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					This Pennsylvania State tax notice letter sample is provided by TaxResources,                                   Facing an Audit?
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     BUREAU OF INDIVIDUAL TAXES
     PO BOX 280432
     HARRISBURG PA 17128-0432
                                                                                                                 XXX-XXXX XX XXX XXXX




    XXXXXX X XXXXXXX XX
    XXXXXX X XXXXXXX
    XXXX XXXXXX XXX XXX
    COLLEGEVILLE       PA 19426-3176




                                                                     DETACH AT PERFORATION


                                                                            BUREAU OF INDIVIDUAL TAXES                       REV-364C (01-05)
                                                                               PERSONAL INCOME TAX.



                                          TAXPAYER NAME:     XXXXXXXX X XXXXXXXXX XX
                                          NOTICE DATE:       JAN 04 20 11
                DETACH AT PERFORATION




                                          SOCIAL SEC. NUM:   XXX -XX -XXXX
                                          TAX YEAR:          2009
                                          TOTAL DUE NOW:     63.70
                                                                                              $
                                                                         PAYMENT AMOUNT;


                                                                                MAKE CHECK OR MONEY ORDER PAYABLE TO: “PA DEPT. OF REVENUE”
                                        100
                                                                     DO NOT WRITE IN THIS SPACE



                                              ##########################################
This Pennsylvania State tax notice letter sample is provided by TaxResources,                  Facing an Audit?
the nation’s leader in tax audit representation. www.taxaudit.com                               We Can Help!




   IF YOU HAVE ANY QUESTIONS CONCERNING THIS NOTICE, PLEASE CALL (717) 783-5250. FOR SERVICE FOR TAXPAYERS WITH
   SPECIAL HEARING AND SPEAKING NEEDS. TDD# 1-800-447-3020. OFFICE HOURS 8:00 A.M.- 4:00 P.M. YOU MAY ALSO WRITE
   TO: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280432, HARRISBURG PA 17128-0432.




            PA DEPARTMENT OF REVENUE
            BUREAU OF INDIVIDUAL TAXES
            PO BOX 280432
            HARRISBURG PA   17128-0432
                                             COMMONWEALTH OF PENNSYLVANIA
                                                 DEPARTMENT OF REVENUE
  BUREAU OF INDIVIDUAL TAXES
  PO BOX 280432
  HARRISBURG PA 17128-0432                                PERSONAL INCOME TAX
                                                          NOTICE OF ASSESSMENT                               XXX-XXXX XX XXX XXXX




                                                          DLN:              XXXXXXXXXXXX
                                                          DATE OF NOTICE: JAN 04 2011
                                                          SOCIAL SEC. NUM: XXX-XX-XXXX
                                                          ASSESSMENT #:     XXXXXX       TAX YEAR: 2009
                                                          ASSESSMENT AMOUNT              63.70
                                                          BALANCE(S) DUE FOR YOUR ACCOUNT AS OF   JAN 14 2011:
XXXXXX X XXXXXXX XX
XXXXXX X XXXXXXX                                                                     OWED           PAID           BALANCE
                                                          UND PNLTY                  2.95            .00              2.95
XXXX XXXXXX XXX XXX                                       EST PNLTY                   .00            .00               .00
COLLEGEVILLE       PA 19426-3176                          LEGAL                       .00            .00               .00
                                                          INTEREST                   1.75            .00              1.75
                                                          TAX/RFD                   59.00            .00             59.00
                                                          2009 BALANCE DUE                                           63.70
                                                          PLUS OTHER TAX YEAR(S) LIABILITIES (SEE REVERSE
                                                                                           SIDE OF NOTICE)                .00
                                                          TOTAL DUE NOW - (PLEASE PAY THIS AMOUNT
                                                                              USING THE ENCLOSED COUPON)                            63.70

