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HomeMy WebLinkAbout97-00198 PETITION H>R I)RORATE and GRANT <n LETTERS Estate of ._-ANNAL ,J;.lIAl\LJ:;S. No. __EJ"t-.CfI::-:lcl'l..__o.__. als(I known a.I' _.AljN!L!,J1V!.~.I::qJAHI,!~~ To: __._.__.__._.___._. . Register of Wills for Ihe __.____._.._.___... n_.' I),y('ased. County of ._._~...g,lJ..M.I!J:HLANlJ In the Soclat Security No, n'___,_ .._ZA.f_.lO_.21t.V.... ..... Commonwealth of Pennsylvania The petition of the undersigned respectfully represcnts thai: Your petltloner(s), who Ll/ure 18 yours of ugo or older an the execut.--!lJ:..__.. named In the last 11'11I of the above decedent, dated ______.______~.__Mar~l!.lL.____, 19--21... and eodlcll(s) duted ..._._.____._.....~m____._....._..._._._._.._._.._.._.__..._ (!lClaIC relevllllt drC\lI11~tllnC{,SI e,g, renunciatIon, dCllth of executor, etc,) Deeendenl was domiciled at death In .___ _~~'mb e r la nd _.. __ County Pennsylvania. with h..-!L_last family or principal residence at_._Swa~m Health Cotner. 210 BilLlliinl! Road. Newvill&....J'.A..17.7.<ll.-:.9JdL.o West Pennsboro...Im>. (Iht ~lreft, numher and mundpnlity) Decendent. then __..l!L_ years of age, died ___.---.J.!Ll1!lli..!:.Y..1i!.__, 19 97 at HArheson....DUalllllr.e. . Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of Ihe will oHeled for probate; was not the victim of a killing and was never adjudicated incompetent: ..____~_ Decendent at death owned property with estlmaled values as follows: (If domiciled in Pa.) All personal property $ 34.000.00 (If not domiciled In Pa.) Personal property in Pennsylvania $ (If not domiciled in Pa.) Personal property in County $ Value of real estate in Pennsylvania $ situated as follows: WHEREFORE, pelilioner(s) respectfully presented herewith and the grunt of lellers theron. request(s) lhe probate of the last will and codlcll(s) testamentary (testnmenlary; administration c,La.; administration d.b.n.c.t.a.) 1 ,,~ 'ij . il ';;to. lf~ 60 ! VI Ja~L.j~w,L. . .. F. Burke. President/CEO FinRni."':iRl 1'rllfOlt. Ser.vit"AfOI r.nmpany p.o. Box 220 ~rlisle. PA 17013 717-?~0-~<;0~ OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH Oil PENNSnV ANIA } 88 COUNTY OF __ cm'IB-'cRLAND . The petitloncr(f") above.nam~d swear(s) or affirm(s) that the statements In the foregoing petition are true and correct to the best of the knowledgc and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petltioner(s) will well and Iruly adm''!lster lhe estate according to law. " 0 I Sworn 10 or affirmed and sul1scrlbed. .. ( J~<z .,; 0tU,'), ~ before IllC this __..._)DJ:.~L. --- day of 1 ,Jane F. Bur (0. Pres ent CE 1~' __ f'ebr.ld!l-Q'...__._ 19__JlJ_.. E!!!!lnc1'!.! Tru.st Services C011!~ O'{1rLllJ-R:~ P~'(S~-~);"-"-R;;~iSI{'~ ~~~rli~J.. P~.17013 ~ ).5" -/(,,/ -j? r '\ No. 21-97-191l Estate of ANNA I.. CHARLEH II/k/II ANNA LOUIHE CHAJLlIH ,Deceased DECREE OF' PROD A TE AND GRANT 0.' LETTERS AND NOW ...