HomeMy WebLinkAbout97-00232
PETITION .'OR PRonATE and GRANT OJ' LET'I'ERS
Ellale 0/ ZZI.t:lLttL L';:L~:-:.f(~t!'"I No.. u..e?I~<j~.t:::_."~2_~c~
also known a.r ____.._.__..~~.._ "_'T_'" To:
___~._~_-.-.n. .. R,eglsler of WIII~lr~H~'^N[J
.--.--.--.n-'.l De<eJwd. County 01 "'''n__'n-''_'__ In the
Social Security No. ,LL~L:-LJ;t.:..~,,,1~C'.:r._~ Commonwealth of Pennsylvania
The petition of the uDderslgned respectfully represel\(, that:
Your pelitiQDer(s), who is/arr. 18 years of a~~ or oldeun 11l~.e.xe~ul'-!c...___" ",ed
10 the last will of the above decedent, dated $"::':.2- --..:LL 7,?:-..._..____. 19._
aDd codicil(.) dated "."~.'__'_''''____''___''''_'''_'''__''_'''''_''''. __
--_._._----,._-~._-~._----,-----,-----
(51 lit: relevant circumstances, e.g. renunciation, death o( execulOr, etc,)
De~dent was domiciled at dealh in _.....::!~:' /1./>~',-f7I-r1,.y'~ County, PenDsylvaDia, with
h /P-; last family or principal re~i~~at .-!!j,,=- ;? N;:::_c.5 t' -
/V;<9v c.1'1<',e>,6"A''::~ '___._.___._..
(list street, numbt:f and rnunclpalhy)
Decendent, then 7 z. years of age, died ._ /2 - Y - ,191.~,
at.r/ z. ;Z,,<.f.P.~, T /V,d?,-v (! t:/,?&F (e. I-,/{,A/ 0, PA . .L2.<' 7 t:) . .
Except as follows, decedent did not marry, was not divorced and did nOI have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
. A/<,
IDcompetent: __L-'- .
DeceDdeDt at death owned property wilh estimated values as follows:
(If domiciled in Pa.) All personal property
(If not domiciled in Pa.) Personal properly in PeDnsylvaDia
(If not domiciled in Pa.) Personal property in County
Value of real estate in Pennsylvania
situated as follows:
$ rP--CJ < 6'?'O
$
$-----
$
WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will aDd codlcil(s)
pr.,ented herewith and the grant of letters.:i.f.5J <, m '111-,., ... If
(testamentary; administration C,l,a.; administration \i.b,n,c.t.a.)
lheron.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBER_LAND..
} as
The pelitioner(s) above..named swear(s) or affirm(s) that the statements in the foregoiDg petitiOD are
true and correct to the besl of the knowledge and belief of petitioDer(s) and that as personal represen.
tatlve(s) of lhe above decedent petitioner(s) will well aJ).d-\rul.,Y,. admi~ist~r the estate according to law.
/)""A'.,L~-/~~
Sworn to or affirmed nd subscribed . _ . ~ -;7 ~ '"
before me this__ 10'~ day Of{-Z:WPX'T-rr. / IF. c,,~ 00'
. -/~_ A9L!jh . ."T-'" . .. ~
1tJa;:;::( .. , i.W.Lf" 1_ ~\ ,) t o_~ ~
-'lfMRy CLEWIS Regis!er _ ~
I E, - llo l' - I 2,)
WARNING: IT IS ILLEllAl TO ALTER THIS COPY OR
TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH.
COMMONWEM.TH Of p[NNSn VANIA
DEPAflTMENT or HEAl.'IH VirAl IHCOIll.I!t
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
CERT. NO. 3210253
r);\__L' () J - ./i2~
~~'~mt~~lmn
Nam~.f Decede." ,_' ,jr/",,, ,,/i ~.._,__ //'~r ~L<-~.~_~~_
) f' ,," ~"" !
Sex. :.uJ{/"Lf;i. ~__Social Security No.jii~.11:_J3.!')_i_'__1f) of Dea(hJ.Lc.':J;'-h2.::-122~~
:1::eO~fB~~~.ft;,~ )j,;~'-1~UXf::.f}'" - i:P~;' ;",,:,:;;
i iJ} r~N" O' '""Tmu\!y r"II'.l.brnull"m 1l.....'iJ.bip
Race JfLjk't~/~'-occu~atlo~~~~~ff-:t~/;"-~-:---i(J~med FOrCe~?~Y~ i) No) Tj~'?;r1!;. "
Marital St~t~~.d!;l.-'.{J-nedl7 M;.JI.in.g..Addre8s_.fi,.fI...0,.!!:gt..Jd;~~V ~.~~~ ";WJ:".j,jewr.i,,, ,liP /(1
~~~::~'A-d~A/::t~LlJl:e1~~'- juner ~:st~:r J.k~aa(c:f . &~1? .' 'J
Funeral EstablishnYJnt _~.fL~~ I::.Lt2-:h.J!!Jd!~,. ilRX.c:<.~Z. _Lo,.j.!J..Jj
I val Between
Part I: Immedlate~ I J 1 . Ai 11 A" J /) ..---:- \) J : ' nset and Death
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(c)___._.________._.__.~_.~__._.__~~~.__'""_~ ------_._..___~~_~~l,,_~~_~__
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(d)
Part II: Other SigniflQant Conditions
Manner of Death:
~
Describe how Injury occurred:
o
o
Suicide 0 Could not be Determined 0
Name and Title of c~r.___".~JXk~, . .
, I .4/, ( ii' Jj! . ::z//;) )M.D.~ D;9" S!9rMAC, M.E.)
Address ,.2I.J~~~ , " ~.LjL 121' . 4:.U.J,. , ( _.L!3.."j.2P~
This Is to certify thaUthe Information here given Is correctly c /ed from an original certificate of
death duly filed with me as Local Registrar. The original certificate will be forwarded to the State
Vital Records Office for permanent filing. ~l . . /.
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"f);i";"n..c'j~llVl.(\c...If'll\lQI'lrlr SHoeIJ\llol_
Natural
Accident 0
Homicide
Pending Investigation
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l.A.W O""ltll
JON F. L"I"'''VER
al7 T"IfHl ITflUT
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LAST WILL AND TESTAMENT
OF
THELMA G. TREON
I, THELMA G. TREON, of New Cumberland, Cumberland
County, Pennsylvania, being of sound mind, memory and understand-
ing, do hereby make, publish and declare this as a~d for my Last
Will and Testament hereby revoking and making void any and all
other wills by me at any time heretofore made.
I.
I direct that my Executor hereinafter named shall pay
all my just debts snd funersl expenses as soon as conveniently
may be done after my decease.
II.
All the rest, residue and remainder of my estate,
whether real, personal or mixed, and wheresoever situate, I hereby
give, devise and bequeath unto my husband, ROBERT H. TREON, if he
survives me by a period of thirty days. If my said husband does
not survive me by a period of thirty days, then this gift to him
shall be divested, and I then give, devise and bequeath my entire
estate as follows:
A. One-half (1/2) unto my daughter, LINDA G. KIM.
B. One-half (1/2) unto my son, SCOTT H. TREON.
III.
I hereby nominate, constitute and appoint my husband,
ROBERT H. TREON, as Executor of this, my Last Will and Testament.
If the said Robert H. Treon should predecease me, or otherwise
fails to qualify, or ceases to act as such, then I nominate,
constitute and appoint my daughter, LINDA G. KIM, and my son,
SCOTT H. TREON, as Coexecutors. If either of my said Coexecutors
should predecease me, or otherwise fails to qualify, or ceases to
act as such, then the other Executor shall act alone.
Page one of two Pages
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COI1HONWUt Hi Of Pt:NNS't'1 VANIA
Df-I.ARTHfNI Of KrVfNUr
BUJfUU 0"- INDIVIDUal fAXF'i
lIl'Pl, U6601
UARMlnURD, J'lA 11UI-ObOl
.
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le.."
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 91-0232
ACN 91119330
DATE 04-30'91
IH.IHI U tf~ II-nl
EST, OF THELMA TREON
S,S, NO, 194-16'2309
DATE OF DEATH 12-08-96
COUNTY CUMBERLAND
TVPE OF ACCOUNT
II SAVINGS
LJ CtlECM ING
IJ [RUST
[i] CERTlf ,
DOROTHV M MINIUM
6021 HUMMINGBIRD DR
MECHANICS8URG PA 17055
REHIT PAVHEN'r AND FORHS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 11013
PNC BANk hlU Pr-O\Jld.d the Dspar-tlll.nt with thll In/or"'lltlon lIltlld below which hili bean u..d In calculating thlt
potlllnthl talC: dUG, Th.Jr r.cord~ Indica to thllt Itt thll d'flth of thll lIbOVIlI tlecld.nt, vou wllr. II j(lint ownllr/blllnll41clary of 1:hh account.
If YOU hel thl. infor"lItlon Ii hlcarrect, pin.. obtttln Iolrlttlln carrlGtlol' fro.. ths finnnclAI lnlltltutlon. attllch '" cc-pv to thill forlll
and return it to the abovlI addr.lI, Thh account Is tllKllblt In BlJcordance with th. Inhel"itanc. TflX laws of th" CO"'lIIOFtNlIslth of Penn'YlvlInin.
W..tJon. lIl'tV bt anl'w.r.o OV clllilno Inll Ib,-nill,
COMPLETE PART 1 BELOW
Aooount No, 5140277B72
.. II
II SEE REVERSE SIDE FOR
D.t. 10-'24-89
Elbblhhed
FILING AND PAYMENT INSTRUCTIONS
Account Selance 8,392.59
P.,-c.nt T.)(abl. )( 8.333
AlI'lount $ubj.ct to Tax 699.35
T.. R.t. M , 15
Put.nU.l To. Due 104,90
PART TAXPAVER RESPONSE
[!J [. FAILURe TO ReSPONIl WXLLRellULT XH AN OFFICIAL TAX ASSESSfolEH'r BASlD ON THIS N~!CE I
A, B Thl above Infor1ll8t1on and hl{ dUll Is correct,
1. You may choor. to rOlllit IHlYllumt to the qCl'illshr of WIlls with two cop Ie. of this notIc. to obtain
'" discount or ~vold lntera.t, 01' VOU IlIftV check bOI( ..... and rtlturn ~hh notJce to the RliIllht.r 01
W111s l!lnd IlIfl offlchll ftlUUIIUlnt will bit hiluad bv the PA Ollpart..nt of RQvenue,
To Insure proper credit to \lour account, two
(ll cop!". cd this notlc. lIIV.t ft<lCOMpllny 'lour
plIYllant to the Rllgister of W1I1I. Mrlk. check
pllVllble tal "Regilt.r of Willi, Agent"
HOlt: If tax ,HIVllllilnh arll 1118dll w lth In thr..
(3) lII(,"thl of the decedent's date of dalHh,
YOU lIIav d.du~t ft S% dl.count of the tax due.
Any InherItance tax due will b.co.. d.llnquant
nine (9) Ml:lnth. after thl date of duth.
[- C~~~K ]
BLOCK
ONLV
Ii. 0 Tht above alult h1l5 helll\ or tdll lie reporhd !lnu h~ paid wJth the rennlvlv8nl6 Inherltan(l8 hx return
to be flhid hv th. dOcldlnt's rvpresentatlve,
C. lJ The IIbove lnfor",..tlon I~ncorr"ct flnd/or debt" nnd deductlonl ware paid by you.
You aluat cOllphh PART ~ IIndlor PART m beiow.
If )IOU indicat. a diff.r.nt h;-;::;t;, pl.... at.t. yaur
relationship to d..cedent: _____.
PART
~
TAli MFTI,IIIN " r.!'INPIlTATIDN
LINE 1. O.t. e.teblished
2. Account aelene.
3. Perc.nt TaKable
4. A,"ount Subject to hx
S. Debt, and D.ductionl
6. AMount Taxabl.
7. rax Rat.
a. Tax Due
PA
Qii~CIAI. USE ONLV 0 AAF
~~ARTH&.W OF ~~NUE
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PART
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DATE PAID
j-
DEBTS AND DEDUCTIONS CLAIMED
PAVEE
DESCRI PTI ON
AMOUNT PAID
i
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TOTA.l (~n*.r on line !:t (If Tax COllpuhUon)
Under penalU.. of pe,.jury, I declar. thd t".
cOMPl.te to the b..t of 11)1 knowledge and beUef,
~lflt.;-I {h 61J ,ii\';' ."
A _R S GNAT R
fact, I
ha"e reported abov. ara tru., corraot
HOME_._ (717 ) 1'L2.' ,I- ! 3;-
WORK ~---_.l_ '"(PI.",L.!!
TELEPHONE NUMBER
and
h~lf' /717
E'
GENERAL INFORMATION
1. FAIlUN! TO RESPOND NUt RESULT IN AN OffICIAL TA~ ASSESSt1ENT with "Ilpllcftbh Inh,...t b"la on lnforllUI[ln
.Ub.dt"d by 'hi ,llllmelltl Irlltttution.
t. Inhljrltllntt ,.. b'(I011t. o.llnqu.nt nlM lIonth. 'Her th. d.ud.nl', d.h of n..th.
I. A Jail'll GOooun' II ,.)(abl. I\lM thouth thl Ulud.Mt, "... W.. add.d ftll " ..U., of tlofll,/Mll.nae.
4. Ac:co~h (Inoludh~ tho.. h.ld betw.." hUlibllnd "nd wU.1 whIch tll, dllc.d.nt put In joint n.... wUhln on. yff,. prlar to
d"'n ltro fully 'aMlbl. II tr'"""I".
