HomeMy WebLinkAbout97-00388
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C~HOHWUl Hi Of PiHHSYl Yf:HIA
UfPARTHEHT OF REVENUf.
IIUREAU OF INDIVIDUAL U,)CES
DEPT, llO601
tlARflI&IIURO. PA 171l.~0601
*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
AllN
DATE
NO. 21-q1-3 i(i'
97001974
04-09-97
TYPE OF ACCOUNT
[J SAVINGS
IX] CHECKING
o TRUST
o tERTlf.
UHUI U ", c'..u
I'."
'~II
EST. OF JAMES R ROBC:RTS
S,S. NO, 716-10-0806
1'l\A~~} OF DEATH 01-06-97
doim'tv CUMlIERLAND
lii'!< /U
MM HELEN M ROBERTS
C/O WILLIAMS A WOODWARD
402 ALLENDALE WAY
CAMP HILL PA 17011
Ck,
CUI!
1'/\
REHIT PAYHENT AND fORMS TO,
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PH<: BANK hat provided the Departlllnt with the Inforllltlon lilted bllow whloh hu bin," uud In ulaul.Ung tt11
potlnUal hI< dUll. Thalr rlourdl indlalh thet ftt the d.ath of the abovI dlcedlnt, yoU wire.. joint owner/beneficiary of thit 8tlCOunt,
If ~ou ,..1 thl. Inforll.tJon 11 Jncorrlot, piau. obtain written oorr.otlon frail thl financl.l Inltltutlon, athlch .. oopy to thlt forI
Ind return It to the aboy. addr.... This account h taMabl. In nccClrdanc. with th. Inh.rHanc. T.M Law. of the Co_.onw..1th of P."".yIV&rlt",
gUl.tlon~ ..y be en.wered by ceiling (717) 187-6527,
COMPLETE PAR1' 1 BELOW M M M SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Acoount No. 5070101643 Doto 10"30-96
Eotob1hhod
I
Aooount Bolono. 7,999,81
P.rollMt Toxlll>l. K 50, ODD
A.oount Subjoct to T.x 3,999,91
Tox R.to K ,DO
PotllMUol Tox Duo , DO
PART TAXPAYER RESPONSE
CD E!Ax'-IlIlITQRESPOItDIIXl,I.RESUI.TINA"ClFFJC:MI.TAlC AS.SESSHllHTIlA8l!1I ON THItlllOTICl J
Ai. ~ Thl above InforllatJon and tllll dUll is corra~ t.
~ 1. Vou II.Y ~hllOICl to relllt paY.lnt to the Rog1lhr of Willi with two copll' of thil ncUcI tc obtain
a dhoount or avoJd tnt.rCllt, or y~\1 lIay check bOI< "A" and raturn thh notlcl to the RIght" of
Willi an~ an offJcl.1 ......II.nt wIll bu 1.luad by the PA nepart..nt of R9~IOUI,
To in.ure prtlper cr.dl t to your lKlCOunt. two
(Zl ooplel of thl. notlc. IlUlt aOGoap.,y your
paY.lnt to the R.,ht.r of WHIt. H-'<II check
pay.bJl to: "A.ghter of Will., A~nt...
HaTE: If tllM pay.ent. .r. "lIde within thre.
(3) .onthl of the d.c~dlnt'l date of ~.athl
YOU ..v d.duot . S% dl.count of the taM dUI.
Any Inhlrltanel tax dUI will beoo.e dalJnquent
nine (9) Months after thl data of de.th.
[ CflECK ]
ONE
BLOCK
ONLY -
II. [J Th. above "lit h81 bl." or wUI b. reported and taM pedd with thl Plronlylvanh Inherltanc. Tal( return
to be filed by the decldent'. raprallantatlve.
C. [J ThI abova Infor.atJon II Inc~rr.ot end/or dabt. and d.duotJon. ware paId by you.
. You .u.t (lo.pllt_ ?ARl 0 ~/o" PART I!l below.
PART
~
If you indic.te I different tax rate, pl.... 8t.t. your
r.lltlon~hlp to decedent I
LINE
1
2
3 -ll..
4_
5
6
7 K
a
. . OFFICIAL USE ONLY . AAF:
,;.;'; vii Ju:;:/-l",nUSi ......u"iiTi; ...~~~~..~ DEPAR'fNeNT2:~e,::~UI:l ,
......... f~;~. ... . , ."
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8 11
DEBTS AND DEDUCTIONS CLAIM~~
,-~
_.u
'"A
RETUr:r~. COi';rUi';i:i:QN
1. Doto E.t.blhh.d
2. Acoount a.lance
3, P.rcent Tlxable
4. ARQunt Subjeot to Tlx
S. Debt, and Deduction.
,. A.ount Tlxable
7. Tox Rot.
a. Tox Duoa
or-
TI
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PART
[!]
DATE PAID
=1-
PAYEE
OESCRIPTION
AMOUNT PAID
=1-
.
L
TOTAL (Enter on Lln. S of rlx COMPut.tlon)
Undlr pln.lti,. of perjury, I decl.rl th.t the flct. I
oo~l.t. to tha b.,t of RY knowladge and balief.
,J)...L.... 7'-' 0~
TAXPAqrR SIGNATURE
hive reported abov. Ira tr~, Dorrlet ~
HOME (?I1) 7 ~ I - f ~ ..'- ,
WORK ()/',) '7 r:!J.. J"H.'i Y/l.r/'!7
TELEPHONE NUMBER ~
GENERAL INFORMAtION
1. FAIlURf. TO RESPOND WIll Rl!5UL TIN AN OFFICIAL TAM ASSESSMENT with IUtpllllllbl.u Int.r..t hlll~cl nn Infllrntlon
.ub.ttt.d by H\8 flnrUltilal InIUtut.lofl,
Z. .,lh.rltlNW. '''III bllea... dol1nquIlInt rol"", IImnthl ",ttlr th. du-ulldant'. "ltt. Ilf d."th,
!, A jotl1t IICI'lMJnt t. t.~.bllli IlIV." thoulJh thll detlllll.nt'. na.. Will l'lddllld "I' It .attar of tlo/lv..nlanllG.
1\, Ih:ooutlh (lnoll1dlno thoUl hald hlt,watn tllIth.nd And wlf.) wtdr.h th. dilleadflnt Jl~jt In ,lolnt nltllU within one y..r prior to
dellth IIIfll lul h '.wltbla 81 l',,"Ililerl,
ll. AC'lCIGt.illt. ut.ull_h_d jointly h.tw..n tllA-'band IlIlld wlh liMe Uum 011. Io'lIl1r Ilrlor to dn\h IIr. not tllll.bl..
it. A(Jemmte h.ld by '" d.Cladallt "JIl tnllt fur" lI/mUlar or uthll,., IIrll hlMllbl. fully,
REPORTING INSTRUCTIONS
PART
I
- TAXPAVER RESPONSE
I. Bl.OCK A If tha Infor..tllm ltnll oOltpututlnn III the flotlte nrll t:Orf.ct !tlld dllrluctlonll tlr. not billing alel..d, plac. an "X'"
In block "A" of Pnrt ~ of the "h1)(iHly.r R.spons." IUction. Sign two oopl.. nod lublllt the. wHh Yl)ur chtlck fl)r the 8l1K1Unt of
till< to the RllfllIt.r of Wlllt of th~ tHlunh' lndlcl.'tllld. Th. flA !Joplu'hlll"t llf RIlI/.nu. will luu. an "fflohl1 1I.......nt
(forll R(V-15411 EXI upon reclllpt of thll r.turn froll tile R.fllMtelr of Wllh.
2. alOCK 8 - Xf the ~IIDt speoifle~ on thl. not 1011 hOI b.en or will be r.port~d nnd tnK pold with the Pennlylvnnlll Inheritance
TnK Return I'lhd hy tha dIllClldllflt'. rllllrellentntll/O, plfl(l" IIn nW' In hlock "0" of P"rt 1 of th. "hIKpl'Iy.r' Re,ponlll" llIIctlon, SllIIn one
copy Imd retul'n to tho PA D_pnrhlllnt of Rel/enue, Buranll of lruJlvJouul hillel, O.pt ZII06DI, Hftr'rlllburlil, PA 11llft-060l In the
enl/elope prol/lded.
5. BLOCIC c: - If th. rltltJce InforllllU"n II JmlOtl'lIot I!uld/or (h~dm)tlo". firlll holng r.llftlllilfi, chlllck hlock "C" find coltpl.hI parh land 3
Q:!\Hlrci:'lki to thll 111;1t~;.j::;tbl'lJ ~~1:) tlgn t:.~ ~l~ha 7~':' "'.'.~' \t ~h,... "l~~ !",.". "t.~.~ 4,,,. th.. .......It....t "f tllll ....""'hI. tn th.. R.aht..r
of WUlu of the county Iml1outed, Thill PA Oopllrtunt nf Rev.nil*, will luu(l nn offlclnl llt"'Ullllnt (for. REV-154ft [)II upon receIpt
of the return froll the Reghhlr /Jf WUh.
TAX RETURN - PART 2
- TAX COMPUTATION
tINE
I. Enter
HOTEl
the d.t. the aeeount orlglrlnllY WM 'Ihblllhed or tltl.d 1/1 thlll IIUtnfllU' \lxlltlng lit d"te of death.
f'or e deo~."t dying IIfhr lU12le~1 Acoount. which .th. decedont put In joInt neMU within one (1) y_er of de.th lIr.
teXllblo fulh al transf.rl. However, th.ro II fin tlI<01l11l100 not to .IlCeflel $l,iJOO par tranlferu regardllu of ttwl IIlIll,.11 of
thl> .<<count or thtl rnfllber of &cClounh h.lrL
If e double n,t.rl.k (NM) bpp~ar. before your fJrlt nalllll In the oddr'~1 portion of thll notlc., the '3,000 .MClluelon
elr.ady hili belm deducted 'frail the 8ccount blll8nte II~ rllported by the flnflml1111 InstJtutton,
2.. Fnhr the totl.l bfllanoa of tho account Includlnlll lntlh"ut &coru.~ to th~ date of d_lIth.
!1. TM plrcent of the account that Is hKftblll for each .ur....lllor 11 d.t'''lIIlned 61 follow.:
A. Thll peNent te)lable fur Joint uuh lIItablhhlld r.t.irtJ than one year prior to thlil dllclldlllnt', death I
1 DIVIDED IV TOTAL NUH8ER Of
,lOnH OWNERS
f.lllNtJllel A joint Duet rlleistlrlld
OIVlOEn RV TOTAL NU~IBER OF X 100 .. PERCENT TAXABLE
SURVIVING JOINT OW~ERS
In the Mil" of the allc.dent and ticlO other p.rIOfl..
I DIVIDED IV j (JOINT OWNERS) DIVIDED RV Z (SURVIVORS) " .167 X HIO
In.7% (TAXABLE FOR EACH SURVIVOR)
B. The percent t8llabl. for a.wets crl8tod wIthin 0". Yllllr of the deoQdllnt'1 death or aocount. owned hy the dec.dent ~t held
in trult for another lndl....lduIlH.l (tn~Jt blllnefic1nrlu)1
1 DIVIDED IV TOTAL ~BER OF SURVIVINO JOINT
OWNERS OR lRUST BENEFICIARIES
X 100 " PERCENT TAXARLE
E)(a.plel Joint DCCOunt relllhhrld in tho nalle of the dlllclIelltnt and two other p.noml and utablhhlMt within on. y..r of d..th by
the df;aedent,
1 DIVIDED BY 2 (SURVIVORS) . .50 )( 109 501: OAXABI.E FOR EACtt SURVIIIOR)
~, Th4I Hount tub,ieat to tall OJne 4) 11 det_rlllned by lIulU~hln" th_ ncclIunt blllllrlr.:1l <llnfJ Z) by the percent tlt)(lIbl. ClIM 3),
S, Enter the total of the d.btv and deduction. lilted In Pllrt 5.