                  THE FIGURES SHOWN BELOW REPRESENT AMOUNTS AS ORIGINALLY REPORTED
                  ON YOUR 2009 TAX RETURN OR AS ADJUSTED BY THE DEPARTMENT.
                                                                                    ORIGINAL OR
                                                                                 ADJUSTED AMOUNTS.
                   1A. GROSS COMPENSATION ..........................                    53,439
                   1B. SCHEDULE UE EXPENSES ........................                         0
                   1C. COMPENSATION ................................                    53,439
                   2.. INTEREST (SCHEDULE A) .......................                         1
                   3.. DIVIDENDS (SCHEDULE B) ......................                         0
                   4.. NET INCOME OR LOSS ..........................                         0
                   5.. TAXABLE SALE - GAIN OR LOSS .................                         0
                   5A. CAPITAL GAIN EXCLUSION ......................                         0
                   6.. RENTS, ROYALTIES, PATENTS, COPYRIGHTS .......                         0
                   7.. ESTATES AND TRUSTS (SCHEDULE J) .............                         0
                   8.. GAMBLING AND LOTTERY WINNINGS ...............                         0
                   9.. GROSS TAXABLE INCOME (ADD LINES 1C,2-5,6-8) .                    53,440
                   10. OTHER DEDUCTIONS(MEDICAL, HEALTH, TUITION).N                          0
                   11. NET PA TAXABLE INCOME(LINE 9 MINUS LINE 10) .                    53,440
                   12. TAX LIABILITY (MULTIPLY LINE 11 BY .03070) ..                     1,641
                   13. TAX WITHHELD (FROM W2’S) ....................                     1,582
                   14. CREDIT FROM PREVIOUS TAX YEAR ...............                         0
                  15&16 ESTIMATED TAX & EXTENSION PAYMENTS ..........                        0
                   17. TAX WITHHELD AS REPORTED ON NRK-1 ...........                         0
                   18. TOTAL CREDITS (ADD LINES 14-17) .............                         0
                  .19B. NUMBER OF DEPENDENTS ........................                        2
                   21. TAX FORGIVENESS CREDIT ......................                         0
                   22. RESIDENT CREDIT (SCHEDULE G) ................                         0
                   23. CREDITS (SCHEDULE OC) .......................                         0
                   24. TOTAL CREDITS (ADD LINES 13,18,21-23) .......                     1,582
                   25. TAX DUE (LINE 12 MINUS 24) ..................                        59
                   26. PENALTIES AND INTEREST ......................
                   28. OVERPAYMENT (LINE 24 MINUS 12) ..............                         0
                   29. REFUNDED ....................................                         0
                   30. CREDITED TO NEXT YEARS ESTIMATED TAX ........                         0
                 .31-35. TOTAL DONATIONS (LINES 31-35) ...............                       0


                               THE REASON(S) FOR THIS NOTICE ARE AS FOLLOWS:
PENALTY FOR FILING TIMELY BUT UNDERPAYING YOUR TAX DUE IS 5% OF THE UNPAID BALANCE.

ANY UNPAID BALANCES WILL REDUCE OR ELIMINATE ANY FUTURE REFUND.

YOU HAVE THE RIGHT TO APPEAL FOR A REASSESSMENT OR REFUND. DETAILS OF YOUR APPEAL RIGHTS ARE
ENCLOSED (SEE REV-554). IF YOU HAVE ANY QUESTIONS CONCERNING YOUR APPEAL RIGHTS, PLEASE CALL
(717)783-5250. A TAXPAYER DISAGREEING WITH THE ASSESSMENT OF TAX MUST FILE A PETITION FOR
REASSESSMENT OR REFUND. APPEALS MUST BE FILED BY THE FOLLOWING DATE: 1) ON OR BEFORE APR 04 2011 A
PETITION FOR REASSESSMENT MUST BE FILED OR 2) ON OR BEFORE JUL 05 2011 REMIT THE BALANCE DUE TO THE
PA DEPARTMENT OF REVENUE AND FILE A PETITION FOR REFUND. APPEALS ARE CONSIDERED TIMELY IF POSTMARKED
BY THE U.S. POSTAL SERVICE ON OR BEFORE THE LAST DAY FOR PETITIONING FOR REASSESSMENT OR REFUND OR
IF RECEIVED AT THE ADDRESS BELOW ON OR BEFORE THE LAST DAY FOR PETITIONING FOR REASSESSMENT OF
REFUND.

AN APPEAL CAN BE FILED ON-LINE @ WWW.BOARDOFAPPEALS.STATE.PA.US ON OR BEFORE THE FILING DEADLINES
NOTED ABOVE. INITIATE AN ELECTRONIC APPEAL BY SUBMITTING A PETITION BY MEANS OF COMPUTER AND
RECEIVING A CONFIRMATION NUMBER AND PROCESSED DATE FROM THE BOARD OF APPEALS WEBSITE.
AN APPEAL CAN ALSO BE FILED IN PAPER FORM BY COMPLETING REV-65, MAILING THE COMPLETED PETITION OR
DELIVERING IT TO: PA DEPARTMENT OF REVENUE, BOARD OF APPEALS, PO BOX 281021, STRAWBERRY SQUARE,
10TH FLOOR, 4TH AND WALNUT STREETS, HARRISBURG, PA 17128-1021. PETITIONS MAY NOT BE FAXED.

