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REV-5:n EX AFP (12-95)~. lNOTICf. OF NONRESIDENT INHERITANCE ACN
CO."".ONW'^,' III or PINNSVLV'.I"'~ .. ....r. I TAX APPRAISEMENT. ALLOWANCE OR
lJ'PAR1"EN! OF ",,,NUl . .. "... \ DISALLOWANCE OF DEDUCTIONS.
~~I~.',~U"~'O(,~~lJl'")U" ",,, ; . ' . ~'" AND ASSESSMENT OF TAX DATE,
HARIHSBUlW, PA 1!l?11-060t ~ ~l/.~_ >. I
m'.'~' ..'.'' .. .....' .. ..1
ESTATE OF." KAUFFMAN U IDA R FILE NO, 99 96=01,87
DATE OF DEATH 09-13-9S DOMICILE NON-RESIDENT
-------" ---
NOH :In INSURE PROPER CREOn TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WIlli YOUR TAX '
p~YMENT. MAKE CHECK PAYABLE TO "COMMONWEALTH OF PENNSYLVANIA"
\~~_~:~~.t,~Re~~~~d '-- J
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
Riv; 53" - E if -A F p" -f i '2"-"95 i - -tioi'Yc E .. OF - Notili ES- i DEN 1''' i NH ERYT AfleE .. TAX - ii ji filiii Y 5 Ei,;itiT ~ - -A CL OWA NelE - OR" --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF KAUFFMAN IDA R FILE NO, 99 96-0487 ACN 101 DATE 09-10-96
TAX COMPUTATION METHOD ELECTED: I X I Fl.AT RATE I) PROPORTIONATE
TAX RETURN WAS: I ) ACCEPTED AS nlED I XI CHANGED SEE ATTACHED
RESERVATION CONCERNING FU'i'UREWTEREST .. SEE REVERS{-'-
APPRAISED VALUEOFR'ETURN BASEtlON:ORIGINAL RETURN
1, Real Estate (Schedule Al
2, Stocks nnd 80nds (Schedule B)
:3, Closely Hold S-tock/Padnet-shiP Interest ($chodule C)
4, Mortgages/Notes Receivable (Schedule 0)
5. Cash/8ank Depos1l.s/Misc. Per~onal Properly ISched\..lle E)
6. Jointly Owned Property (S~hedu18 f)
7, Tran~fers (S~h8dule Gl
8. Total ^ssp~S
APPROVED DEDlJCnONS AND EXEMPTIONS:
9. Funerel Expenses/Adm. Cosh/Misc. Expenses (sohedulo HI (9) ,00
10. Debts/Mortgage UebJliUes/Llens ISchedulo I) 1101 ,.!l.!.-
11, Totol Deduction> 1111 .00
12. Net Valua of Tax Roturn (12) 12,000,00
13. Cherlhble/Governmenhl Bequests ISchedulo J) (13) ,00
14. Net Voluo of Est,t. Subject to To" (14) !~Q,P.LOJL
NOTE: If an assessment was issued previouslY, lines 14, 15 and/or 1&, 17 and 18 wi11
reflect figures that include the total of ~ returns assessed to date,
ASSESSMENT OF TAX:
- --Ii-ISCOUNTI;')-- ---~~~N;~AIO-.---~_\
INTEREST (-- I
--<~~------~_.---..-- ~<- -
.00 714,48
--------- _!~~AL.,!A~',-~~EDi,.~~. 1--:-:::-,,-,.. ~1
B.!ILA~C~_O~TAX..E.lJE. .._._____,__2.~L-,
INTEREST AND PEN, .13 '
==i~TACDlJE.-- .=-:.:=:'-=:_~.ii:='
IF TOTAL DUE IS LESS THAN $I, NO P~YMENT IS RE~UIREn.