S. Accuutlh nt.blishea Jointly bit....." hu.btnd lUlU 101'" lOt. thl" onl Y"" prior tCl dlllth IIr. not '..nh.
.. Af,lcounh h.ld by . d,ud,"l "In trullt 'or" lNlat.,.,. or oth." ar. 'tubl. fully,
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
1. IlOCI( A . If th, Infor..Uon and ClOllpUt,tlon In the notloll ar. corrlct and deduction. .r. not bl1ng o1eJ..d, pIn. an "M"
in block "A" f,Jf P.rt 1 of HI" "hJ(p'~.r A..pon.... nctJon. Sion two oOJlI.. and .ubllt Ul.. wUh your ch.ck for the MOUnt of
tl)l to the R,ght.r of wllh of thl county Indlcat.d. Th, flA C,plrt.,nt of Rlv.nu. will luUl In nifhlf.l ........nt
(Fori REij~lS~' EMJ up~ r~c.ipt nf the rlturn fro. thl Rlgllt.r of Willi,
t. BLOCk B . If the ....t IIplCllfi.d on thh notlcl "'.. blln or will b. r.port.li .nd tll)l Plld with the Plnn'Y!\,llnl. Inh.rlt.r\C)1
T.)I Rlturn fUld b~ thl dICl.dl"t'l rlpr...ntatl\,l., plaell ftn "M" In block "B" 01 PQrt 1 of the "TaKp.~'r Rllpon.," .'ctlon, Sign onl
copy and rlturn to the PA Clpart.,nt of Rlvlnul, 1~lrlltu of Indlvlctu.l 1IK", O,Pt 1.80601, Harrhburg, PA 11l1lS-0601 In the
Inv,loPt provld.d,
J, BLOCk C . If the notice InftlrlllltJon h Incorrect and/or deduCltlonl lire b.lng chl..d, ohlck block "C" and cOlllpl,1:I P.rh Z end 5
a,;;......,.'an; t... a-,. Ih.Hf u.. tlUlU l-.l..w, :; lltn l...... ,"\It'i,,. .".. 'u~...l ~ li,,,,,, ,il l;, .......,. .:: ,It.." i.., ti,. ........" l ...: La... ....,..lJl.. ~... ,fI., ;:"llll,) i.r
of Wllh 0' the county Indluttit. HII PA n.p.rhlent 0' R'vlm~e wll1 l"uI an offlolal ......II.nt (For. RfY-154' EIO upon rlCIlpt
of thl return fro. thl R..llt.,. of Willi.
TAX RETURN - PART 2 . TAX COMPUTATION
LINE
1. l::nt.,. thl dltlll the "COUllt originally wu Iltablhhld or titl.d In thl .llInnlr IIxhtlng at dllt, of d..th,
HOTEl For.. d,oldlnt dylnu .fter lUll/82; Accounts which thl d'c,dent put In Joint nil.... within on. ()) Vlar of dl..th ..,..
tlKllble fully It trenlf.r., HOWI\,lIr, thllre II an Ixclusion not to IIKUlld fS,OOO p.r tr&.l'lIflree regardl.11 of the vIIlJ4l of
thll aocount or the nueb.r of aocountl held,
If I Doom)_ IlIh,.hk (II.) app..,.. b.for. YOl,lr fir.t nalll In tn. addr... portion of thll notice, th. ~5,OOO eKolulJon
.1rlady h.. been deducted frol thl account b.lance a. r.port'd by the financial In.titution,
Z. Ent.r the totl! bal.nee of thl aocount inclUding Internt acoruld to the d!ltl 0.' death,
S, Thl percent 0' the 'ccount that Is taxable for ClalJ" lll,lrvlvor 11 dU.r.ln.d .. 'Clllowl;
A, TM p.rc~t tlXul. for Joint ....b ..tablA1hld 10,.1 than onl Yllar prior to the dlCldlnt'1 dietl'll
DIVIDED IY TOTAL N~IER Of
JOINT OWNERS
E)llNIlphl A joint ....t rllIhtered
DIVIDED IV TOTAL HUHIER OF X 100 . PERCEm TAMABLE
SURVIVING JOINT OWNERS
In the na., of the dllo~dlnt IlInd two othlr plr.onl,
I, lhl p.rctnt tlllK.oI. for a~..tt crl.t.d wIthin OMl yellr of the dlc.dlnt'ft d.ath or accountt own.d by thl dlc.dent but held
in trUlt for another Indl\,lldl,lllll(t) (trutt benllflclllrl.')1
1 OlijlDED BV 5 (JOINT OWNERS) DIVIDED IV Z (SURYlijORS) . .167 I( 100 . 1&.71: (tAMABLE FOR EACH SURYIVOR)
1 DIVIDED IV TOTAL NUHBER OF SURVIVING JOHn
OWNERS OH TRUST BENEFICIARIES
x too . PERCENT TAMARlE
EwaMphl Joint .(Joount rllIhttrfld Ih tn. na.. of the d.ctdlnt .nd two other pertont and ..t~lhh.d withIn OM y..r of death by
thl dtcedlnt.
1 DIVIDf.D BV Z (SURVIVORS) . .50 )( 100 . SO% (akULE FOR EACH SURVIVOR)
oft, ThtI IltIOUnt tubjlHlt to taK 11Inl (II It dahr.lnad by IIUltiplylng the .ccount b.lanOI (!Jne 2) by the pere,nt hKabh (line S),
5, Ent." the totll of the debts and deduotio". lilted In PlIrt ],
6. The lNltOunt taKlbl. (Unto 6) II n.te".lntd by tlJbtrllctlng the dlbh and deductlont (!In. SI frOll thl HOunt 'Ubject to till (Une it),
1, Ent.r the approprllt. teK r.te (lln. 7) .. d.t.,..lnad balolll,
A, For' dat.. of d..th occurring after 6/31)/94, the hK rat.. for tranlflre to 'POU'~I are "' follollll1
1. Det.. of d..th on or aft.r 7/11~4 end blfor. 111/95 the rat. h 5%,
Z, D~t.. of d..th on or aftar 1/1/9S trantf.r. to IlPOUt.. will ba t'Kld tit 01: hK rete.
Nottl For d.tlt u, d..th prior to 7/1/9~ tran.f'r. to spou.et al"'l t'Kabl. at 6%,
B, Tranahrl to Ilne.l dll'C.ndanh Including fflthar, .other, .on, daullhter, grandchildren, .on~ln~llllll,
d"'ahterwln~llhI, It~c:hlld and their l"uGI arl h)(l'lb1e at tlK parc.nt (6%),
C, Trantf.r, to all other. inoludlnu brothlr', titter, unol., aunt, n.ph.w and nl.e. are taKablt at flft..n peroant 05:0,
D. If YOU ch.,," the tlX rllh, pI.... .peoify your r'lationthIp to the deo.dlnt In tM 11''''' provided,
e. The allOUf'\t of taK due (1In. 8l Is d.hr"ln.d by MultiplYing the a.ount t!lKabh Cline 6) by the tll)( rata (I~", 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
AlIOMabl, debh IInd dtlGuctlon. are dlhreln.d a. fallow. I
A. You h..lh IIrll r..ponllbla for pay..nt, or the ..tat. tubj.ot to adlllnhtratlon by . perlonal repr...nhUvI It insu'flcient
to pay the deduotlbla It....
B. Vou 'IlItUll1'1 paid tna dlbts afhr deeth of the d.eadant and can furnhh proof of p.y..nt.
C, nabt. b.ing el.i..d eUlt be It..lz.d 'I,lllv in Part 5. If .ddi~lonal 'PIllC, I. nttd.d, u" pllln pap.r . 1/2w K 11". Proof of
Ply.."t ..y ba rlqul.t.d by the PA O,part.lnt of Rev.nuo.
,.
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAVER XNQUIRV UNIT IN
HARRISBURG AT (717) 787-8327. TDDI (717) 112-2252 (HEARING IHPAIRED ONLY)
COKHOHWUlTH Of PEHH5V\VAHIA *'
(j[PAM1Hf.HT Of REl/rHUE
BURUU Of lHOl\iltlUAt lAliUt
II[P1. ,,"01 .
HARIUUURG, PI. 11l?8wObOI
I i~. /(1' (" n ;",
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
EST. OF THELMA TREON
5.5. NO. 194-16-2309
DATE OF DEATH 12-08-96
COUNTY CUMBERLAND
I
E1 FILE NO. 21 91..0~32
ACN 91119328
DA1'I! 04-30-97
TVPE OF ACCOUNT
[] SAVINGS
IJ CHECKING
o TRUST
IX] CERTIF .
~n.IUl Ill" l1,Ul
GRACE I BENNETT
103 THISTLEDOWN DR
HUMMELSTOWN PA 11036
RF.HIT PAVHENT AND r-DRH5 TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
"He BANK hat provided the DIlPllrt"llnt with thll Inforllllltlon 1I.hd blllolol which he. blllln uud In ()alc\lltltlnu thll
pohntl~l ttlX dUll. Thlir rllMrtl. Indlcnt_ thnt nt U1Q dlath of the above dllcedlnt, 'lOll were n joint owner/bllnllflclarv of "',hh ftooounL
If ~ou hel thl. Inforllllltlon I. 'lr1(lOrr.ct, pin" obtain wrltt,., cUrl'lIotlon 'froll the flnancl!'ll lnatltutlon, nttnch!ll copy to \h\u f(lrlll
and return It to the above ftddrull, This account \. taxoble \n Rccordancll with the tnhllrl',8nce Ta'IC ltlw. of the C(lllllcnwllalth of Plnn.ylvanla,
I.!u.uilll"" ....... i'lII <u,.,"U'MU UJ t,;<'Iii ,n\ij (7.' I lu('.f\;,tl,
COMPLETE PART 1 BELOW
--
Accounl No. 5140211812
M . . SEE REVERSE SIDE FOR FILING AND PAVMENT INSTRUCTIONS
D.h
Ellhblished
10-24-89
To lnlurll fu'oper credit to your account, two
U?l cophl Df thl. notloe IIIUI~ 3ccolllp3ny 'tour
Pllyalnt to the RIgl.ter of Will., Hl'lka check
ptlyabh to: "Rluloter of Willi, ""ent",
Aoecount Balance 8 I 392.59
Parcent Tlllxaule T-- 8.333-'
AMoun.t Subjoct to To. 699.35
To' Moto 'j( .15
potonUol Tox Duo 104 . 90
PART TAXPAYER RESPONSE
m r PAILUIlE TO RESI"OHD WILL Rl!SUL T IN AN OFFIOIAL TAX ASSESSNl!MT BASED ON THIS NOnCI
.,
HOTEl If tax IltlYllIlntl Ilflill IIIllde within thr"
(3) lIonths of thl deeeaunt'; dsh of dlllth,
you 1IItl'l deduct a Si: dl.uount of the tali due,
Any lnherltan(lill tll>! due will beca.. dlllnquant
nine (9) Month. aHer tho dfth of death,
__A_
[ C~~~K ]
oLOCK
ONLY
o Th" Iilbova InforJllIttlon and ttlli dUll I. corrliltlt.
\. Vou ""''I chao.. to rllllt IlftYlrIent to the Re"ilhr of Willi with two coplos of this 110tlcI to obtl!lln
a dhcount or avoid Interut, or you 1lI8Y ch..ck box "." and return thll noHclI to the P,eulstllr of
Willi !'Ind an official I'luuuent ..111 bll luued bv the PA D"partrent of RovenUI,
R, 0 The above uut nfll bun or will be reported and till( pedd with the PIlnnlylv8llla Inherltonce Till( rlturn
to blil flIed by tho dec~d.nt'l representatlvl,
PART
[3J
TAli
LINE
c. ~ Thil anov" Inforllatlon I. Incorrlict and/or dlbts and d.ducthma were paid by you,
Vou IIUlt cOMplet" rflRT 0 and/elr PART ~ belOw,
If you indicate. different bx ra.~_a"r~lellu st.te, your r'--
rel.,Uonuhlp to decadent I __,Lt~i' ti .,~.
",,.,IDN .. ~"MPuTATTnN nr: TAY rtN ,In''!'UTITDIICI;T .~r.r.nlltl1'~ !J.~!'
1. Doto E.toblhhod 1_ /0- 2'1' f''1
2. Account eal.nca 2___ 'B" 3 (l2... 5) 9
5. Porcont To.oblo 5J_---Z.133
4. A.cunl Subjoct 10 Tox 4 (c, fro 3' S-
5. Debts and Deduction. 5 - 0 -
D. Aocunt To.ob1. D ?fC(.3.r
7. h. Rot. 7 X ' 0 '.'
8. To. Duo 8, fI 'I 2", I' ()
4'
I
"..,,J
DEBTS AND
I
2
3
4
5
6
1
8
D!!!!!ill.Q.~AI!:!!!l
OFFICIAL USEONLV OAAfC
PII. Mf{IR'rMENT OF REVENUe
. .,~i't" :~:\ '''.l~-'' --'
";1::'
,,,,,>
'f~.
L;,::,;I-
iii)
.I'
..
PART
[!]
DATE
PAID
PAVEE
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on LinD 5 of rax
--=-F
CCl.pu,~.tion) .
---
fact. 1 haye r.port.d .boy. are true, correct and
'Stl{.j HOME ..L2!L.2_5'H U" 3______
WORK () 5'.(.,.~ 7
TELEPHONE NU~BER DATE
Under pen.lti.. of perjury, I declare that the
colltplet. to the bect of "y knowhdg. and beUe;.
. Lk ~ B.. ,,,-.J.t{
TAX~~ . NATURE
GENERAL INFORMATION
1. FAILURE TO RESPOND WilL RESULT IN AN OFfICIAL TA)C ASSfSSHENT with 8Ppl1o.bl. Int.r..t b...d on tofar..Uon
.....lttllld bv the flnanol.l In.tltutlon.
t. Inhtirlt-noCl' hlC b,eo'" d.llnqu.nt 1'111'1' lontnll .,t.r ~tl' dlc.d.nt', date of duth,
5. . joint baClDunt I, tllC.tll. '\1'" thouah the dlC,dl"t', ".... wit, ftddlla at II llI.ttar of conv..nl.ncl.
fl. Aoeounh (Including tho.. h.ld bit".." hu.bltnd Ind w1f.) ~hlClh the dlc.d.nt put III Jalnt ".... wlthln on. VI'" prlor to
death It. fully t.)(.l.Jh .. tr-.n.f.r..