ALL TAXES FOR PERIODS SUBSEQUENT TO THE BANKRUPTCY DATE SHOULD BE PAID IMMEDIATELY UNLESS INCLUDED
IN A DULY APPROVED MODIFIED PAYMENT PLAN. IF YOU ARE IN AN ACTIVE BANKRUPTCY PROCEEDING, THIS
DOCUMENT IS FOR INFORMATION PURPOSES ONLY.

IF YOUR CASE HAS BEEN PLACED WITH A COLLECTION AGENCY YOU MAY BE SUBJECT TO ADDITIONAL FEES FOR
COLLECTION COSTS. UNDER ACT 40 OF 2005, ADDITIONAL COLLECTION COSTS, INCLUDING BUT NOT LIMITED TO
FEES OF UP TO THIRTY-NINE (39%) OF THE AMOUNT DUE, AND ATTORNEY FEES INCURRED IN SECURING PAYMENT,
MAY BE IMPOSED ON ANY LIABILITY NOT PAID PRIOR TO REFERRAL TO A COLLECTION AGENCY OR CONTRACT
COUNSEL.
                                           SEE REVERSE SIDE FOR MORE INFORMATION
This Pennsylvania State tax notice letter sample is provided by TaxResources,                          Facing an Audit?
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   OTHER TAX YEAR LIABILITIES LISTED FROM FRONT OF NOTICE:




    IF YOU WOULD LIKE TO ESTABLISH A DEFERRED PAYMENT PLAN AGREEMENT TO RESOLVE THIS ACCOUNT PLEASE
    CONTACT THE HARRISBURG CALL CENTER AT (717) 783-3000.

    A PORTION/OR ALL OF YOUR UNREIMBURSED EMPLOYEE BUSINESS EXPENSES WERE DISALLOWED. EXPENSES NOT
    RELATED TO BUSINESS OR EXPENSES INCURRED FOR THE PERSONAL CONVENIENCE OF THE EMPLOYEE/PARTNER/
    SHAREHOLDER CANNOT BE DEDUCTED FROM COMPENSATION. A FEDERAL K-1, PA RK-1 OR PA NRK-1. EXPENSES
    THAT ARE EXCESSIVE OR DO NOT QUALIFY AS ORDINARY AND REASONABLE EXPENSES CANNOT BE DEDUCTED FROM
    COMPENSATION. A FEDERAL K-1, PA RK-1 OR PA NRK1.

         YOUR TAX RETURN HAS BEEN ADJUSTED BECAUSE YOU FAILED TO RESPOND TO THE DEPARTMENT’S
    PREVIOUS REQUESTS FOR ADDITIONAL INFORMATION TO PROCESS YOUR RETURN.




   IF YOU HAVE ANY QUESTIONS CONCERNING THIS NOTICE, PLEASE CALL (717) 783-5250. FOR SERVICE FOR TAXPAYERS WITH
   SPECIAL HEARING AND SPEAKING NEEDS. TDD# 1-800-447-3020. OFFICE HOURS 8:00 A.M.- 4:00 P.M. YOU MAY ALSO WRITE
   TO: PA DEPARTMENT OF REVENUE, BUREAU OF INDIVIDUAL TAXES, PO BOX 280432, HARRISBURG PA 17128-0432.
           (07-08)
REV-554 EO (01-10 ) (I)