IF TOTAL DUE IS REFlECTED AS A "CREDIT" ICR), YOU MAY BE DUE
A REFUND. SFE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 1
FRANCIS A BOYLE
MELLON BANK NA
PO BOX 7899
PHILA PA 19101
--
---
--
Line 14
Lino 14
Line 14
Tax Ou.
at Spousal
taxablo at
taxable at
rate
Lineal/Class A rate
Co1lotoral/Cl.ss 8 rate
15. Amount of
16. Amount of
17 < Amount of
18. principal
TAX CREDITS:
.----~-~---"--_.
PAYMENT
DATE
.--.-.---.,--...
RECEIPT
NUMBER
.-..,_.__..__.~-_.
---..----------------...----..--..---
06-13-96
AA129836
-.--".--.--'..---- ..------.----.----. --.....---.--..-.--.
INTEREST IS CHARGED FROM 06-14-96 TO 09-18-96
AT THE RATES APPl.ICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
. If PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION Dr ADOITIDNAL INTEREST,
101
09-10-96
REMIT PAYMENT T'O:
DEPARTMENT OF REVENUE
DEP]' , 280601
HARRISBURG, PA 17128-0601
--
Non CE
(1)_
(2)
(31
14 )
15 I
1&)
(71
12,000,00_
.00
,00
,00
.00
~-
.00
,00
12,000.00
(B)
1151
(1&1-
(17)_
,00 X.OO=
-- -
12 , 000.00 X . 06=
,00x,lS=
I1B)
.00
720:00
-
.00
720,00
RESERYATION! t:stntu of docadenh c.IYln~ on or b.fore OeoGll!lb~r 12, 1981! ~~ If My futl,Jr& inh'lrut In the ,utUe is
transferred 11\ pon.ulon or enjuy.,Gnt to Chi. B (ccllrltlrl!il) benef1ghwlu uf tho decedent aft'H' the 8l<plrat1on of ~ny nttito
for 11fo or for yoars, the Col!I~onw.alth hQr.by ixpr...ly r~i.rVe. the right to 'appral..and bSSe.. transfer Inheritance Taxe.
at thCl lawful Clan 8 (collatersl) rat. on any luoh fLlture IntClrDIt.
PURPOSE OF
NoTICE I
OBJECTIONS!
ADHIN~
ISTRATIVE
CORRECTIONS!
DISCOUNT!
REfUND (CR 11
PENALTVl
r....TERESTi
TO REHIT
PAV"ENTI
To fulfill the requlroments cf SeQtlon 2140 of the InharlttlnC8 and Efltate Tft>: Act, Act 22 of 1991. (72 p,S.
S.ClUon 2140l.
AnY party In Interut not srrtlsflad with the llpprallellllilnt, lSllowance or dhallowrlnce of deductions, or auuuent
of tal< (Including disoount or Jntorest) S8 shown on thIs Notic. muot Objeot wIthIn sIxty (60) davI of receipt of
thll NoUc..
-ObjectIons may be made bYI
-~wrlttQn protost to the PA Department of R~venu~, Board of Appoals, Dept. 281021, Harrisburg, PA 171Z8~1021, OR
--eleotlng to he.... the matter dCltermlned Rt EludIt of the personsl repruent8tlvll, OR
--eppul to thlJ Orphans' Court of Dauphin County, Cuurt Houss, Harrhburg, PA 11\01.
Factual orrors dhcovllrCld on this suess",ent s.hould be addrossed In writing te.l PA Dep8rtlllClnt of ReveNUI,1,
Buroeu of IndI...lduaJ Taxes, ATTHI Post Assessment Rovlew UnIt, Dept,' 28U601, Harrisburg, PA 171Z8-0601
Phon" (1\7l 787'6505. SeQ pege :3 of the booklot "InstruotIons for Inheritance Tax Return for a Honruldent
n.olld.nt.. (RI::V-1736J for en Q>:planatlon of administrativelv corroctabh errors.
H any tllX dUll Is paId iflthln thrue (:3)lTlonths sftor the dGoedent.s death, 6 clhcount of flv. pDrOel1t CS:O of
the tax pllld Is allowed.
