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Home My WebLink About08-21-06 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -:: r','\MOr:OOE(dlt:''11DtERITANCE TAX APPRA:rSEHENT,ALI,OWANcE OR DISALLOWANCE OF DEDUCTIONS 'AND! ASSESSMENT OF TAX ';. DUE !_' '70' ESTATE OF DATE OF DEATH 'IT FILE NUMBER COUNTY ACN 08-14-2006 RICE 06-22-2005 21 05-0580 CUMBERLAND 101 APPEAL DATE: 10-13-2006 ( 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 9~!_~~9~~_!~~~_~~~~______~___~~!~!~_~g~~~_~g~!!9~_~g~_yg~~_~~~g~~~__~____________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX LORETTA I FILE NO. 21 05-0580 ACN 101 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 I')ni't t r r.... ?"'; I L !._) I':~. ;.: (". ....1' --. ROBERT M FREY FREY & TI LEY 5 S HANOVER ST CARLISLE PA 17013 ESTATE OF RICE TAX RETURN WAS: (X) ACCEPTED AS FILED 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. 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 ) CHANGED (1) (2) (3) (4) (5) (6) (7) 131,960.00 .00 .00 .00 26.017.00 30.627.00 .00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: I~ an assessment was issued previoUSly, lines re~lect ~igures that include the total o~ ALL ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 17. Amount of Line 14 at Sibling rate (17) 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS: + DATE 03-17-2006 06-28-2006 NUMBER CD006489 CD006895 INTEREST/PEN PAID (-) .00 130.58- (9) (10) 14,312.00 956.00 (11) (12) (13) (14) REV-1547 EX AFP (06-05) LORETTA I DATE 08-14-2006 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. 188,604.00 15.="68 00 173,336.00 .00 173,336.00 14, 15 and/or 16, 17, 18 and 19 will returns assessed to date. .00 X 00 = 173,336.00 X 045 = .00 X 12 = .00 X 15 = (19)= AMOUNT PAID 21. 58 7,909.00 BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-29-2006 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .00 7,800.00 .00 .00 7,800.00 7,800.00 .00 15.78 15.78 ( 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.) RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: OISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December lZ, 198Z -- 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 Co..onwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140), Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. 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 an Orphan's Court citation. 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-1313). Applications are available online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Depart.ent's Z4-hour answering service for forms orders: 1-800-36Z-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraise.ent, 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 .ay 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 electronic protest to be valid, you .ust receive a confir.ation number and processed date from the Board of Appeals website. You .ay also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box Z810Z1, Harrisburg, PA 171Z8-10Z1. Petitions .ay not be faxed. B) Election to have the matter deter.ined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. 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 Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150!) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (570) discount of the tax paid is allowed. The 1570 tax amnesty non-participation penalty is co.puted 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 a.nesty 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 is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (670) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary fro. calendar year to calendar year with that rate announced by the PA Oepartment of Revenue. The applicable interest rates for 198Z through Z006 are: Interest Daily Interest Daily Interest Rate Factor Year Rate Factor Year Rate ~ ~ 'i9iiil-1991 ~:ii1iii!OT' ~ ~ 1670 .000438 199Z 970 .000Z47 ZOOZ 670 1170 .000301 1993-1994 770 .00019Z Z003 570 1370 .000356 1995-1998 970 .000Z47 Z004 470 1070 .000Z74 1999 770 .00019Z Z005 570 970 .000Z47 ZOOO 870 .000Z19 Z006 77. Year r9iiZ 1983 1984 1985 1986 1987 Daily Factor . ii1iiiZ4r .000164 .000137 .000110 .000137 .00019Z --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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. COMMONWEALTH 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 NO. CD 007129 FREY ROBERT M 5 S HANOVER STREET CARLISLE, PA 17013 ACN ASSESSMENT CONTROL NUMBER AMOUNT ___nn_ fold 101 $15.78 ESTATE INFORMATION: SSN: 199-07-4208 FILE NUMBER: 2105-0580 DECEDENT NAME: RICE LORETTA I DATE OF PAYMENT: 08/21/2006 POSTMARK DATE: 08/21/2006 COUNTY: CUMBERLAND DATE OF DEATH: 06/22/2005 TOTAL AMOUNT PAID: $15.78 REMARKS: CHECK# NO NUMBER SEAL INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS