HomeMy WebLinkAbout97-00274
PETITION I"on I'ROnA'm lllld CmANT Ole' LETTERS
Estate of Ji-~,.!.?.~1t.~c)1d._____ No, __ _.Qtl::.9..'l=_~~l~'L___
also known as ----c;.-!il~f-h{ .I':1uhlc".... To:
---....-.---, ~....-- ..... . ,., Register of Wills for the J
..~_____._. Deceased, County of _e.... /.,10 <"I t, ~__ In the
Social Security No. J1? -,Z"" u'l...2"--_____.. Comlllollwenllh of PennsylvBnln
The petition of the undersigned respectfully represents thnt:
Your petltloner(s), who Islare 18 years of age or older anthe execut.1l.1'){
In the lasl will of the above decedent, dated I~ ft'..l.....dL----
and codlcll(s) dated, (1','1,0 _______ .,,~~___,
__ named
, 19f1.-
(5lnle relevant citcHm~lnl\CCS, e.g. renunclntlonj death or executor, etc:,)
Decendent was domiciled at dcath in c..u!"~!.d,, ~ A _ County, Pennsylvania, with
hlj '.Iastiamlly or principal residence at_-!" ..s'"l::::-I.c.LL_:1!l"4 . m.Ot/"","" '"."
~A, l!Lo"'.l::.-_~"JJ.1,'~Sf"'~' -hlu-J",\/.. T)
(II~1 street, number alld mUfldpallty\
Decen ent, then .,j- 3 years of nge, died ----..LY1--fl.ach__.....L ,P , 19 't 7
at M.< d, (e" '\-<'("--, I~ E' R ::"11~ \j P 1L-_l2.ill{PJJ::u,l (()
Except as foil ws, decedent did not marry, was not divorced and did not hnve a child born or adopted
after execution of the IVlII offered fOT probale: was not the victim of a killing and was never adjudicated
Incompetent: A). ,,<,..
Decendent at death owned property with estllTlllled values ns follows:
(If domiciled In Pn,) All personal property $ p.f> S"7, 5-0
(If not domiciled In Pn,) Personal property in Penns,vlvonla $
(If not domiciled In Pa,) Personal property In County $
Value of real estate in Pennsylvania $.
situated as follows:
WHEREFORE, petltioneT(s) respect fully regucs (s) the probate of Ihe last will and codlcil(s)
pr"'enled herewith and the gTant of letlers_::Z; 4""~fc, 1 '
(lcstamentarYi admilllstnUlon c,l.a.: administration d.b,n,c.t.a.)
theron,
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t ~~~~. '
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1l,g <'0 S,~~ t '- &.. ___
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30
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH 01" PENNSYLV ANIA } 8S
COUNTY 010' ___ CU~1BER_LAND~_h__'
The petilloneT(s) above-numed ,wcnr(s) or uffirOl!s) Ihlll the statements in the foregoing petition are
true and eortcct 10 thc best of the kilOw"'dge lInd belief of peillioner(s) and that as personal represen-
tutive(s) of the ubovc decedent petitioner(s) will wdlun'l truly [Idminis er the estate according to law,
;:( :- ) , r:: ,;'
Sworn to ,01', affirmed ,.~nd sub SCribed~' 4,<:' ~". -::.~ ~u0l'
before me this. 26 H .___ dll~ of _~_._____.._.
-l;th~, ., ~~RCfL-.,.-z:.-1i )(11y)9h, ,~-\T---"---'-----
. LlLl.&.f___J\..!--I-/.LU .L!;f_,.,_- ____
;' RY C LEWI S Register ,(.. (-J-.----------.-
\ 5' Ilo(1 - \ q
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No 21 - 97 - 274
.
Estate of
GARY P HANLIN
__, Deceased
DECREE OF' PROBATE AND GRANT OF' LRTTERS
AND NOW __________J'1Jl..~.C:~}Ji_L_.___ 19._~_.., In consideration of the petitiOn on
the reverse side hereof, satisfactory proof having been presented befoTe me,
IT IS DECREED that the Instrument(s) dated.___._APRl.~ 29.. 199~__
described therein be admitted to probate and filed of record as the last will or
GARY P HANLIN
------rrSTAMENTARy
KATHLEEN E HANLIN
and LelleTs
are hereby granted to
FEES
Probate, Letters, Ete:, , , , , , , , ,
Short Certlflcates( 1) , , , , , , , , , ,
Renunciation """"""""
X-PAGES
JCP
Filed
$ 40.00
$ 3.00
$1~'
$. ~.O()-
TOTAL - $ 60.00
, ; , , , . ~~Rq ~, F,6,. , ) ,9,~ ~ , , , , , , , , ,', , ,
PHONE
ATTORNEY (SUp, Ct. 1.0, No,)
ADDRESS
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Called Executrix on 3-27-97
lto 9-1 '
Thi~ l~ III I nil!'\' d),1I thl' Itl!lln\l;lliU(llll'II' {"1\'l.t\ i~ llllli'cdy io!),nl ["Iunl :It\ 11\i~',ltt,d [ntlllcl(,' oj ik,lth dlll\' IiiI'd \\idl Ill\.' ,I'
I (H,d 1{('I',i~\I;\r. nil' origillalu'lIillLlIl' wtll Iw fnrW,lI'dl'd hi thl' "'lilll' ViLli H\.Tlltd', {lrfiu' lilt PVllll.llIl'1l1 liliJl!'"
WARNING: It Is Illegal to dupllcato this copy by photostat or photograph,
No:
1111"";""""'" ~
j,,'~~\.1~ OF P(,;;.,.""
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MAR 2 0 ftB7
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4139866
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Pate
COMMONWEALTH OF PENNSVLVANIA . DEPARTMENT OF HEALTH' VITAL RECORDS
CERTIFICATE OF DEATH
~r
Gary P.
UNOfA,DAI
"'" -
Hanlin
OATfO#lImli:-l 61f111IP1.AClIC"V~
\1,\<j<'1ll,~~,'''''''1 I $lr''''FOIlt<JI1CQl''~IY\
9/3/43 BO timore, ,,,,,,,,,,",.[J ",,[.:J
, .Mi~._._ ..
NA"'~ I" l'<.i ,"'I'~,hOO 11''''' l/f<Plll ~ "",n~' WAS DtCEO€tff Of' fllS,.,..111C O(llQlH'I
l1i vers i ty Hospi ta l-Hershey Med, Ctr. :~):l?Il~~'r""cuban,
'"
., Male
SWI'I~tNU/,l"R
SOCIAl9jCURIN NUIol6€"
. 18b _ 34 -
0934
V,lJEO'Wffi.MO,.,"o.y,'tI/!
