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Home My WebLink About94-00753 '- RE:,,'o;Co3 foX AFP (8-941_ COKHOk~AlTH OF PENNSVlVANIA DEPAATHf/'CT Of RfYEHUE: BUREAU Of IHDIVIDUAL TAXES DEPT. ZlG6Dl Hl.RIUSIUAG, Pi 1711l.a601 MCCULLOUGH 23 S 29TH ST CAMP HILL JIMIE L PA 17011 -., FILE NO, 21 - 'fJI- I { !1:;' ACN 94135713 DATE 08-18-94 TVPE OF ACCOUNT E ~ SAVINGS C:IECKIND TRUST CERTIfICATE RENIT PAYNENT AND FORNS TD. REGISTER OF WILLS CUMBERLANO CO COURT HOUSE CARLISLE, PA 17013 INFORMATION NOTICE AND TAXPAVER RESPONSE ESTATE OF MCCULLOUGH 5,5, NO. 542-14-4334 DATE OF DEATH 06-04-94 COUNTY CUMBERLAND JAMES FIRST FEDERAL 5 I L AS ha, provided the Dep.rt8."t with the In'at..Uon 1I.ted balow which hn been u.ed In calcuhUna the potential tax due. Thalr t~ord. Indlcat. that at the d..th of the above d.c.d~t, you w.r. a Joint owner/beneficiary of thl. ~count. I' you '..1 thl. In'or..tlon I. Incorr~t, pi.... obtain written correction fr~ the financial InstitutIon, attach a copy to thl. for. 0..1 ....~u;.~ It ,to Lh," obov. ad.h..... Tltl. III .t.ltl\ I. t...,.l.l. I,', 1lI~''''1~\,"'' .Ith ,I.. rnt,,,,lt.~~" lex ".oJ-, r ~h. r~,;,;,.ltt, c.t r..'V,.:tIl'.anl.. Que.tlon. .ey ~ ~.w.r.d by celllno (111) 7'1~'S21. COHPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS Account No. 0233142928 D.t. 10-15-86 Eat.bU.hed Account Bolonc. 131,278,80 Pe..cent T.lCabl. )( 100.00 A.ount SubJ.ct to Tox 131.278.8G Tax R.t. X .06 Pot.nU.l Tox Du. 7.876.73 PART TAXPAYER RESPONSE ill I. FAILUR! TO R!SPOND ifILL R!SUL T IN AN OFFICIAL TAX ASSESSHEflT BAS!D ON THIS NOTIC! A. 0 TM above Infar..tlon and tax dull It carr'laCt. 1. You .ay chaa.a to r..lt p.y.-nt to the RIgI.t.r of will. with two cap I.. of thl. notice to Dbtaln a dl.count or avoid Int.ra.t, or you ..y check box ~A~ end r.turn thl. notice to tha RIgI.ter of Will. and an official .......-nt will b. I..ued by the PA D.p.rtaent of R.venue. To In.ur. prop.r cr.dlt to your' account, two (2) copl.. 0' thl. not lea MI.t acco~~y your' p.y.ent to tha R.gl.t.r of Will.. H6ka check p.yabl. tOI '"A80lIt.,. of WUII, Agent... NOTtI If tax paYNnt. ere aacta withIn thra. (S) sonth, of the decadent", date 0' d.ath, you a.y daduct a 5~ dl.count a' the tax due. Any 1,.;,.r1tllnCa t.x due will bacoaa delinquent nine (,) sonth, .ftar the data of da.th. [CHECK ] ONE BLOCK ONLV I. 0 TM abova ....t h.. baen or' wUl be r-..ortad end tax p.ld with the P....".ylv..,l. Inhtlrltanca T.. ratur'n to be fllad by the decedent.. rapr'.entatlva. C. !Xl The abova Infora.tlon I~ncor,..ct end/or d.bts end deduction. wara p,ld by YOU. You MI.t cOllplata PART ~ end/or PART 0 bala... If you indicate a diff....nt talC ...t., pl.... .t.t. ~ou.. ..al.tion.hip to dacadant: OFFICIAL USE ON LV 0 AAF PA DEPARTHElfT. OF. REVENUE PART [!j lAX kETIlRrl - CllH~lJIAnOH LINE 1. D.t. E.tablllh.d 2. Account Balanc. 