--!:eb0.!L.. 19.-'l~, In consideration of the petition on the reverse side hereof, sall~factory proof having been presented before me, IT IS DECREED Ihallhe instrument(s) dated Mar"h 14,1995 described therein be admllled 10 probate and filed of record as the last will of Anna L. Cha~a/k/a Anna Louise Charles and Lellers _ Testamenta ry areherebygrantedto__ Fi.nan"i.a1 Trust Services. S\l",?",,,,,."r ~c'l !Armel'S Trust Co. - ,7YJ~"1 0.'. :;e,~, oo,'f.i.\.)..,.~ U Reali,.. of Jill. , , ! FEES Probate, Letters, Elc. ......... $70.00 ShortCertificates(2).......... $ 6.00 Renunciation ................ $ JCP $ 5.00 TOTAL _ $81. 00 Filed ,.. F.eb.. 2.81.9.9:7. . . . . . . . . . . . . . ... . Robert M. Frey, Esquire ATTORNEY (Sup. Cl. 1.0. No.) ----live South Hanover St.. Car1i~le, PA 17013 ADDRESS 717-243-5838 PHONE ~~ ~ :t:l ;J)<t> IT (?,I g r'; HJ " , , I:; q: - (. N (', 0 u -0 ".j.. ;:; , .... (if 'uf' ~ );>~ (oj 0 ~" ' "'. _~~2:' ._'., " .. ., ...' , ". LAST WILL AND TI<:STAMENT 01<' ANNA L. CHARU:S I I I I 1 I j' I l I, ANNA L. CHARLES, widow. of West Pennsboro lbwnship (mailing address: 201 Big Spring Roud. Room 102. Newville, I'ennsylvunia 17241), Curnbel'lund County, Pennsylvania, being of .~ound und disposing mind, memory und understunding, do hereby make, publish and declure this liS und for illY Lust Willund Tcstument hereby revoking and making void any und ull Wills by me at any time herelo/\m: made. I. J direct my hereinufter named Executrices to pay ali of my just debts und funeral expenses us soon after illY Jeuth ns may be found convcni(~ntto do so. [direct thut my funeral services be conducted by Fog()lsanger-Bricker Funerlll Home, Inc.. 112 West King Street, Shippensburg, I'ennsylvuniu, in 1I manner substantially similal'lo the arrangements which I made for the services for my husbund. Edgar F. Charles. and that my body be interred beside his in Burrett's Chapel Cemetery which is located fll'l\I' Fredcricku, Delawure. [ further direct that all inheritance, transf':I; succession, eslatc' und death tuxes which may be puyable on account of my death shall be puid from the residue of my estatc regardless of whether the ussets upon which taxes arc based are part of my probate estate. 2. [give and bequeath the sum of $1,000.00 to eueh grandchild and great gnmdchild of mine who shall survive me by a period of thirty (30) days. At the present time my daughter, Gail Bucher, has two sons who arc Scott Bucher and Drew Budler: my daughter, Elien J. Charles. has one daughter who is Cathy Wolfe; und my son, William R. Charles, has two sons who lire William R. Charles, Jr.. and Tanner Fulton Charles. My only great grandchild at the present time is the daughter of m)' granddlild Cuthy Wolfe whose only child is K"ri Lynn Wolfe. 