HomeMy WebLinkAbout96-00909
0]
r-
I
<i
"{'
cZ ~-
'.:J
ii'
c
~~ ::>
UU
606 - 96 - ~G
CERTIFICATION OF NOTICE lINDEH flU!,E 5,6(a)
Name of Decedent: Ct~({PWtv~.b,~
Date of Death:~Y 2 '1~J
Will No, Admin. No. l
To the RegisLer:
Address
'\C r (\1-P(lO C.
l-lila (/1 ~ ,
\-hr(h\~ i
C +To (l f'Mi.JW ,
l' '(~ Pw ' /\ v...1I
~,
I1-llL
Notice has now been given to all ~rsons entitled thereto under
Rule 5.6 (a) except ~) ~ ~({P-rr ,)N J
~3 .~
o
t;'")
(I....
LAW OfHC/:"S
JOHN S. PICCONI
939 W, Governor Road
P,O. Box 252
Hershey, PennBylvenla 17033
Date: -::\iM,^~ 21 /4 ~ 1
I I
,~(
Address
o
N
co
ld
1.1.
Te1ephoneillJl .r:l J,. t1J u
. ,
., '
'..I ..
iI,.
a: _.
r-
?
~u ~
uu
Capac ity:
Personal Representative
-X-
Counsel for personal
representative
,. I ' (1 (.. - q tq
U!
LA~ OFF ICES
JOHN S, PICCONI
/I,i",II"",
":10 WLN' mlVLllNll" "llAIl
11.0, linK 262
1IL1ISIILY, I'LNNNYLVANIA 17033
JOliN 8, I'ICCONI
HW'UllNL 11171633,0780
FAX 11171633,1241
May 9, 1997
CUMBERLAND COUNTY
ATTN: Cheryl,
Register of wills
Cumberland County Courthouse
Hanover and High Streets
Carlisle, Pennsylvania 17013
IN RE: CHORPENNING, DOROTHY N.
Admin. No. 1996-00909
ORIGINAL INHERITANCE TAX RETURNS
AND RELATED SCHEDULES I
STATUS REPORTS
Dear Cheryl:
I am herein enclosing the two (2) respective original sets
of the Inventory, Inheritance Tax Returns and Schedules in the
above-referenced, which were originally forwarded to your office
on April 30, 1997, and which were time-stamped May 7, 1997, and
inadvertently returned to our offices with our time-stamped copy
set.
Please re-file accordingly.
Thank you.
JSP/mgg
Enclosures
ec: Richard C. Chorpennin ,
l(V:uno IX.. 17.441
,
~
/" I V'" ?
INSOLVENT
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
NUMBER
21. If linl 18 is grlaler Ihan linl 19. Inl., thl diFflrencl on lint 21. This illhe TAX DUE.
A. Enl.r ,he inlerell on Iht balance due on line 21 A.
B. Enler th. 10101 of lint 21 and 21 A on line 21 B. This i. Ih. BALANCE DUE.
Ma~1 Checle Payabl. tOI R.glu., of Wille, Agent
'"!''1~;''<''' ">> BE SURU() ANSWER ALL QUESTIONS ON. REVERSE SIDE ANDiTO RECH
Undtr p.nalti.. of perjury, I declare that I haye Ikamined Ihi. relurn, including accompanying Ichedule. and Ilolement.. and to Ih, bell of my ~nowl.d9' and b.lief.
it is truI. corr.d and comple't. I declare Ihat 011 real "'01. hal b..n reported 01 Iru. market yolu.. D.c1orolion of prepar., olh., than the per. anal repr.s.ntativ. il
bated On all information of which prepar., hOI any ~nowl.dge,
SIONAT ..o':'uso~.u I~l ~O_!tU",q~~U_N ADO_US 1456 Pine Tree Avenue OAII
R llA~d''C'> C N G 'w'o.. Harrisbur , pennsylvania 17112 1/27/97
"GNArU "" or rH N' ,!m"\AI'Vl AOO.... 939 W. Governor Road, PO Box 252 0'"
Hershe Penns Ivania 17033 1/27/97
w
~
..:5..
u.....
w"-U
",,.,,
uEO:
('
.~
fOIOAnSO'0IATHAmI12/31191 CHICXHIII
IP A S!'OUSAL
!'OVIITT CIIOIT IS CLAIMIO 0
P1U HUM."