            DISCLOSURE STATEMENT: TAXPAYERS’ OF REVENUE DISCLOSURE STATEMENT
     COMMONWEALTH OF PENNSYLVANIA, DEPARTMENTRIGHTS AND OBLIGATIONS
                          OF THE DEPARTMENT OF REVENUE
            OF THE DEPARTMENT’S AND TAXPAYERS’ RIGHTS AND OBLIGATIONS
It is the obligation of all taxpayers in the Commonwealth to file all tax returns and pay all taxes to which they are subject. However,
It is the obligation of all taxpayers in the Commonwealth         all tax returns and pay all taxes to which they are subject. However,
           Department determines a required return was not filed or filed or a was not paid, may enforce tax law and collect law
when the Department determines that a required return has not been a liability liability has notitbeen paid, it has rights granted byon a
that dictate how it may enforce tax law and collect on a taxpayer’s obligations. provides legal rights the the taxpayer and creates
taxpayer’s obligations. The Commonwealth has a Taxpayers’ Bill of Rights, which In conjunction with to Department’s rights, the
Commonwealth has a Taxpayers’ ensureRights, which provides legalin tax administration and enforcement.
obligations for the Department to Bill of equity and fairness prevail rights on behalf of the taxpayer and creates obligations for the
Department so that equity and fairness control how these requirements are enforced.
                          TAXPAYERS’ RIGHTS AND THE DEPARTMENT’S OBLIGATIONS DURING AN AUDIT
                   taxpayer’s books and records to DEPARTMENT’S OBLIGATIONS DURING AN AUDIT
When examining aTAXPAYERS’ RIGHTS & THE determine if the appropriate tax liability has been paid, the rights of a taxpayer
and the obligations of the Department during an audit are as follows:
When examining a taxpayer’s books and records to determine if the appropriate tax liability has been paid, the rights of a taxpayer
          The Department will provide the taxpayer with as follows:
and the obligations of the Department during an audit are a complete explanation of the audit process as it relates to that
          The Department will provide the taxpayer the process.
          individual taxpayer and his/her rights duringwith a complete explanation of the audit process as it relates to that
          individual taxpayer prepare a rights basis the process.
          The Department willand his/herwritten duringof the assessment of any tax liability determined during the audit.
          The Department will explain a written basis of the appeal the of any tax of any tax liability determined during
          The Department will prepare the taxpayer’s right toassessment assessmentliability determined during the audit.
          the audit.
          The Department will explain the taxpayer’s right to appeal the assessment of any tax liability determined during
          the Department will conduct a post-audit conference, at which a representative will explain the audit findings and
          The audit.
          The Department will conduct a to correct areas of noncompliance.
          make recommendations on how post-audit conference at which a representative will explain the audit findings and
          make recommendations on the to correct areas of noncompliance.
          The Department will process how audit in a timely manner.
          The Department will process the audit in a timely manner.
                                                   TAXPAYERS’ APPEAL RIGHTS
                                                 TAXPAYERS’ APPEAL RIGHTS
To appeal any adverse decision of the Department, a taxpayer must file an appeal with the Board of Appeals. The Board of Appeals
To review the case as provided by the taxpayer. If the taxpayer an appeal with with the decis ion of the Appeals. The Board
willappeal any adverse decision of the Department, a taxpayer must fileis not satisfied the Department’s Board of Board, he/she may
of Appeals will review the case to the Board of Finance and Revenue. If a is not satisfied satisfied with the outcome of the appeal to
subsequently submit an appeal as provided by the taxpayer. If the taxpayertaxpayer is not with the decision of the Board, he/she may
subsequently submit and Revenue, an appeal of that decision may be If a with the Commonwealth Court outcome of the
the Board of Finance an appeal to the Board of Finance and Revenue. filedtaxpayer is not satisfied with theof Pennsylvania. appeal to
the Board of Finance and Revenue, an appeal of that decision may be filed with the Commonwealth Court of Pennsylvania.
APPEAL TO THE BOARD OF APPEALS
APPEAL TO THE BOARD the Board of Appeals within 90 days from the mailing date of the assessment or appraisement notice.
An appeal must be received byOF APPEALS
An specific number of days by the Board of Appeals within specific
Theappeal must be receivedfor each type of decision is listedabelow. number of days from the mailing date of the assessment or
appraisement notice. The specific number of days for each type of decision is listed below.
                                   TYPE OF ADVERSE DECISION                                              NUMBER OF DAYS

    Sales Tax Bond Notice          TYPE OF ADVERSE DECISION                                               NUMBER OF DAYS
                                                                                                              5 days
     Sales Tax Bond Tax Jeopardy Assessment
    Personal IncomeNotice                                                                                      5 days
                                                                                                               10days
     Personal Income Tax Jeopardy Assessment                                                                   10 days
     Inheritance Tax Jeopardy Assessment
    Corporation Tax Appraisement                                                                  30 days (see 72 P.S. § 7402.2)
                                                                                                             60 days
    Inheritance Tax Appraisement Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
     Sales & Use Tax, Fuel Use Tax,                                                                            60 days
     Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax,
    Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,                       90 days
                                                                                                               90 days
     Employer Withholding Tax, Property Oil Franchise Tax, Personal Income
    Corporation Tax, Motor Carrier Tax,Tax/Rent Rebate, Realty Transfer Tax Tax