., March 18, 1997
::I'rIO
CITY,IIOAO.TWf'Of A1H
Derry Twp,
I\ACE.Amt!lI:Inlrd.n.!li;;II.wiiU'~
,,-,,,
white
1L-___
Sl.IA'IW1NQ 9POUSI
I",..I'~"',,",*,""'I'II
DI! DI U Al~lO!L.-.. KIHDOfIk!SlNU~@I},U"L~ ~to:R~~~'fJii~r Ol!CI!~t{1'SU)UC.(llON ~~:~~~~~~~
(of...,.~.~~u'::~;r -me) No[3 E~~~~"?'~':--'-' OM>r~~(SpIo.,;o'yj
Truck Driver ,~~-n01\ I. . to-ill _~.~ 1I~",$tl ., Murried.
OIC'Oit(l',u.1,/l.ItKlAOOl\n9(S1IM1.C.tyI~ ~.l'PCod.1 OECEOENl'lI pennov van a []
6 S. I,oc"Ust Lane ~~~~:,""11 Ih.SI.IC-----.....-!/--=-----::tdtnl "a.,. .......a.<;~ntll'rfd"'____._~_~.___~_r.p
Mec han i c 8 bu rg, pa ::~;~'~~"r' I1b, Counry-:.':.~:;~~..~~~~-..-~ ~::~1 ......!.~,f] ~~~~ gf .m__'_c~~~
\lOTIiEA'SNAl,l!:lf;tl M<l<lIn.I,I.l>loI"s.,.n"'Tdl
" sara BurkhoUer
INfOfWJ.N16'fl r\lAlllNO AOonli$S(!;I'N1 CIlyrTt;...n, f<ol'~ l(>CO<l<ll
S. Locust lane., MechAnicsburg,pa
OATEcif:C'iiSi'oSlTlON --- "lACE Of OlsPOSlrlOH, N.n..OIC...,-.;IfY, Cr.(1'I"~ lOCATION. c..yllown. Sltll, f'll CodlI
l'A""11l,o.!._l ",OM/Pile"
Mar 21, 1997 Newville Cemetery
1110. c
J~f'lS{ij,liMiEii
, _~~~?118~'7-L
..""'boNtgf"'1.~.dllIl>CK<:..."Itd.,'/ltI>m<l,"Il.,nlIpI"....llld
~-....,,'fiII"'1
_[J
Newville, pa
'd
rU:i.lEAAOAOO!\(SSOfF-'ClllT'(
Sullivan 1", H, ,51 N. 1';nola Dr.,
lICE~-- JO.4ESKINllO
tl,lor""',[);lt~l
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.....s CASE flEFEflA(() TO IollE00CcU ~XAMIN\lfVCOAOHEfll
\'!ol(] HOD
{,jnola. pn
~~IdD'f "--'- DfA1tt O-;;EI;O"'J<"'!OOE"'D\I,l~,OIY,....MI
--..~.~.. B ' ~ b () , 1/)1.-- /r" 7
_ i) -Llo'l (),t'( j !1.....-
If. """ It Intlt "'" ......_. "'I"'. Glll'If>1I*l1~ ..lWeI> ~..-I'I>oI<MI\h 00 n'" .,.....t IN modi af<lyWlij, ,...,;/) u...",.act tUJllt.COl'f ,,'''1, I/>oXII GI 1>0161' IlluIl ~wro.rml1.
LIII OortfON e..... on Hd>_ c~b4tol"~
.___....,11, I -::.(.f1~LI~- .t!Ja::t'~L.._---~C=-
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OUITO(OO,l.!jACQt.IS(auHIC~~ t
d .__.'.'_.n. _._..____.._..._. _ __,__L
"."'VlOI'''''.."O' ",""~''''''N" [J """",,","" I"""'''''' ',"""MWOOKl ""''''' ""',"'",,,,<<,,"",
~Z~[~~]"fl~~US['l :.::.:' [[[~) ::~1l1Ql1"1\ (r:JII:'~O~~1 ___..._ __~" ~_[']r::__Nor~w*-~.__.__.__~_~__~
"" __. No! _.. _ C4<IldOOlb<t~(lrI""""" _ I'LACIOf'lkJUfl,Y,AlIv1<Nl,lJtm,llt'" IICI~o/lll:" loc.o.nONISU'" C>l'IITown SIllI>l)
~lI'ttA(CtI4<'.h~:1 II. ------.-------* SiaN lJflEANullTl l:lIFIf:A t---~---"---
.Cl"'.,Yll'fQ'HytItIANII'IlI"'''''''C4lbll.r>IJ..u...o/doI.rt>..f',''''h.A,..l'I.y1o<:....1>~.I'l'''''"Jj-';"'I,,,,.,r'.>Nlwnl'l~II<lI\OII,lJl ~~"'\.>.~
,.......".,.M._,...h'""...~.''''''""~'."'..-''.."'................. ....=.''''.''~l [J Ik~~~""ff2'\~~1()AIEH-iiEp,..'~;;;-~.'Illi\ _ h___
"llO+IOIJttClftQANOClI'lTl'YINQ'IW.lC.AN(PI,I"".."'b"r'I""'''''Jj\(;'''il<l~~~..'dc..1/,....lu'~',loIQI,kI.~,1 V ,(. f) ~~~j'l \ t~ ~ [. .r' k f~!? ff('t"1
161he1tM'.I""~r>o...IItd9.,""'.lhQoCC~'''t(,.IIh4CImol.6.C...''''jII..H>,.r.:hl~'''(1>...ul.(llll1dm.nII.t u ,I.''''' ' ~ l HLt~,~lk ~- - .- .- ...-~- lIt - -~ f -- - - --~
IIAME ANO A.OD/1F.SSOfPEn~ NWlIOCOf,lf'1f.1EOCAU!)EOf DEAlt!
,...OfC...l U.....1NlftJ(;Of!ONIA 1(loI~'" /II hI'" I)( !>@!J'/-'VIJAO
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C,e:~TIFICATION OF NOTICE UNDER RULE 5. till
N.me of :::::~nt'I1~~~
O.te of
Will No. ~ I ~ 9 ?-;}?'I
Q
di/ /,;..
,
Admin, No, o?/~ f'?0l7$/
To the Regis ten
I certify that notice of beneficial interest required by
Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to
the following beneficiaries of the above-captioned estate on
I
Name
~1tf),/~.e"" €'. ;.t... II ~
Address
c; ,J' (oc:..tAd (,fI,J,{I1tGh. PAI?".!"r
Notice has now been given to all persona entitled thereto under
Rule 5.6(a) except
G'
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Signature
Narner&ilu , e. Ji.. /,,,'
Address~ S LOCL./-t L.N
fi't(C'~ ~ "I{C~ t '!!:::J (f,4" I? d~S~
Telephone(~~ 79c'. 1S-7~
Date I 7/1/917
,
N
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, 1
Capacity: .--' Personal Representative
r,:.