21 96 0909
COMMONW(ALTH Of '(NNSYlVANIA
DEPARTMENT Of II(\'(NU(
Of" 11000'
HAUIUUIC.'A 11I21!1.0bOl
COUNTY CODE
YEAR
~
ffj
..
w
...
w
,.
O(ClO(NT'S NAMt lLASI. '1151. AND I.UOOI( 'f'olIIIAU
CHORPENNING. DOROTHY N.
SOCIAl UCU_ITT NUMan OAIf 0' D(AIH
193-36-2582 OS/24/95
09/18/06
OICIOnH'$ co""'u It AOOIUS
801 North Hanover Street. Apt. 513
Carl isle. Pennsyl van ia 17013
c.... CUMBERLAND
IT' l.",-iOhlllun,v.NQ .,QUIl1 .......I\Ul" ,'." 1."0 "'OOI.I,...IIAij
....".,OUNt IIClIvID ISU INSUUClIONSI
N/A
N/A
N/A
[J 1. Original Relurn
o 2,
Suppl.m.ntal Rllurn
o 3. R.mainder R.tur"
(lor dor.. of d.o'h p,ior 1012.13.82)
o 5. F.dlrol e.lat. Tax Rlturn Rlqulred
~ 8. Total Number of Saf. Cepo.it Boua
o 4. limll.d Euol.
,~
:::15
"'''
"'z
8~
o 40. Fulure In,,,..t Compromi..
Ilor dor.. of d.oth oh.r 12.)2.821
o 6. CtCld.nt Cied Tlllat. 0 7. Oecld.n, Mainroin.d 0 living Tru.,
(Anoch copy of Wml (Anoch copy 01 Trulll
ALL CORRESPONOENCE AND CONFIDENTTAL TAXINFORMAnON SHOUUJB8Dl
NAM( COM'UI( MAIliNG AOOlln
JOHN S. PICCONI Es uire 939 West Governor Road, PO Box 252
IIlIlHO"' "u.". Hershey. Pennsyl van i a 17033
~" . .-,
j I \ .. ~ ... . J .
'S1....~.......-' .... ". ~
z
,.
;:
::5
=>
~
5
...
w
...
f ,.
(11 -0-
(2 ) -0-
(31 -0- . , '
( 41 -0-
(51 2.901.28
( 6) -0-
(7 ) -0-
(9) 7 ,605.00
(10) -0-
1. R.al EIlal. (Sch.dul. A)
2. Slock. and 80nd. ISch.dul. 81
3. Cia Illy Held Slock/Portn.,.hip Inl.,lIt (Sch.dull q
4. Mortgag.. and NaIll Rlcliyabl. (Sch.dul. D)
5. Calh. Bank Ceposill & Mi.celloneous Pe,.onol Proplrty
ISch.dul. E)
6. Joinlly Ownld Property (Schedule F)
7, Tro..lor. ISch.dul. G) (Sch.dul. II
8. Total Gran Anelt (Iolallin.. 1.7)
9. Funeral Exp.n.... Adminittrati.... COlli, Milcellan.ou.
Expensl1 (Schedule H)
10. Debll, Mortgage liabilitill. lienl (Schedule I)
11. TOlol Deductions (tolallines 9 & 101
12. Ner Valu. of Ellore (line 8 minul lint 111
13. Choritobl. and Goyernm.ntal Boqu,," (Schedule J)
14, N.r Volu. SubjlCr 10 ToxlUn. 12 minu. line 13) INSOLVENT
15. Spousal Transit,. (for dol.. of d.oth after 6.30.94)
5.. In1frudians for Ar,plicable Percenlogl on Reverse (15)
Side. (Includ. valulI rom Schedule K or Schedule M.)
16. Amount of lint 14 taxable 01 6% role (16)
(lnclud. values from Schedule K or Schedul. M.)
17. Amount of Un. 1.4 laxabl. at 15% role (17)
(Include valu.. from Sch.dule K or Schedule M.)
18. Principal lox dUI (Add lox from lin.. 15. 16 and 17.1
19. Credits Spaulal POy.rty Credil Prior Paymenh Discounl Inllt81'
(B) 2,901.28
(11) 7,605.00
(121 -4 .703.72
(131 -0-
(14) -4.703.72
)(._D
)( .06 D
INSOLVENT
ESTATE
)( .15 a
z
C>
;:
C
~
:0
...