5. Pa..c~t T.lC.bla 4. A.ount Subject to Tax 5. Oebt. and Oeduction. 6. A.ount T.xabl. 7. Tax Rat. 8. Tax Du. Or TAX Un .Jul:tn ,TIlUSi 1 10-1 "i_Rt'; 2 5 4 5 6 7 B .....(.!JUi;,5 l"l<il 1 2 3 1\ 5 6 7 8 DEBTS AND DEDUCTIONS CLAIHED 17,1.?"e_OQ x 1 0" 1'j 1: 271\.1\0 . "i;>1 "'.00 12(,0 (, ). CO x .Or. PART ~ DATE PAID h-Q-9!J. PAVEE NCl.l "'unera.l Ilame DESCRIPTION Expenses I . AMOUNT PAID "21.<;.00 I J,'uncrol TOTAL IEnter on LJne 5 of Tax Co~t.tlon) Und... pan.lti.. of pa..ju..y, I declare th.t tha fact. I \/1 co-.l.t. to tho b..t 0' .. knoNl.dgo ond b.ll.', ~t&iUREP,l (I Cu.et UA.l./q!. h.y. repo..t.d above .... true, cor..ect ~ HOME (~71 ~:(-"-/~r W~:~EP~O~ N~M~E ~a:('1?/ GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSHENT with appllcabl. Int.r..t bued on tnlor..tlon .ubIIl tteet by the flMMeI.. 1".\1 tutlon. 2. lnhllrltmc. taJC bM~. delinquent nine IIOnth. .ft.t the dec:.ant', dllt. af de.th. 1. A Jalnt ltCc:ount .. hnbl. ....wt though the d.ud."t', n... ..u .dd.d II . ..Un of convenl.nc:.. 4. AccDt.W\t. (lnclucUna thu. held b.tween hu.bMd ... wU.1 which thl dee...... vut In Jalnt ".... within OM v..r prlo" to d..th .t. fUlly tftMabl. II 'ten.I,r.. S. Account. ..tabll~~ Jolntlv b.tw-.n hu.b8nd Bnd wlf. ~r. t~ one v..r prior to d..th It. not t.xabl.. 6. Account. ~ld bv . dlc.dent "In tru.t for. 8nOth.r or other. It. I..abl. fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAVER RESPONSE 1. BlOCI( A-II lhII In'or..t1on end COllp\lt.tlon In the nolln .t. cornct end d.dUctlon. It. not b.lng chl..d, plK' en ")too In block "A" of P.tt 1 of the "T..p.v.r R..pan... tectlon. Sign two cop.., and .ub.lt thl' with Your chick 'or t~ e.ount of tax to t~ Real.ta~ of Will. at the county Indlcatad. T~ Dapa~taant of R.venu. will I..u. an offlcl.1 .......ant (Far. REV.IS~8 EX) upon rec.lpt of the R.turn fro. the R'al.t.r of Will.. 2. BLOCK B - If t~ ..... .paclflad on th" notlea hili baan or will ba reported IWld tax paid with tha Penn.ylv."la IntMrltllllnCa Tax Aeturn fllad by tn. daeadant', r,pr..."tatlv.. p)aca an "X" In block "B" of Part 1 of the "Taxpay.r R..pon.." ..ctlon. SID" ana copy and r.turn to the PA Dapart-.nt of Rav~. Bur.au of Individual Tax.., D.pt 210601. HarriSburg, PA 17121.0601 In the anv.lop. provided. 3. :~OCX C . :f th. nr.tl:. Inf~r~,~lon I_ Incorr.ct an4/a~ da:v:tlonc ora bal~: cl.I~'d. check ~laek -e* ~d ea-vl,ta P.rt. ! ~ , ItCcordlng to the In.tructlon. balow. SIgn two cop I.. and .ubtI!t tha. with your chack for the .-aunt of t.x p'Y"l1a to the Rea....r of NIll. of tha county Indlc.tad. Th. PA D.p.rt,,"t of Ra~enu. will I..ua en o"lcl.l .......-nt (For. REV.1541 EX) upon rec.lpt of the r.turn fro. the Raghtar of Wllh. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Ent.r the data the account orlgln.lly w.s ..t&bll.had or tltlad In the aannar axl.tlng at d.t. of d..th. HOTEl For a d.c.dant dying .,t.r 12/12/1Z1 Account. which the d.cadent put In Joint na... within one (1) yaar of d..th .ra t.xabl. 'ully .. tran.far.. Howev.r. thar. I. an axclu.lon not to .xc.ad IS.OOO p.r tran.f.r.. r.g.rdl,.. of the v.lue of the .ccOW1t or the nuWar of accountl h.ld. 0 C , If . double ..t.rlak e-.) epp..r, ba'or. your flr.t n... In the addr... portion of thl. notlc., the IS.OOO .xclu.lon .lr.ady h.. bean d.duct.d fro. thai account b.lanc. u r~rtad by the financial In.U tutton. 2. Ent.r the total b.lanc. of the accOW1t Including Int.r.st accruad to the data of d'ath. S. Th. parcent of the account that I, taxabl. 'or .ach .urvlvor I. d.t.reln.d .. follow., A. Th. p.rcent taxabl. for joint ....t. ..tabll.had .ur. then ana y..r prior to the decadent'. d.ath, , , 1 DIVIJ)[D IY TOTAL tutBER Of JOINT OWNERS Exaapl.1 A joint ....t r.gl.t.rad DIVIDED BY TOTAL foUflER Of X 100 . PERCEHT TAXABlE SURVIVING JOINT OWNERS In the n... 0' the d.c.dent and two oth.r p.r.on.. 1 DIVIDED IY 3 (JOINT OWNERS) DIVIDED IY 2 eSURVIVORS) . .167 X 100 . 16.T" UAICAILE FOR EACH SURVIVOR) 8. Th. p.rcent t.xabl. for ....t. cr.. tad within ona y.ar 0' the dac.dant's d..th or account. owned by the decadent but held In tru.t far another Indlvlw.1(.) {tru.t beMfIclarl..U 1 DIVIDED IY TOTAL HUHBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 . PERCtNT TAXAILE Exa.pl., Joint account r.glstar.d In the n... of the dacadant and two other p.rson. and ..t.bll.had within on. ya.r 0' d..th by the d.c.dant. 1 DIVIDED IY 2 (SURVIVORS) . ,SO X 100 . 50% (TAXAILE FOR EACH SURVIVOR) 4. The MOUnt .ubj.ct to ... Ulna 4) 11 d.taraln.d bv 1IU1tlplylng the ltCCOW1t balanc. UIM 2) by tha p.rcent taxabl. Uln. 3). S. [fltar the tatel of the .J.bt, anU dedUctions Ilst..d In Part 3. 6. The aaount ta.abla (line 6) I. d.t.r.lnad by .ubtractlng the debt. and deduction. (line 5) froe the a_aunt .ubj.ct to tax (1In. 4). 7. Enter the approprlata taM rat. (11M 7) .. d.t.r.lned b.low. A. Tran.f.rs to lineal da.cendantt Including fath.r, .athtr, hu.band. wlf.. .on, daught.r, grandchildren, .on-In-Iew, daughter. In-I.... .tepchlld and their Inua art taxable at tlx p.rcent (6%). I. Tran"ar. to .11 ath.... Includlna brother. ".t.r. oncII, aunt. n.phew and nlac. are t.xabl. at ,Iftt., parcent OSlO. C. If yau chang. the tax r.te. pl.... spacl,y your r.l.tlonshlp to the decadent In the ar.. provided. I. Th. eaount 0' tax due elln. I) I. d.t.r.lnad by .ultlplylna the aaount taxabl. (line 6) by the ta. rat. (lIne 7). CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowabl. dabt. and d.ductlon. ar. dat.r.lnad .. fallow., A. You l.gally "ra ra.ponslbl. for p.y-.nt, or the a.tata .ubjact to adalnl.tr.tlon by . par.onal r.pr..antttlv. I. In.ufflclent to pay the deduCtlbla