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l'T''J
Counsel for personal
representative
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I~OR OATIS OF DEATH A"ER 12/31191 CHECK HEAl
IF A SPOUSAL _
P()VIII.T.,Y, CAlDIT IS CLA)JoIIl!Jl_______ ___
PILI NUMBEA
2~ 97 274
COUNTY CODE YEAR NUMBER
- n_ ___ __
DfCEOHU'S COMl'lEH AD(JRES~
REV.ISOO EY.. (l.q"'J
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t~
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISniR OF WILLS)
COMMONWEAlTH OF PENNSYLVANIA
OEPAR1M[NT OF REVENU~
om, 280601
HARRI~8URO, P,4, 17118.0601
DECEDENT'S NAME (LA\T. 'I~~I.""ND '~~OOLE-I'Nit;':tI
. .......-. --
.--.-.-.---.-
Hanl!Il..__~___ ___ P, _[_
!lOCIAl t>>ECURlfY NUMaH IJAH Of DEA.W
186-34-0934 ______ _.__ ___, _)- ~8_-97
ll' ."II(,I,ILI) $UR'o'IYIHO S'OU\I'5 tlilMf IlASl II~'J! MW MI(I{ll! INITIAll
Hanlin E. Kathleen
6 South Locust Lane
[D.....TE Of 81RTH ha' b 1
Mec nlCA urg. PA 7055
]~OClAl ?f~~*~-~u~BeR-'" ~?~'~r~--S~ff~v~~EE INS1RUCTIONSJ-.-,.___..__n___...
_ _ 187-4~-9'l62 ,. ,_J______~_______,_____
[~ 1. Original Return LJ 2. Supplemental Return [J 3, Remainder Return
lfor dale! of death prior to 12.13.82)
o 4, Llmlled Estatel:J 40. Futuro InhHesl Comproll'lhe [] 5. Federal Estale Tax Return Rflquired
{lor dole. of deolh ol1e, 12,12,B21
~ 6. De(edent Died Testale [1 7. De(edent Maintained a living Trust
{Alloch copy of Will) {Alloch copy 01 Tru"1
~.L CORRI.PONDINCIAND CO~fIDINTIAL TAlC INfORMATION SHOULD BE"DIRECT,OlO,
NAME COMPLETE MAiliNG AODRES$
~
lil
frl
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b3F~
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__ 8. Total Numbor of Sofe Deposit Bo)!;es
t'J8
co"
"z
8~
Johnna J. Deily L Esquire
TflEPHONE NUMBER
717 243-6222
_____.. 26 W. High Street
Carlisle, PA 17013
no
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';-1
-.i
'I. RAol f.lole (Sch.dul. A)
2, S'ock. ond Bond, {Schedule BI
3. Closely Held SIocklPortnership Interest (Schedule CJ
4. MortgagBs and Notes Receivable ISchedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule EI
6, Joln'ly Owned Proporly ISchedule PI
7, Tronsfe" ISch.dule 0) (Schedule L)
8, Tolol Gruss Anets (totalllnes 1.71
9. Funeral Expenlcs, Administrative Colis, Miu:ollaneous
Expen.e. (Schedul. HI
10, Debls, Morlgog. Llobllille., lien. ISih.dule II
11. TOlol Deductlo", (10101 Lines 9 & 101
12, Net Value 01 Estate lllne 8 minus line 11)
13. Charllable and Governmental Bequ8sh (Schedule J)
14, Nel Volue Sublocllo Tox Illn! 12 mlnu. Line 131
15, Spou.ol Truns/or. (lor dole. 01 deolh oher 6,30,94)
See Instructions lor Applicable Percentage on Reverse
Side, Ilnclude volue. from Sch.dule K or Schedule M,)
16. Amount of Line 14 tOKable at 6% rate
llnclude values from Schedule K or Schedule M.l
17. Amount of line 14 tOKablo at 15% rate
llnclude values from Schedule K or Schedule M,l
18, Prlnclpollox duo IAdd lox from I In.. 15, 16 ond 17,1
19, Credils Spousal Poverty Credit Pdor Paymenh
II I ---------------_________
121 __..._____..___.___.
( 31__..__________
(4 I ____ ,_____
( 5 I ---.-2,.3Q9...52.
16) _
17 )
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(B) -7..309 51-____
.,------."
,t,
8r552.00
19 )
1101
111) 8,552.00
112) ___"'___~..___.._
113)
1141 _0...0.0.
0.00
,x,_" ___.u..OCL.___.
1151
116}___
x ,06"
1171 .___~m_____________x ,15 .
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S
118)
Discount
+ ____.._______.m. h___ -
Interast
1191
(201
+ ___._ ._____m__.__.
20. If Line 19 is greoter than Line 18, enter the difference on line 20. Thi51~ Ihe OVERPAYMENT.
aD
Check here if you ore requesting 0 refvnd of your overpayment '
0.00
21. If Line 18 it greater Ihan line 19, enter the difference on line 21. This is the TAX DUE. (21)
A. Entor the interest on the balance due on Line 21 A. (21 Al
B. F.ntfH the total of line 21 and 21A on line 218. This is the BALANCE DUE, (21B) O_~_OO.
___.___ Malc.,S~.!_~Ic__~.~~~~~!_~~m~!~~!!_~__o.f._~~I~_~__.~_~.n_!__ . __. . __._____.~___. .__.. ____._ _ ___
--- --.. ~ BE ~~.RB TO ANSWEA AUQUEST!PNS ~./IIIiEvI~!E SiDE)ND TO R~CHECK_MATIf __<(~.__.-_.------
~~der penalties 01 perlury, I dedofll thai I hove examined this return. includinCJ accompanying SChlldullH ond stCltomonlS, ClrId to the batt of my knowledge (Iud balin/.
II II true, correct and complete. I declare thell all HICII eslote has been reported at true market value. DaclarCltion of preparer other than Ihe pOr\nnol roprO'DfltClti'ffJ 1\
based on all Information of which preporer hOl any knowledgo.
jloNpuRr'Of~E$ONRSP. trrfOR filiNG R-E.TURN.~-----AbDRt~~-- .------- ..m__.. ---
s"2~ . (\iRiriis'Nlfr,v;-SL L:fuM,~/,t..,/U, tfhl,,,,,,, J 1'1V') _ L;~_ );>"..\5"
__/_L,",!!,'I!!J'~ ,sLCh ,V I I, (I t)~ I i.,
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SCHEDULE H
FUNERAL EXPENSES,
WMMONW!AllH Of "NNSY1VANIA ADMINISTRATIVE COSTS AND
'":~in::;J:;:=t:-,._ . M:~LLA.'OU"X"."~:,~::. p~ .~... - _ .~
ITEM
NUMBER
"------_..