:II
,.
u
..
c
~
(181
+
+
119)
(20)
:ZOo If line 19 is greal" Ihan line 18, .nllt the diff.renc. on line 20. Thi.lsth. OVERPAYMENT.
aD
Chec~ here if you are requesting u refund of your overpayment.
-0-
121)
121A)
(21B)
INSOLVENT
n'p~', '"',."..., " ,'.
~..".",'...... ....
.~. .-.."
'I~ 'tll II. 11111
.
,,~'~"';>A
~, .',.
..... ,,.
COMMONWU.lTH 0' '(NNSYlVANIA
INHUIfANC( 'All _nURN
RUIDfNt DECEDENt
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
CHORPENNING, DOROTHY N.
Ploase Print or TVPo
FilE NUMBER
21-96-0909
ITEM
NUMBER
A, Funeral Expons..:
B,
4,
C,
1.
2,
3,
4,
5,
6,
7,
B,
DESCRIPTION
1.
GILBERT W, PARTHEMORE FUNERAL HOME, INC.
(See statement attached)
\,
Admlnlstrallve Casll:
Personol Representotive Commission.
Social Security Number of Personal Representalive:
Vear Commissions paid
2,
Attorney Fee. JOHN S, PI CCON I, Esqu I re
3,
Family Exemption
Claimant
Address of Claimant at decedenl's dealh
Streel Address
City
Zip Code
Relationship
Slale
Probate Fees Register of WIIls: Letters of Administration; Short
Certificate; J,C.P.
Miscellaneous Expenses:
Notaries
TOTAL (Also enter on line 9, Recapitulation)
(If maro spaco Is need.d, Insort additional sh,oll 01 same sl...)
,
AMOUNT
7,213.00
350.00
36.00
6.00
S 7,605.00
.. IIV,U\'Jlh IJ"I
W
COII,uolONW'41'HO' 'tN~"IV"Nt4
INHIIUAHCI IAI IUUIN
II~I~IN' _O~~~INI.
J
SCHEDULE J
BENEFICIARIES
i
ESTATE OF
CtlORPENNING, OOROTtlY N.
FILE NUMBER
21-96-0909
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
RELATIONSHIP
AMOUNT OR
SHARE OF ESTATE
A. To.able Beque'h:
I.
RICHARD C. CHORPENNING
1456 Pine Tree Avenue
HarriSburg, PennsYlvania 17112
Son
100%
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
I.
NONE
-0-
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Allo enler on line 13, Recopilulol/on)
(If more .poc. I. n..d.d, In..,, oddlllonol .hu'. of .om. .,..)
s
-0-
COMMONWEALTH Of PENNSYLVANIA
COUNTY Of CUMBERLAND
}
u:
RICIlARD C. CIlORPENNING
b.lng duly sworn according to row, do po... and .oy. that h. I s the
Admlnl strator of tho Estot. of DOROTHY N. CHORPENNING
lot. of __~.arlJ~J.(!____....,_________ , Cumb.rlond County, Po" d.c....d and that tho
within i. on Inv.ntory modo by RICHARD C. CHORPENNING , tho soid Administrator
of the ontiro ostot. of soid decod.nt, con.isting of all tho p.rsonol profl~rty and rool estot., except rool .stote ouhld.
tho Commonw.alth of Penn.ylvania, and that tho figur.. oppo.lte oach nem of tho Inv.ntory r.pres.nt It', fair value
.. of tho date of d.cod.nt'. duth,
~ ~
, c. C.
RICHAR C.' CH~
j WI/lN and .ub.crib.d b.for. m.,
~y P~t,J:(./q~Lt19 en
<!..... r
:&RSIM a Administrator
Oat. of Death
r ."-'-_.':,'jii.i~:,4l SL,\t
! <:l (~/\: J CC.~h, tlJ'r.;-; P JDU:
\ '..' .., " .. C ,,,,,
II,., ',~"', 1'1'. rJ~.",l;!:'1 v,;' IIJ
, ,.' ,,,01 1M]
"yr. ,.." ," ': "'J '. , ""
.1 l.Ai""" .
..----' 24-- - ",' "..-
1456 Pine Tree Avenue
Harrisburg, Pennsylvania 17112
Add....