It.... .. You actually p.ld the dabt. .ft... d.ath of the decadent and un furnish proof of P'YHnt. C. Dabt. baing olalaad .u.t ba It.alzed fully In Part S. If additional .pac. I. ne.dad, u.. pl.ln papar 1 l/Z~ x 11-. Proof of payaent NY b. raquutact by tha PA Dep.rtaant 0' R.venue. :;;;'.;. TAX PAVER ASSISTANCE IF'VOU NEED FURTHER INFORMATION OR. ASSISTANCE, CONTACT ANV REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE ORCALL.THE<BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN HARRISBURG AT (717) 787-8327; , -r . THOMAS M. DEVLIN ATTORNEY-AT.LAW 1802 MARKET STREET CAMP HILL, PA 17011 PH 717-730-9878 I FAX 717-730-0359 August 29, 1994 on c ;;;"' :...\ . r: 'd :0 "" :IJ l"!. ,,": .' . . ~ L::l loJ 0 "J , OJ ,,' " ,"') j~.' V1 Richard Seneca Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept. 280601 Harrisburg, PA 17128-0601 " ",,;-- ..'t'" --, Dear Mr. Seneca: This letter is to request that you provide me with Revenue form REV-1543. The purpose of the form is to account for the cashing of. a Series EE United States Savings Bond with an issue date of 12/01/91, A copy of the Savings Bond is provided with this letter. I have estimated a payment of approximately $30.00 which I have offset by apportioning part of the available deductions. The deduction is in the amount of $30.00, The total deduction for funeral expenses is in the amount of $5,245.00. That funeral expense description can be found on Revenue form REV-1543 which I have enclosed to report an alleged trust account 110233142928. The balance of the deduction is being taken against the amount under that alleged trust account. I have proceeded to file that TaxpAyer Response form to assure the application of 5% discount. It is my client's wishes, however, that I also file a request for a refund of the taxes paid under that alleged trust account. Accordingly, could you please also send me the appropriate refund forms? Thank you for your attention to this matter, If you have any questions, please do not hesitate to contact me, TMD/bz Enclosures cc: Register of Wills Jimmie Lou McCullough 7k:~~ Thomas M. Devlin, Esq. ~: ' ' .... .. .. lJ I' ._~- SERIES EE 'M"Il'" CU.I" .. "Alii rJIIDN "IU' .10" '!lI.!ilMMmllIDJ~~l!l~w.rMlmnl(~ UJ.lf.rml!;@.1'D~"ffi$ 512 14 4334 12 1991 ........ 1;' JAMES MCCULLOUGH 23 S 29TH ST CAMP HILL, PA 17011-4504 12/011'1 4'1100323 RIIIIK 0314281-8 , . , . . , , , . , '-" ............ KIG m'L iI, 'DHROfl~rK1 \ 11-2410 ' "I't'm'~ .: a ~.'1.__~ L ttQSb00323EE 1:00009000?1:0 ~ ~ ~01,9 51:.00 ~ i! ~II' ~ I I I I I , ! i i , I I I i ! i I I I I , " !;;,:j;:' .;, ," ;;,~i+; l.i, ?tir4if~~~i~~i~l~;.Y~ ' ,': ." ,,: ;).;'~:! ;~2',;;!i~;;'\k'~:;'iC i,' ,-;.. . ;" ,," ;""j..;-'t '.;' - "~'\l.. ','ill; .\j'.;., \ "':','; Jl;~ifJi~~~tt~~ ~~':,;~:,::i~Sr' e', . \~;h ,~: : . Nl,.':"! .' '.:;. . ,if rl!~.