A.
RIV1'IIHtl'88j
1,
.
DESCRIPTION
AMOUNT
Funeral Expenle"
Sullivan Funeral Home (Enola)
$4,339.00
1.
B. Admlnlltratlve COlt"
2,
3,
4,
C.
1.
2,
3,
4,
5,
6,
7,
8,
Personal Representallve Commission.
Social Security Number of Personal Representative:
Year Commissions paid
, -
Allarney Fees to Said is , Guido, Shuff & Masland.
500.00
Family Exemption
Claimant ...Kathl"An H"nl in
Address of Clalmont at decedent', death
Street Address _.n SOlltn LocusLLane-
City Mechan~csburg State PA
Relationship ~ 8pr>"""
3,500.00
Zip Code 17055
Probate Fe.s
Register of Wills, C1,llnberland County
Mlleellaneoul Expenle"
Title transfers for vehicles
Advertising - Cumberland County Law Journal
Adv~~ising - Carlisle Evening Sentinel
.60.00
60.00
45.00
48.00
TOTAL (Also .flt.r on line 9. Recapitulation)
(If more Ipaee II needed, Inlert additlonollhee" of lome IlIe.1
$8,552.00
('orU10H\.'n~^J.'I'1l of PJ:'~H.sYI,V^llr ^ I
c ('
,.),1
I
,('(lIIIJ'l'Y OJ-' CW\I1J:r\l,r-rw
l'Ie, GAilY 1', JIM1L,lNr !:ll\'IAlW E, GUlfJO Lind OI.N~ M, t1cNALLY
the Testator. and \\'itncssea f respectively whose names /It'e s'I'Jned
I
I to the f oregoi 1,'1 or attltched i nstrulMlnt, be.ing first duly SlIorn,
I
I' he.reby declare to the tlndon.d,gned authority that the Testll.tor
! do
signed /lnd e,xecuted the instrum(,nt as hi s Last Iii 11 and ',l'eslamel~t
'and that he signed willingly and that he executed as his free and
;Yoluntar~ act for the purposes therein expressed, /lnd that each
,
fofthe witnesses, in the presence and hearing of the Testator
I
r signed the Will as witnesses and that to the best of their
,
i );no\iletlge the Testlltor was at. the time le or more years of ago,
,
, of sound mind andll~der no constraint or ucdue influence.
/),
v---k~,~
'I;
':;
II
BUbscribed, sworn to and acknowledged before me by GARY P.
,
i' IlA~WW', the Testatorr and subscr j bed to and 8\lOrn or l'I f firmed to
I'
SAlOIS, GUIDO: be::0i'e r:ie by l'D\','!\RD t.
& MASLASD
26 W, High Stre"l
Carlisle. Pl,
(;U:~DO i\nd GI.N~~l. NcNALLY
!i wi tnesses,
[i
II
Ii
Ii
I'
II
II
'I
I:
d~~ day or
I 1991.
I\r'v..e '
this
NOT ARIAl SlAl
MICHEllE l. lANDIS, Nc"ry Pvbllc
, CJrh~le B,j(~, C'J:id:.~Jdnd County, "4,
My COlllmlll1on !XPildl April 25, 1994
Ii' I.
I ) r,J//'/
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
lURE AU OF INDIVIDUAL TAKES
INtlt:RIUHC[ TAM DIVISION
OlPl, l80601
tlARRlllUAU, PA 111tI-0601
HOTlCE OF INtlERTTANCE UK
APPRAISEMENT. AI.LOWANCE DR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAK
11 - 03-97
HANLIN
03-17-97
21 97-0274
CUMBERLAND
101
E---.---A-.ounf.R..iI loli-'.. i
-===.._._-~"'==
---------.
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 RECORDS ~
il"Eli: .is;,? - E;C - AFif- ((iF 97T"iloY i CE - OF - YNHEil"I;: ANc E. "fAx - ilP pilil is E j,fEil:r; - AL i"owA 'tic E - (ili' - - - - - m - - - - - - - --
DX9ALLOWANCE OF DEDUCl'XONS AND ASSESSMENT OF TAX
GARY P FILE NO. 21 97-0274 ACN 101
DA TI!
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
JOHNNA J DEILY ESQ
26 W HIGH ST
CARLI SLE
PA 17013
ESTATE OF HANLIN
TAK RETURN WAS 1 1 X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED aNI ORIGINAL RETURN
1. R..l Elt.t. (Schedule A)
2. stockfl and Bondll (Sched,ll. B)
S. Closely Held stock/Partner.hip Int.r~.t ISohedule C)
4. HortAa;../Notc. Receivable (Schedula OJ
S, Cash/B.ok Oapo.1ts/Hiso, Par.onal Property (Sch.dule El
4. Jointly Owned Property (Soh.dulo FJ
7. Tr.n.1er. (Schedul. ~)
8, Total A.set~
) CHANGED
(1)
(2)
(3)
(4)
(5)
(6)
(7)
,00
.00
,00
.00
7,309.:.21..
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9, Funeral Expen.es/AdM, Co.t./Misc, Expenlft. (Schedul. H)
10, D.bh/tlod"aga Lhb1UUe./Lhn. (Sohedule 1)
11. Tohl Deduction.
1" Hat V.l~. of Tax Return
15, Charitable/Gowernfiantal Sequa.taJ Non-electad 911! Tru.ta (Schedule J)
14. Het Velue of Est.te Subject to Tax
(9)
(10)
8.552.00
/,
c_
*
....J.O..
1111
(12)
(13) _
1141
tn.IHIIlIf'IU.tll
GARY
P
DATE
11-03-97
NOTE I To in.ure propar
oredit to your aacount,
.ubntt the upper portion
of tnt. f,orll with your
taM pay...nt,
7,309,57
p,~~~ no
1.242,43-
,00
1.242,43-
If an asselsment was issued previDully, lines 14, 15 and/or 16, 17 and 18 will
reflect f1,gures that inclLldo the total of ill returns auessed to date.
ASS~SSMENT OF TAX:
16. Anount of lin. ]4 .t Sp~u..l r.te CIS)
16. Altount 0" line 14 hxab.la .t Une.l/Cl.tls A rate (6)
17. A.aunt of lin. 14 tax.bla at Coll.t.ral/Cla.. Brat. (17)
18. Principal Tax Due
NOTE I
TAX CREDITSI
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (t)
INtEREST/PEN PAID (-)
. IF PAID AFTER DATE INDICATP.D, SEE REVEASE
FDR CALCULATION OF AD61TIONAL INTEREST.
