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COMMCNW[ALTH Of PENNSYLVANIA
DEP&AJPtDfl Of R[Y[HU[
IUR(AU or INDIVIDUAL TAXES
DtPT. zIOn 1
HARRISBURG, PI 171Z..a~Ol
"'.
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
~/~q~,~-~~
FILE NO. 21
ACN 96123724
DATE 06-19-96
".".'1111" 1'.tU
EST. OF MARY DEGRANDI
5.5. NO. 171-03-4212
DATE OF DEATH 03-29-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
o SAVINGS
o CHECKING
o TRUST
IX] CERTIF.
KATHY A HEASLEY
14754 E GLDN EAGLE BLVD
FOUNTAIN HILLS AZ 85268
REHIT PAYHENT AND FDRHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
HARRIS SAVINGS BANK h.. prOllldld thl Dlpart..nt with the Infor..UaR listed below which h.1 b.." uud In calculaUna thl
pote"tlll tlM dul. Thllr r.card. Indlclt. that at thl dlath of thl above dlCldlnt, you were I joint owner/ban.fielery of thl. account.
If you f..1 this Infur..tlon h Incorrect. pl.ilu obtain wrltton corr.ctlon frOI thl f1"","chl Institution, attaCh" cop)' to thl. fon
IInd r.turr It to t~ ~bnw~ ~~r.... Thl. "ecnunt I. I..llble In acrordancl wIth thl 1~.rltftnC. Tn. LIM' of thl Co..onw..lth of p.nn.vlvanl..
Qu..tlon. IIY b. an....r.d by ceIling (717) 181-8127, .
COHPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT !NSTRUCTIONS
Account No. 05-54-231536 Doh 09-05-92
Establ1shed
Account Oobnco 619.75
Porcont Toxobb K 50.000
AoOlOlt Subjoct to Tox 309.88 ~..,~
lox Roto X ,)& ~.-.
PotonU.l Tox Du. ~8
PART TAXPAYER RESPONSE
[!] I.. FAILURE TO RESPOND lULL RESULT IN AN OFFICIAL TAX ASSESSNEHT BASED ON THIS NOnCE
..
To In.ur. prop.r cr.dlt to your account, two
(Z) copl.. of thl. notice .u.t accolpanv vour
pay..nt to thl Regl"er of Will.. Hak. ChIck
payable to: -Regl.ter of will., Ag.nt-,
HOTEl [f tax payelnt. are ladl withIn three
(3) .onth. of the dlc.dant'. deta of d.eth,
you lay dedUct a S~ dl.count of thl tax dUI,
Any Inherltancl ta. due will b.coe. dlllnquant
nln. (9) .onth. aft.r the date of d.ath,
[CHECK ]
ONE
BLOCK
ONLY
c:J Th. abova Inforlatlon and ta. dUI I. corr.ct.
I, You lay choo.e to raelt payllnt to thl R.gl.tar of WIll. with two caple. of thll notice to obtain
a dl.count or avoid Inter.,t, or yOU lay check box -A~ and r.turn thl. not leI to the Regl.tar of
will. and an official a"I".lnt will b. 1.luld bv the PA Dapart'lnt of Ravlnua.
B. c=J Th, abovI a...t hI. baln or will bl rlPorted and tax Plld with thl Plnn.vlvanla [nhlrltancl Ta. return
to bl fllld by thl dlcldent'. rlpre.entatlve.
C, c=J Th. abovl infor.atlon J. Incorrlct and/or dabt. and daductlon. war. paid bv vou.
You eu.t cOlplltl PART ~ and/or PAAT ~ balow.
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DEBTS AND DEDUCTIONS
OFFICIAL USE ONL V .0 AAF.
PADEPARTHENT OF REVENUE
.PAD..