6. Tho MOlInt taMllbie (lIn. 6) 11 dat."1Il1nftd by subtracting thll debt. and deduction, (Una 5) frolll the IIIl10unt .ubJlot to taM (lin. Ill),
" EntlJlr the approprlute tall I'ate (Ut1f1 7) !II d.tlllrIlJn.d balow.
A. For dllte. of clf>lIth occurring IIfhr ft/50/94, the tnll rllt.. for trnn,f.,.. to IlP{)UIIII lire !II fulloWl1
1, Date. of cMath on or after 711/94 IInd b.fnre l/1l9S thl! rate h 31:.
2. DlJlt.. of rMIl1lth on or "ft.r 1I1/9S tl'rtn.fer. to spou... wilt he hlllld lit 0% taK r..te,
Motel For dot.. of dallth "riD!' to 711/94 tran,fers to spoun. .r. tallabl.. 8t 6%.
B. Tr.,.fer. to lineal d.,Clmd.ntl Including fllthel', .other, '00, da...(lhter, grandchildren, son~ln-hw,
deuohtar-ln-Iaw, ,tapchlld and their l..ue lire talllllble at .Ix percent (6%),
C. Tren.fer. to all other. Inoludl"" tlrot~r, .1_t.,., uncI-, aunt, nephew IInd nlaOIl fir" tallabla at fiftoen peroent (15i().
D. If YOO ohenQlll the taM rate, Illen. Ipnolflj ~our relatI"'nship to the decedent In the flree provided.
e. 'Ihe MOUnt of taM due (lIn. I) Is dater.lned by MJltlpl~lng the ".ount taMRtlle (lInl 6) by thtt taK rllte (line 71.
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable debh .lId d.ductlon. are dlt.rlllned 11II fol!OW'1
A. Vml Ii...lh ar. re,pfJn.ible for pay..."t, 01' the utah ,ubjact to adulnhtrotllt'f1 b~ a pefllolllll rapruantllUlle 11 In'lJfflclent
to pay the dedUatlbl. It....
I. You ~tuel1v paid the debt. .fter dellth of the decedent and c.n furMI.h proof of pBy..nt.
C. OWh being cl.lI..d au.t btl Ibsl1zed fully In Part 5. If additJonal .P80", 11 n..ded, IIIIl plein paper 8 Ill" xU", prGOf of
p.VlIlInt aay ba requtl.tad by the PA D.part.."t of R......nu.,
I.. --
" . : TAXf>AYllll AS$tSTANCll
IF YOU NEED FURTHER INFORMATION OR ASSISTA"CE, CONT~CT ANV
RE9l$TE/l OF WILLS, PA DEPARTHENT OF REVENU~ DI$TRICT OFFICe
OR CAll tIlE IlUREAU OF' INDIVIDUAL TAXES, TAXPAVER INqUIRY UNIT 11 .
H~RR1$IlURe AT (717) ~~-8321. rDO!_~:17) 17Z'~~S2 (HEA~lN~PAIRE~ UMlY)
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GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESUL r IN AN OFFICIAl. TA~
lubll\ U.d by the f ln1mfl (al In.t1 tut Ion. ASSESSf1ENT .,d \11 Aprli l<lablll (nhlrolt blUtd cm In'Qrllll'lt!on
~' ~n~.~lt.no. tftli beeo.... dllllnqUllnt rlirHl "O"ttll aft., tllu dfUllldllnt'. lInh of lInth
.' '00:;:,000000' I, '..obl, ...n 'h.ugh 'h. .",..n". n,.. ... 0."'" .. . ...... ;, "n,.n'.noo
. "1O.h .,.' ::;:~.:~:.~~:':.h::~n:::;:~n h..b.',. "'u, .1'" .h'"h .h. ""..I.n' pu' 'n Join' 11610' ~lthln on. Y'" prior '0
S. A
ctJounh .,t,.bll,h.d jolntl'J botw"lm tnt.hatHJ find wife mOf>> thAn 0'" V"-
f! AccoUl t h ,. b ' pr IClr to dnth l'lr. nat \liKable.