~ !1'1t':}\. "\1" "'~'~]1,!~/l"\'" I ,j..e....,e. :'ft' I, r"'~':l ' ~ ~ ~ " ~/.:. . ~I ".. ~~in.-:,~;, I ,,0(, ,ii,',. h:.l:i:". :" 1( ;, . i,l~" 1~"' / ,,' '$."~ "I;,.I-,1..,t...,:.J\ f,~'/':, '.:0 . , ,,";'.;)., " . . .' ".' ..1(.1 i'IL'~I.....~.d"'1J i..loilti l-t' . 1.:';1' "',' ,.., "'t.'.. ,;,:.:1';;;' "k\"{ ii' " ',,~H. 1\'~{"11('1;';' . '\: .~"" ,',1 ~,::. 14\f\,i~J'~~_~~}fJt.... 'i' , "-'/t ~ ;l~lo,y..".~ l {' . <'~'l \\;~f:'~, ,.'~:~Q.,jl;jI\'J:~-, ","/\r,t., . ... "'+ ' ,1 Tt ,~, >i~ '~"I" . "I' .' .', " . .: ~1 ; ,.;. " fJl~,b,:I.~~ . ;..t..t~:'': _. ... ..--.....--..-.- .-- t ~---------------------~--~--~~-~- RECEIVED FROM, i m AMOUNT JIMIE L MCCULLOUGH 23 S 29TH 5T 94135713 .7,195.64 CAMP HILL PA 17011 'OlD Hili 'OlD Hili ESTATE INFORMATION, M fJ m liD mp ME e1-1994-0753 N S5N :54e-14-4334 IR M MAR c y REMARKS ra TOTAL AMOUNT PAID .7,lB5.64 REGISTER OF WILLS MARY C. LEWI REGISTER OF WILLS J. E. MC CULLOUGH SEAL CHECK* Be09 -------------------------------- . . . I ,. . : c. ',----- . ---.__--;~~_A _ d"f.~ r --- -.4-".. , .~ 0"'..... ~REV-lS48 EX AFP (10-93* COKHDHWEAlTH OF PENNSYLVANIA DEPAATHENT OF REvtNU[ BUREAU OF INDIVIDUAL TAMES DEPT. 210601 HARRISBURG, PA 1112.-0601 ir- :; cY IL/-.;Ild - NDTICE OF INHERITANCE TAX APPRAISENENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONs., AHO ASSESSHENT OF TAX ON JOINTLY "ELO OR TRUST ASSETS DATE 10-11-94 ESTATE OF MCCULLOUGH COUNTV E DATE OF DEATH 06-04-94 CUMBERLAND JAMES FILE NO. 21 94-0753 ACN 5.5/D,C. NO. 542-14-4334 94001845 MCCULLOUGH JIMMIE L 23 5. 29TH ST. CAMP HILL PA 17011 REHIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 A"ount R...I U.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR VOUR RECORDS .... Rifv:is4-i-EiC-AFP--rio-:9ii------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAI5EHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLV HELD OR TRUST ASSETS DATE 10-11-94 ESTATE OF MCCULLOUGH JAMES E DATE OF DEATH 06-04-94 COUNTY CUMBERLAND FILE NO. 21 94-0753 TAX RETURN WAS. S.5/D.C. NO. 542-14-4334 (Xl ACCEPTED AS FILED ( l CHANGED JOINT OR TRUST ASSET INFORMATION ACN 94001845 FINANCIAL INSTITUTION. SERIES EE BOND. ACCOUNT NO. 495600323EE TVPE OF ACCOUNT, (l SAVINGS ( l CHECKING ( l TRUST ( l TIME CERTIFICATE DATE ESTABLISHED 12-01-91 Account Balance Percent Taxable X Amount Subject to Tax Debts snd Deductions Taxable Amount Tex Rate X Tax Dua 30.00 100,000 30.00 30.00 .00 .06 .00 NOTE. TO INSURE PROPER CREDIT TO VOUR 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." TAX CREDITS: PAVMENT DATE RECEIPT NUMBER DISCOUNT (+l INTEREST (-l AMOUNT PAID . TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION DF AODITIONAL INTEREST, . IF TOTAL OUE IS LESS TNAN fl, NO PAYNE NT IS REQUIRED. IF TOTAL DUE IS REfLECTED AS A "CREDIT" I CRI, YDU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS, I ,DO .00 ,DO ,DO .. PURPOSE OF HOUCEI To fulfill the rlqulr..,nt. of Slctlon Zl~D of thl Inherltancl and Est.t_ 'IX Act, Act ZZ of 1991. (72 P.'