3. [ give und bequeath the sum of Six Thousand ($6,000.00) Dollars to my daughter, Gail Bucher, and the sum of Six Thousund ($6,000.00) Dollurs to my duughter, Ellen J. Charles, their heirs und nssigns. I. Ii I I 4. All of the rest, reside and remuinder of my estate, real, personal and mixed. and wheresoever the same may be situate, [ give. devise and bequeath in equal shares to my three (3) children, their heirs and assigns. they being William R. Charles, Gail Bucher und Ellen J. Charles. provided each of them shall survive me by a period of ninety (90) days, but should any of them fail to so survive me then the share such deceased child of mine would have received shall pass to such of his 01' her issue as shall survive me by a period of ninety (90) days, per stirpes, and if there be no such issuc the smne shall lupse and be added to the share or shares of the children so surviving, per stirpes. 5. Should uny person less than 18 years of age be entitled to distnbution from my estate I direct that the same shall be puid to the parents of such person us Guardiun of the estate of such person. 6. I hereby nominate, constitute and appoint Fanners Trust Company and its successors, One West High Street. Carlisle, Pennsylvania, as Executor of this my Last Will and Testament and I fllrther direct that it shull not be required to post any bond to secure the faithful perfonnance of its duties in the Corrunonwealth of Pennsylvania or in any other jurisdiction. IN WITNESS WHEREOF. I have hereunto set my hund and seal to this my Last Will and Testament written on one (I) page, this 14th day of March, 1995. " , . \ ' /1 I '. .-' (SEAL) ~ ' Anna L Charles Signed, sealed, published and declared, by ANNA L. CHARLES, the Testatrix above named, as und for her Last Will and Testament, in our presence. who, in her presence, at her request, and in the presence of each other, have hereunto subscribed our names as attesting witnesses. I" 777:-1- . --4:z.'--"i;/[ _,if... k:!,,)tt ) ). --r J/IAlj_ ') j/ ~7' ../ - - \ / March 5,1997 Register ofWlIIs Cumberland County Court House Carlisle, P A 17013 . '_ ...-::~'"'"'t-.~. _"#"""',,,~~.. ,p.... '-,. e -- ~.~ ~\' ,- ~ :0 :")<1l n ,) . . ~ I" '. ... <::I "0 ...', ,~'; l'~~ ... (/l C> ti\ ~. CERTIFICATION OF NOTICE UNDER RULE s.6(1) Name of Decedent: Anna L. Charles Date of Death: January 24, 1997 Will Number: 2197-0198 To the Rellistor: ~Oi: ;po;.. I certify that notice of beneficial interest required by Rule 5.6(0) Qfthe Orphans' Court Rules was served on or moiled to the following beneficiaries of the above captioned estate on March 5, 1997: William R. Chorles 9963 Burnham Drive Dallas, TX 75243 William R, Charles 2305 Animas CI. NE Rio Rancho, NM 87124 ronner Fulton Charles c/o William R. Charles 9963 Burnham Drive Dallas, TX 75243 Taylor BrilUlne Chillies c/o William R. Charles 9963 Burnham Drive Dallas, TX 75243 Gail Chillies Bucher 13225 US HII<)' I #58 Sebastian, FL 32958 Michael Scoll Bucher c/o Gail C. Bucher 13225 US Hwy I #58 Sebastian, FL 32958 John Drew Bucher clo Gail C. Bucher 13225 US Hwy 1#58 Sebastian, FL 32958 Notice hIlS now bcen given to all persons entided thereto under Rule 5.6(a). Dote: March 5. 