, 1. II Y l'l dlleedllnt "In trult 'or" nnnthllr or nthllr. are hwnbla fully,
REPORTING INSTRUCTIONS - PART
1
TAXPAYER RESPONSE
z,
~~O~~O:k-"~!. ;~.p~~:O~Il::I~~ ll~~ COlllputAtlon In the nut Ie" nr. corror.t nntJ dllduc;tlons !'Iro not bQlng a!I!II..d, pl.oll an "M"
HI ll)erllYllf FlAIPtmlll" OIIotlon. Sign two cop I". tI b ,. 'h
h~ to th. RAphter of ~1I11s of tho countl/ Indl(ll'lhd The flA fj t ftn IU III u Wlt;l 'IOU;" otleak for tho rlllIount of
(For", REV-1S4& EX) upon rOG.!rlt of tho return froM t~u MillOllta/:~rW~~~:.Of Rltllunue wll1 luuo an oHichll .'....II.nt
IILOCI( B ~ If the l'llllet spedfllld on this niltlclI hl18 hun ur will b t
hI( Return '11od by ttUI ducudunt'l ropru.ntl'lthJiSII, rlscII ll,n "X" InlltJ'~~::r".~ nne! hI( pnJd wlth}he PlInnfYI\'lInle InherltlnlJe
Cl!opy end return to th'l f1A O.ftl'HtJnmt of lluvenU'l, Bllr'lflU of Indlvld I f B of pa~t i (If the TalCpRyer Ro.pon.... IlIctinn. Sign one
lInv.lope provided. U!'l alCa., nopt ~80601, HRrrllburu/ PA 171ra~0601 in the
1.
,.
BLOCI( C If th#l fH.+IN. Infnr\lllltlo/\ III Inco/rect and/or I(Jldll',tlonn llrll belfl
"r...nrrl\no to thfl lnlltr,jr.tlnn<r "..I"'hl ~.tn" ,.. ..._,.1_" ._'. "c..' .. 'iI r.lnlll1'ld, c.heck block
of WHII of tho countv Imilcstucl. H1. fl. (JApnrtl'lent urnevonti"',,,\ll lii!(l\! ttnaff'1cHU'..........wnm-.
of 'thll return fro. the Rllg'IJter of Wills.
"C" and I;ollplo\" Perh ;: and!
~..._.._.~,...__..._~-t._....._~
TAX RETURN - PART
2
- TAX COMPUTATION
LINE
1, Enter
HOTEl
the date thll Recount originallY WillI OItablilhed or titled In tho Ilftnner "x1l\l1l0 1'It dllh of duth.
For a d.e.dent Mino lifter lUIZ/IIZl Account! ~hlch the detlSldent put In joInt nallell within onll (1) yoar of death ar..
taxablll fully lit trllnsfers. Howllvar, therll 1ft sn exuhn.lon not to 9XCQIIld ~3/000 p.r tranlhrllll rellardle.. of the yalue of
thll 9CCount or the number of oGcQunh hald.
If a double asterllk (loll appurl bllforG 'Jour flrlt \1l'1l1le In thll addrG5s portion ':)f this notlce. the n,ooo elCohl.ion
alrGad'J hl!ll b..n deduchld froll thll acc.ollnt ~tll&nc(l liS reportod by the financial Institution.
2. Ent., the tottll balance of the account Includlno Interest nccrued to the dl'\te of dlll'\th.
3. The p.rcent 0' the account lhat h t~lCll,hh for .nch survivor II datllrllilnud os followll
A. The percent tftxabla for joint suets ..tnblhhed ~OI'O than one ylllftr prio!' to thoa decodllnt'\J deAthl
DIVIDED BY TOTAL NUH~ER OF
JOINT OWNERS
ElCo.ple: A joint ns.ut r801sterlld
DIVtllEO 8Y TOTAL HlIHBl::R Of I( 100 .. PERCENT TAlCABI.E
SURVIVING JOINT OWNERS
In the tll'tlle of till. daclldent "nd two otllQr p.r.ontl.