. SICtlon 21"0). PAYHEHTI a.tlch thl top portion of thl, Hatlcl and lub.lt with your ply..nt to thl Alal".t of Will. printed on thl nv.r.. .Ide. -- Haka chIck or lonay order PIYlbl. tal REGISTER OF WILLS, ACENT. All ply..nt. r,cIlvld shill flr.t b. ,ppllld to any lnt.r..t which ..y b. dUI, with any r...lndar .pplled to thl t.x. REFUND (CR)I A r.fund 0' . t.. cr.dlt, which w.. not r.qu..t.d on thl tlX r.turn, ..y be r.qu..t.d by cOlp.atlng an "Appllcltlon for R,fund of Plnnlylvanl_ Inherltancl and Elt,t. Tlx" (AEV-IlIS). Appllcltlonl .r. IVlllebl, It thl Of,lcI 0' thl Rltt,t.r of Will., any of thl 21 R.v.nul DI.trlct OffiCI' or b~ call In, tha .p.cl.l r~-hour .n.w.rln, .arvlc. nu.b.r. for for.. ord.rln'l In P.nn,vlvanla 1-800-36Z-Z050, out,ld. P.nn.vlvanl. and wIthin local ll.rrhburg .r.. (17) 787-a094, TOOl (711) 77Z.ZZ52 (H..rlng hp,lr.d Dnh). OBJECTIONSI Anv p'rt~ In Int.r..t not ..tl,fl.d with the .ppr.I....nt, .Ilowanc. or dl..llowanc. of d.ductlon. or ........nt of t.. (IncludIng dl.count or Int.r..t) .. Ihown on thl. Hotlc. ..~ obj.ct wIthIn .I.tv (60) d.V' of r.c.lpt of this Notle. b~l --wrltt.n prot..t to the PA Departaant of Rav.nu., Bo.rd of Appeala, O.pt. ZalOZ1, Harrl.bur" PA 171Z8-IOZ1, OR --.Iectlng to have the ..tt.r d.t.r.ln.d at the .udlt of the .ccount of the p.rlonll repr...ntatlve, OR --.ppeal to the Orphans' Court ADHIN- lSTRATlVE CORRECTIONS I f.ctual .rror. dlscover.d on thl. ....I...nt Ihould b. .ddr....d In wrltln, tOI PA D.part..nt of R.v.nue, Bur..u of Individual T...., ATT"I POlt A.......nt R.vl.w Unit, DEPT. Z80601, H.rrl.bur" PA 171Z8-0601 Phon. (717) 787-6505. S.. paa' 3 of the bookl.t "In.tructlon. for Inh.rltanc. Ta. Return for a R..ld.nt O.c.d.nt" (REY-ISOl) for an e.planatlon of .d.lnl.tratlv.lv corr.ctable .rror.. OlSCOUNh If .n~ t.. due II paid within thrae (3) cal.ndar lonth. after the d.cad.nt'. de.th, . flv. p.rc.nt (5") dIscount of the t.. paid I. allow.d. INTERESh Int.r'lt I. charg.d b.glnnln, wIth flr.t da~ of d.llnqu.nc~, or nln. (9) lonths and one (1) da~ frol the d.t. of de.th, to the deta of pe~.ent. T.... whIch blc... dellnqu.nt blfor. Januarv 1, 19.Z b.ar lnt.re.t .t the t.ta of .1. (6") p.rcent p.r .nnu. calcul.t.d .t . dallv r.t. of .000164. All t.... which b.c..e d.llnquent on or .ft.r Janu'r~ I, 198Z wIll ba.r Int.r..t .t a rat. which will v.ry fro. cal.ndar ve.r to c.land.r v..r with thet r.t. announc.d b~ the PA D.parta.nt of R.v.nu.. Tha appllcabla Int.re.t rat.. for 198Z through 1994 .r'l 'tUr Inhre.t Ret. Oellv Int.r..t Fector 'tUr Int.r..t Rllt. Dell", Inhr..t Factor 1'12 ..~ .oa051t8 1916 1D~ .000274 I'as 16" .000438 1987 .~ .000247 1984 1l~ .000301 198'-1991 11" .000301 1'85 1S~ .000356 199Z .