1997 ce: Robert M. Frey, Esquire Signature: Ellen Jean Chnrles 250 North 6th Street Chambers burg, P A 1720 I Cathy Kling Wolfe 346 Airport Rood Shippensburg, PA 17257 Ken Lynn Wolfe c/o Cathy Kling Wolfe 346 Airport Road Shippensburg, P A 17257 Alexis Ann Wolfe clo Cathy Kling Wolfe 346 A irport Rood Shippensburg, P A 17257 J e F. Burke. President and CEO Financial Trust Services Company P O. Box 220 Carlisle. P A 17013 (7\7) 240-4504 Capacity: Personal Representative \ '_' I ("II INHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE WitH THE REGISTER OF WILLS) O[C:~OEN1'B HAUf (LABt, FIRAT, AND MtOm l' INITI^IJ Charles, Anns Louise !lOCIA! 8i!CURITV NUMflEA 222-10-2427 SURVIVING BPDUIIl['B NAMf. or M'f'lICAl1l[j I X) 1,Orlglnll~elUrn 2. SupplemenllllReturn 3,AemainderRetmn (for dill.. prIor to 12 -12.. 82) I 4. L1mltfld eltate 4.. Futurelnl,r.., Comproml.. 8. Federal Eslat. TAl( (tor dales of death after 12.. 12 OL B2) Return Requlrfld IX) 6. Decedent dlfld Tlltat. 7. Dloedtht Maintained a L1vlno Tn.llt 0 e, Total numb.r of Safe Depolll . ...__ _J~l!!.o~~o~y~tWJIIL ~ ._.JA"!o_h.o.opY()~trU_.tLn . ~~......!!o,,~ __....______~_ . n ALL OORREsPONDENCE AND CONFIDENTIAL TAX INFORMATION SHDULD BE DIRECTED TO : N^",\i:'---' -- -- -~---_.._~- .__~r_' --_._~ - --~- -iCOMPlfTf:MAil'NOADDFiiSa--U --~-----_.__._--~_.-- - -~~_.._....~._--- Financial Trust Servlcss Co, 1 West High Street m"HON' NUMB'R P.O Box 220 (717)240-4504 I carllSI~nPA 17013__ . .... None None None None 20, If line 1Q Ie griller than line 18, enter the difference on Uno 20, This 1& the OVERPAYMENT III ] 21, If Un, 18 la gr..ler Ihtln line 19, enler the difference on line 21 This Is the TAX DUE. (21) A. Enler the Inlerelt on the balance due on line 21A (21 A) D. Enler the lolal of line 21 and 21 A on line 21 B. This is the BALANCE DUE. (215) Mak'"Check .Pfty.b~. to: Regllllllr of WillI, Agent ,____ _;~__.-, ___._____.___ -.-,:;:o';:;';"C:'::~=--=C.-":;;..o.;'::';.--;;;;;';';;';':"::"':=- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH Onder p-.'ii8ltTl. 'ofpt,fury, I declllf.Hlal"l"have 'examln-f1-a this fe'turn, InCluding ftccomp-"nyingacit;edules llnd 1i5Ie'mentl~-ltrldto 'the bill of my-knOWledge and beU.t, It I_ true, ootreol and oomplete. I declare Ihal aU real eatale hilS beftn r"'ported IIIll1ue tnlHket value. DeclaraUon of prepftrer other Ihan perlonal repruentatlve Is b~_~II:c1_on .1IInform~~ton of which prepllrer haa allY knowledge SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ADDRESS Financial Trust Services Co. ~11.ll C JB\ lj\~), I \\t<lJCIUJ SIGNATURE OF PREPAREA OTHER '~AN REPRESENTATIVE ADORES COMMON'l\tAl.lIi Of f'tlNNSVt.vANiA [l~PAA11ilr.Nl Of Ft:Vf.Nlt OOI'l. ReotlOl HA.Rflll.l81JRG, PA 11I2ft-OllOl llA.n:or Of'A.1I1 01/24/97 1. RIOI E.t,le ( Sohedule A) (1) 2. Stocke and