest computation
date on the face of this notice.
If peyment or settlement of account is made after the interest computation date,
the peyment must include the lien tHing costa and accrued Interest from the
Interest computation date to llI1d through the peyment date.
For any delinquent taxes due on or before December 31, 1981, interest is
imposed at the following rates.
C.S., EF., C,l., C.N.!. . 8% PER~UM EUE DATE TO PAYMENT OA~
Col., a.R., C.A., S.T. . no PERAftill.IM DUE DATE TO PAYMiNT OAT
aL., N.E., G,P., Mol. . '" PlRANNUMDATETO PAYMENT DA
P.U.R.. . 1% PEA MCJNn.t FRICTfON (DUE DATE TO AVMENT DATE)
P.I.T.,E.M.T. .3I4OF1""_MONTHORFRACTION
s." U. .314 OF ''''' PSI: MON1'H OR FRACTION
R.T.T. . no PEAAIl8N
INH .. EST. - eor. PEA NNJM
LF.T., F.U.T. - 1% PIRMONTH OR FRACTION
M.C.R.T. .,% PEAMONT'H OR FRACTION
a.F,r. -18% PERAtfiUM
For all taxes that are originally due and peyable on and after January 1,1982,
the PA Department of Flewn... will ClIIcuIate dally interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest Is calculated on a daily besis at the following rates:
DELINQUENT DATE INT1:AIii$T RATE DAILY INTEREST FACTOR
111182 THRU 12/31182 20% .000548
111183 THRU 12/31/n HI'" .000438
1f11B4 THRU 12/31/84 11% .000301
1I1I8&THRU12/31/8S 13% .OOO3!58
1/1/88 THRU 12/31/86 10% .000274
1/1187 THRU 12131/87 9'% .000247
1/1/tBTHRUl2131/81 11% .000301
1/1182 THRU 12131182 9% .000247
1/1/93 THRU 12131/94 7% .000192
1/1195 THRU 12131/88 9'% .0002017
1I1/n THRU 12/31118 7% .000182
1/1/00 THRU 12131100 9'% .000218
1/1101 THRU 12/31101 9% .000247
1/1/02 THRU 12/31102 6% .000164
1/1103 THRU 12/31103 5% ,0001.37
1/1104 THRU 12/31104 4% ,000110
1/1105 THRU 12/31105 !5% .000137
1/1108 THRU 12131/08 7% .000112
---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 efter January 1, 1982 are subject to a
variable Interast thet changes each calendar year.
---Interest is calculated ~':r's:
INTE~~J(~y~:IJ!r~~ROFOAYS