May
1995
O'Y
M..th
Yea,
INSTRUCTIONS
I, An Invontory must be fiI.d within thr.. month. after oppointm.nt of p.rsonal repre..ntotive.
2. A ,upplem.nt Inventory must be filed within thIrty day. of di.covery of oddltion.1 o..eh,
3. Addltional,h.eh may be attached a. to personalty or rulty
4, See Article IV, Fiduciaries Act of 1949,
c-- <.!> ,; Q)
~ z .. <-
~ w - ~ ,-
~ <>: ~ z .. ::>
0- w z .. C'
... UJ u .. 1Il
\ 0 0 II> c- .. llIUJ ,..
..s w <>: w c:: C .. ..
.... J: ... 0 ... , c:
~ ... ..J U. :I: Q) .,; ~
Z 0 - 0
..J i:li u - ... z
U. 1Il :l:
w 0 < .- .;. 0 <
> <>: . u
c;t Z z - - u
Z 0 <- c
C '" :0 -
II> Z >- 0 c-
o <>: :I: u U
Z w < 1- .... .
... 0 'U '"
c:: c
0 ... .. z
0 0 -.: :I:
..
... ... 0
.. E 'U ..,
- ~ 0
.. :0 0
..J U u: II>
COMMONWEALTH 011 PI!NNSYLVANIA L
COUNTY OF CUMII!RLAND J
RICHARD C. CHORPENNING
u:
being duly sworn according to law, doposes and says that he is the
Admlnl strator of tho Estate of DOROTHY N, CHORPENNING
late of __~.a.rJl~J.~_____...._ .---- , Cumberland County, Pa" deceased and that the
within Is en Inventory mado by RICHARD C. CHORPENNING ,the said Administrator
of the ontiro estato of said decodent, consisting of all tho personal prop.rty and real estato, except real estate outside
the Commonwealth of Pennsylvania, and that the figuros opposite oach item of the Inventory represont it's fair value
es of the dato of decedont's doath,
~Wo~tJ
and subscribed bofore mo,
P....;.WS. C~L".,u,_: /'
R!~HARD C. CHORPENN~NG -~
:&-=tw . Aclmtnhtrlfor
r. --..... .'-.'..~.. - .-.-.-.--
I L....I/.;)lf.l ~l.f\1
:\'J~!\:l SO:ll1, t!:~:HrJ' Publ;C
I',,' ',P/\ nLI~'I1::1 C'jll';:'
, ", r,. '.. '" II"" "1 1997
1.'1 .~"I ..'I.: .' ., .~ '" t. . '"
1456 Pine Tree Avenue
Harrisburg, Pennsylvania 17112
Add....
Date of Death
.. -.- - 24
1995
May
O.Y
Month
V.ar
INSTRUCTIONS
/, An inventory must be filed within threo months allor appointmont of porsonal representative.
2. A supplement Inventory must be filed within thirty days of discovery of additional assets,
3. Additional sheets may be attached as to personalty or reelty
4, See Article IV, Fiduciaries Act of /949,
0~'
,
,~ f
-
<> <.!) ..;
r- OJ
'-...J ~ Z .. l-
e:.; W - "
~ I- Z OJ ::l
I ~ w ~ z .. 0'
a. UJ u .. VI
0 ..
,~ 0 w VI a. C ll\ UJ ,..
~ W IX OJ ..
\.;, l- I a. LL 0 OJ .; a. E
Z I- ... :I: - 0
;:5 0 u - a. z
LL ... VI ~
-- w 0 < .- :f- a
> Z ~ . u
z - u
Z 0 I- "
C '" " -
VI Z >- u 0 a.
0 ~ :I: U
Z w < ,- ... ,
a. 0 ... Ul
IX "
0 - ~ z
Cl 0 ~ ~
.. Ci
.D ...
.. E ... 'J
- ~ 0
" 0
OJ U i.i: m
....
.. ., .......
Inventory 01 the real and personal estate 01
DOROTHY N. CHORPENNING
deceased
2,901 28
1 . PNC BANK
Checking Account No. 51-4001-0377
(Joint account In name with pre-deceased husband, CARROLL F. CHORPENNING)
(")(j
C r: "_
...;
1
_J
, ,
;.:.
00
Il~)
'::'j
9,:
J_ \Ii
{. "
'(',
. .."