Bondi (Sohedule B) (2) 3, Clouly Held Btook/Paftnlnhlp Inlerest (Schedule C) (3)_ 4, Mortgages and Notes R&ollvable (Bchldula D) (4) e, Cuh, Bank Deposits & Mllcellaneous Perlonal Property (6) (Soh.dulo E) e. Jointly OWRed P,operty (Sohedule F) 7, T'anote.. (Sohedulo Cl) (Soh.dule L) 8, Total Gron Auell (lotalllnel 1-"" Q, Puneral EKpenltft, AdminIstrative COlli, Mlscellaneouli (Q) EKptn... (Sohedule H) 10, Debt. MClrtgage Liabilities, Lien. (Schedule I) 11. Tolal Deduotlonl (tolllllln.. g & 10) 12. Nel Value of eltate (Une 8 mlnulllne 11) 13. CharItable and Governmontal aequelta (Sohedule J) 14. Net Value Subject to Till( (Une 12 minus Une 13) z o g ll. :II o (,) S us. SpQUIII Transfer (for dates after 6-30-Q4) Seelnltruotlonl for Applloable Peroent on Reverie (115)... Side. (Inolude valu.. from Sohedule K or SChedule M.) 1fl. Amounl of Une 14 III!Kablea e% rate (lel. (Include valu.. from Sohedule K or Soheclule M) 1'1, Amount of Une 14 lIKable at 1 ~ % rftle (17l. (Inolude valu.. from Bchedule K or Soheclule M) 18. Prlnolpal taK due (Add 'all: from line 15, 18 and from line 17) 1Q, Crecllts Spoutftl Poverty Credit PrIor Payments Dlloount 0.00 + 0.00 + 0.00 ,r ~.., ,.. -', .. I' " E I Ion u^,IH 01 IJI:A1H Ant" tIl/3lfUl OIlUJ"-- III Ill" " ^ fU'O\J8AI. poyt-nlY C;m:()Jl IR 01 AIMI:U I . I FILE NUMBEIl 21-97-0198 IlATi'OrflJf1HI ,(;Ol!NTY,CWI~ Y':M m:cr:/lI:Nl'S cnMf'LErr Af)UREB8 201 Big Spring Road Nswvllle, PA 17013 Co,"" Cumberlsnd AMOUNT Rr.CCIVE(l (StE INsrnUCTIONSI NUMBt:f'\ 09/04/22 !lDaIA!. fll.:CURlTY NlJMl1m 0.00 -~~ _o~- " '.1 H'~' .~7, 707, 94~ (e)~_."".~me ...____._.__ (7) __.""~~...~_..~_. (e) ___.___...~37~7Qr94 (10) .._.____"~.._. 7,355.28.. 929,89 .___.u_._________.__~... (11) (12) (13) (14) _8,28517 29"~2g. 77 .29!4~2 77 ~HU___...Q..QQ .__29,,!gg,n X_~-,.Q.lllll 0.00 X .oe . 1 "65.37 .H_._____...!.. .. X .15 . 0.00 (le) 1.765,37 (10) 0.00 (20) Q,QQ Interest 0.00 Lilt'( kiwI(' It YOtllllf' rc IH".llnn II tlllund 01 your Dvm JlIyrnonl 1.,76531 0.00 1,765.:37 Date _J:~-1-1~ Date E.~~~~~~~~.~t.~d J MAKE CHECK PAYABLE AND REMIT PAVMENT TOI REGISTER OF WIllS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECDRDS .... R 'EV: i5'ijj- EX. AFp. (09.: 97Y -NoTicE - .0F- ytiHEii'i T ANtE - TAX - APPRii is E"ENT -;. Ai. i."!iwiliic E - OR - - --""-.-.. - -"... DISALL,OWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX ANNA L FILE NO. 21 97.0198 ACN 101 /1'.//1& (/ rY BUREAU OF INDIVIDUAL TAkES INIlERIUHCl rAM DIVISION PEPT. 1lI1160l HARRIUURO, PA 111zap1l601 COMMONWEAl. TI1 Or: PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE Of INHERITANr.E TAX APPRAISEMENT. ALLOWANCE OR DISAI.LOWANCE OF DEDUCTIONS AND ASSESSMENT UF TAX FINANCIAL TR SERVICES CO 1 W HIGH ST PO BOX 220 CARUSLE DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 11-10-97 CHARLES 01-24-97 21 97-0198 CUMBERLAND 101 PA 17013 ESTATE OF CHARLES TAX RETURN HAS I I X 1 ACCEPTED AS FILED ( 1 CHANGED