APPEAL TO THE BOARD OF FINANCE AND REVENUE
APPEAL TO THE BOARD OF FINANCE AND REVENUE
An appeal must be received by the Board Finance and Revenue within a specific number of days from the mailing date date Board
An appeal must be received by the Board of of Finance and Revenue within a specific number of days from the mailing of the of the
Board of Appeals’ decision. The number of days of each type of type of is listed is listed
of Appeals’ decision. The specific specific number fordays for eachdecision decision below. below.
                                   TYPE OF ADVERSE DECISION                                              NUMBER OF DAYS
                                    TYPE OF ADVERSE DECISION                                             NUMBER OF DAYS
    Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
     Sales & Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
    Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income Tax,Tax (including                  90 days
     Corporation Tax, Motor Carrier Tax, Oil Franchise Tax, Personal Income                                    90 days
     Employer Withholding Employer Withholding Tax, Property Tax/Rent Rebate,
    jeopardy assessment),Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax
    Realty Transfer Tax
                                                                                               an appeal    the appropriate county
To appeal an Inheritance Tax decision issued by the Board of Appeals, the taxpayer must file an appeal to the appropriate county
To appeal an             Tax decision issued by the Board of Appeals, the taxpayer
Orphans’ Court at the appropriate county courthouse within 60 days of receipt the Board of Appeals’ decision.
Orphans’ Court at the appropriate county courthouse within 60 days of receipt ofof the Board of Appeals’ decision.

APPEAL TO COMMONWEALTH COURT
APPEAL TO COMMONWEALTH COURT
An appeal must be received Commonwealth Court within a specific number of days days from the mailing the of the Board of
An appeal must be received byby Commonwealth Court within a specific number of from the mailing date ofdate Board of Finance
Finance and decision. The specific number of days for each type of decision is listed below.
and RevenueRevenue decision. The specific number of days for each type of decision is listed below.
                                   TYPE OF ADVERSE DECISION                                              NUMBER OF DAYS
                                    TYPE OF ADVERSE DECISION                                             NUMBER OF DAYS
    Sales and Use Tax, Fuel Use Tax, Liquid Fuels Tax, Malt Beverage Tax, Cigarette Tax,
     Sales & Use Tax, Fuel Carrier Liquid Fuels Tax, Malt Beverage Tax, Cigarette (including
    Corporation Tax, MotorUse Tax, Tax, Oil Franchise Tax, Personal Income Tax Tax,                            30 days
                                                                                                               30 days
     Corporation Tax, Motor Employer Oil Franchise Tax, Personal Income Tax,
    jeopardy assessment), Carrier Tax,Withholding Tax, Property Tax/Rent Rebate,
     Employer Withholding
    Realty Transfer Tax Tax, Jeopardy, Property Tax/Rent Rebate, Realty Transfer Tax
                                                                                                              30 days
    Inheritance Tax
   Inheritance Tax
                                                                                                              30 Court’s
                                                                                                   (From Orphans’ days decision)
                                                                                                   From Orphans’ Court’s decision
This Pennsylvania State tax notice letter sample is provided by TaxResources,                                          Facing an Audit?
the nation’s leader in tax audit representation. www.taxaudit.com                                                       We Can Help!


     Petitions to the Board of Appeals may be filed online at www.boardofappeals.state.pa.us
     Petitions may also be mailed to the appropriate address listed below:
     BOARD OF APPEALS                              BOARD OF FINANCE AND REVENUE                  COMMONWEALTH COURT OF PA
     PO BOX 281021                                 TREASURY DEPARTMENT                           COMMONWEALTH AVE AND WALNUT ST
     HARRISBURG PA 17128-1021                      SUITE 400                                     624 IRVIS OFFICE BUILDING
                                                   1101 S FRONT ST                               HARRISBURG PA 17120
                                                   HARRISBURG PA 17104-2539



     TAXPAYERS’ PROCEDURE FOR REFUNDS OF OVERPAID TAX
     If a taxpayer determines he/she overpaid taxes or paid tax to which he/she is not subject, a petition for refund must be filed
     within three years of the date of payment. If payment(s) is/are made in full as a result of an assessment, a petition for refund
     must be filed within six months of the date of the assessment. All petitions for a refund, except Liquid Fuels Tax refunds, are
     filed with the Board of Appeals.