Ii. Aoeounh ..t&bll'hld Jointly h.twun hu.b~ and wlf. .-or. th.n on. VI.t prior to duth Ir. not hlellbl..
6. Aooount. h.ld bv . dle.dtnt "In ttu.t for" Inoth.r or oth.r. .t. tOM.bl. fullv.
RE~ORTING INSTRUCTIONS - PART 1
TAXPAYER RESPONSE
1. alOCI( A . 1f tM lnfortlllltlon Ind ClOlIPut.tlon In the notlo. .NII oar riot and d.duoUonl .r. not b.ln, clllMd, PIM' In "X"
in block "A" ftf Plrt 1 of the "TIMPIYlr RllP~"'" I.otlon. Sign two cop II' and .ub.lt tn.. with your check far thl ...unt of
tlM to thl RIghtlr of Willi of thl county Indlcatld, lh. PA Daplrt.Mt of RI."lnY. will luu. In official ......Hnt
(Forlll REV~15ft. EIO upon rlo.lpt of thl return frOM thl RI.htu of Will..
2. It-OCIC I ~ If thl a...t I,.elfl.d on thll noUel hh' b..n or will b. re/Jorted MId tall paid ...Uh thl PennlylvMII Inhtrltanu
T'M Rlturn filed by thl d~ldent'l rlP~I'"ntltIYe, plee. In "X" In block "a" of Pert 1 of the "TIMP,yer Re.pon.l" Itatlon. Sign ant
copy Ind rlturn ta t~ PA D.p,rt.ent of Revenul, lurllU of Indivldu.l Tallll, Dlpt 2106011 Hlrrllburgl PA lY128-0601 In tn.
."vIlop. pro."ldtd.
5. BlOCK C - If 1ht notlee Infor.eUon it lneorrtet end/or dt'CIuetlonl are being ohllllld, ohlok bloak "e" aM OOllpllt, Plrts 2 end 5
Ilceordlng to \M lnltrUOHon. DI10lil. ~1i1n two oopie. Ind lublit thefl wl.1I YOUI ohvtli~ fvl dIM ,.uu.tl wi ..A .._>>..,1. \u tll. ~.";Il'l
of Will. of th.. oounty lneUolted. Thl PA D.pert.lnt of R.."lnulI will l'IUI an aUlcl11 u"'''fInt (Pori RE~-1&U E)O upon rloelpt
of thl r.turn frOl thl R.,llter of Willi.
TAX RETURN - PART 2
,. TAX COMPUTATION
UNE
I. €nt.r the dati thl ~count orlglnllly wel l,tablJ.hed or \1tlld In thl ..nn.r Illlltlng at date of delth.
NOTE I for I d~ldlnt dying Iftlr 12/12/8Z: Account. which the dloldent put in joint n.... within ana (I) Yllr a# ~.th ar.
t'Jutbl, fully .1 trenlflrl. Ibwllllr, th.ra 11 In 'llc:lu.lan not to uc..d n,ooo per tran.flr.. rlg.rdl... of the YIluI of
the I!lClcount or thl nu~lIr of 1It100unt' h.ld.
If I doYbl, Il.terhk (MW) appelr. blfore your fJr.t nalll In thl addrllll portloh of thh noUe., the 1::1,000 Illolullon
alrlady hi' ~ deduotyd frOlll the loeount ballncl a. r~rted by the financial Inltltutlon.
t. Enter the total ballncl of the locount IrlclUdlng Intllrut accru8d to thl d.t. of dlllth.
S. Tn. peroent 01 the account th.t h taKabl1 for .actl lur\ll."or Is dltlr"ln.a at follow.,
A, The p.rcent taKlbla for joint ....tM .Itabl,.hed .ore th~ one Ylar prior to the dl~edlnt.s doath,
1 Dl~IDED n TOTAL NUHftiOR OF
JOINT OWNERS
EKltIIPlI: A joint ....t r.ght.rad
DI~IDEb BV TOTAL HUMBER Of X 100 . PERCENT TAXAIIE
SURVIVING JOINT OWNERi
in th. 11.11I. of the dee.d."t Ind two othar p.r,gn..
1 DI~IOED BV 1 (JOINT OWNERS) DIVIDED BV ? (SURVIVORS) . .lb1 X 100 . 16.7% (TAXABLE FDA EACH SURYI~OR)
B. Thl percent t.~.bll for .I..tl crlated wJthln one Ylar of thl dlold.nt'. dlath or ICCOuntl owned by the decedent ~t held
in tru.t for another InrUvldualC.) (tru.t ban.Uolad..ll
1 DI~IDED BV TOTAL NUMIIER OF SURVIVING ,JOINT
OWNERS OR TRUST BEHEFICIARI[S
X 100 . PERCENT TA~ABlE
Ell.-ple' Joint eccount rogi.ttrld In thl n..1 of tho d~ldlnt and two other p.r.on. and ..toblishld within onl ye.r of d..th by
the dlCllldent.
1 DIVIneD IV 2 ($UR~IVORS) . .50 X 100 . 50% (TAkABLE FOR EACH SURVIVOR)
.. The HOUrIt lubjM!t to taM Oln. 4) II datlr.ln.d bv .ulthth'ing the !lcoount blhne. <11M Z) bv the peroMt tllCHII Clint I),
C J:'..t:,... ..... ...."!, ,., .,,~ 1.."._ ...ri ~,....".,~I....... 1\...... I.. Pllr~ ,
6. l'hot MOUnt tlllllbl. (lInl iI) it 9hr.Jned by .ubtractlng the dlbt. and dlductlon. O\nl 5) frOll tM aaount ,ubject to tIlx ClJnt U.
7. Ent.r the -..ropriate tlK rata (line 7) II dlter.lnld b.ll.lW.
A. For dltl' of dI.th occurring .ftlr 6/10/94, the ta~ rltl' for tranlflr' to 'POU.I. ar. .. foll~"
1. Det.. of duth on or aftar 711/94 and b.fore 1/1/9S thl retl it 3~.
2. Dltl' of de.th an or .ft.r l/1/9S tran~far. to apou..' will bl talCad Rt 0% till rlt..
Notlt For dlt.. of dl.th prior to 7/1/94 tranl4er. to 'POUI" ara tlKabl. It 6%.
t. Tran.far. to llne.1 dllC:lndl!W\h IncludltlA fathlr, 1II0thlr. Ian, daughtlr, grandchildren, lon"ln~lh,
deughtar-In-I.... stlpctdld and theJr I..u. are tlIllable at .IM perClnt (610.
C. TrensflrJ to.ll othtlr. including brother. .I.tllr, unci.. aunt, nephew and nl~lli Irl taICabit It fifteen perc."t Cl5:().
D If yOU chllllitl thl tf)( ratl, pl""D Ipllolh vour rllrttlnn.hlp to thl dacldent An thl or.. prollldMt.
.. ThI ItIOUflt of tel( ~ (line 8) h datlr.inld hy .ultlplvlnQ the .IOunt t'J(~I. (IInl 6) by the t.1C ratl (Une 7).
CLAIMED DEDUCTIONS . PART 3
DEBTS AND DEDUCTIONS CLAIMED
.11OMIlb1, tMbt. and dttductlon. ar. dlt.,..lnld a. follOWll
A. You Illally .rl rllpon.lbll for pav..nt, Dr the ..tate .ubjlct to adlln1ltrat1011 by . per.MII rtpr..entltlvI It In.uffloltrlt
tu pav thl OIduCltibl1 It....
B. Vou e(ltutllh p.ld thl dlbts aftlr d.ath of thl d.cldlnt lInd can furnish prllDf of pay.."t.
e. Debtl baing <:hlHd .uat b. ita,lzed ful1v In Part 3. If additional .paol 11 n..dId, U'I ph In pep.r a 111")( 11". Proof of
p.yaent ..y be reque.t.d bv the PA Depart.ent of Rlvlnue.
- ":J
TAXPAVER ASSISTANCE . . .. <.. ......... ........... <}
IF YOU NEED FUR'fHER INFORHATION OR ASSISTANCE, CONTACT ANV . ..
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE .....
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRY UNIT IN .. ...... .. ....
HARRISBURG AT (7m 787-8327. . TDDt (71'/) 172-2252 (.HEARINO IHPAIREllONlYl ........
COHHONWF.AllH Of PfNNSV!VANU
OfPARTHf.NT or rnVINUf
BUREAU Of tNDIVIDUAI TA)([S
nEPl, l~0601
IlARIUSBURG, ftA 111l'1-0601
'*
/ '
1((' ,,)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
l___
FILE NO. 21 91-0232
ACN 91119329
DATE 04-30-91
/ 'J
IlV.lldlll" CloUI
EST, or THELMA TREON
5.5. NO, 194-16-2309
DATE or DEATH 12'08-96
COUNTY CUMBERLAND
IVPE or ACCOUNT
[J SAVINGS
[J ChECKING
[J TRUST
[Xl CERTIF.
RUSSELL BENNETT
6021 HUMMINGBIRD DR
MECHANICSBURG PA 11055
REHIT PAVHENT AND FORHS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
PNC BANK hu Ilrovldld thl nepartllent with the inforMltlcn listld bllow which hIlS bllr, u..d In calculating thl
f1ohntll!ll tll( due. Thllr rlcord. lndlclttl thet lit the deeth of 1111 above d'cld.nt, 'IOU we,. a joint owner/h.neflol.n of thh 100000unt,
If YOU f..l thls Inforlletlon Is Incorreot, pi.... ubtaln written C1orrlotlon froll thl financial Inttltutlon, athch a capy to thll for~
and rlturn H to thl .bovI .ddr.... Thlt aooount I. tlIIKabl1 In IIcClordllnoe with thl Inhlrltanc:. TaK lawtl of the CaMIIlO.,w...lth of Ponn"vlvanl",
Duutlont 11I1'1 be antwlred by cllllnl; U1'1l IB1.$\l1,
COMPLETE PARl 1 BELOW . . . SEE REVERSE SIDE FOR FILIN~ AND PAYMENT INSTRUCTIONS
Account No. 5140211812 Dot. 10-24-89
EolobJ.IoI1.d
Account 8.1.nce
Pe,.cent T.><ab1.
AMount Subj.ct to
TB. Rat.
Potenti.l Tex Due
8,392.59
8.333
699,35
.15
104,90
TAXPAYER RESPONSE
FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT lASED ON THIS NOTICE
To In.ure pruper crldlt to your a(:(lount, two
(2) cop I.. of thll not 10' ~Utt ac~o.pany your
pay...nt to thl R_ghtlr of Will.. Hake check
payable tal "Ragllter of WIUt, Agent".
x
x
NOTEI If taw pay.ents arl Mndl within thr.e
(~l tontht of thl d'Cldmnt', dati ~f d..th,
yOU eay d.duct . sX ditcount bf thl tll( du..
Any Inheritance taw du. will blOD"lI delinquent
nln. (9l Month~ after the date of dl.th.
Tox
PART
[!]
~
[ CHEC~ J
ONE
BLOCK
.- ONLY
A, Rl The aboVI Inforutlan IInd hx due II COrrlc.t,
p 1. You IIftY choon to r"MIt paYlllant to the Righter of Willi with two copl.. of thl, nut lei t.. o~tt,ln
a dhcount or avoid h'lterut, or 'IOU III1Y check box "A" and return thit notlc. to thl Righter of
Wllh and IIn offlcilll alll....lnt will bl Ittu'd by thl PA Dlpart.lnt of R&venuI.
ft, [J The ab('lvCI OSSllt hlll been or will be rllportRd and hx paid with the Pennllylvl'lnlll fnlledtaneo Tax retwon
to b. f lied by llle d"coedent'. repreuntat Iv.,
t. [] Th. above Inforentlan I~ncorr.ot nnd/or debt. and deductIon. wire paid by yOU,
You .u.t cOllpl"te PART l!J lind/or PART CD balow,
PART
[3.]
If ~ou indicat. a different t.x ,..t.J pl.... .tate ~Qur
,..letionahip to decadent:
P.~TVP.H - ~~M~V:^TrnH
1. D.te Eat.bltahad
2. Acoount 8~lanc.
3. p.,.cant Tax.ble
4. Anount Subjact to Tax
S. D.bt. and D~duotion.
6, A'lount ".xable
7. hx R.t.
a. Tax Due
T.\X 1"'" l.olr.)!~IT IT"IIO:'f ~'~r.nlt~TCJ
OFFICIAL USE ONLY 0 AAF
PA ~ARTH~~T OFc~~ENUE
~_oo.""~I~.." .'''0. .~~!. ~..... ~.~~~.t; ,..__
,.. ""'0 ,',
,!,A)'
LINE
C>!'
1
2
3 M
4
S
6
7 M
8
?M1
PART
~
DATE PAID
j
1
2
3
4
5
6
7
8 .
DEBTS AND DEDUCTIONS CI.AIMED
PAVEE
DESCRIPTION
AMOUNT PAID
F
.
-
-1_
TOTAL CEnter on Un. S of Tax Colftpui.tion)
Under panalUu of pa,.jury, I dacla,.. thet the f.et. I
eO~Pl.' to the ~1.,~t ~ ,"y 7Wl.dge and belief.
: /1 hU..4r I/l L); &[1.4 ;zt/-
TAX~ Sl(l~E
hav. repo,.ted above .,.. t,.ue, co,.,.eci and
HOMLL7/7 ) -s"4{, - 2./<'.3 _____
WORK ( )
TELEPHOtlE NUMBER
-<;". (r '17
DATE
GENERAL INFORMATION
1. FAILURE' TO RESPOND Wlt.L RESULT IN AN OFf'IClAL TA)( ASSESSHENT wHh I'lppllcnhl. lnlllru' bllud 0/1 Infor...tlo"
lub.ltt.d by the financial In.HIlltlon.
Z. Inherltlllnu taM bleD... d.ll"qu."t 1\11'1' 1101'1 tn. .fllt tn"l deCldlnt', nat. ut d..th.
J, A jalnt lI(lcount I. toebl" 11I1,11" thouQh the dllleda"t'. ".... wu ~dd.d a. II lUlU.,. of con....nl.nc..