~ .000247 1993-1994 7~ .000192 --Intlr..t I. calcul.tad a. followlI INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR ..An~ Notlcl I..u.d aft.r the t.. beco.e. delinquent will r.flect In Int.r..t calculation to flft..n (IS) dlv, blvond the dlt. of thl a......ant. If pI~lent I. ..da .ft.r the Int.r..t co.put.tlon d.ta .hown on the Notlc., additional Int.r..t MU.t ba calcul.t.d. .... l '}l ,"~ ,"' li~ ' c.~ REV-1548 EX AFP (10-931. CO""OHW[A\ III or PENNSYlVANIA J DEP,ATKEN' or AlVlNUE . t1UAEAU or INDIVIDUAL "I([S i . . DEPI. leabOl HARRISBURG, PA I1IZa.OftOl Ie ESTATE OF MCCULLOUGH JAMES NOTICE Dr INNERITANCE TAX APPRAISEnENT, ALLOHANCE OR OISALLOHANCE or OEOUCTION~. AND ASSEssnENT or TAX DN JDINTLY IIELD OR TRUST ASSETS DATE 10-11-94 E OATE OF DEATH 06-04-94 COUNTV CUMBERLAND FILE NO, Zl 94-0753 S.S/O.C, NO, 54Z-14-4334 ACN 94135713 MCCUL LOUGH JIMIE L REMIT PAVMENT TOl 23 S 29TH ST REGISTER OF WILLS CAMP HILL PA 17011 CUMBERLANO CO COURT HOUSE CARLISLE, PA 17013 Alnount R.lIlit hd CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..... R-{v=is4-S-Eif-AFfi-iio-:93i------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLV HELD OR TRUST ASSETS DATE 10-11-94 ESTATE OF MCCULLOUGH JAMES E DATE OF DEATH 06-04-94 COUNTV CUMBERLAND FILE NO. Zl 94-0753 T AX RETURN WAS. S.S/D,C. NO, 54Z-14-4334 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORHATION ACN 94135713 FINANCIAL INSTITUTION. FIRST FEDERAL S 8 L ASSOC ACCOUNT NO. OZ331429Z8 TVPE OF ACCOUNT. ( ) SAVINGS ( ) CHECKING (lO TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-15-86 Account Balance Percent Texeble Amount Subject to Tax Debts ond Doductions Texeblo Amount Tax Rata Tax Due 131,Z78.80 100,000 131,Z78.80 5.Z15,OO 126.063,80 .06 7.563.83 NOTE. TO INSURE PROPER CREDIT TO VOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH VOUR TAX PAVMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEV ORDER PAVABLE TO. "REGISTER OF WILLS. AGENT." x x TAX CREDITSl PAVMENT DATE 08-30-94 RECEIPT NUMBER 91Z880 DISCOUNT (+) INTEREST (-) 378.19 AMOUNT PAID 7,185.64 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST TOTAL DUE . IF PAlO AFTER TillS OATE. SEE REVERSE FOR CALCULATIDN OF ADOITIONAL INTEREST, . I IF TOTAL DUE IS LESS THAN n, ND PAYMENT IS REQUIRED. IF TOTAL DUE IS REflECTED AS A "CREDIT" ( CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. I 7.563.83 .00 ,DO .00 PURPOSE OF HOTlCE. PAYKENTI REFUND (CR). OBJECTIONS. AOHIN- ISTRATlYE CORRECTIONS. DISCOUNT I INTEREST I .... To fulfill thl rlqulr...nt. of Slctlon 21'0 of thl Inh.rltanCI and E.t.tl Ta. Act, Act IZ of 1991. (72 P.I. Sutlon Zl4D). Oltlch the top portion of thl, Hotlc. Ind .ubalt with your pay..nt to tha R.gI.t.r of Will. prlntld on the r.var.. .Idl. .. H.kl ch.ck or .0nlY order payable tal REGISTER OF