     TAXPAYERS’ COMPLAINTS
     If a taxpayer has a complaint about an action the Department took in regard to Personal Income Taxes, Employer Withholding
     or Inheritance Tax, the Department’s Taxpayers’ Rights Advocate may be contacted at the following address:
                                                       PA DEPARTMENT OF REVENUE
                                                      TAXPAYERS’ RIGHTS ADVOCATE
                                                       LOBBY, STRAWBERRY SQUARE
                                                          HARRISBURG PA 17128

     The Advocate will then facilitate the resolution of the complaint by working with appropriate Department personnel or issuing an
     assistance order requested by the taxpayer and warranted.


     DEPARTMENT’S ENFORCEMENT METHODS
     If a taxpayer has not paid a tax liability nor filed a timely appeal of the liability, the Department may take the following actions:
            Contact a delinquent taxpayer and attempt to resolve the liability through payment in full, payment plan or compromise.

            Submit a request to have the taxpayer’s federal Personal Income Tax refund applied to his/her delinquent Pennsylvania
            Personal Income Tax liability.

            Employ private collection agencies to collect delinquent taxes. Under Act 40 of 2005, additional collection costs, including
            but not limited to fees of up to 39 percent of the amount due and attorney fees incurred in securing payment, may be
            imposed on any liability not paid prior to referral to a collection agency or contract counsel.

            Deny issuing of a tax clearance certificate to a taxpayer applying for or requesting renewal of a liquor, lottery,
            cigarette or small games of chance license. The Department may also deny issuing a tax clearance certificate to a
            taxpayer seeking clearance for a Commonwealth contract or a corporate bulk sale clearance certificate.

            Deny the initial issuance of or revoke a Sales Tax license if delinquencies exist in the licensee’s account. If a business
            makes taxable sales without a valid Sales Tax license, the Department may file a formal criminal complaint. Department
            of Revenue enforcement agents may issue citations to people who sell or lease items subject to PA Sales Tax without a
            valid Pennsylvania Sales Tax license.

            Disclose, by publication or otherwise, the identity of any person whose Sales Tax license was refused, suspended or
            revoked.

            File a lien against the taxpayer and, in some cases, against the person responsible for payment of the delinquent tax.
            The Office of Attorney General may file an action to seize the liened property of a taxpayer.

            Disclose, by publication or otherwise, the taxpayer’s name or business name and liability information as a result of a
            lien recorded in a county Prothonotary’s Office.

            Garnish andndividual’s wages for delinquent taxes owed to the Commonwealth.

            When an Inheritance Tax return was not filed or Inheritance Tax was not paid, the Department may file a petition for
            citation against the personal representative of the decedent’s estate, which requires the representative to file the return,
            pay the tax or appear before the Orphans’ Court.

            Investigate and advance, through the Courts of Common Pleas, actions against delinquent taxpayers violating criminal
            statutes.
This Pennsylvania State tax notice letter sample is provided by TaxResources,                          Facing an Audit?
the nation’s leader in tax audit representation. www.taxaudit.com                                       We Can Help!




                             Interest is calculated on a daily basis using the following formula:


           INTEREST = LATE OR UNPAID TAX x NUMBER OF DAYS x APPLICABLE DAILY INTEREST RATE


             Outstanding taxes due on or before Dec. 31, 1981 will bear interest at the old rates and using the
             old calculation methods governed by individual laws and regulations for each of the various taxes.
        This Pennsylvania State tax notice letter sample is provided by TaxResources,                                                      Facing an Audit?
        the nation’s leader in tax audit representation. www.taxaudit.com                                                                   We Can Help!