Ii. AClcounh (Includlna thou heW b,twnn hUlbflnn and wife' which th, dlcldlnt put In joint rill... within on. Vlllr pr!Qr to
d.,th (tt. fully hlllble II' tran.fan.
5, Account, l,tAbll"htd jolnt;y hIt.,.." hUlblnd ond wlf. Mor. th.n on. y..,. prior to dlath IIr. not h,,-abll.
6. Acoount' hlld bV llllle.dant "In ttu.t for" Itnath,r or othar. ar. 'llMlbl. fully,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
L BlOCI( A . If thl Infor..tlan IInd coaputlltlon In tnli notlc. art corr.ct "lid d.ductlon. iIIr. not bllng ohl.ed, plaol an "I("
In blo(ik toA" nf Plrt I of the "r'l(p.y.r R"~on"" 8.otl0I1. Sign ho copl.. lmd 'tub_It th.. with your chlok for thl uount of
hI( to th.. R.ght.r of Willi of the enuntv Jndlc.tld. Thl P'" OlpllrtMlnt nf R_v.nuI wt11 lllu, an offlollll ......,..nt
(For. REV-l!t48 no UPO"l r.c.ipt of thl r.turn froll the R.ahhr of Will,.
z. BLOCk B . If the ..ut ,plclfhd on thh !'lotle, hftl bl.n or will bl 'Iporhd and till( Ilald with the P.nnnlvanlll lnherltlnol
Tal( Rlturn fihd by the dleldlnt'. reprtlllntatlvl, placl IIn "K" In bloC1k "." nf Pllrt I of thl "TRllplylr R..pon.... ..otlon. Sign on.
copy and return to the II'" D.part..nt of R.vlnul, Bur.au of Indi\lh1~ulI hn., O.pt 280f,01, tlarrl.burg, PA 11128-0601 In thl
Invllop. provided.
5. ILOCK C - If tha not 1011 Infor.,tton h Incorreot andlor dlduotlonl ora b.tng chl.od, chlok bluok "C" IInd OO.plltl Pllrt. 2 Ind 3
aouurdlng l\.l ;I,. 11II,.'UCli!.)/t" UIlU\.l.. Sill'l \1<11.1 ufJ~hl' dflU ~uu",l~ ./1.. "~'" '1(.0-.1. U"lfui<. iv, ';0. rl"'V"".l vi 'fill< ..toy....,.. i.v ,ilW "11I","'''1
of Will. of thl co","ty Indlcat.d. Th' PA nlpart'lInt of R.vlnu. will i..u~ In off Ictal a.......nt {For. REV"1548 EMI upon rtOllpt
of thl rlturn fro. thl RIuJ'ter of Wills,
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1. Entar thl datI the aocount orlgJnalh' wa. Il.hblhhed or t1thd In the .Innlr e)lhtlng at dati of dl.th.
HOTEr For a dlcedlnt dying after I2II2I8tl "'ooounh whJoh thl deoldent put In joint mill'" wlthln onl (1) Yllr of dllth art
tll)l~ll fully a. tr.n~fer.. How.ver, thlrl I. an I)(olu.lon not to e)lcI.d $3,000 p.r transflrl. r.gardl... of the yalul of
the account or thl nuMb.r of IIccnunt. hlld,
If. doubll utlrhk (1Il1ll) IIpp..r" b,fnrl your first r,ele In thl Iddre.. portion of thl. nottce, thl U,OOO l)(olu.Jon
.1rlady hili be~ deductld frol the aocount balanc. II' rlported by the flnanolal In.tltutlon.
1. ~nt'r thl totll bal.nol of the Icoount inoludlng lnt.rl.t aoorued to thl jatl of dl.t~.
5. Th. p.rclnt of the account thet II taKabl1 for laoh .urvivor I. dltlr.lned a. follow. I
A. The p.rcent ta)(~l. for joint IIIWlt. e.tabll.hed .or. than on. YMar prior to th4 d.ced.nt'. d.lthl
DIVIDED av iOTAL NUMBER OF
JOINT OWNERS
[Kaapl_l ... joint 1I..lt r.gJltar'd
DIVIDED BV TOTAL HUMBER OF M IOU . ~ERCEHT TAXABLE
SURVIVIHr JOIHT OWNERS
In thl nil.. of the decadlnt I!lnd two other parson..
I DIVIDED BY 5 (JOINt OWNERS) DIVIDED 8'1 2 (SURVIVOH9) . .167 X 100
16.7~ (T...XABlE FOR EACH SURVIVOR)
I. Thl perolnt taKabl_ for IIS.t. created wlthtn on. yallr of the dlcedont'. dlllth or acoountl ownld by thl dlcldent but hlllo
In tru.t for another indivldu!tHI) (trult bln.fleJarlu)1
I DIVIDED 8'1 TOTAL NUH8ER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICI...RIES
)( 100 . PERCENT TAKABLE
EK.-plll Joint account rlgt.t.rld In thl n"l of the decedent and two other plrlon. and e.tabll.hlld within onl Ylar of d.ath by
the "'ol.nt.
I DJVIJI€D IS., 2 (SURVIVORS) . .50 )( 100 . SOi: (TAXAIILE FOR EACH SURVIVOR I
4. ThfllHUnt lubj-.ot ta tax Uln. 4) It dlt.rllIlnlld by ...,ltlply~ng thl aG<;ol.lnt balanclI (lin. 1) by thl pllrclnt hlCllb1. {1lnl 51.
S. Enter the total of thl debt. end d.ductlon. lhhd 1n Part 5.
6. The IIlOUOt talCllb1. (line 6) It dlt.rllln.d by .ubtre.;tlna thl dlbts and dlductlon. Clinl S) froll the allount .ubjliOt to tlllC (IIn. 4).
7. Enter thfl appropriatl talC reta (l1n. 1) a. dltlrllllnld balo..,.
A. For dat.. of dlath occurrJng after 6/~O/94, the \ilK rat.. for tran.f.r. to IIPOU'" lira .. follow'l
1. Oat.. of d.ath on 0'" "fter 1/1/94 and b.for. 1/1/95 thl rata I. ~i:.
1. Datu of death on or afhl'" 1/1/95 tranlfers to 5pOU... 101111 b. \axud at 0% tmK ratl.
Hotll For dat.. of duth pf'lor to 7/1/94 tranlf.rl to spou..1'! Ira tellable at 6:<.
B. Tran.f.r. to 11nl.l d..cendant. lncludlnQ fllth.r, 1I0ther, son, dlu2htlr, grandchildren, son-ln-lew,
deughhr.ln"'Jew, :atlpch1ld and their luuII are tIIKobl1 at slK PI,'o.nt (6in.
C. Tranlfe,. to III othlr, IncludinG brother, sitter, uncle, aunt! nephe'" and nllel are ta)(lbJ.. at flftnn p.rcent <15:.0.
D. If YOU chang. thl tlK rllt., pl.... Iplcify your rllatlonshlp to the daoldlnt In thl IIr" providld.
I. Thl I.Ount of tax dUI (1lno 8) II nlt.r.lnen by lIultJplylng thl allount tlx_bll (llnl 61 by thG tax rat. (lint 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. dlbts Rnd neductlonl art dltlr.lned al (olloWJI
.... Yo.., II\lally are rllPonslhh for PlYHllt, or thl utatl .ubject to ad.lnhtrlltlon by a parlon.l reprllantlthll 11 In.uffloIent
to pay th. dedl.lct1bh It....
ft. You actually paid thl debts aftRr duth of ttll dacedlnt and Cfln futnhh proof of plly..nt.
C. Dtlbts bllng chl.ed aust be Ite.lud full)' In Part?. If IIddltlonal .pac. II nlld.d, u.e pIal" paper a 1/2" K II", Proof of
pay_'nt ,IY be requellad by the PA Olpartlllent of R~v.nu..
. :J
TAXPAYER ASSISl'ANCE
IF YOU NEED FURTHER INFORHATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES. TAXPAYER INQUIRY UNIT IN
HARRISBURG ~T (717) 181-8327. TOO' (717) 712-2252 (HEARING IMPAIRED ONLY)
INHERITANCE TAX RETURN
RESIDENT DECEDENT
COMMONW'Allli O. ''''''''IVA'''^ (TO BE FILED IN DUPI.ICA TE .., / ~Z
()fPARIM{t>11 Of Rfvr"-Hlf ER LS) Y
IIA!Rl\rJ[,\, ~~I\'J:" OWl WITH REGIST OF WIL COUNfY ceM ' E _R
~i"~if#k~~:~~4/~~1~f~E!~J'.;;~;~.
~ '" 1, Orlgl!\Ol Rnturn I I 2 SlIpplMlfltlW! Rfllufn I 1:1. Rfitfloinder Relurn
)Il:C~ r' lfor dotes of de(llhprior 10 12.13.621
fDfg rl 4, lIrnlllltJ f,loln ( Idn fululfllnlflletl Comprornl,ft ,D(I5, f*dflrol E,lale TOK Return Required
li'. ~ (for dolfi' of dfla!11 Clftflr 12.12.82)
5 [\(1' 6 Decedtlnl Died To"ole ( I 7 DrtCflrlont MointoirHld C1 li-,'ing Truit 0 8, TOlol Number of Sl1fll Deposit BOIl,t11
r' (AlIo,h (C'py of Wilt) (Alloeh copy of Tflll!l
ALL CORRESPONDENCiANDCON.iDENTIACTAX INFORMATION SHOULD BE IIIRI!CTED TO; -
:--~~':',.i:/f. JA'~gltl, *l!"iI~JC. li(,fi/~""~.r S~
~f~l~"'-?'1'~=V'-'I/~ ..... __', _~!:?~.4t1,A1 ,6.d-:~ !/ll'iAfJIL/"!t?zq
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1, Reol Ellolfl {Schedule A)
2, SIoch Ot,d Bondi (Schedulf'l 8)
3 Clolely Held SlC'lc~'Pnrlnenhlp lnlfHe~t lSchedule q
.1. MC'ltlgogftl ond NoIOI R,'C"lvnble (Schedulfl 0)
5. Cosh, 80ilk Darcahs & Mhcnlloneous Pefsnnol PfopfHly
(Schedule E)
6. Jolnlly OWMd PropfHly (Schedule F)
7. Tramfen (Sch..dule 0) ISchedolll l)
9. Total Gron Au~h (1l'llolliIllB 1.71
Q. fon~ral EKpensfls, Admlnistrolfve COlh, MlsceHoneoos
Expenses (Schedolfl HI
10. Debit, Morlgngo liablliries, lipns (Schedule II
11. Tolal Deduclions llolollilltls Q &. 10)
12. Net Value of Eslnle (line 8 mlnos line 11)
13. Charitable and GO"'l'lrnmenlol Bequollt (Sdlfldule JI
1 ~~__~~~V_alue _~~~~~!.__~l)_! ~.)l_J~!~___~_3"~I~~, Lf_n~_.l_~L..
Spousal Tronsfen (for doles of dealh altttr 6.30.94)
Set! Instructionl fot Applicahle Percentoge on Revorse
Side. (Indude ...olol'ls !rom Schedule K or Schedule M,)
Amount 01 Une 101 lo)(ohlfl at 6% rolo
(lndude values from Schfldule K or Schedule M.)
Amount of line 14 IOKahle 0115% raltl
(lndude valofu from ~.chfldule K or Schlldule M.J
Princlpollot< dut'llAdd IOll.lrom Une\ 15, 16 and 17,l
Credits Spoulnl Povotly Credil Plior Poymtlnll
,.
/5-/ tAl' -- Jj.
fOR DATlG O' DIATH Ann I ~'31191 CHICk HIRI
1/ A $POUSAL
POYIUY CR.IDIT II CLAIMID I I
/ILl NUM.IR
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12)
(3)
I;)
(5 I
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16.
17.
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. ____.___.__..___....___.__J1~-==k/4.!2gflc=,
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+
(19)
(20)
If line lQ I, grMler thon Une 18, enler Iho dHlerencfI on line 20. TI111 is the OVF.RPAYMENT,
mil
21. If Unfl 181s grflolflf Ihon line lQ, fln!fIr Ihl:l dlff"r"n(f~ 00 Untl2l. Thi\ is the TAX DUE. Pi) --:(Y-
A. Enlel' Ihe lnlflrell on Ihfl boloncfl dlle on lint! 21 A. 121 Al
8, Eoltlr the lotnl of linn 21 and 21 A 00 Une 21 B. This is rhe 8ALANCE DUE, 121 Bl
._.__~"_._ ._~~_~__S!'!.!~._~~_~~~..._!!.~__~!.~l_~_~!~__~!~il!!_! ._~_'!~_"L__ .__ . _... ._..___.___.._.. _n_._...___._",,,__,_
~::--~~~-:_~:-:--)i. >":__ BE. SUR,E TOA~NSWERALL QUESTI()NS ON REVERSE SIDE ANDT'?~EC~ECK~A1'1!_4I(n.o(
Under perlClltl.u of perlury, I dflclC;;r-" thol-I h[lve--;~[lfl1-!f1fId !hi, rfllurn, indudinr acwmponying s{hlldoI8~ a~d';'(]'emenh, and 10 the besl of my k~-o-~i~Jge ond hl'liiei,
;1 is hue, COHftcl and complnln. I dt>c1orn ,1101 oil real flsl<11(1 hel5 beM rnpor!flc al true mmktll VOhHt Ondornlioo of prflparflf othef Ihan Ii'll!! p"Tlonol reptesentolive I,
~i~;~~ o'~~Fn:~cTol!~~ ~'. "hith r~~ri7/;;',tuo.~t"Y k"o^~,:~~~r tP /'2.-- j_'~ ~ d . ~Ajf . ...... . .
__/___' ___n~.2, 4:V-ZCI'''?:/ ,...d'~14 Cftl;/ff;J,,-7f .0ftv4;J12/1alt7- .P$)/ I
"';i^m;'/7""..'KiC)1l r,~~ 3/1.JtJ..d.$-~ #Ii "A"t./74'1' .