:\
TOTAL
2,901 28
/5-/ -5Cf <:!
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TANES
INttUI"NCL IAll DivISION
DtP'. 0'.0.01
IIUIfI SIUAC, PI lll,"S"hal
NOllCE OF INltERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAN
l'
JOliN S PICCONI
939 W GOVERNOR
PO BOX 252
HERSHEY
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
12-15-97
CIlORPENNING
05-24-95
21 96-0909
CUHBERLAND
101
Esa
RD
PA 17033
"'nount R.flt Had
~*,
. t:. . i:\
,~. "._ .t..
II. .h'''tl. ."",
DOROTliY
N
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV:iS'4TEiCAFii-iii9-:9'iY"NOi''fCE--O,:--fN'HEiiifAiicn'-lix-A-ppiiiiisEifENi'-,--,\L,LOWAiicE-ifli-----------mm
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF CHORPENNING DORDTHY N FILE NO. 21 96-0909 ACN 101 DATE 12-15-97
TAN RETURN WAS: (X I ACCEPTED AS rILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R.al Est.t. (Schedul. A)
2. stock I and Bonds (Schedule 8)
3. Closely Held stock/PartnershIp Interast (Schedule C)
4. Hartg.gas/Not.. Rac.ivabl. (Schedule OJ
5. Cash/Bank Deposits/Hlsc. Parsonal Property (Schedule EJ
6. Jointly Owned Property (Schedule f)
7. Transfars (Schedule G)
8. Total ASlat.
CHANGED
(1)
121
131
141
(5)
161
171
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanse./Adn. Costs/MIsc. Expanse. (Schedule H)
10. Debts/Hort;a;e Liabilities/Liens (Schedule IJ
11. Total Deductions
12. Net Value of Tax Return
15. Charitab1e/Govern.ent.1 a.quelts; Non-elected 9113 Trust. (Schedule J)
14. Net Value of Eltat. Subject to Tax
19)
1101
7.605,00
,00
,00
,00
,00
2,901.28
,00
,00
181
,00
1111
1121
1131
(14)
NOTE: To inlure proper
credit to your account,
sub.it the uppar portion
of this forn with your
tax pay.ent.
2.901.28
7.6n; nn
4.703,72-
,00
4.703,72-
NOTE:
issued previOUSly, lines 14, lS and/or 16, 17 and 18 will
include the total of ALL returns assessed to date.
If an assessment was
reflect figures that
ASSESSHENT OF TAX:
IS. Anount of Line 14
16. Anount of Line 14
17. Anount of Line 14
18. Principal Tax Dua
at Spousal rat.
t.xabl. at Line.l/Cla.1 A rate
taxabl. at Collataral/Clals B rate
(15)
(161
1171
TAX CREDITS:
PAYHENT
DATE
DISCOUNT 1+)
INTEREST/PEN PAID I-I
RECEIPT
NUHBER
AHOUNT PAID
,00 N ,00=
,00 N .06=
,00 N ,15=
I1B)
TOTAL TAX CREDIT
'BALANCE--OF TAX DUEl
INTEREST AND PEN.
TOTAL DUE
,00
,00
.00
,00
.00
,00
,00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
I IF TDTAL DUE IS LESS THAN $1. HO PAYHENT IS REQUIRED,
IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIONS,)
RESERYATION; E,tata, of dacadant, dvlni on o~ bafora Daca.be~ IZ, 191Z -- If any futu~a lntara.t In tha a.tata I. tran.fer~ad
In pOlle..lon O~ anJoy.ant to Cia.' . (collate~all baneflcla~la' of tha dacadant .fta~ tha a.pl~.tlon of any a.tate fo~
Ilfa or fo~ yaa~., tha Co..onwealth herabv ..pre..ly r..erv.. tha right to appral.e and a..... tran.fer Inharltanc. Ta...
at the la.ful Clall B (collatarall rata on anv .uch future Int.r..t.
PURPOSE Of
HaUCE;
To fulfill the r.qulr...ntl of S.ctlon 1140 of the Inheritance and E.tate fa. Act, Act ZI of 1995. C7Z P.S.
S.ctlon 9140).
PAYHENh
D.tach the top portlon of this Notice and .ub.1t with 'lour pay..nt to the R.illt.r of wHIs prlnt.d on tha nver.. IIde.