,00
,00
,00
K ,00,
K ,06,
K ,15,
(18)
,00
,00
,00
,00
~:OO
,00
,00
,00
IF TOTAL DUE IS LESS THAN .1. NO PAYMENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU MAY 8E DUE
A REFUND, SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
AHOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
I:
,
I"~j
IF;
__:I
(...Yl)
RUERVATlOHt ht.t.. of deGedent. d~lnt on or blfor. DtCllab.r 12, 1912 MOO if any'fytur. Intlr,.t I'; thl IIt.t. h tranlflrrtd
In pOI..I.lon or Injqy.-nt to CII.' . (oolllt.rll' btneflcl,rl.. of the decodent .,t.rth, .~plr.tlon of any ..t.t. for
l1fe or ~or y..r., the COMQnw..lth her.by IlCpr...h r...r".. the r JJht to apprah, ,nd u.u. trln,'.r tnhtlr it.not 18M"
.t the llwful Cl,.. . (ooll,t.r,l) r.t. on Dny '~~h future Int.r..t.
PURPOSE. Of
HOTICE I
PAVHENT I
REF\JNb (CR)f
OBJECTIONS,
ADHIH
ISlRAlIVE
CORRfCTJOHSI
DlSC~T I
PENAL TVI
INTEREST I
To fulfill the r...irlant. of SICt10n 2140 of VI' InhlrltanClI end htatl T'll Aot, Aat 21 of 1995, (72 P,S.
Section 9140),
o.t.oh the top portion of thl, Hotlel ond tub,lt with your p'Y~nt ~a the Rttitt.r of Willi prlntld on the rlv.r.. ,Ida.
~~"INt. Clhae~ or .on.~ ol'Mr Pll~lbl. tOI REGISTER or NILLS, AOENT
A rlfund of . tlM crldit, whl~h WII not rlqul.tld an thl TaM Rlturn, 'a~ bl rlqul.tld bV ~oMPlltlng an "Appll~.tlon
for Rlfund of P"""~lllanil Inherltancl and Eltatl raM" (REV-lSU). AppU~at1onl II'I a"aUltlbla at thl Of flu
of thl RIgtstar of NIll1, any of thl 23 Rlvlnul Diltrlct Ofll~'I, or b~ ~al1Jno thl IPloJal 24-hour
anllHldna 10r...JCI "",,*,ar. lor for.. ordlrlngl In Plnn.ylvanl, 1-800-362-Z050, outsldlPennnlvanla and
within Joo.l Harrltburg ar.. (717) 187-8094, TOOl (11) nZ-U52 Hlndng IlIpalrlfd Onh),
Any plrty In Int.r..t not ..thfhtd wHh the appr,l..",nt, Illowan~1 or dlsallowancl of Otductlon., or ......Mnt
of taM (lnchldlng discount ar Intlra,t) U Itl(lWn on thlt HoUoa lu.l ObJlot within 11Mt~ (60) da~'I 0' rttell,t 0'
this Notlcl bYl
uwrlttan protelt to tho p" Olpartalnt of Rllllnul, Board of App..1t, Olpt, Z81021. Harrhburg, PA 17121-1021, OR
--.II~tlon to ha"l the .att.r d.ter.ln.d at audit of thl ftccount of thl Plrlonal reprlslntatl"., OR
--aprl.1 to thl Orphans' Court,
Flctull Irrors dhcuvlrld on thil a.....lllnt .hould bl Iddt'''lIlId 11'1 writing tOI PA Olpart..nt of RIVlnta,
lurtlMl of lndl"ldull TIM", AnNI POllt AUII..lnt Ravl.". unit. Olpt, Z80601, Harrhbura, PA 17128-0601
PhonI (717) 717-6505, Sill pIg' 5 nf tha bookl.t "In.truoUonl for Inhlrltano. TaM Raturn for I RIII~t
o.oedlnt" (REY'ISOI) for an 'lolplanlltlon of odllJnlltratlval1l corr.ctabl. arrorl.
If In~ t.x due h paid wlthJn thrl. C:U callndar lIonth. Iftar thl dlca9nt'v c.ath, .. fllJa p.rc."t (!iX) dllcount of
the taw plld i. allow.d.
The 15i: tllC allnCl.ty onn-plrtlll1patlon plnalty h ~oltJlut.d Ofl tha tottll of tha t1lM and Intlrllt .n....d, and not
paid baforl January 18, 1996, the flr.t day aft.r thl and of tha taM aana.ty p.rlad, Thl. non-partlclpatJon
panllty 11 appealablo In the IIt.a 11ItKlnar and in the thl .11II1 tl.. p.rlod a. YOU would IPPI.I thti taM end Intarllt
thllt hat bean .......d as Indlcahd on thh notica,
Int.rut 11 ch",rged blglnnlng with Hr.1 dill' of d.lInqulnc)', or nine (9) lIonth. and ana (1) day frol ttMI dltte of
dI.th, to thl dati of paY'lnt, TaM" which blc.., dllinqu.nt befor" ./ttnullry I, 1982 b..r Intar..t at the r.t. of
.IM (6);) plrcllflt par annul I:alculat.d at I dally rlt. of ,000164, All taMIlI ",hleh ba~aH d.Unqu.nt on .nd 1ft",
Jlnuwry I. 1982 wIll bl.r Intarl.t at a rlta which will vary froa oalandar y.ar to caland.r y.ar with th.t rat.
announcld by tha PA nlpartlant of RlIvlnul, Thl IPplIoahl. Intlrllt ratll for 1982 thrOUOh 1991 .1'11
'!!!! Intarut Rata D.Uy Interl.t factor' ~ Intara.t alt. Ollly Internt factor
1982 lOX ,000548 "81 'X ,000241
1911 16X ,OO04S1 1901-1991 11i: .ROnOl
1984 It:( , C~O:SOI 1..2 'X ,000241
1915 Hi: ,000556 1995-1994 7X ,000192
I." 10;( .000214 1995-1991 .X ,000241
w-Intlr..t I. cel~ulatld .. folloWl1
INYEAEST = BALANCE OF TAX UNPAID X NUNBEA OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NoUel tuuad aftlr thl teM bloo... dlUnquent wUl rlf1.~t an Int.rllt celculaUon to flft.." (15) din
b.yond thl dat. of thl ...a'I-.ot. If pay,,"t 1. aade Ift.r thl Intlra.t c~utatlon data .ho~l on thft
NoUCI, addJtlonal Intar..t ....t btI caltulltld,
9--;;- <..':>9(:)
(..-
Internal Revenue Service
District Director
Dapartment of the Treasury
Estate Tax Closing Letter (This
Eltate of:
8anJamin Rudolph 88dl~
Decedent's Social Security
Number:
195'-32-4545
Date of Death:
03/11/97
Person to Contact:
J, CapobiJrKo
Contact Telephone Number:
(215) 597-1976 e~t 146
is not a bill for tax due)
Date: MC-I>' 12, 19913
DDB & T Co. Executor
213 Market Street
Harrisburg, PA 17101
Our computation of the Federal tax liability for the above
estate Is shown below. It does not include any interest or late
payment penalties that may be charged. Other penalties have been
considered in the computation of net estate td~ below, You should
keep a copy of this letter as III permanent record because your
attorney may need it to close the probate proceedings for the
estate. This letter is evidence that the Federal ta~ return for the
estate has either been accepted as filed. or has been accepted after
an adjustment that you agreed to.