.L "(.. ) A:-li/ .?'jM!4.ir7fm;V)I~1f/I()~ .. ..-
Chcck hOlo If you arc fcqucslln a refund of your Ol/Clpoymflnt
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PURpOSE OF
HollCE,
To fulfill thl r.quir...ntl of Sleotlcn 2140 a' thl InheritancI and E,tatt TeM Aot, 40t 21 of 19.5. (72 P,S,
SICtion 9140 l.
PAVMENT I
O.tl<:h the top portion of lith Hotlce Ind tub.it with voyr pftVunt to thl Rlght,r of WUII prlnt.d on the
rlv.r.. IIld,.
-~ "eke chIck or ~on'Y order Plvabll tal REGISTER OF WIllS, ADENT.
REFUND (CR) 1
A r.f~ of . tlli orldlt, which w.. not r.quI.tld on thl tlM r.turn, ,ay bt r.qultted b~ oaapletlng In "Applloltlon
for hfund of PIMfY!"'..,!" Inherit.nol "nd E,t,tt TIM" <REY-UU). ApplJoltionl '1'" I",a!labl, .t thl OHiol of
thl Rlght,r of Willi, any 0' thl n RIVlnut DlItrlot OHlou or by clUing tM ....01.1 24-hour 8ftlwlrlng .~rvlo.
nu.r. for for.. orderlnlll In Penn.vlvlnl, 1.eOO'3i2~2050, ouhldl PlnnlYlvanl1 .nd within 10011
H.rrhburg 1<"la (717) 1a7~a094, TOOl (717) 17Z-U52 (HI"rln, IIIPftlrld OnlY),
OIJEtTlOHSI Any parh In Int.r..t not IIltltUld flllth thl IPpr.I...lnt, 11l0WMlQ. or dll.llowancl of dldlJotlunl or ........"t
of teM (inoludlng dhoount or lnter..U I' .hown on thh HoUo. 1II1~ objlot within .1Mtv (60) dlY. (If rlc.lpt of
thll HoUcl bv I
~'wrltten protl.t to the PA nlpart.lnt of Alvlnue, loard 0' ApPlel., Ulpt, talon, H.rrltburg, PA 17121-1021, OR
--IIICting to havI th. lI.ttlr datlr.11lId It thllUdlt Of thl 1000lllt of the per.onll rlPrl'entltlvl, OR
--epp.d to thl Orphan,' Court
ADMIN-
ISTRATIVE
CORRECnONS\
f.ctual Irror. dllcovlrad on thlt .....Il.flnt .nould b. addru'ld In writing tOI PA Dlllplrt..nt of Rlv.nu.,
Burleu of Individual TaM", ATTNI POtt A.......nt R.vJtw Unit, DEPT. 210601, Hlrd.burg, PA 17128-0601
Phont (717) 787.6505. SI' palll 5 of the bookllt "In.truotlon. for Inh.rltlncl fill( Rlturn for I Rllidant
D.c.~.nt" (REV-ISO!) for an 'MPlanetlon of ad.lnl.tratlv.lY corr.otablt .rror..
DISCOUNT I
If any tlM due J. paid within thr.. (5) cal.nelr ~th. afttr tha d.otd.nt', de.th, a flvI p.ro.nt (5~)
dlloount of the t.x pltld it .Uow.d,
PENAL TV I
fhl 15l( taM alttl..t" non-PlrHelpaUon p.nalty II cOlfPutld on tha tohl of the teM IInd lntar..t .......d, and not
paid bafora January la, 1996, the flr.t dav afhr the .nd of the tII)( IIlln..tv p.rlnd. Thl. non-partlclpllt.\on
plnalty h epp...htbl. In the ...a unner end In thl thl ..1 U.. ~rlod .. YOU would appe.l thli tIll .nd lnter..t
thlt h.. b.-n .......d .. Indlcatad on thtl notice,
INTEREST I
Intlr..t II charg.d begtnnlnl1 with flr.t (lay of dallnqulncv, or nine (9) .(.lnth. and anI (I) dlY
froll thl d.te of d..th, to the date of paYlllnt. hue.. wttlch blOlHtl dllll\'~u.nt bafor. January 1, 198Z
bl.r Int.r..t nt thl rat, of .I~ (6%1 parclnt plr .~ oalculatad at It dIlly r.tl of .OOOI6~,
All tu.. whJch baca.. d.lInqu.nt on or after January 1, 1912 wlll bear Intlrlllt at a rat. Hhleh will v.ry frCHl
cal.ndar y.ar to calendar y.ar wHh thet rat. announer.d by th_ PA D.part.lnt of R,YlnUII, The applloltbh
lntlraat ret.. for 1982 through 1991 arll
V.lr Inter..t Rlt. E.lly Int.r..t Factor V..r Intlr..t Rltl ~ntar..t fIe tor
1~82 20;( ,000541 1987 9% ,000Z47
1'15 16% .000451 1981-1991 11:< ,000501
1984 11% .000101 1992 .~ .000241
198ft 15% .OO05!i6 1995"199<1 n .000192
1986 10% .000214 1995~1997 9% ,000241
--Int.rnt It calculatld .. follow.:
INTEREST = BALANCE or TAX UNPAID M NUMBER or DAYS DELINQUENT M DAILY INTEREST FACTOR
~.An" Notice luued Iftlr the taM bllco... d.lInqulnt will r.f,l.ct an Interllt cIIlcullltlon to flft.." (IS) dlY'
boyond the det. ('If the ........nt. If plly..nt It aedl .fter tha Int.rut cOlIPuhtlon detl .hown on the
Notle., addttlon.l Intlr..t .u.t be cltlc:ulatld.
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NOTICE I
To fulfill the rl.dre..ntl of SeeUon 2140 of the Inheritance Ind Eltltl TIM Aot, Aot 21 of 1995. (72 P.I,
hulon 9140),
PilV..rNTI
OIt"h thl top porUon of thh NoUel end In.lb.1t with your pIYHnt to thl RIghtlr of ..JU. print" on thl
rlYer.. IlefI,
.- H__I chick or ~y ordlr pIy.bll tal REGISTER OF WIllS, AGENT,
RE'UND (CR),
A rlfund 4f I ta)( credit, whloh wal not requut.d on thl tal( r.turn, .'Y be r.qu..t..J by oOllPI.tlng en "Appllcetlon
for ...fund of Pennlyluenla Inherltanc. Wtd hte" Tall" (REY-ISIS). ApplloeUonl art evtU.aslt It the Offllll of
the R.,httr of WJllt, any of the ZS R.....nu. Ol.trlot Offlo.. or by oalllr" the IPlc111 2"Mhour anlw.rlng ..rvlc.
nUlltMr, for for.. ordlrlnel In P.nnlylvlmla l-eOO-J6Z-20SD, outtlld. P.nnlylvlNll, end within loul
Hlrrhburg "I. (717) 78'-8094, TOOl (717) 712-22S2 (Hltrln" Iapelrld OnlY),
OBJECTtDHSI Anll party In IntlrlU not .athUld with the appr.hllKllnt, aUowfIf\(Il or dl..lIow."o. of deductiona or ........,t
of t.1l (Indudl,... dhcount or Intar",t) III .holfM on thh Notlc. "Y objlct within .hety (60) dav.. of rlOtlpt of
thh Notlcl bYI
"'wrlttti\ prot..t to the PA Depert..nt of Revenua, BOlrd of Apptllt, D.pt. 28IU21, Harrisburg, PA 1712.~1021, OR
--eleatlng to h..... thl .attar det.r.lnla .t the ,ud!t of the account of the p.r.onel rapr..entetlv" OR
--app.al to the Orphan.' Court
Ao..IN-
ISTRATIVE
CORRECTIONSI
Factual .rro,.. dllcov.rea on thh ........nt .hould b. _darllu.a In writing tOI PA Dapart..nt of R."erlUl,
1~lralK.l of Inal...iduet 1811:I1, ATTNI Po.~ A.."...ant R.vl... Unit, DEPT. 280601, tlarrl.burg, PA 11121~0601
PhMl (711) '.7-6S0&. S.. P&DI 5 of the bookllt "In.tructlon. for Inheritancl Tel( Return for. A.-Idlnt
D.cad.nt" (REY-HOD for an .1lpl.IMatlon of lId.!nhtratl....1y corract.bl. arror..
DISCCUlT I
If ""y tu dll' It paid within thrll (l) cal.ndar aonth. .ftar thl d.c.dlnt'. d~ath, a fI.... p.reent (SX)
dl.count of the tOil paid i. .llowad.
PENAL TV I
The 15~ taM .-ntaty non-partl~lpatlon p""lty II coaputad on the total of the t,M and Int.r..t a',"'Id, ~ net
paid blfor. Jwwary 111, 1'96, the flr,t day aft.r the .nd of tl'la tal( .."..tv ~.rlod. Thlt non~p.rtlclp,U~
penalty It .....labl. In the .... .anner and In tl'la the .Mtt tiN p.rlod .. YOl.l would .....1 the taM and Interllt
thet hel tMwl ......acI ... lnalc.t.d on thlt notlca.
INTEREST I
Intar..t Is chllrged b.glnnlr,g with first day of d.llnquancy, or nine {9) ItOMth. and on. (1) dlY
fratl the date of dftath, to thtl datil of peynnt. 'all.. which b.o8llt dtil1nql.Htflt b.fore Janulry I, 1912
bear Inter..t at thtl r.t. of .Ix (6X) percent p.r a~ calQul,tacl .t a dally rat. of .000I6~.
All t'll11 Which bMl... dtlll~t on or aftar Janullry I, 1982 Mill tMaar int.rut.t a rllta tihlch will vary f,OII
oll~r yaar to ulltndlr Yllr with thlt r.te atmOYl'lcad by tht PA DapartHnt o~ R....enue. Th. ...l1cabll
Int.r..t r.t.. for 1912 through 1997 .rll
Vllr ~~ Deily Inter..t FII,tor Vnr Internt Rah Dally Int.rut F.otor
1982 20i( .000548 1981 'X .000247
I'U 16% .0004U 1911-1991 11% .00OSOI
I'''' 11:< .000301 1991 9% .000247
1985 15% . DOOlS6 19n-1994 7X .000192
19&' 101: .000274 1995"1997 9% .000Z"7
'MInter..t It c.lcuht.d .. follow..z
INTEREST' BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.~Any Katie. I..~d .ft.r the tllll beco.., delJnqutlnt wJll rafl.ct ti\ Int.rut calcull/tlon to flftMn (1St) din
b.vond the det. of the a.......nt. If pay.,nt II .lIde aftar the Int.rut co.put,Uon det. .h01ft10n thl
Motlce, IIddltlonlll Internt au.t b. calculatad.
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PAVtENT 1
OItlOh tM top portion of thh Motlo. ancI .......U with your PIYRnt IIdI pay.ll to the nIM end Iddr...
print" on the rlvlr.. .ldI.
If RttSJDENT DECEDENT .... ohnk or IIOMY order Plyabh tal REGISTER OF WIlLSJ AGENT.
If NOH-RSlJDENT DECEDENT Ilk. ohlck or "nlY order Ply8b11 tOI CottttONWeALTH OF PENNSYLVANIA,
RfFllNP (CA)I A r.fund of . taM crHH, whloh "'" not rlqueltlel on the hx R.turn, "Y bl raqulltlel bv cOllplltt,... In
"App110atlon for Aafund of PennlylYlnl1 InhlrltlnOl end E.tlt, Tlx" (REV-ISIS), Applloltlon, arl '''llltbl. .t
thl Dfflol of thl Aeglltlr of WIll., any '.)f thl ts RI""nue Olltrlot Offioll! or frOll the Olflertlllnt" 24NhoUr
enl~rl", 'Irvlo. ~r. for far.. ordlrlngl In Plnnlylyanll 1~800.S62-2050, outllde Pann.ylYlnla
and wIthin 10011 Hlrrllbur, .r,a (717) 787-8094, TOOl (717) 712-2252 (Hltrlng tlPllr.d only).
REPlV TOI
Q"..tlon. r....rdln. errora oontllnld on thh ;.otlCI mould b. HdruMd tOI Pi Oepllrt...nt of A.....enut, lurleu
of Indlvldull Tax.., ATTNI PQ.t h....Hnt Rlyl..- Unit, Dapt. 280601, HIIrr1lburl, PA 171Z8-0601, phont
(7ln 717.6S0S.
orSCDUNT 1
If MY tlX due 11 plld wlthtn thr.. (S) oallndar aonth. aftlr the d.ctdlnt'. d..th, I flv. p.rclIOt (5)0 dllcount
of too tl)( p.ld 11 allowed.
PENAL TV I
The 15" t.M MM.t" non-plrUolp.Uon penalty h COIlpUtlKi on the total Of thl t'l( end Inter..t ......Id, end not
plld before Janulty 18, 1996, the Ur.t d." Ift.r the .nd of thtl tax ..,lIty periOd.
INTERt:STl
Inter..t II oheItgR btI.lnnlng ",Uh flrat day of delinquency, or nlM (,) lIOnth. Md one (1) dtv frOll thl dlt, of
dI'th, to the dI'ia of plY'lll'lt. T'I(II -...hlch bItl... -dllI~t befora J.,.,..ry 1, 1982 bear Interl.t at the rite of
.11( (6X) percent p.r annul olloul.tld at . dlll~ ret. of .000164. All tlX'1 which bIG... delinquent on end .ft.r
Januar~ 1, 1912 will ba.r Intlr..t .t . rlt. which will ~.ry frOM o,llndar y.lr to o.l.ndlr y..r with thlt rltl
ennounced by thl PA Dap.r\lInt of R.v.nue. Tn. eppllolbll Int.r..t r.tl' 'or 1'82 thrOUlh 1'" .r.,
Vllr Intere.t R.t. O.lh Intlrllt Factor V.ar Inter..t Rlt, O.lh Inter..t FlKltot
1982 20:< .OOOIi41 1917 .X .00020
1985 16X .00041& 19aa~1991 IlX .000101
1... 11:( .000!01 1992 'X .0002:4"
191' 15:( .00OSS6 1995-1994 7X .000192
1986 lOX .0002711 InS-I997 .x .000247
hlnter..t I. olloul.tld .. followlI
INTEREST ~ BALANCE OF TAX UHPAIO X MUIlIER OF DAYS DELINqDEIiT X DAILY INTEREST FACTOR
--Anv Notlc. 1.,uod ,ft.r the tll( beo~' delinquent .,111 rafleo1 an Int.r..t cllculltlon to fifteen (15) dlY'
b.yond thl dIIt. of the ....u..nt. If PIYHnt 11 .1Ide Ifter thl Intar..t O~ltatlClf'l dUI shown on thl
MoUoa,' IIddltlontll Int.r..t lU.t hi ulculltlKi.