1
2
.3
/I
5
6
7
8
CLAIMED
If ~oU Indlc_te _ different _tax rate, phase stat. your
relaUonship to decedent: L.)~G,I-rT'~l
PART
~
TAX RETURN - COHPUTATICN
LINE 1. Dot. Eotoblishod
2. Account Balance
3. Percent TUJo:.lbl.J
4. AMount Subject to Tax
S. Debt. and Deductions
6. AMount Taxable
7. Tax Rate
8. Tax Due
TAX ON JOINT/TRUST ACCOUNTS
OF
1
2
3
4
5
(,
K
^
PART
[!]
DATE PAID
PAH,
DESCRIPTION
AMOUNT PAID
I
I
I
I
TOTAL tEnt.r on Line 5 of Tax COhPut.tlon)
I
I
I
I
$
Under penaltl.. of p.rjur~1 I declare that the
co.plete to the be.t of ~y knowledge and b.li.f,
K'~~~ ~0,,0~
TAXt>~ siGiiATURE t)
fact. I have reported above are true, correct and
HOME ((001..) ~:l,1-h1.~1
W~:~EP~~lN~M~~:7 ~ 7~ liHt.~
I.) ',11:5- j
CDtOOfWEllTH OF PfHHSVlVANtA
DEPAATI€HT OF REY[HUE
BUREAU or INDIVIDUAL TAXES
DEPT. ZI"OI
KARRlSlUtC, PA 171:1-0601
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
;)./- qt,. ~(,r"
FILE NO. 21
ACN 96123725
DATE 06-19-96
U...II.1II '" 1,.t\1
EST. OF MARY DEGRANDI
5.5. NO. 171-03-4212
DATE OF DEATH 03-29-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
!Xl SAVIN'S
o CHECK IN'
o TRUST
o CERTIF.
KATHY A HEASLEY
14754 E GLDN EAGLE BLVD
FOUNTAIN HILLS AZ 85268
REHIT PAYHENT AND FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
HARRIS .SAVINGS BANK has provided the n.part..nt with the Infor..UoR lhtad balow which has baa" uud In calculating the
potential tax dU.. Thalr racord. Indlcat. that at the d.ath of the abova dacadant, you war. a joint ownar/benefIciary of thl. account.
If you f..l thl. Infor..tlon I. Incorrect. pl.... obtain wrltta" corr.ctlon ltD. the financial Institution, attach. COpy to this for.
erwI r.turn It to the :lobO". .o:!~r.H Ttoh lIter:ou,,: I,,: tl''II!lIbl. 1., lu:ccrder.cll w~th t~~ 1.~.., :t....... Tot. ..01'" ':J'f .i... ,:,'''.Orll"."ltt1 nf "'ann,vlva"la.
vueatlon. ..y ba an.wataa b1 cdil1n~ "Ii) ;0;"01l7.
COMPLETE PART 1 BELOW . ·
Account No. 05-05-533032
. SEE REVERSE SIDE FOR
Oat. 06-11-83
Established
FILING AND PAVMENT INSTRUCTIONS
Account Bahne.
P.~ant Taxabl. X
A.ount Subject to Tax
Tax Rat. K
Potential Tax Dua
To Insure proper credit to your account. two
(z) cop Ie. of thl. notice ou.t aCC08pany your
6 379 45 pa.....nt to the Register of wllls. Hake check
I' pnabl. to: "Regilter of Will., Agent".
50.000
~TE: If t.x p.,..nt. .,. ..d. within th'"
3,189.73 (3) eanth. of the decedent" dat_ of duth,
~ &'Ob you eay deduct. SZ dhco.....t of the talC dUll.
jlB # 6- Any Inh.r1tann talC dull will beco.. delInquent
. . nln. (9) eaRths after the date of death.
PART TAXPAYER RESPONSE
ill ::.F'AILURE TO RESPOND WILL RESULT IN AN OFFIC.IALTAX ASSESSMENT BASED ON THIS NOTICE
[CHECK ]
ONE
BLOCK
ONLY
.. 0 The above Infor.aUon IInd tax dull 1a cornet.
1. Vou .ay choo'. to r..lt pay..nt to the Regl.ter of Wills with two cop I.. of thl. notlc. to obtain
. discount or avoid Inter..t, or you ..y check bOle M"" and return thl. notlc. to tho Rogl.tor of
will. end an official ,s,o".Dnt will be issuod by the PA Depart.ent of Revenuo.