16.1/. tTAlCADlE FOR EAC~t SUFl~lVORl
6. The percant tnl(ablll for !'ltset. created within onQ year of thll decedent's death or accounts owned by the deeldlnt but held
In tru.t 'or another IndlvldUftl(Gl (trult bllnlltlt:larlu):
I DI\HDED BY 1 (JOINT OWNERS) UlVID[D IW 2 (SURVIVORSJ .. .167 X 100
I CIVIOEO ftV TOTAL NUH!ER Of SURvIVING JOINT
OWNERS OR IRUST BENEFICIARIES
X lOa
PERCENT TAXABLE
EXOlllpl.1 Jo~nt nccount reulstll!'.U In the nalll8 0' tho decedent and two oth~r persons and establJ'hed u\thtn on. Ylar of death bY
the rieceden t .
I DIVIDED ftY 2 (SUflVIVQRS) . .!l0 X 100 SOX (TAXA8LE FOR EACH SURVIVOR)
4. The a~unt ilub,i.ct to tnlC (11nli 4) 11 dutllrllilnflld by 1Il1l1tlplyln51 the account IHllance (llne 2) by thl peroent tl\llable (11ne 31.
5. Enter the total of tha debt. and deductions ll.tlld In Part 3.
b. lhe t'lllOunt tal(artl (.line t>! IS (H\torlllln,d t-:.. i'lUu.rIHlun{l tl"l'l <Ult'l~' anu Oio!f1ucnOnl I uno :-) fro:!! tne 1I11lount :lUllJllct to .t1X (Unt! ..i.
1. Enter the appropriate tax rate (linG 7) a' det.rllllned below.
A. for date. 0' dll8th occurring aftllr 6/30/941 the taK rat.1 for tr~nl'erl to spou,e. aro a. follow'l
1. 0,,\8. of dllath on or nHer 711/94 ll,nd before ill/95th.. rate 11; lX.
I!. Date. of duth on or aHer 1/1/95 t"nlfe" to IPOUIU will bo tSH.d at 0% tax rah.
Not~l For date. of death prior to 7/1/94 tranlfftr. to .pousal ara taxftble at 6%,
I. Tranl'er. to l1nnl dfllcendantl includlno hth-lIr, lIlothllr, !lon, dau'ilhter. orandohlldrlln, lon-In-law,
daughtllr-ln-hw, ItllPchlld and th,lr InuG nre taxable tit lib percent (6%).
C, lren.fer. to all '\'Ith.rl lncludtng brother, IlIter. linch, aunt, nephew nnd niece are tall.sblll at fiUe.n peroent (1$%),
D. If yoU rohanoe the talC rate, plea.. IP'h::lh your rehtlonshlp to U,.. decedtlnt In the ern provldod.
a. Th~ ..ount of tax due (1ln. &) h deter.tned by lIultlplvtflO the allllUf\t tlll>iabh (11n4 6) by the tnlC rate (11ne 1),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dabts anti deductlons arlt daterlllned tit followl:
A. you hgeUy ",re rlllPonllble ~or paYlIlllnt. or tha .,tllte ,ubject to nd,dnlltratlon by n personal ropresentat1vll 11 lnluff1c1ent
to pay the dllductlbl.e it_...
ft. Vou nctuallY paid the debts sfhr tJeath of tilt! tllleedant and (lan furnllh proo' of pay..nt.
C. nebt. belng c:1al..d IIUlt bit Itulllld hIllY in Pllrt!. If additional SPM" II n..dlld, uu phln papar 8 1/2" I( U", Proaf 0'
pay.ent .ay be raquutlld by thll PA Daporhl~nt of Revenu'"
TAXPAYER ASSIs'rANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGI$TER OF WILl$. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CAll THE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURO AT Ol7) 787-8327. TIlDI (717) 772-2252 (HEARING IMPAIRED ONLV)
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f.O~OkWEAlltt Of' rlEHNSVI.YANIA
Dt:flARTHENT OF RlYEHUE
B'JMEAU Of INDIVIDUAl lAIU:5
IH::IIT, za0601
tlARRISIURQ, PA 1112'8-0601
ww WILLIAM A WOODWARD
402 ALLENDALE WAY
CAMP HILL PA
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 ,(('I /.; \, l
ACN 97001915
DATE 0(,-09"97
UY.IIlH i~ lH II''''
,.