This is not a formal closing agreement under section 7121 of
the Internal Revenue Code. We wi 11 not reopen this case. however.
unless Revenue Procedure 85-13. reproduced on the back of this
letter. applies.
If you have any questions. please contact the person whose name
and telephone number are shown above. Thank you for your
cooperation.
~~.~
DL,~tl'lct Dil.~(:tor
Tentat Ive T,i1x..",..........,. , . . ., . . , , . . , . . . , , . , , , , , .'1;486,089.76
Le:s:~: Aggr"gate gift taxes loayable
(for,glfts made after 12-31-76).,'
UnIfied Credit...................... $192:800,OC
" Credit for State death taxes......" $ 51,304,52
J~rCredlt for Federal gift taxes
(on gifts prior to 1.-1"77)."""
CredIt for foreIgn'death ta~es....."
Cr",dIt for ta~ on prior tran:;;fers".,
Tol:al subti.dctIons.............,...,.,.....,......",., ,$244 ,l04 ,52
NE:t ~'!:.;t:at..:' t.;)'!< . , ..... . .. ,.... . ... ..... .. . ,"........,;,. " ,'$241.,9a5 .24
Generation-skipping ,transfer ta~...,.,.....,.,.,.,..... .$,
EX(.:e~1s>Acc-urnul,atlonG ta.x"..............,...;;.,'......, ,$
Pe ilO! 1 t I as, I f any.,......".......,..,.."..,.,.."".., $ ____
-_...__.~.,...~.._.._....,"-_...-.~----- ~---~----,---,,~~'----'--'
P. 0, Box L,040 Phila.. PA J, 9105 Letter 627 (DO) 614
Rev, ....... M.M
Sl!CT1OH 1, I'UR~
The PUfl'OM 1I11hi.t tf'WftlM' pml;t.
du~ it 10 unpl.lly, \lpdatt. aM r.,
uac. 1M .:oo4itkMu we (ann itJ; RfV,
1'TocI. 1S-11, 191'-1 C,O. st., urwftt
wftkl'l . elM cio6ed i(tln' eulftwulIO
h, u.. olne. of .. ObtriC1 Dh<<1ot of
IO(CfMI Pttven!0'4 1M., be t<<lptntd (0
cnak, La tdjl.llttMal \lafavor.bl. co
1M laIpl)'Q', nu. r~m..... "O<<'dUlr
We a)8WU . U. (QOII aU indlWYfI
IbM "-ribc:t (I) amain COM'''U by
lh~ c;tf'\'l(t ""tIft & IUp.llytf ttlu do
I'\ot ronltllutc 1ft f..Mlln"lIan, 11l1p('('
lion. or reopo:mnl Q('.an t'um!ll&hon,
W.::I.{21 t'Cttl.inlrpet O(CI~ In .....hlch
rt'CQnl~'llan is noC cOIl'ldered ~
a'Opcnin. of 1M cut.
SEC, 2. CHAHOES
01 s.c,,110D ".OH6~dl 11 amtndf:l1
10 reOC'C1 an incrc;t~ under ~ b40~ of
lhe rnl~f"\11 ~:Vt'<I:,je C.J~h: In 'h~
thrC1hold Amount o( O'icrp.)'mcnt
lubl~ 10 JOin! CommUlC'C tl1Vi(w
(rum noo,oco to S 1 ,00>,000.
.02 .-'\ ntw ~~lon 4.01lil is &dd<<l
to clarHy thai cerllin ~OnlaCII with
Coordinated r!umination Ptosram
("CEP") UUP&yc'U ..~ not COnIIY'
(red curnin.a!iont or illsp<<\ions of
boolu of a<<ounl for purpo$t1 of
I 760\(b1,
,01 A new slK'tion 4,02(8) is ldd~d
10 pmnll I i<<ond ilUpc<;tion or J
CEP tupayt1't books o( account
w1!h respl:C't 10 a pa.nkular 1M year
undtt ~&in ctrCumtllMCS .and con.
dltiollS.
,1)4 ^ MW ~jon 4.,;)2(9) is added
10 tlllt tMl a conllet by the Servic~
....ilh I l&Apay.:\' punullll to lfi Ad-
YanQe Priein. AlJlCC"l'MIU (",",PA")
prefiUn. con(<<tnCf, or the evalualion
and Pfocus.in, o( in ^P^ requC1I,
lruru~ repor1. or rtncwal requesl un-
dtt R(V. Pro.:. 91-U, 1991-1 C,B,
U6, i$ not u. eumilUlion, jru~'
lion, or rcoptnin,.
.O~ ^ MW \oC'C'lion 4,02{IO) U add~
10 ualt lllal &II adjUltmCni 10 a
tUp'y<<'1 incolne IIX r.,urn mslnl
(rom .. di.screpucy dlKlo* dunnl
Empl.:lyee Plans and E.lempe Orlaru-
z.alioru I:'OmplLaI\CC' K1lvlIic:s doet.- ,hot
C'OrucllUle an e.uminMlioll, iru~iQJf" .
or reopminJ if lhe loJwnmenl IS nUl
mule in conjllllction Wltb In cuml'
nation of lbe lupayer', income 1U.
rnurn.
.06 ^ M'W ~Iion 4.02(11) is Ideled
10 IIIle IMI I conlK1 'tltith I llUplycr
to ~valUl;le Ihe tu~~r's datI pro.
ccuin, Ind w:ounllf\t syUtms in or.
der to de1ennine ~hC'lhcr lhe lu~yer
may Ilmit iu retention o( mIdline.
t-tntlble records, (or purposC1 or Re\.
Proc, 91.19,199'.2 C,B, Ml, I' nOl
an eu.mination, intl)('C1ion, or re.
opcnm.