'.
C;)
1M
-
,,-,...,
{l"
;1' r,~
F::
I(l
~~
I-~-
r~.
P\
..u ~]
G0
_Of'
NOTICE I
To fulfill the r.-qulrtlMnts' cf $~Uon 2140 of thl IM.rUano. Ind Eltate rlx Aot. Act U of 1991. (72 P.I.
SeoUoo 9140),
PAVMENT,
betl'!:h the to, portion of thh Notice and tub.it MUh Your p"y"'_nt to the Reallt_.. of Willi printed on thti
ravlr'.. IteM,
~* Hike ohKk or IIOMY order plvl!tla tOI REGISTER OF WIllS, AGENT.
REFlIm CCRll A r.f\t'ld of.. taM credit, which ",a. not raqu..tea on the hx r.turn, .Iy ba rtqullted by oarpl.tint en "ApflUoaUon
for Rafund of Pttnl'Ilylvllnla Inharlhnc4I and fltat. TIM;' (REV-131Sl. Application. ar. 1"'111001, lilt the OffiCI of
the Realtt.,. of WIlli, any of thtl 23 R....enue Dhtrlct Offlo.. or by 01111", th. IP*<Ilel 24.hoUt ..,....ring ..rvloe
nu.r. for for.. ordIJrlnllf In Ptonnlylvanl. 1.ao(HI6l~ZOSO, out,lda P.,..nlylvlWlla rtnd MUhln lonll
Hnrrhburll l!It.. (717) 187~80'f4, TDO' (117) 17l..l?SZ (tinrln; I.palr,a Only),
OBJECTIONS I An~ party in Il1t.rel'l1 not ..tJlfl.d with the Itpprah....nt, allowance or dlnAlowllOca of d.du~tlunl or en.I"Mnt
of taM (J~iudlnQ alecount or Int.r.et) ae ehown on thJ. Notlc~ ~ay O~jRct within .JMty (60) daYI af reoeipt of
thh Notlc. bYI
uwrJttlln protest tu the PA Dttpllrblllnt of Rtl\lGOua, 80ard of App..h, hpt, Z&1021, Her'rhburg, PA 17128-1021, OR
-~.lactln" to IWlVe the Matt.r atter.Jn.d "t tha audit of tha 1:lOcount of tha Jnlrftom'l1 r.prauntatlv., OR
--appeal to thlt OrphlllOl' Court
ADHIN-
ISTRATtVE
CORRECTIONS!
FlCltual error. dho(lV,r-.d on thh .uauun'!: .hcUld b. edcIr....rt tn writing ttll PA D~ert.."t of R.",enI.*,
Bur.eu of Indi",Jdl.>al TeM", ATTNI POlt AUllu.."t R.vl... Unit, DEPT. 280601. Harrhburg, PA 17128-0601
PhonI (717) 711-6505. S.. pap 5 of the boo+l.lat ''In.trucHon. for lnhflrltnnce Tal( R.turn for II R..ldant
naocadant" (REV-15011 for an uphtl'lntJon of I'td.dnhtrltlvab corr.ctabla arror..
DtSCOUHT:
If ltIly taM dull hi IHlId within thrllle (~I calendar 1I0nth. after tho dacadltnt'. death, /I five p.rcant (5:0
dhcOWlt of the hue paid h .Uowed.
J't::NALTVI
™ U:C tax ..,....ty non~Pllrtlotp..tlon penalty hi co.putad on th. tota! of thahu( and lnterut a....,~.d, and not
p.id b..,o,.. J"''llJtiry II, 19". the fhst day aHor the and of the tl!t)( lMInuty porlod. Thh non-partJcip.'Uon
J*\IIltv As eppa.ll1lble In the .... unn.r and In the tha .... tI.. per 100 at you would appeal the taw and lnt-rlllt
that hilI Man ......oct 11I11 lrtdlcatlld I)" thh "otic..
INTEREST I
Internt hi charged beg!nnlng with flr.t day of deUnquency, fir' nine 'l)) aooth. l!tnd on. (1) day
fro. tht data of death. to the dnta of paY..nt. Ta~.. which b~... delinquent ~fore January 1, 1982
b4tar int.rut at the rata of 11M (61:l per(Jant per Mnutl calcuhtad at II daily rata of .000164.
All teMe. which batI... dellnquent on or IIftar Januarv 1, 1982 ulll b..r tnt.ra.t at II rltte which will "ary frOll!
c.land1r ya.r to calendar y.er wtth that rata announoad hy th. PA Departaent of Ravenu.. Th. ~ltoebl.
1nt.ra.t rata. f~r 1982 through 1997 arel
V..r Inter..t R.t. Oath Int.rut FfKJtor '1a.r Internt Rate ~ lntlr..t FlKltor
-
1962 20;: .ooosu 198' 9< .000241
1965 16;( .0OO~1I 191ft-1991 llX .000301
1984 11:< .000501 1992 ., .000247
1985 l!~ ,000356 1993-li94 n .000192
19ft6 lUX .00027~ 1995-1997 ., ,000247
~~Int.r..t is c.lcullltad .. followlI
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
~~Any NoUee Jllued nftar tM tal( bKO". duUnquant w111 rafllHlt an tnta,...t Clalculatlon to fifteen (un days
beyond the dtlt. of the ......Mnt. If PlY..nt h ~ade aftar thlll lnterlllst c""PUteUon data shotm on tM
Hotl~., additlon.1 Int.ra.t ~.t be c.lcul.t~.
PA'tMlNT,
DetlOh tM top ~orUon of thh HoUOI and ..h with your ply...,t IItOt' peyetlll to the ""' end Iddr...
printld on tM rlVlr.. .idt.
If RESIDENT DECEDENT .tt(1 ohlok or Mn.y orcMir p.yebl. tOI REGISTER OF WIlLS, AGENT.
If _-RESIDENT DECEDENT .... check .r __v .rel., p..obh 1., COHllONWEAL TH OF PENNSVLVANIA.
RffUND (CA)1 A refund of I t:eM or.uit, whloh WII not r.qullt" on the TIM R.turn, HY bl requ..tad by oQIIPhtlng -n
wAPPlloltlon for "Ifund of Pennly!yenl. InheritlnCt ~ Eltltl TIMft (REV-ISIS), Appllcltlon, II'I IVIlleblt It
the Offlc. of the R,",luer of "'l1h, anv of the U RtvMUI 01ltrlot Offio.. 01' froe the Dlptrt""t't ~4.hour
."....rlng ..,.viot ~rl for for..1 ordlrlnlll In Penn'Ylvenlt 1-800-562-2:050, CXJhldt PeM'viv,"'1
Ilnd within lootl !itrrhburg .r'8 ('117) 787-8094. TDO' (717) 772-2252 (Helrlng I.,lred only),
REPLY TOI
DISCDllrfTl
PfNALTVI
INTEREST I
au.,tlon, re..rdint 01'1'01" contain.d on thl. not Ie. .hould be addr...ed tal PA D.part,ent of A.v~, Bur.1Y
of ~ncUvidu81 T'MIO, ATTNI Po.t ........nt Rlvl.w UnU, Dept, 280601, H.rrltblJru, PA 11128-0"01, phone
(117l 767-6505,
If InY tlM due J. ,.id within thr.. (!} ca1lndar eonth. afttr the deo.d.nt', d..th, , flv. p.rcent (S~) dt.oount
of the tlM plld I. allowed.
Yh. IS~ tlM 8MftI.tv non-Plrtlol,etlon PIOIlty 1. ao.put~ on the totll of the taM and Int.rl.t ......ed, Ihd not
paid bafor. January 18, 1'96, the flr.t day aft_r tha e~ of the t~x .~e.ty period.
Intar..t h oharged bellinnlng with flr.t day of del1nqu.nGv, or nln. (,) IIOnth. .nd ani (1) dey frOll the' data of
dllth, to t.M data of pllYHnt, Tlx.. Whloh beel.. daUnquent b.forl January I. 1912 bell' 1nt.r..t .t the rete of
.Ix (6~) ~ro'"t per annul cftlQIJ1.t~ It a dl!lv rata of .00016~, All tIM.. whloh bID... delinquent on end If tar
January 1, 1'a2 will betr Intara.t It a rat~ Which will v.rv frol aalln~ar V'lr to olllnd,r yaar with that rata
.nnounotd by t~ PA D~lrt.ant of AavlnUl. Thl 1PP110~la Intlr..t r.ta. for 1"2 through 1997 arll
Yaar Int'rllt Alta Dally lntarllt FlOtor
Oallv Intara.t fftOtor
Vur
Intlr..t Altl
1912 m , aDos.... 1981 ,. ,000247
1911 I'. ,DOO"S. 1'"-1991 11i( ,000501
191" m .000501 1992 ,. ,000247
1911 m .0005S6 1991 ~ 1994 '" ,0001'2
"16 lOX .OOOl74 19'15"1997 ,. .GOOl"7
--'ntar..t I. caloul.tld .. followlI
IHTERERT . BALANCB OF TAX UNPAID X NUHBBR OF DAYS DELINQUBNT X DULY IHTBRERT FACTOR
uAny MoUOI Inu.d Iftar the taM baco.... dallnquent wUI raf1.ct In Interllt caloullUem to flft'", (11) diY'
beyond the dete of the 1I11...-nt, If PIYI.,t it .Ida ,HlIlr the lnt.rllt Cc*putltlon data thown on the
Netic., tdcUtlonal Intlrut lIU.t be c.lculatad,
\
-r."."'....,.,..-.__.....~~ -
--i~!'.
- -'" ~ t. .~~~--."
PAVMENTi
o.taoh~. (eap porUon of thlt NoUQI Inti lublllt with Y()~r pey...nt .~, Plyablt to the MM' and addr...
printed on the r'~'r.. .10..
If RE$tIJENT DECEDENT .ak&l ohlck or 'Km,., ord,r pay.ble teu 'RilaISTER OF WILLS, AQENT.
U NON.RESInf.NT DECEDENT M~I Clhlek or MonlY ordlr p&Y.bl, tal COMMONWEALTH OF PENNSYLVANIA.
RE'FLttD <CRll IJ refUl'Kl of I tat( cntHt, which 101.. not rllquutld on thl Tal( Return, .ay bl rlqu..hd by cOlRPhtJnll an
~'ppll~.tlon for R,fYnd of PI""IYlvnnla Inhftrltancl and Eltat' TaM" (REV-1313), Application. art IVlllable at
the OffiCII of thl Right.,. of Wl1h, IIny of the 23 Rlvlnul Dhtrlct Offlcu or frull thl Dlplnllctnt'. 24-hol.'r
an.....r!n. 1I,0vlell nl/MlDrI for fo,'., ordlrlngl I" PlnnlYlvanh 1-800-562-20~O, out,idl P.nn.ylvllhll
and wlthln 10011 Hlrrhbur-g ern (7171 787ft8094, TDOft (111) 711-2252 (twarlna IMpaired only),
REPLY TDI
l,)ue;IUon. rlglrdln" Irr(WI conhlned on thll no tiel .h0l1ld bl .ddr....d tOI PA Dep.rt..nt of R.v.,u., .ur...'
of Individual hMU, ATTN: Post A.......nt RlvlQW Unit, Oept, Z&0601, Harrl'burg, PA 17lZ8.0601, pluml
(717) 781-6505.
DISCOUNT I
If on~ tlM dUI i, paid within three (3) cailndlr Month. .ftlr the dlc.a.nt', d.ath, ft five percant (SX) dj~count
of the tal( plld 1. eAlowld.
PENAL TV I
Thtl 15% hx unub non-participation penelty it Clollpuhd on tht totli 0" tM t.M and inter..t .......d, I'lnd hOt
pilla before January Ie, 1996, thl Urat dly aftlr thl end of the t.t( Ollllllty period.
INTEREST 1
Int.r..t 1. cillr~ld b.ginning with fir.t day of d'llnq~lncy, or nino (9) ~onth. Ind onl (i) day fro. the dlt. of
d..th, to tM dath M pIYIl.nt. Tax.. which b,cI.. dlllnqu.nt bttfar. Jlnu.ry 1, 1982 bllr Intlrllt at till r.te of
Ih U:O plrcant Plr annUlI uiculat.d at II dalh rata of .000164. All tlMU whl<:h b.e... d'lIn~t on ..00 .ftlllr
January I, 1982 will b..r int.rl't .t . "8tl which will vary frol oalondar YI.r to Cllllndl,. y..r with th.t rat.
announced by till p~ D.partllent of Revlno., Thl applicable Interlst ratl' for 1982 throu;h 1997 arll
Vaar Intl,...t Rata DaUy Int.rut Faotor V.,.,. Intlrllt Rat. Ually Interllt Faotor
---
1982 20Y. .000548 1987 ,:-: .000247
1915 16:< .000456 1981-1991 11:-: .0003;n
198" ll~ .000101 1992 9% .OOOZ47
1915 lJ~ .OOOlS6 1993-199li 7:-: .00011)2
I'" IDle .000274 1995-1991 .. .000247
."Inhr..t 11 ClllCll,lhtld I' fOllow.1
INTEREST. SALANCE or TAX UNPAID X NUNBER or DAYS DELINQUENT X OAIl.Y INTEREST FACTOR
-~AnY Notle~ IliUM .ftlr thtl taM b.eelllo. dll1nqu.nt wUI r.fllct an int.r.tlt calculatlon to flU"n US) daYI
b~~ond thl d.t. of the ....~...nt. If PlY_lOt il .ad. aft~r the l"t.rlnt co.putltlon data .hown on the
Hotice, IIddltlon.l Inter,ut IlUlt be eele;u1etld.
t"~ / / / q
/J ./..'41 . d
BUREAU OF INDIVIDUAL TAXES
INHERJTANC( TAX DIVISION
D[PT. 2'1060t
HARRISBURG/ IlA 171.U.0601
COMHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
('/
NOTICE Of INHERITANCE TAM
APPRA1SEHENT, Al.l.OWANCE OR DISALLOWANCE
OF DEDUCYIONS AND ASSESSHENT Of TAM
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-21-91
TREON
12-08-96
21 91-0232
CUMBERLAND
101
[_~~;;"nt -Ro.1U.d "]
HAKE CHECK PAYABLE AND REHIT PAYHENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 11013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ...