B. c=J The abov. assot ha. beon or will b. reported and tax paid with tho Ponnsylvania Inhoritance Tax return
to be filed by the decedent" representative.
c. c:J The abave infor.atlon is incorrect and/or dobt' and deductions wore paid by you.
You oust caopleto PART ~ and/ar PART ~ bolow.
OFFICIAL USE ONLVO AAF
PA DEPARTMENT OF REVENUE
If you indlcata a diff.ran~x rata, plaase state your
relationship to decadant: J ~4-
,
PART
~
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Data Establlshad 1
2. Account Balanc. 2
3. Parcent Taxable 3 X
4. Anount Subject to Tax 4
5. Debts and Deduction. 5
6. Amount Taxabl. 6
7. Tax Rat. 7 X
8. Tax Du. 8
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"119'1,1)
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"I'iill'-)'1,
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/91.39
PART
~
DATE
DEBTS AND DEDUCTIONS
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
I
I
I
I
TOTAL CEnter on Lln. 5 of Tax Computation)
I
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I
I
,
Undar panaltla. of parjury, I declare that tha facts I
co.plat. to the bast of .y knowledge and bali.f.
_A~~~o~Q~
have reported above are tru., corr.ct and
HOME (~() 1..) 831-6,2.?, I
WORK (wD:2-) '631- ItflJS' 7f dq",
TELEPHONE NUMBER om-
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PUR9OS< OF
NOTICE:
PAYHEHTI
REFUND (CA)1
)I'
To fulfill the nqulr..ents 0' Section 2140 of the Inh.ritanc. end E'hl' Tax Act, Act 'lZ of I"" (72 P.S.
s.ctJon 2140).
Detach the top portion of thl. Hatle. and ,ub,lt with your pay.ent to the RlgSltar of Will. printed on the
r.....". .Id..
~- Haka check or ~.y order Ply8bl_ tal REGISTER OF WIllS, ACENT.
All ply.ent. recllvld ,hall flr.t b. applied to any Int.r..t which .ay be dul, with any r...lnd,r applied to the t...
A r.fund of . ... crldlt, which wa. not rlqul.ted on tn. t.. r.turn, ..y be "qullted by co.platlng an -Appllcltlon
for Refund of Pennlylvanl. Inheritance and E,tat, ta.- (REV-Ill]), application. ar. Ivellable at the OffiCI of
thl Rlglstet 01 Willi, any of thl Zl Revenue Ol.trlct O,flc.. or by calling thl sPlela. Z4-hour enswerlng ..rvlel
nuab.r. for lor.. ordering: In Pennlylvant. 1~80a~J6Z-2a5a, outll~ P.nnsylvenl. and within local
H.rrl.burg ar.. (717) 787-8094, TOOl (717) 772-2252 (H.arlng Iap.lr.d Only).
08JECTIONS: Any party In Int.r..t not satllfl.d .'Ith the .ppr.I...ant, .llowanca or dl..llowanca of d.ductlonl or ....s...nt
of t.1l (Including dl.count or Int.r..t) .. .hown on thl. Notlc. .ay obJ.ct within .lllty (60) day. of r.c.lpt of
this Notln by:
~-wrltten prot..t to the PA Oapartaent of R.venue, Bo.rd of Appa.I., Oapt. Z81021, Harrl.burg, PA 17128-1021, OR
--alactlng to have tha ..tt.r d.t.r.ln.d at the audit of the accooot of the p.r.onal rapr...nt.tlv., OR
.~app..1 to the Orphan.' Court
ADMIN-
ISTRATIVE
CQRR[CTIDNSI
DISCOUNT:
PENAL TV I
INTEREST:
Factu.1 .rror. dl.cov.r.d on thll ........nt .hould b. addr....d In writing tOI PA C.p.rt.ant of R.v~,
Bur.au of Indlvldu.1 T...., ATTN: Po.t A......ant R.vlaw Unit, DEPT. 280601. H.rrl.burg, PA 17128-0601
Phon. (111) 787-6505. S.a page 5 of the boOkI.t ~In.ttuctlon' for Inh.rltanc. T.. R.turn fat. R..ld.nt
D.c.d.nt- CREV-1501) for an a.plan.tlon of adalnl.tr.tlv.ly corractabl. artor..