SEC, ], SCOPE
This prexedure pemlni to .111 ~u<s.
r~ptdleu of lype 1)( lv', 10 wl1l<:h Ifle
pnor ludit lnd oonlmncc ICUon, If
any, (Jul not e'lcnc! beYOnd the JUri,.
dl<:1ion 0( lht urncc o( Ihe DnUI,1
Ditmor. It dOlM not Ipplr 10 ~.tH,
prc-viously .:loSt'\! .lfler .;on~ldCf.1110n
by ,,,"ppc.'lls Of nee I or DislrlCt (Olin,
w-h.
SEC, 4, OEPIHrTlotIS
.01 eloted Cu.:
{II ^ cne "Irtfd U llle JUIlI,;t
:evel It .;onudiC'Ted clOW'd 411en lh"
lupayer It noUricd 'II '<liltHnl, a(tu
Jhulcl confmnCf. i( an,', of adlll\!'
menlt to ItA liabIlity or ICCepll11U M
:he IUPlyn'\ tnUln wllhool ~l'Iln'f,
(2) ^n unallff'd InClIme, C,UIt', or
11(1 IU CUI II conlidued cloWd
wncll tl'le pcnod (0' nllnl I pt'IIIlM
With Ihe United SUitt h., Cout!,
1P<<I(\ed in Iht' IIIll.Itor\' nOlllic M
d(nClency IUutd by Ihe DllUte1 Oi.
rector UPUC1 lnd no pttl110n '.':;:S
nled,
01 ^n unalrC't'd clrche or employ.
ment llJl eA.M Ii con'ldered .:Iosed
whfn lhe period (or nUn, I prolhl
Ind reqUt11inl conlidenllon by lhe
^p~all OfnCCl IP<<iI1ed' in the pre:,
IIminary leUCT expir(1 Ino no proleu
or rtqut'll (0' App<<t:l cOll1ldenllOn
IS filed.
.u, c.uminlllu",. Insp<<(fonl, .lnd
Reopc:n1n,,:
(II ^ conllct with I lup.yer co
COl'Tetl malnemlliul or ClU1Ul tHor,
i, noe In UI.mln.lIlOn, ,"l~tlon. or
reopcnlnl,
(2) ^ conllct Wllh a lupayer 10
yerify or adluse .. dl~levanc~' ~.
IWetn the tl:4P4yC'r', ItA relurn and
In inlormation tC'turn is noe an UOl!':1'
inauolI, illspc:'Cllon, or reopcnll1l. For
lhl.$ purpose. an in(ormatlon re1um
includes a reI urn and all lnt<nded
relurn n1C'd by a pa"nenhi~, fiducia-
ry, or Imall butlnesl ~orpontion.
m ^ ~ont'cl to verify.. dhaepan-
cy dlscloSC'd by an in(ormalion rC'!urn
matchio, profl&m ma)' include in.
I~ion o( the la.Jlpayer', books o(
lccounl, to 'he elrlflll n<<nury 10
resolv. the dUcrrpanC'J. ..;lhoul 0<10'
considered an ~Jllmtnllion. inspet.
tion, or rM~nilll wHhin nl<<: mtanll1l
o( i 160~(bl, A .;ontaCI to 'fen(y an
item o( income shown on lQ in(orma.
tion return to a II.Il: rC'lum is not I
ymfitAlion o( 'a discrq)lIK'Y where
~uch item o( Jncome il not requlrtd
co be Ihown as I lpecific line ilem on
a 1.U re1um, For e;cample, inrunncc
complniC1 IJ1lldtt, paym~nts 10 I
doctor eI(. UOO or mo,e durin, "
ulend... y(I' must furnISh I ,form
1000000MISC IO,JOt ciottof;.TI'I..~octo,
II ani)' requi(~ 10 include thai In,
('ome wiell Glher ,rau receIpts on
Schedule C, Form 1().M), Jf lhe doctor
rcpor1cd pOll rccelplJ of I l.lller
amount th.an the 10tal lmoum of
income lno*n on Fotm 1()9q.MISC,
tl\<re would nO! be I discreplncy
bC'lwc-cn 1M in(ormuion returns and
lhe income (LIt murn,
(4) ^ contact willi an inYC1lor to
'ferify the accUflC)' of. or the need
fOl', . Tu Shelter RellSUatlOfl num.
ber II noe an eumlllltlon wIlhin tllc
mell'lllll or f 160Hb). To the e(tent
lhat lhe ~ontaC1 is 10 dClermlne Ihe
1\C'CtJ (or. Tu Shelter Registrallon
number. lhe informalion 10Ulhl
wouid l)(' IimitC'd 10 Obllll1ll1' Iht
nlme Jnd Id,:st o( lhe promotcr.
(:l) The ~diuumtm o( .\n llnallow.
Jbie il~IT\, or In Idjultmenl f.:1UUIIl'
110m Oth~f Iypes of Kr....icc ~cOltr
correctIon proltlml, IS lIoe ,onlld.
ered 10 ~ ..n eUmmlllO". Therdo/e.
.I ~uh1cquent exammallon dO<1 nol
conllllute a fropenllll or .\ ,,ase
doltd .lfler eUmll1l110n,
l6'l Rcc(lntldtt&uQn of a (U.. I' not
'onHIMnd & rmp,tntnl 1114, Ihcu,
(0", ItqUIfC1 net APIHQval or IU\ltnc:e
(l( . fonn le1lfr (t}O/IO/SCl rll'~
(Ii clU1lnvnlvlnl rill I:
(bl CIIC1 In\'olvlnllhf yea' of de.
dllC1IQn o( .. 11f1 opcnlin, IoU ~lIrY'
back or tlmllar IY1M Qf r.arryb.l;k
\lnder olh.r proYltionl o( tnll Cod.:
(el ~,Uet In wlllch th~f. n....e h<<n
Involunlary .;on\'t1'lIonJ Ind Ihet lU..
p.yer hu nOI recomputtd hilI her !U.
liability ~hen ht'/fhe did not leplact'
propclty Wllhln Ihe lime ptoYldtd by
1101J:or
(dl ':lS('1 II1YOIVlnl III O'fNpaymenl
In mcu o( '1.000,000, lubl<<t to
'",lew by Ihe JOInI Commillct' on
Tuallo" under t 6040'.
11l ^ Wnllct wHh I CEP lupayer
'~UC'llln" Ihe ;\Iflllt'n IUlemctnu pro.
'Ide-d ror In Rev. Pro<:. 94--69. 01
flOU(Yln4 I I.Up.,ye, lhat It no lonter
~ualitle1 for Iht' Coordinbltd !:.J..lMI'
nluon Pro.ram. i.J not cnntl<1nt"jl \11
eumlniUlon. TnerMore, Jny Hlbw.
quenl t'.'l.Im.nlllon don not ~onUlllllt
Ilt'Openlnl.