REV: isiji -iif -AF i; -m-: 97-'-- H OWC i- OF - r NHiif if ANcE'. Ylix - iiP'iiiiA"i s iiiEN'r; -A L l"ciwAN-c Ii - oli - - --- -. - - -. - - - -.-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
THELMA G FILE NO. 21 91-0232 ACN 101
If .n ......ment wa. i..u.d previoU.ly, lin.. 14, 15 .nd/or 16, 17 and 18
r.fl.ct figur.. th.t includ. the tot.l of ~ r.turn. .......d to dlt..
ASSESSMENT OF TAXI
U;' AMount of Una 14 .t Spou.al rat. US)
16. A.aunt of Line 14 taxabla at Lin.aI/Cl..* A rat. 116)
17. AMount of Line 14 taxable at Collate,.al/CI... B r.t. (17)
1.. PrincipII TIl< Due
TAX CREDITS:
PAYHENT
DATE
ROBERT H TREDN
612 2ND ST
NEW CUMBERLAND
PA 110,0
ESTATI! OF TREON
TAM RETURN WAS I I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVF.RSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
I. R..l Est.t. (Sohadulu Al
2" Stocks and Bond, (Schedull 0)
5. CIa,.ly Held stock/Partnership Inte,...t (Schedull C)
4. Horta.ga./Not.. Rac.!v.bla (Schedull DJ
5. C..h/S.nk Dapolit./Hise, Parsonal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transferl (Schedule G)
8. Total Aueh
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. FunarI! Expanse./Ad"!, Co.te/Hiso. Expena.s (Schedul. fU
10. Dlbh/HortgCi,ge Uabiliti.s/liena (Sohedule I)
11. loi.l Deductions
12. Net Velu. of Tax Return
13. Charit.bla/Governnent.l Beque.t. (Schedule J)
14. Nut Value 01 eat.t. Subject to rex
NOTE:
RECEIPT
HUHBER
DISCOUNT 1'1
INTEREST/PEN PAID 1-)
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
) CHANGED
ll)
( ,D
(5)
(4)
(5)-
(6)
(7)-
.00
20.236,00
,00
.00
.00
.00
206.299,00
lB)
*'
U~'II~I 1M ." l'HI'
THELMA
G
(9)
llO)
15,529.00
.00
llIl
ll2)
In)
ll4)
DATE
10-21-91
211,006.00 X .00.
,00M.06.
.00M.15.
nil
AHOUNT PAID
. -
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
NOTE I To in.ur. proper
credit to your account,
'UbMit the upper portion
of thi. forlt with your
tax pay"e"t.
226,535.00
15.5'9 00
211 ,006. DO
.00
211,006.00
will
.00
:iL
.00
-:0'0
.00
,00
.00
.00
IF TOTAL DUE 15 LESS THAN t1, NO PAYHE~T IS REQUIRED.
IF TOTAL DUE IS REFLfCTED AS A "CREDIT" ICR). YOU HAY BE OUE
^ REfUND, SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS,)
~ " J
,'....J
"
I.)
"
"
"
.~- .~,
(JC,
RfIEMVATlOfrh E.t,tl' of dec:ldIott d.vlno on or Hforl lI.e....r it, 1911 ... 1f any future Intlrlat In thl ..tlt. h trMtflrrtd
In po.....lon or MJOYHnt to CI... . (coUltltllll beneflollrlll of thl dleldMt ,fttr thl IKPlr.tJon of MY elt.t. for
Ilfl or 'or Y'lr., the CotMO~Ma.lth hlrlby IKPr...lY r',lrVI. thl rllht to IPprll.. Ind ..~... trlnsflr Inherltlncl TIKI'
It tn. .I.lIWful Cl... I (Ool1etlrlU rltl on InV such futurl Intlrllt.
PIIlPOK !II'
NOTICE I
PAyltENTI
REftIUI (Un,
O....::tTIOHSI
AlllIlN
UTRATlVE
CORRECTIOHSI
OISCOONTl
PfNAlTY,
INTERESTl
To fulfill the requlr..-nt. of Slotton 2l't0 of thl JnhlrltMCI and Est'te hK Act, Act 21 of 1995, (72 p,n,
SIOUO" 91~D),
Dltloh the top portlon of this NoticI and .Ub.1t with your plv..nt tl) thtl RIghtlr tif 1011111 prlntld on thl rlvlr.. .Ide.
uK.I eh,ck or "",v ordllr pI)'l!tbl. tal REGISTER OF MILLS, AOEN't
" r.fund of t tlM credit, Whlch w.. not rlqu..hd Qf1 the TIK R.turn, .IV bl rlqullted by eOllPIIUng In "ApplJc.tlon
for Rdunce of P~svlv....l. Inh.rlt.ne. and Est.tl TIM" (RE~-UlS). Applleltlon. Ir. .v.illbll .t the. Offiol
of thl .."hhr' 0' Willi, 1Il\)! of thl n RIVenul Dhtrlct OffiCII, or b)! c.Ulng tkl 'PlClltl ZtI-haur
.....werlng ..,.vlel ~Ir. for 'or.. ordering; 1n P.nn.vlvanl. 1.100-]62.2050, out,ld. P.nn.ylvanl. and
within Ioc:al Harrhburll .r.. 0171 711.80''', TOOt (111) 712-2252 (H..rJng ItlPalrlld Only).
An)! p.rty In Int.r..t not c.tl.fl.d wlth the approl....nt, allowanc. or dls.llowanc. of dtduatlon., or ......-.nt
o( taM (Including dl.count or Int.r..t) .. .hown on thl. Notlc. au.t obj.ct within .IMtv (60) d.v. of r.c,lpt of
thll Nutle. bYI
~kwrlttM protllt tC'l thl PA napert.ant of Rlvanu.f Bo.rd of APp..lt, n.pt. 2610&'1, HnrrhbYrg. PA 1112'-lO21, OR
-kllactlon to h.v. the ..U.r datar.ln.d ot eudlt of tho lacount of the Plr.onal rapr"lmtallv., OR
k~applll to tha Orphan.' Court.
~actu.1 .rror. dl.cov.r.d on thl. ........nt .houtd b. .ddrQs..d In writing to: PA DIP.rt..nt cf R.v~,
IurllMl M Indl"ldual lIIMU, ATTNI Pa.t A.......nt R.vlaw Unit, n.pt. 210601. H.rrllburu, flA 17121-0601
Phone (717) '.'-6S05. Saa pau. 5 0' thll booklat "In.truotlon. for lnh.rltanc. TlIK R.turn for. R..ldent
Dlcadent" (REY.IGOI) (Dr .n .MPlanltlon of adalnl.tr.tl".I)! ~orraotabll arror..
If anv t.)I dua It p.ld wJthln thr'.. (5) caland.r 1I0nth. aftar thl deleldant" dllath, a fI"e perClant (5:0 dltClouflt of
~dMl t.K paid 11 .1I0WtMt.
The liX taM .-ne.ty non~p'rtlclp.tlon p~lty I. c~~tad on the total of thl taM end lnter..t ....'..d, end not
paid belfor. Janu.r)! U. 1m, the' Irlt da)! .,ter tIM .nd 1)( the tall -.nutv p.r loci. Thh non-p.rUcip.Uon
pen.ItV It tpfHIalllbl. In tIM ...... .lInnlr lIl'\d In thl th. .... tI.. period a. you MOUld r.pp.al the talC and Int.r..~
thlt h.. ~ .......d II Jndlut.d on thl. notiee.
In\tr..t hi ch.r.,.d MaiMing with Hrtt day 0' ct.lIllqullnov, or nln. (9) .onth. and OM (I) day 'rOIl thl dlt. of
dHth, to the data of PIlItllnt. TIM.' wflleh bac.... dllIr;quant bafor. Januarv 1. 1911: be.r lnt.ra.t .t thl r.tl of
.he (6)0 percent par IM'W'IUII CI.lculet.d at , dalh rltl of ,00016~. All taK" which bee... dtllnqutnt on end aftar
JW1Ulry 1, lH, wUI bear Intlr..t .t a rite which wUI ".rv frl'Hl ealand.r v..r to ellendar v..r with thet r.ta
ennounc.~ by the PA Depart..nt of R.venua. Th. applicable lnter.st rlta. for 191~ through 1'" .r'l
'!!!r Int.r,.t "till Dally Int.r..t FHtor ~ Int.r..t Rate DailY Int.r..t Factor
I'll lOX .00Os..... 19., 'X .OOO2U
In, 10M .OOO~!I 1911-1991 11% .0OOSOI
19lt~ IU .000101 1992 'X ,000l...,
In. UX .oonS6 1"3-1t94l 7X .000192
I'" lOX ,OOtlZ74 1995~1"7 'X .010247
n Intlr.. t II c.lcuhted .. follONSI
INTEREST. BALANCE OF TAX U"PAID X NUHBER OF DAVS DELINQUENT X DULV INTEREST FACTOR
".,"~ NotlOIll luuu .fter ttWI taM beClOH' delinquent will reflect an Int.r..t ealculltlon to fiftHn (15) d.U
be~ond the dati of the .....n.ant. If PIIIVHnt It ald. .,t.r thl Int.r..t ColtPutltlon d.ta she>>m on th41
NoUolt Hciltlonal Internt INst be e.loulatld,
PAVIENT I
httoh .thtI to.- pqrUOh of thh Notlo. W I_it MAth your p.~nt ... P.yabl~ to thl n... -.nd 1dcI,....
print'" on their.v".. llde.
tf'RESlDENT DECEDENT lIak. oheok or .('Ine~ order panbl. tOI REOISTER OF WILLS, AGENT.
11, NOH"AESlDENT DECEDENT .""'. (I~k or uMly order pavabl. tOI COHHOHWEAl TH OF PENNSVLVANIA.
JtEFUHD (tA) I · r.fund of . tal( credit, ...,Joh WI' not r'qufulo;HI on thl hI( Rlturn, ..y b, r....llt.d by cOllphtlnll an
"~Uo.tlon far R'fund of Pann'vlYMla InharitM\(l1 and EIt... Tax" (REY-I3U), APPlication. .rlt (lvaHabl,.t
tM OHlu "f thG RIght.,. of HUh, any of tha U R,v~nu. Dhtrlct OffiCI" or fro. th. n.p,rt.."t', Z4~hour
.-n'Wlrj~ ,.,.vicI nultbiir. for for.u ordlrlnlll In P~nnl)llYal1J. l-aQO~36Z'20!iO, uutlld, PlnnlYlvanlu
and within lGoCIII Harrisburg .t.. (7171 7&7'8094, fDDII (717) nZ-2ZSZ (Hurlng I.p:'1I1rtd onlY).
REPlV TOI
Que.tJ~,. rlgarding error. oontained on this notice .hould be Qddr..t~d tOt PA Dep8rt~ent of Revenue, Buratu
of Irl(Uvt~.1 Talle., ATTNI Po.t Asse"..n\: R.vl.w Unit, o.pt. te0601, Harrisburg, PA 17128-0601, phon.
(717) 787-6S0S.
DISCOUNT l
If any tal( due Is paid within thrall (]) calendlr .onth. .Uer the dlleedent', death, a Hve perc.nt (S:O dhcount
of thl tal( plIld hallowed.
PENALTYl
1he 15X tax a~..ty non-partioipation ~nalty 1. co.put.d on the total of the tax and Interl.t .......d, and not
paid b.fore Janullry 13, 1996, the flr.t dl!l~ aftar the and of thti tall une.tv period.
INTEREST I
lntl,..t 11 eh.rlllld beginning lotith fir.t dalt of deUnquency, or n~nl (9) ttonth. and onl (1) day fro.. the date of
o..th, to the d~t. of paY~~nt, T"l(a. Which bee... delinquent be for. Janulry 1, 19&2 blar Inter..t It tha rat. of
.he: (6X) perolnt par annUlI r.llouhted .t a dillh~ rata of .000164. All talll. which b.c..t1 rMUnquent on and aftar
JlIf1uary I, 1982 will bear Inttlrl.t at . rat. which will vary frol calancllr yur to cllandar ya.r with thilt rata
ennounClM blf the PA Depart..nt of Ravlnu.. Thill ~plleabliB lntera.t ratu fer 1982 thrOUgh 1991 ara,
V..ar Inta,.ut Ratfl Dally Intlra.t "'actor
Vur
Intarut Rata
Dally Inhrut f~tor
1982 'OX .000548 1987 OX O~iJ.!'47
l'U 16% .000<t1e 1988~1991 11:' .000101
198,. 11% .000501 1992 9% .000247
InS 13:< .000556 199!~1994 IX . 01ln19~
1,., 10;: .OOO27~ 1995.1997 'X .000247
hlntlrl.t 11 cIloulated .. folloWl1
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.~Any Natlc. iuu.d aftlr the taM baeD.u dalinquant will refhet an int.re.t alleulathm to UH..r US) day.
b.yond tha dlta (If tha .U"ullant. If p'~"nt 11 IIli1d. ftft.r thll interlat co.put.tlon data It\own on tha
Hottea. additional inter..t MU.t be calculated.
\
PAYlENT I
DttHh thti top portion of thh NoUet and ,uaU wUh ~Gur plVont 1IH1 plyltbl_ to thl nHI Ind Heft...
printed ott tht r.v.r.. .IOt.