RESERVATION CONCERNING FUTURE INTfREST . SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. R..l Est.t. (Se,',adul. Al (1) 2. Stocks .nd Bond. I Soh.duh B) (2) 3. Clo.aly Hald stock/P.rtn.r.h~p Inter.at (Sohadul. C) (3) 4. Hortgegas/Not.. Receivable (Schedule U) (4) S. C.sh/8ank n.po.ltl/Hl~c, Personal Property ISchadulo E) (5) 6. Jointly Owned Property (Schedule f) (6) 7. Tranao1erl (Schedule G) (7) a. Totel A.uh c'/ *' .1~.IlU 1M l" In..,, ANNA l DAT! 11-10-97 ..u. .00 .00 ~ 37.707.94 .00 .00 Ie) __P , 707.94 If an assessment was issued previously, line8 14, IS and/or 16, 17 and 18 will reflect figures that include the total of Abh returns a..essed to datI. ASSESSMENT OF TAX: IS. Altount of Lin. 14 16. AMount of line 14 17. AMount of lina 14 10. Principal Tax Oue TAX CREDITS I PAVMENT DATE 08-04-97 APPROVED DEDUCTIONS AND EXEMPTIONS I 9. Funeral F.xpense./AdM, COlt./Hlle. Expen... (Schedule H) 10, Oobts/Hortgagm I.iebilities/Liens (Schedule I) 11. Total Deduction. 12. Net Value of Ta)( R.turn 15, Chari{.bl./GoYern~~nt.l Baqye.ts; Non~.leot.d 9113 Tru.t. <<Son.dule J} 14. N.t Value of Eatat. Subjact to Tax (9) 1101 7,355.28 929.89 Ill) (12) (13) 1141 _ NOTE I .t Spoua.l taxable .t ta><eble et rat. Lin.al/Cle.. A rat. Col1atera1/Cla.a Brat. IlSI 1161_ 117) .00 X .00. 29.422.77 X .06. ....:..!!! X . IS. 1161 RECEIPT NlIHBER AA211601 DISCOUNT (+ I INTEREST I~EN PAID (- 1 .00 1,765.37 AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. -"::TOTAL DUE -_~~ NOTE I To In.ur_ proper cr4ldi t to )lour IClcount, .~1t the upper portion of thh for. with )lour ta>< pay.ent. 8. :>85 17 29,422.77 .00 29 . 42~. 77 .00 1,765.37 .00 1.765.37 1,765.37 .UO .00 .00 . IF PAID AFTER DATE INDICATED, SEE REVf.RSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS LESS TItAN 11, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS ^ "CREDIT" ICR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESEAYATIONI PURPOSE OF NOTICE I PAYHENT I REFUND (CA)I OBJECTIONS, ADHIN ISTRATlIIE CORRECTIOItS I DUlCOUHTl PENALTY I INTEAESTI I . ~ ' ," ~ ' '.., Elt.tl. of dloedent. dying on or b.far. Dac.lblr 12, 1'.2 -- if any future Int.rut In t.... elta" It trM.f.rrH In po.....lon Ot .nJaYllent to CI,.. B (coUltlrlll blMflcllrllf of the decldtnt Ift.r ttt. INPlraUon of InY ..t.te for 11f. or for y..r., the COllllonw.tlth h.r.by .Kpr...ly r...rYI' the right to .,pr.I,. and ...... trln.f.r Inh.rltlncl TIKI' .t the Ilwful CI.., B (oollat.rll) rat. on any tuOh futur' Int.r..t. To fuUlll the requlr...nh of S'Cltlon 2140 of tM Inhlrltlnc. ,nd E.tate TIK Act, Aot 21 of 19~5. (72 P.S. Seotlon 9140), Dltloh lh. top portion Df thh Notlo. and .ub,,1t with your pay..nt to th. R.ghter of Wills prlntld on the rev.r.e .Id.. --Hek. ch.ck or ",on.v order pevabl. tOI REGISTER OF HILLS, AGENT A refund of . tllli' cr,.dlt, which WI!II not reqUlltMi on the Ta)( R.turn, lilY b. rlque.tld bV co_plltlng In "Application for Alfund of