                                                                                                                            December 2009

                       INTEREST
 ENUE DISCLOSURE STATEMENT RATE AND CALCULATION METHOD FOR ALL TAXES DUE AFTER JAN. 1, 1982
 EVENUE DISCLOSURE STATEMENT
E STATEMENT
           The PA Department of Revenue will calculate daily interest using an annual interest rate, which varies by calendar year. The following
STS AND OBLIGATIONS
  AND OBLIGATIONS
NS                  interest rates are applied on any outstanding   tax balance originally due on or after Jan. 1, 1982 and on delinquent taxes originally due
                    during
       all taxes to which the years indicated below:
 pay subject. However, they are subject. However,
 y all taxes to which they are subject. However,
 are
  has not been by law it has rights granted by law Daily Rate
 lity hasgrantedpaid, it has Year granted by law
   rights   not been Calendar rights Interest Rate
                     paid,                                             Charged From         Calendar Year   Interest Rate    Daily Rate      Charged From
  In conjunction with the Department’s rights, the
  conjunction with theDepartment’s rights, the
 partment’s rights, the2010                4%         0.000110      1/1/10 - 12/31/10           1999              7%          0.000192     1/1/99   -   12/31/99
  alf of taxpayerfor the
 testhethe taxpayer and creates obligations for the
  of obligations and creates obligations for the
 ed.                     2009              5%         0.000137      1/1/09 - 12/31/09        1995 - 1998          9%          0.000247     1/1/95   -   12/31/98
                         2008              7%         0.000192      1/1/08 - 12/31/08        1993 - 1994          7%          0.000192     1/1/93   -   12/31/94
TIONS
ONS DURING AN AUDIT
DIT DURING AN AUDIT      2007              8%         0.000219      1/1/07 - 12/31/07           1992              9%          0.000247     1/1/92   -   12/31/92
 ax liability has been paid, the rights of a taxpayer 0.000192
                         2006              7%
 liability hasabeen paid, the rights of a taxpayer                  1/1/06 - 12/31/06        1988 - 1991         11%          0.000301     1/1/88   -   12/31/91
  e rights of taxpayer
                         2005              5%         0.000137      1/1/05 - 12/31/05           1987              9%          0.000247     1/1/87   -   12/31/87
 n of the audit process as it relates to that
     the audit process 2004 relates to that
  f relates to that      as it             4%         0.000110      1/1/04 - 12/31/04           1986             10%          0.000274     1/1/86   -   12/31/86
                         2003              5%         0.000137      1/1/03 - 12/31/03           1985             13%          0.000356     1/1/85   -   12/31/85
  tax liability determined during the audit.
    liability determined2002 the audit.6%
xng the audit.            during                      0.000164      1/1/02 - 12/31/02           1984             11%          0.000301     1/1/84   -   12/31/84
 ment of any tax liability determined during
  nt of any tax liability2001
 ermined during                            9%
                           determined during          0.000247      1/1/01 - 12/31/01           1983             16%          0.000438     1/1/83   -   12/31/83
                         the audit findings8%
 sentative will explain 2000                and       0.000219      1/1/00 - 12/31/00           1982             20%          0.000548     1/1/82   -   12/31/82
  tative will explain the AD+ findings and
 dit findings and REV-1611audit(12- 09)                                          SEE REVERSE SIDE



 S
 ith the Department’s Board of Appeals. The Board
of Appeals. the Board of Appeals. he/she may
 the Department’s Board
atisfied with Thedecision of the Board,The Board
fiednot satisfied with the outcome of the appeal
 r is with the decision
he Board, he/she mayof the Board, he/she mayto
 Commonwealth Court outcome of the
  not satisfied with the
 come of the appeal to of Pennsylvania.appeal to
 mmonwealth
nnsylvania. Court of Pennsylvania.

 days from the mailing date of the assessment or
 ted below.
 of from the mailing date of the assessment or
ys the assessment or
d below.
                     NUMBER OF DAYS
  OF DAYS          NUMBER OF DAYS
                           5 days
 ays                       days
                         5 10 days
 days                      days
                        1060 days
 days                   60 days
                           90 days
 days                   90 days


 ific number of days from the mailing date of the
 n is listed below.
  number date of the
 e mailingof days from the mailing date of the
   listed below.    NUMBER OF DAYS

  OF DAYS          NUMBER OF DAYS
                           90 days
 days                   90 days
yer must file an appeal to the appropriate county
  the Board of Appeals’ decision.
  must file an appeal to
he appropriate county the appropriate county
 e Board of Appeals’ decision.
sion.
r of days from the mailing date of the Board of
 ision is listed below.
   days the the mailing date of the Board of
fdate offrom Board of
on is listed below. NUMBER OF DAYS

  OF DAYS          NUMBER OF DAYS
                           30 days

 days                   30 days
                          30 days
               (From Orphans’ Court’s decision)
 days                   30 days
           (From
 Court’s decision) Orphans’ Court’s decision)

				
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