If any t.. due I. paid within thr.. (J) calend.r .onthl aft.r the d.c.dant'. d.ath, a flv. parcant (5~)
discount of ttM t.ll p.ld Is allowed.
Th. 15~ ta. a~..ty non-p.rtlclp.tlon penalty I. co~t.d on the tot.1 of the ta. and Int.r..t .....s.d, and not
p.ld bafor. January 18, 1996, ttM flr.t day aft.r the .nd of the taw aWl..ty parlod. This non'p.rtlclpatlon
penalty II appa.labl. In the .... aannar and In the the .... tla. p.rlod a. you would app.al the t.. and Int.r..t
that h.. b.an .......d .. Indlc.tad on thl. notlc..
Int.r..t Is charg.d bag Inning with ftr.t d.y of d.llnqu.ncy, or nln. (9) .onth. and on. (1) d.y
fr08 the d.t. of d.ath, to the d.t. of plya.nt. r.... whiCh b.ca.. d.llnqu.nt bafor. January I, 1'82
b.ar Int.r..t at th. rat. of .1. (6~) p.rc.nt p.r annul c.lculatld at . dally rat. of .000164.
All ta... which b.c... d.llnqu.nt on or aft.r January I, 1981 will b.ar Int.r..t at . rat. which will vary fro.
cal.ndar y.ar to cal.ndar y.ar with that rat. announc.d by the PA Dapart..nt of R.v.nue. Th. appllcabl.
Int.r..t r.t.. for 1981 through 1996 ar.1
V.ar Int.rut Rat. Cally Int.,ut ractor Yur In"r..t Rat. Oally In"rut FltCtor
191Z Z'X .000541 1917 'X .000lU
19U 16~ .OOOUI 1988-1991 11~ .000301
19114 Il~ .000301 1992 'X .000247
19115 U:C .000356 1993-19'" 7X .000192
1986 I'X .000214 1995-1996 'X .00021\7
~-Int.tut Is nlc:ulatad .. followtl
INTEREST = BALANCE OF TAX VNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"Any Hatlc. 1..\Md .ftlt the t.ll b4tc0Ml. dlillnquant will r.flect an In"rut calc:ulatlon to flft.." CIS) day.
b.yond the data of the ......eant. If p.yaant I. leda aftar tM Int.r..t c:~tatlon data .hown on the
Hatln, addltlon.1 Intarut au.t ba c:81c:ulat.d.
_OF
NOTJCE:
PA'tttENTI
REFUND (tA) I
I }()
To fulfill the r.....I1r..ent. of Sactlon 211t0 of the Inherltanu and E,t.t. Tell Act, Act ZZ of 1991. (72 P.S.
Section 21'10).
Detach the top portion 0' thl. Hotle. and sUO-It with your p.,.ent to the Ragl.tar of Will. printed on the
r.yu.. .Ide.
._ "ak. chick or aoney order p.y~l. tal REGISTER OF WIllS, ACENT.
All PIV..nt. recalvld ,hall flr.t ba applied to any Int.r..t which ..y be dua, with any r...lnder applied to the tall.
A r.fund 0' . ta. cradlt, which WI' not t~..t.d on the tax raturn, ..y ba requa,tad by coepletlng an -Application
for R,fund of penn.ylventa Inheritance and [Itat. r..- (REY-15IS). application. .t. avallabl. at the of,lcI of
the Rlglltat of Willi, any 0' thl 25 Revenue Dlltrlct Offlc.. or by calling the sPlclal Zit-hour an'wlrlng ..rvlel
~r. for for.. ordering I In Penn,rlvenla l-aOO-16Z-2DSD, out.ld. Penn.vlvanl. and within loc.l
H.rrlsburg .t.. (717) 787~aDlJlt, TOO' (717) 77Z-ZZSZ CHlarlng I~alred Onh).