Plnn.vlYlnil Inhlrltenol and Eltlte taK" (RF.V~1313). Applloltl~. are available at thl Offio. of thl Atg~.tlr of WillI, any of th. 25 R.vlnue Dlltrlct Offlcee, or bv calling the .plclal Z4~hour an.wertno .Irvinl nuMber. for for.. ordarlngl In P~.vlvanla 1~800-562-Z050, out.ld. Penn.ylvanla ~ ~Ithln local Harrl.burg ~rla (717) 787-8094, TDD' (717) 772~22S2 CHaarlng 1~.lred Onlv). Anv p.rty In inter..t not nthHed with U.. apprall...nt, al1o~anCle or dhnllowance of deduction., or .......ll\Wnt of taK (including discount or Jnt.r..t) a. .hown on thl. Notlcl au.t Object within .Ixtv (60) dlv, of r~llpt of thh NoticI by I --writt.n protGet to thl PA Depart..nt of R.Vlnue, BOlrd of Appeals, nlPt. 281021, Harri.burg, PA --al.otlon to have tha .atter deteralnad at audit of thl account of the p.r.onal repre'lntatlva, --appaal to the OrPhtn,' Court. OR 17128-1021 , OR FMctuel error. al.cover.d on thl. a""'.'nt .~.Id ba &ddr....d In ~rltlng tOI PA Dapart.ent of R,Vlnut, Burl'u of Individual Tft)(.., ATTNI Po.t A.sl..Mant R.vlew Unit, Dept. 280601, Herrl.burg, PA 1712&-0601 Phon. 0'17) 787-6505. Se. JUlga 5 cf tha bookllt ''In.truction. for IFlhtrltancl Te~ R.turn for I Rlli""t Dlo.d.nt.. (kEY-1501) for an .xplanatlon of adllnJ.tratlvelY oorrlctabl. error.. If tnv hI( dua It paId within threft (5) ceJ.nder lunth. .fhr the decld.nt'. d.eth, . ,IvI parolnt (SiC) dltcount of thl tlx paid i. .llowld. Tht 15% taK aNnl.tv non-partlolpatlon plnalty I. cu.putld on the total of the tax and intar..t ......H, .nd not paid b.for. Janu.rv 18, 1996, th. fir.t dav flftlr tM end of thl tlK aanuty period. Thl. non-participation panflltv h appoalabla In thl ,Hle ..nnlt anu In thl the ,..a tI.. parlod a. vou would IIPP..l the tlK and Intarut that ha. bean a....sad a. indlcalld on thl. notlc.. Intara.t J. chargad baglnnlng with flr.l dav of dellnquenov, or nlna (9) ~nth. end ona (1) d.~ frOl th. d.tl of daath, to thl date of pay.ent. Tal(a. whloh b.c&IIe dallnquant blfor. Janulty I, 1982 baar Intlra.t It thl r.te of sIK (6%) parcal1t pit ennu. calcuhted at a dally rllta of .000164. All hXII which beca.. dlUnquent on lInd .,ter J~nuarY 1, 1982 will bear Int~r..t at a rat. whloh will vary frOM ~Ilendar vear to oal.nd~r v..r with that r.tl announced bv tha PA Depart.ant of Revanua, Th. ~pllcabl. Int.r..t rat.. for 1982 through 1997 .r.1 't!!! Jnterut Rat. Dllllv Int.rllt FlIcto~ !!.!! Interelt R.t. Oallv Int.r..t f.aotar 1982 20% .000548 "01 'X .000241 1983 16X .000458 1918.1991 11;: .0(10501 1~84 llX .000!01 1992 'X .000247 1985 15% .OO03S6 1"5-1994 'X .000192 1986 lCr% .000274 1995-1991 'x ,000247 M~Intlt..t 11 calculat.d ,. followlI INTEREST = SALANCE OF TAX UNPAID X NUHSER OF DAYS DELINQUENT X DAILY INTEREST FACTOR "-Anv Notto. IlIu.d aftar thl ta)C baeD... d.lIn~t will rafleot en Intarut oalculatlon to flfta.... US) dlY. b.von~ tha data of the lI....."'.nt. 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