(alllllne ca~e 0(,. CEP lUpaye',
Iho1Servtco1maYinl~tthe'a:cJ\ayC1'"
books 01 aCl;ounl with rCtpetl to tU
periodl nOI cunently under u&.nuna.
lion in ordCT 10 vetUy the accuracy o(
IdJuumenu 10 tn item or ilem.t for
(ho1(' periodS (a) in which Ihe IUpay.
t'r made .1n "acCl1I.uttt! iuue rt1olu~
lion" rtqu~e. or (bl in a<<ordance
Wllh an ".1ccelenttd i"ue resolulion"
I,rcem~t bc1wecn Ihe ~iCCl a..od
Ihe tlJlp'yer, ,St't R~, Proc. 94~7.
^n IIIsP<<1ion mide punuanl co chis
pualnpl1 rCl.Illn, 10 an)' liA ~riod
will I\ot be conlidmd .tn ituP<<'tlon
or ~n u&mlnatioa lM 'Ifill noc Pf.t.
dude a lubSCQUC!nl ilUP<<'lion Of U.
minalion o( Ihll III PC1'iod under
I 16Qj(b1 prO~ldC'd Ihe I..,pa~er -.0
alrm in writin. plior to lhe ins~c.
lion made purSlllnllo Ihis pan".ph,
(9) ^ conlaCI b)' lhe Scrv1ce wilh a
tupayer purtuam to ~ AP^ pr.n.
lin, conference, or the: evlllJltion IIId
procC1tin, o( ~n ^P^ requae, IIInual
rcpon, or ren~wal t~UC1t under Rev.
Proc. 91.22. 19'91-1 C.B. 126, is not
In C'ltl./Tlinalion, i",~tlon, or reo
openln,.
llO) ....n 1djullmcnllo J tupayct'l
incom~ !.u ,,.ru'nHuina r~'Jm .1
ditc1'C'pancy diSl:lo$Cd durin, Employ-
ee Plans .lnd E.l:emfM Or'lnWtions
compliance jC1ivili('j lS d('$Cribett in
IRM 7(10112, "R~urns Within Ihc
ltuisdictlon of E.umla'!ion DIYi.
lion", d~ nOI conJlllule In eumi.
/lIlion. \nspcaion, or rro~nln. it the
IdJuttmcnt il nOI made III conjunc.
lion \Vjlh an eUmjnallon o( Ihe tu.
paytt'l income t.&Jt l!turn, ^ con~ I, i' .
10 vmry a e1ooep.tnC"t betWten f)
Income tu rt1um Ind the bookl d i
records or In tmplo~ plan or an
w:mpl Orlani1ltion may includll in.
'P<<110n or 'h. ,up.,or', ;",0"1'1(3.< "lId OZ 'V"
rec:ords to Ihe menl n<<'<<s.ttY~b (. ^ ~
vert(y llie .lccuncy o( the JIKtC?lncy
without tH:lnl ,01Uldeted III eumina.
lIon, IIlSpe't'tlon, or reopeninl wilhJn
Ihe lTleaninlo( I 'l60j, S/P/I,,\
(II) ^ contK'l 'wllh I tuparer H9
C'''alultethell.ll~yer'sd.lapr~i.
Inl Jnd accounlln, lyUernJ In order
11;1 delennlne W~tner the IUpay""f
mlylimit ill rt1collon of r'i'\.te:hine.
kTIslble records, (I;Ir pllrpoS(1 o( RlN.
Pro.:. 914'9, 1991~1 \.,B, 5.41, il nOI
an ~:umlOallon, In~P<<1lon, or re,
iJ~"lnl.
WC, !, I'OLIGY
,01 11It Inl"-1I&4 Rffe1\\If' ~e
ttdl 00t rcoptft UlY aue clOiCG after
eumtnAtlon by I dl1lrin Mfk.. IIf
WlMOt .;tRlff 10 nuka In adjlllllne1\t
\lnhVcHlb(f 10 lhe llAplytf \lnku:
(II lhn~ It n.ufnct q( (r.lld. ltI.lJ.
(CWftl;t, collution, \'onculnK'tU, or
i1lIHCIp'C1ofnlIUOl\ oj a m.lmAA rlct;
m lhe prio, elotllll in\nhC'd ,
,Iu,ly d.rlncd lubsUnllU (11'or bol.lt\J
'In In emblltht4 St'f"I'Ice paution C~.
Illin, ~l Ihe 11m. <1f lhe prI:VIClU\
uamllllllOn: or
(l) olher C'1rcunuull(t1 ellsl lhal
IIldiclle faIlure \0 rtoPiC" wOllld be J
\.enouI IdmtlllllrallVf omiuloll.
01 All reopCT\lnll mUll be ~t>.
orovrd by 1M Chief, EUmll1.altllrl
DiYllllln lOistnct Oir<<lor lQ Stru..m.
linl!'lJ DimlC1U, Qr Clllf(, C<Jmplian,e
OtYIllon, for ~J.s.C1 under !lIS/her III'
nS(Jlellon, I( Ul Iddlilonal InJPf(110n
o( the IUpay("l"1 bookl of K'CQllnl 1\
necC1ury, lhe notice co Ihe lup;ayel
required by 1 16tH/bl mUll ()4 \ltne'
by lhe Chief. E!.uminallOI1 Divlllo/\
tDisttlct Olr<<tDr in Streamline-d Di,.
lrletH. or ehler, Cumplia~ Diy!.
Slon, (or -:iUe1 under hit/her J\lrtsdl~'
lion.
SEC, 6, EFFECT ON O'fHER
DOCUMENTS
Rey. Proc. 8'.11. 198j.1
H4, is lupcrKdcd,
SEC, 7, EFFtCTJVE DATE
c.n.
This rC'lmue prlXtdure it ef(ecllv~
O<:!obe!' 31. 1994.
SEC, a. OflAfTING INFOIUIlATION
The princ:lp.aJ author o( litis leVe.
nue prOCtdute i$ Gerald ^. Coru&l'fi
o( the Ornce of Aulua.nl Chief
Counsel (Income Tax and ^CCfJlInl.
in,), For (ur1hC1' in(orml.1kln (...,d.
in, Ihi.. rtvC1'lue Pfoccdu,~, contact
Mr. COlUalvi on (202) 6.22-4940 (nol
.1, toll.frCl!t .;.all),
.'6 en ~I. 1M: b.NI""" of ""''''' 1/.01
(/oJl1IU IN f'f/WNJ, rr1fIW. 01 NHI'-"': Mff'.
"'IIWIIIOItO!l'Ot'/'I'ItIl"/iUiN,,
IAu.of"fn', S<<11oN6641,~, ~
'6oM/-of. 1.664}.J. I.UdJ-4. 1.666+-1.1
it" li-lqUI/lO
\P,310
96.
11J1,)fjol:j
'",I"J()OG!::l