A refund of a tux or.dIt, which wl'l5 not rQq\Juted on the! Tax R.turn, mftv be requested bv oompletlng nn "ApplIol'lt!Q!'t
for Rofund of Pennsylvania Inhllrltanoe rind Estate Tax" (REV-1313). App1108tloflS are avallllble at the OHice
of the Re;lster of Wills, any of tha ~:3 Revenu. DlstrIot OffIces or fro~ the D.partment's 24-hour answering servlc.
nUMbflrs for forMS ordering I 1n PennsYlvania 1-800-362-2050, outside Pennsylvan18 I'lnd wlthln iocal Ih!lrrisburg flreG
(717) 78'1-8094, TOOl (17) 172-2252 (Hurlng Impl'llred OnlY).
The 15% ta~ aMnesty non-pnrtlclp8tIon penalty Is computed on the total of the ta~ and Interast as~esIGd, and not
paid before January 18, 1996, thll first d8Y after the Gnd of the h)( aMn..ty perIod. ThIs nan-participation
p.ntlltv. 11 8PpfHII1~ble In the 9amll mt1nner I'lnd 1" the thll H.lfie time pariod all YOU would appeal -thlll tax end lnterut
th8t has bllGn asse"llId as Indloatod on thIs notloe,
Interelt \s oharged beginnIng wIth fIrst 08Y of dollnqu.noy or nine (9) month. ancl one (1) dav frOM the d8t. of
d~8th to the riate of P8y~unt, Tax.s which beC8me delinquent befqre ,January 1, 1982 blllar Jnterelt at the rat. of
Illl (6%) f:'erc.nt p'lr annulll clllculat.d lit 8 dally rAte of ,00016'1. All tax.s whIch b8Clallle deUnqu.nt on and tlft.r
January 1, 19ft? will bnr Interut l.'lt a r8tCl which will vary frolll culend8r yeAr to calendor year with thl:lt ratl
announc4'ld bv tha PA Dllpartllllllnt n" RClvGnue. The Appllc.ablo interest ratDs for 1962 through 1996 are:
~ Interut Rate DailY InterD~L ~ InterGlt R8tD Daily Int'erest ractor
1982 ZO;: ,00D548 1987 9% .000247
1983 16% .00,0438 1988-1991 11% .000301
1984 11;: ,000301 1992 9;: ,000Z47
198& 13;: ,000356 1993-1994 7% ,000192
1986 10;: ,000214 199!i-1996 9% .000247
~-lnterOlt 1& o8loulated .. follows:
INTEREST' BALANCE or TAX ONPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--AnY Notir.e IJ'\Jed after thCl ta)( becomos delinquent will reflect An lntClrast calculatlnn to fifteen (15) daY'
bnnnd the dlJlh of the 8lUl!lment. If pnyrumt Is made !'lfter the Interut COIllPutatlon date showfi on thl
Nottc., addltlonlll Interest Illust be calolllRterJ,
Deheh thll top portion of thl. NotleR flnd SlIbllllt with vour paYIllBnt to PA Depart",.nt of RevGnu.. tit th. addr...
shown on the reverse sJdll.
-"like th4lck or Illoney order pnvnblll tOI cottHON"EAt,TH OF' PENNSYLVANIA
Ul pftYlllonh ""oe!vlld shnll be 8pplletd first to Clnv Interest whioh May bM dUll with MY rlllllnlnder APPlIed ta the h)(,
uv 1~10H16Ul
.
INHERITANCE TAX
COMMONWEAlTH Of PENNSYlVANIA EXPLANATION
B~::;~:~Jif.~}Wi~~~::1!5 _="~~=--OF CH~~~ES
DECEDENT'S NAME
_'.___'_____'_.__''__'''.,''....l'____'._ ,_"_,___,,,'_'"
FilE NUMBER
'I
ACN'-'---"'--'------"--.,"
_..____..,__ ____ __,___,_"__~__,,,___.,_,,___,_____u__ .". '__ _,,,,.,__,,___,_". _--1~____,.._..on_,__.