WILLS, ACENT. All pay.ant. rlc.lvad .hlll flr.t b. appll.d to any Int.r..t which aay bl du., with any r..alndar appll.d to thl t.x. A r.fund of . tax cr.dlt, which wa. not r.qu..t.d on thl tax r.turn, aay b. r.qu.,t.d by coaplltlng an "Application for R.fund of P.nn,ylvanl. Inh.rltanc. and Eltat. Tax" (REY-1515). Appllcltlon. ar. Iv.ll.bll at thl Dfflc. of the R.gl.t.r of Willi, any of the 25 R.v.nu. DI.trlct Offlc.. or by c.lllng thl .p.clal 24-hour .n.w.rlng ..rvlc. nueb.r. for for.. ord.rlngl In P.nn.ylvanl. 1-100-562-2050, out.ld. Plnn.ylvanll .nd within 10cIl Harrisburg araa (111) 781-8094, TOO' (717) 772"2252 (Hurlng lapllred Only). Any party In Int.r..t not .atl,fl.d with thl .ppr.I....nt, allowanc. or al..llowanc. of d.ductlonl or ........nt of tax (Including discount or InterllU II .hown an this Notle. .ay abject within Ibty (60) dlY' 0' r.celpt of thll HoUcl by. --wrlttln prot..t to the PA Dlpart..nt of R.v.nuI, Board of App..I., D.pt. 281021, Harrl.burg, PA 17128"1021, OR ."'llcUng to hlv, the 'Itt.r d,ter.ln.d at thl .udlt of the Iccount of thl pltlonal tlPr...ntatlvl, OR "apPIII to the Orphan.' Court Factu.1 error I dl.cov.rld on thl. ........nt .hould ba .ddr....d In writing tal PA D.partalnt of Ravlnul, BurlbY of Individual TaXI', ATTHI Po.t A.......nt R.vl... Unit, DEPT. 280601, Harrl.burg, PA 17128-0601 Phon. (717) 787"6505. S.. p.ga 5 of thl bookllt "In.tructlon. far Inh.rlt.ncl Tax R.turn far a R..ld.nt O.c.dlnt" (REV-ISOI) far an axpl.natlon of ad.lnl.tratlvlly corract.bl. .rror.. If any tlx dua I. paid within thr.. (5) cIl.ndar .onth. a't.r thl dlcld'nt', dlath, a flvl p.rclnt (5~) dl.count of th. tax paid I. allow.d. Int.r..t I. charg.d b.glnnlng with flr.t day 0' d.llnqu.ncy, or nln. (9) .onthl and on. (I) day fro. the data of d.ath, to tha date of pay..nt. rax.. which b.ca.. dlllnqu.nt b.for. January I, 1982 b.ar Int.r..t at the rat. of .Ix (6~) p.rcant p.r .nnu. calculatad at a dally rat. of .000164. All tax.. which blca.. d.llnquant an or aft.r January I, 1982 will b.ar Intlra.t at . rat. which wIll vary fro. c.llnd.r ~.ar to callndar y.ar wIth that rata announcld by thl PA D.part.ant of R.vanu.. Thl appllcabll Intar..t r.t.. for 1982 through 1994 aral 'WI: Intar..t Aet. Dellv tntar..t Fllctor 'WI: Intara.t Aete Deily Intar..t Fector 19az 2n: .000548 1986 IU .000214 1985 16~ .00008 1987 .. .000l47 1984 11~ .000501 1988-1991 II. .000501 1985 U~ .000556 1992 .. .000247 1995-1994 7. .000192 "Inter..t h calculated .. followu INTEREST = BALANCE or TAX UNPAID X NUNDER or DAYS DELINQUENT X DAILY INTEREST rACTDR --Any Hotlc. I..u.d aft.r the tax b.co... d.llnqu.nt will r.fl.ct an Int.r..t c.lculatlon to fl't'.n (Is) day. b.yond the data of the a.......nt. I' pay.ant I. .ad. aftlr the Int.r..t coaputatlon date .hown on the Notlc., additional Int.r..t .ust b. calculat'd.