OBJECTIONS: Anv p.rtv In Int.r..t not .atl.fl.d with tha appral.a.ent, 111owanc. or dl.allowanc. of deduction. or .......ent
of t.x (Including dl.count or Int.r..t) .. .hown on thl. Notlca .ay obJ.ct within .txtv (60) dlV' of rac.lpt of
thh NoUn bvs
--written prot..t to the PA O.part.-nt of Ravenue, Boerd of Appe.I., Dlpt. 211DZI, H.trl.bu~g, PA 17121-1021, OR
--.llctlng to havI thl ..tt.r d.tar.lned at the audit of the account of the p.t.onal r.pt..ant.tlv., OR
--appall to thl Orphan." Coutt
ADMIN-
ISTRATIVE
CORRECTIONS I
DISCOllCTs
PENAlTYI
INTEREST I
j
Factual .rror. dl.cov.r.d on thl. ........nt should be eddr...1d In writing to: PA Depart_ent of R.venue,
Bur..u of Individual Tax.., ATTNI Po.t A.....eent R.vlew unit, DEPT. Z10601, H.rrl.burg, PA 171ZI~0601
Phone (717) 717-6S0S. S.. p.g. S of the bookl.t *In.truetlon. for Inherltanc. Tax R.turn for a R..ldent
Dee.dent* CREV-ISO!) for en 'llplan.tlon of .~lnlttrat1v.h cortlctabl. errot..
If any tu d\M It paid within thr.. U) ul.ndar .onth. .ftar thl dec.dent'. d..th, a flv. parcent (S%)
dl.count of thl t.ll paid I. .Ilowed.
The IS% t.x BInI.ty non-partlclp.tlon penllty I. coeputad on the total of the t.ll and Int.r..t .......d, and not
p.ld before J~ry II, 1996, thl flr.t day aft.r thl end of the t.. aane.ty p.rlod. Thl. non~p.rtlclp.tlon
peNllty It appealabl. In thl .... lanner and In the thl ... U.. p.rlod II you would app..l thl t.x and Int.r..t
th.t ha. bien .......d .. Indtcat.d on thl. notlca.
Int.r..t I. ch.rged b.glnnlng with flr.t dav of delinquency, or nine (9) eonth. and one II) day
frol the date of d.ath, to thl d.t. of pav..nt. Tall" which blca.. d.llnquent b.for. January I, 1912
b..r Intlr..t .t the r.t. of .Ix 16%) plrclnt p.r annu. cllcullt.d .t a dally rat. of .00016~.
All t.u. which blc... d.lInquent on or aft.r January 1, 1912 will bllr Intlrllt at . rlt. which will v.ry frOll
calend.r yllr to Cllandlr y..r with thlt rlt. announc.d by the PA Deplrt..nt of R.v.nu.. Th. appllCabl.
Int.r..t ret.. for 1911 through 1996 .r'l
V.ar Int.r..t Rlt. O.lly Int.r..t Factor
V.ar Int.rllt R.t. O.llv Int.rllt Factor
1917 'X .0OO2U
1911-1991 llX .000301
1992 'X .0001U
1993~lfJ4M ]X .000192
I"S~I'" 'X .0002U
191Z
1911
1'"
1915
I'"
--Int.rllt
20%
16X
IU
l!X
10%
I. ealcullted I'
.OOOS~I
.000~18
.000301
.OOO3~
.000274
followlI
INTEREST = BALANCE OF TAK UNPAID X NUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-~Any Notle. 1..UId .ftar thl ta. baCOII. dlllnquant will r.fleet en Int.r..t ellcul.tlon to fifteen CIS) dlY'
beyond the dati of the .........,t. If P')'Hnt It elde Ift.r the Intlrllt eDIIPUtetlon date thown on the
Notice, IddltlOMI Int.rllt .u.t b. celcullted.
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lip Cod.
AlI.nllan. TIC 340
PA DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT 280601
HARRISBURG PA 17128-0601
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