SCHEDULE
ITEM
NO
EXPLANATION OF CHANGES
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TAX EXAMINER,__
PAGE
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LL
Lie)
P"VtENTI
OItaoh thtl top par'don of thll MoUe' ind ,ubMit with :tQUr pa)'llent dH p.~l. to the naM and addr'"
prlnt~ ~n the r.ver.. ,id..
If RESIDENT DECEDEHT .1Ik_ ohMk ur IlOMlf order payable tOI AE0ISTER OF WILLS, AGENT.
If NOHMftESIDEMT DECEDENT ... check or ~y order payabll tOI CO"tlONWEAlTH OF PEHNSVLVANu'.
1111 PIII!i..nt. req.tved shall t.- appl1~ flr.t to anY Inhr..t whioh lIIaY bl dUll with anY r..alm.ier epplled to the taM..
REFUND (CRll A refund of III taM. credit, which Walt not r.quut9d on thll Hue Return, II!!')' ba rllquntad by co~l.t1ng an
"APplioation for Refund of Pann,ylvantlt InhlrU",nOI and Eltatll 18)(" (REII-1!13L Appllcatlons ar. Ilvallabla at
the OfflQ~ of t~ Raglltar of Willi, anY of the 23 Ravenue Dlltrlot OffiCI' or fr~ the O.partaent'. 24~hour
Mlwering ..rvloll nullMr. for for.. ord.rlnitl In Plnnlylvl!I(lla 1-800"~62W20S0, outlld. ptm.ylvanh
and within local Harrl.bUrg area (7171 181.8094, TOOt (717) 772M2ZS2 (Hatlr1ng lwpalred onlY).
REPLV Tal Que.tion. regarding errorG contained on thi. notioo should be addrGI.ad tal PA napart.ant of Rev_nu., Bureau
of 1.ndlvidual T8)(", AnNI flo.t A..ou.."t Revl.w Unit, Oept. 2B1J601, f\arrltburg, PA 17\28-0601, phOM
(717) 787.6505.
OISCOUHTl
If anY tax due it paid within throe en calendftl' .onths after' the deoedMnt', death, II five peroant ('&:0 dhoount
of the tax paid 1. all~wed.
PENALTVI
Tha 15X tax a.n..ty nonMpartivipation panalty 1. oo.puted on the total of the tax and intor..t a......d, and not
paid b.fore Januftry 18, 1996, the fir.t rlayaftor the .nd of the tax a.n..ty parlod.
INTERESTl
tnter..t II oharged beginning wIth flr.t day of dellnquaooY, or nln_ (9l .onth. ana o~e (ll day fro. the data of
de"th, to th. data of pay.ont. T8x.' whloh beoa.. delinquent before January 1, 1982 bear lntara.t at tha rate of
.ht (6iO JHlroont par annuli calculfltad 8t a dl'llh ratll of ,DGGI64, All taxal whioh beel.... dal1nqullnt on and after
January 1, 1982101111 bear lnterut at 8 rate which will V8ry froll ol!ll.ndar year to oalendar yaal' with that rat,
annouocild by tha PA OapertHnt of If,v''\U'' The 9Ppllo~bl. Int.rut ratu for 1982 through 1996 ar't
V.lr Inhlir8llt Rate DeilY Int.r.lt factor V~flr IntlJrut Rate Dally tnt.rut Fttctl'lr
1962 20;( ,000548 1987 " ,GDD247
1985 16;( ,000438 19&8"1991 11;( ,OO03G1
1984 llX .000101 1992 'X .000247
1985 13;( . OOG~S6 1995.1994 7X .000192
1986 lOX .OG0274 1995M1996 'X .G00241
--tnhr..t it ea~Clul.tad .. foll,","
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
-MAny HoUe. luuld after thlJl tax bacON' dal1nquant will r.U.ct WI lntlrut a.lcullUon to fifttM nS) day,
bayoncl thli 6.t. of thll flIUIIIHlJll'lt. If f1ayHnt I_ .ad. .ftlJlr tne lnt.r..t ClOllpUtltlon d8t. Ihown on thli
Motic., rtddltlonal lnt.rut "lilt b. Cfllcullltad.