--"aka chack or .on.y ord.r pavabla to: REGISTER OF HILLS, AGENT
REFUND C CR):
A refund of a ta. cr.dlt, which was not requ..ted on the fa. Return. ..v b. r.que.ted by coapletlng an ~Appllcatlon
for Refund of Penn.ylvanla Inherltanca and Eltata f..~ CREY-l]l]). Application. a~a avallabl. at tha Offlca
of the Regllter of Will., anv of the Z] Rav.nue DI.trlct O"lce.. or bv calling tha .peclal Z4-hour
en.warlng .arvlca ~bar. for 'or.. ordarlng: In Pann.ylvanla l-100-36Z-Z050, out.lda Pann.vlvanla and
within local Harrl.burg araa C7171 717-1094, fOOl Cl17) 11l-Z252 CHaarlng l.palrad Onlyl.
OBJECTIONS: Any party In Intara.t not .atl.,lad with the appral.e.ant, allowance o~ dllallowanc. 0' deduction.. or a..e....nt
0' ta. (Includln? dl.count or Intere.tl 8. shown on thl, Notlca au.t Object within ,I.ty (601 daYI 0' receipt 0'
this Notice by:
--written prot..t to tha PA Oapart.ant 0' Revenua, loard 0' Appeals, Oap" ZIIOZI, Harrisburg. PA 171Za-1021, OR
--election to hava tha .attar datar.lnad at audit 0' the account of the par.onal raprasantatlve. OR
--appeal to tha Orphan.. Court.
ADKIN
ISTRATIVE
CORRECTIONS:
Factual errorl dllcovered on thl. a..a...ant .hould be addra,.ed In writing to: PA Departeent of Revenue,
Buraau of Individual Ta.e., ATTN; Po.t A......ant Review Unit. Dept. Z80601. Harrl.burg, PA 171ll-D601
Phone (117) 181-6S0S. See pag. S of the booklet -Instructions 'or Inheritance Ta. Return 'or a Re.ldent
Oeced.nt~ (REY-ISD1I 'or an e.planatlon of ad.lnl.tratlvely correctable arror..
OISCOUNT:
I' any ta. due II paid within three (]) cal.ndar .onth, .,t.r the d.cadent', d.ath, a ,Iva perc.nt (S~) dl.count of
the ta. paid I. allow.d.
PENAL TV;
Th. IS2 ta. aan..ty non-participation penalty I, coaputed on tha total 0' the ta. and Interest a......d, end not
paid bafor. January II, 1996, the flr.t day aft.~ the .nd of the ta. a~'a.ty p.rlod. Thll non-participation
penalty I, appaalabla In the .a.e ..nnar and In the the sa.e tl.. parlOd as YOU would appaal tha taM and Intar.,t
that hal baan a..a.sad ., Indicated on this notice.
IHTEREST:
Intar.,t I. charged b.glnnlng with 'Irlt day of dallnqu.ncy, or nlna (91 eonth. and on. (I) day fro. tha data 0'
daath, to the data of pay.ant. TaM.' which baca.a dallnquant bafora January I, 198Z baar Intara.t at tha rata 0'
,1M (6~) parcent per annu. calculated at a daily rat. of .000164. All ta.al which baca.a dallnqu.nt on and .ftar
January I, 1981 will baar Intaralt at . rate which will vary fro. calendar yaar to calendar year with that rate
announced bv the PA Oapart..nt of Revanue. fha appllcabl. Int.relt ratas for 1981 through 1991 ar.:
!!!! Intara.t Rat. Dally Intara.t faclor !!!! Intaralt Rate Dally Tnhr..t ractor
nlz ZDX .GOOStol 1987 .. .0002107
1983 162 .000ft38 198a.I991 UX .000301
1914 11:< .000301 I99Z .. .0DOZ47
1915 132 .000lS6 199]-1994 '" .DDOI9Z
1986 102 .000l14 I99S-1998 .. .DDOl41
--Intara.t .. calculatad o. folloNl1
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Nolice Issuad a'ter Ihe ta. beco.es dalinquent will reflect an Intere.t calculalion t~ flft..n CIS) days
bayond tha data of the ftssass~.nt. If pay..nt is .ad. aftar the Intarast co.putation data .hown on the
Notlca, additional lntara,t au.t b. calculalad.