If RESIDENT PECEPENT 1I1k, ch~k or .l,'In.~ I)rdlr payablt t(ll REGISTER OF WIl.LS, AGENT,
If HOH~RESZDENT DECEDENT .aka ctMtck O'r .onlV ord.r Plyablt tell COHttONWEAl TH Of' PENNSYLVANIA,
REFUND (tR)1 A refund O'f . taw orldlt, which WI. not rlque.tld Qn thl T.~ ~.turn, ..y bt r~qu..t.d by COlplltlng In
"Application for Refund of P.vmlylvenla lnhtr-ttl!lnol flnd Eat_t. hl(" (lotEY-UI3), AppllollUonl arllj lIlYIlHablt It
thl OfficI (If the RI.htr.r of Willi, .ny of thl 13 RIlIlnu. Dhtrt!:lt OfficI' or fro. thtl Dlpart"ln", Zit-hour
In....tln'll "rylcl nWlber. for for"l ordarlngl In PMm.ylvanllt 1-800-162-2050, ouhl~ PennlvlYMI.
and within locll Harrhburo Irati ('117) 717-8094/ TOO. 017') 71l-22S2 (H..l'Jno hlpalrld only).
REPlV TOI
Que.llons rea.rding Grrar~ contftJned ~ thi. natlcA .hould bt .ddr....d tal PA Depart~.nt of RevenuG, lureau
of Indlvld"al TaN", UTNI Po.t Au.ulllrlt Revi.'l Unit, Dept. 2&0601, Harrhburg, PA 171Z6-0601, phon.
(1U) 1&1-6505.
DISCOUNT I
If any talC due It paid within thrn (3) Clelendar lIOnth. aftar the d.cedent., da.th,. five percent (SiD dhogunt
of the talC p.id h allow.d.
PENAL TY I
The 151: talC lIIIn..ty non-p.rtlclpatlon panlllh 11 oOllput.d On the tot.1 of the hI< ltnd Int.r..t ......ad, and not
p.id bufor. J.nuary 1ft, 1996, the flr.t day a,t'r the .nd of the talC e.ne.tv PlrlGd.
INTEREST I
Int.ra.t 11 €ih.rged baglnnlng with flrlt dlY of d.linqu.ncy, or nln. {9) lonth. and ana (I) day frail the dltl of
del'lth, to the drltl of ",ay.ent. falC.. whioh l1acllIIe d.1Jnquent before January I, 1912 b.ar Int"..t at the rata of
.iN (6iO Plro,"t p.r annul calcuhhd It II dally rate of .000164. All tax.. which blcltM dlUnqu."t on and _ft.,.
January 1, 1912' wJl1 b..r Intera.t at III rata whlc:h will vllIry frail calendar y..r to calandar year with U,.t rat,
annoUllClad by thl PA Daparhllnt u' Revlnul. Tha applicable lnterut rat" far 191Z through 1997 arll
V..r Int.ralt Ra" Dftlly Internt Factor '1nr Int.,r..t Rlltl Oll1v Interut fHttor
--
19ft2 ZO;: .000S4A 1917 'n .000247
1911 16;: .000418 19l.~1991 11i: .000301
1914 11~ .OOOSO) 1992' 9% ,000247
1915 15;: .OOO3!t6 1993~1994 7i.: .00019Z
1916 10;: .000214 I1J95~1997 9i: .000247
--IntaraU it! clllcul.t"d .. folloWl1
INTE~~ST . BALANCE OF TAX UNPAIU X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
HAnv Notirr.1 IU\I.d afhr tha tal( b.coelll dellnquant will reUect on Intarut calcu1utlon to fift..n lIS) dey.
b.yond the data of the ........nt. If 'Hlv~ent II ude after tha tnt.rut tOlputl!ltlon dati IhoNn on the
Not1-ca, addHionlll Intaralt MUlt ba tfllculatad.
PllIlI'ON! OF
NOTICE I
PAYMENT I
REFUND ICR),
OIJEtTIOHSI
ilIlIIIN-
ISTR"TIYE
CORRECTIrms I
PENAL TV ,
IHTERfSTI
To fUlfill the r...ul,.....-,U (if hotJ~ nitS (b) of the Inhlr1tllnO. ~ !!It.hl hI( Aot, Ac-t 21 of 199'.
(72 P.S. SeotibO 91415).
Detach thf top portion of this Hotlo. .nd lutNllt with Your pay..nt to the Regiltar of Nill, prln~~ on t~
r'V8"" aide.
~~ ""e ol~ or .oney o.....r payable tOI REGISTER OF MILLS I AGEMT.
A refund of II tal( ored! t .'V be t'ltqUIIehd by OOllllphU,,,, en "Appllcdlon for R_fund of l1ttnnlyhlln.\1
I~rltano. Ind E>>tete Tlx" (REV-131!~. Application, ar. Bvailable at the Offlo. 0' t~ Retl,ter of NIIll,
lIftyof th41 23 RlvonlHl Dhtriot Offlau 0/- fr~ the bapllrtnnt" ii!4-hour IIflww.rlnll IIlrv.!.IJe nuab.r. for for.. tm:terlngl
In P~~ylvanl. l-aOO-36Z-2050, out.lou P~nn.Ylv""l. and within 100a1 HarriSburg .r.. (717) 787-1094,
TPD' (717) 77Z~ZZS2 (H..rIna I~p.lr.d Only).
An~ party in lnt.rut not sethf1ad ..Uh the au.ullent of tax al shotrrn on this notice uy object within
mixt~ (60) d~YI of reueipt of this Notice bYI
--Mritt.n protest to thill 11A Dapar't"nt of Revonue, 800rll of Appeals, Dept. llnO?l, HlIrrhburg, PA 11.\2&-1021, OR
~RalecUng to hav/iI the "attllir dtIterllllned at audit of the per.onal representativ., OR
--epplllBl to the Orphans' Co~rt.
Factual .rror. dhCt:lvllIred on thh "uenMent should be addre..ed in wrJtlt\U tOI PA napsrtlHnt of R.v......,
aur..u of lndivldll81 TaK8s, ATTHI Post A...ss.ant Revle.. UnJt, Oapt. Z80601, Harri.bUrg, PA 171~&"0601,
Phone (711) 787R6!iO!i. See Pf\iJfI 5 of the bonl<.l6lt "IllfltruotiOflfl fot' Inh.rJt8llQo T8lol: R.turn for fl R.r.hMnt
o.oed&nt.. (REV-ISOl) for ItO elol:planotlon of ndM1rdfltrflUv.lY conectabh errors.
The 15); t~,o( Htlesty non-partioipaUon penalty is caputnd on tho total of the t8X and Jnt.r..t ......-eI, 8nd not
paid bafor. January l8~ 1996, the fir.t day aft.r the end of th~ tox ..n..ty period. This non~Pllrtloipatlon
penfllty is app..llllble in thlll s.r~e Manner and in the the sa. U.. period .. YOU would app..1 the taK and inhr.U
thet Mil been a....slKl filS IndJCflted on tills notice,
for dates of Math on or efter 10-3~91, Penns:,olvanifl Estate Tax based on thM Fed.,...l Estate Tax
return becOQIl daUnquant at the explf"atlon of nl~ (09) Month:; frOll thu dab of dellth.
For datas of death flrlor' to 10-3-91, P*Msylvanla F..tate Tax bu.ed on the federal fst.te Tax I'etu,.n
bacOllGS dellnClt*tt at the expiration of eIghtHn ()8l lIonths frOll th4t dtlte of death.
Tex.. which bllaH. dulinquent before January 1, 198? bear Inter/ut at the rate of six (6iO peroant ptIr ~
ca1cuhtttd fit 1\ dlllUy rat. of .000164. All f.:sKes whltl"l bIIe..e delinquent on 01' after January 1, 19&2 NUl baar
inhr..t at . r~te whioh will vary frOll calendar !lnr to t.latldar year with thllt rat.fl ermounood by thlt PA
DepartlMnt of RtveflUfl. Tho epp!Jcable interest r"tell for 1982 through 1998 ere,
Venr Interelit Rate Deily Interest Factor Veer Interest Rate !'tally IntRrest Fafltor
---
1982 2'01. .000548 1987 91. .000247
1983 16;: .01l0438 193&.1991 111. .000301
1984 11% .000:501 199Z 91. .000Z47
1985 131. .(100356 199~-1994 7% .000197.
1986 lOX .000274 1~C;S.1998 91. .000241
-Rlnt.r..t is oaleul.ted .. followsl
INTEREST = BALANCE OF TAX UNPilID X NUMBER OF D^~S DELINqUENT X DAILY INTEREST FACTOR
--AnY Notl~e l'lued after the tax becowes delinquent will reflect an Inter..t calculation to fifteen (1&) day,
bIIyond the dote of the IIU."Mf1t. If paylHmt is Ilrtfl. after the int.rolt caputaUon date Ihowt on the
NQtJo., addJtlonal inter..t wuat bt oaloul.tad.
\
PURPOSE OF
NOTlCEa
To fulfill tM requir...,ta of Iaotion 2145 lb) of tht JntMlrlt.not Ind bblt. hK Aot, Act tl of 1"5.(72 P.I.
SeoUon 914S).
PAYMENT,
Detach the top porUon of thh NOtlc. IInd aubIIlt Nlth your plYMnt to the A"ht.r of W11l1 printed on thtl
r.verr. aide.
u ..., ~ or MMV orar p'Y~l. to I REGiSTER OF MILLS, AQENT.
REflJND (CR) I .. nfwld of . tQ oredit ..y be rlct'...ted by CHPhtlng en "A9PllRUon far ~fund of PM'lnlylv."la
InherltlnOl ~ E~t.t. TSk" (REY-ISl!), Application. .r. IVIllabla at the Offlol of the R".lt.r af Will.,
eny of the 23 R.v~ Dl.trlot Offlo'~ or frOM the Dep.rt-.nt'a 24-hour en.~rlna ..rvlol nu.ber. for for.. ordering I
In PennsylVMla 1.'OO~MZ-20.5Q, ouhlde PMn'Y!vMl. ~ ..Uhln locll H.rrbburg .r.. (717) 7.7-1094,
TOO. (7171 772-2252 ("-'rlne J~.lrtd Only).
OBJECTIONS, An)' p.rty In Int.r..t not ..thf.l~ with the 1Il....IHtnt' of tak II .hown on thll noUcw "Y objttOt ..lthin
IIKty (60) o.YI of rlcllpt of thll Notice bYI
-~..rltt.., prot..t to tM PA o.part..nt of A.yenue, Board of Appe.ll, o.pt. 281021, "'rrltbUre, PA 17l28~10ZI, OR
'"~'l.otlng to ha\'. the uthr dot.nlllled at 1lUdH: of the pe,..OMl repreMntetlY8, OR
~~eppe.l to, ttM Of'Ph80I' Court
ADMIHM
ISTRATIYE
CORRECTIONS I
Feotuel .rror. dllooY.rlKi on this ........."t .hould be addr..Md In ..rUing tOI PA o.p.rt.....t of Ravenue,
aur.au of Indiyl~1 Ta~a., A1TMl POlt A.......nt R.vl_w lmlt, Dlpt. 260601, Harrl.bUra, PA 1112e~0601,
PhoM (717) 767M6505. See pep 5 of the booklet ''In.tructlon. fo" InheritInG. Tex Return for a Ratldant
o.c.dwlt.. (REY~I!iOl1 for an explllO.Uon of edIIlnhtretlvah correet.... .rror..
PENALTY I
The l5/: tax ......ty noo.paf'UclpaUon penelt)' Is cOltpuhd on the tot.l oftha te~ IInd Inter..t .....Nd, and not
p.ld bafo,.. January 18, 1996, tho fl,..t dey afte,. th$ .nd of tha tax -.nasty pe,.lod. This non-partlolpatlon
penalty II ~lebh jn the II'" .anlMI' end It. the the 'Me tin per lad .0 you NOUld appeel tho tel( end Int.re.t
that hi. ~, ......ftd .. Indicated on thl. notice.
INTEREST,
AddttlOfllll P.,.".ylvllnla E,tIlte Telr: .1lI....d a. a r..ult of a chWlge on tho Federlll Elt.te Te~ clo.lng
lett.,. ~00Ml' daUnl:tL*lt at tho expiration of one (1) eonth frOll the det. the Until notice of the lner....
In Feder.1 Estate T.x 11 roo.lvt"l,
leX.II whloh tMtoMe delinquent bofore January I, 198? b.ar Int.,...t lit t.... r.to of d)l <<6XI percent pt,. ~
t.lculetod at a dclly r.t. of .C0016it. All tax81 which bee... delinquent on or .ftor Jllnuary 1, 1982 .,Ul bear
lnt.r..t .t a r.t. uttleh will vary 4rH aalllnda,. y.a,. tu cel.ndar y..,. with that rat. announced b~ thlPA
Dapertaent of Havenul, The epplleabl. tntar..t ,..t.. for 198? through 1996 .ral
!!!! IM.r..t Rato Dftlly Inter..t ractor ~ Interolt HI!! D.lh Int.r..t factor
.\982 lOX .000S..8 1987 9X .000247
1963 16;: .000438 1988-1991 11;: .000301
19.. 11;: .000301 199' 9% .000247
19215 15;: .0003~ 1993~1994 7X .000192
l_ ID:( .000l7.. 1995-1998 9X .0002..7
M-Inter..t It c.lculllt.d .. fallow. I
INTEREST' BALANCt or TAY. UNPAID X NUNBtR OF DAYS DtLINQUEHt X DAILY INTEIlEBT FACTOR
~~Any MoUa. 1......0 after the tll< b.eOMI dollnquant will ...fltct an lnt.r..t calauletlon to fUtHn (IS) days
beyond the d.ta of the eu.ulMM"lt. If PIVMnt It .1Kkl eft.r the Int.r..t ClOllputatlon d.te .hown on the
HoUa., addltlon.l Int.r..t IlUlt b. a.1oul.t.d.