I
TYPE OF ACCOUNT
[] SAVINGS
[il CHECKING
[] TRUST
[J CERTIF,
"~I
)
ill'!! 2:\
EST, OF JAMES R ROBERTS
S,S. NO, 116-10-0806
DATE OF DEATH 01-06-97
I :;l)COUNTY CUMBERLAND
ell"
170l'u.
REHIT PAVHENT AND FORHS Tal
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
, I
PNC BANK htll pl'ol/lded the n,pllrtunt "lith the InfllrllUltlon 1I1ltod blllow which htll bOlln lIud in calculating thg
potontllll t8M dug, Their retord. Indioate tllflt lit tho duth of the abo"e dle.cllnt, YOU lollIl'O " Jotnt ololnur/benuflulary of thls ac~ount,
If vell feel thh InferllaUrln 11 lnoorroot, phll.e obhln written oorrectlon fro.. tho f1nflnoldl lnllltltutlon, llttatlh e CO~lY to thll forlll
IInd roturn It to tho Ilhove ertdroll. Thill a(:oouI'lt h tallabl, in accord.mOll with the Inh(lrlhfl(le Ta)l law. of the CO.llionwal!llth of Perms."I...anla.
Qunstlons ..V be .nlwered bV oal11n; f71]l 1&l-&5l7,
Aooount 8010noo 7 ,999 , 81
Poroont Toxoblo X 50,000
AMount Subjoot to To. 3,999.91
Tox Roto X ,15
PotonHol Tox puo 599,99
PART TAXPAYER RESPONSE
IT] Il'AX ~~~.I,~O~IlSI'l;lHX1W.Xt~RISU~lX~AltOl'I'Xc; X~ L'l'AXASlIflSSlIIHTIIASIII..!lN THIS . NOTX"Ci'"]
A. r'Cir Thll aba"'ll Inforllat1:m and ta)l dUll .II (lorrlltot.
~}, VOll lIa\l choon to rult p('jy.ent to the Aellllter of WIlli wlth two cop!n of thll notlce to obtain
II dlloount or a...oid interost, or YOll IIft\l check bO)l "A" anti return thh no tic. to the Reghter of
UJlh 8nd an offIo!al 8ue"lIlInt will b'l !J5Ulld by the flA Oepartll.nt of Revenue.
COMPLETE PART 1 BEI.OW
Aooount No, 5070101643
[CHECK ]
ONE
BLOCK
ONLY
w w
N SEE REVERSE SIDE FOR
Do'l. 10-30-96
EI'bbl1ch.d
Yo Insure proper orodl t to YOllr accti,lnt, tWQ
(Zl copl"lI 0' thlJ notlcQ IIIU.t Meo.panv your
pllYlIIent to the RGgJster of ~Hlls. Hakll check
rlayabt.. to: "Uogl.tar of Wlih, Agent",
FILING AND PAYMENT INSTRUCTIONS
HOTEl If tall plll/llents 8re Jllldu within three
0) Jlonths of thll clec&ldflFlt's date of dlllath,
YOU IIfty dRduct a 5% dlsoount of thft tll)l du..
Any Inhorlt!ltH:e tal( due will bOCOIICl dliltlnqUlit~t
nJna (9) 1I0nths after the date of doath.
ft, 0 Tha above ftSlult hu bftQ" or wIll b. nlportad ftnl'l ta)l paid with the Plnnlylvllnllll IflherlhntlA T(lx return
. to be flied h'J the decndlllflt''.) rllpr..entatlvll,
C. 0 The abo.... InforMatIon h_lnaorrect and/or dllbh and derluctlonl were paId by you.
You Must ClollplClte PART 0 lind/or PART 0 below.
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OF'FICIAl USE ONLY 0 MF.
PA.DEPAIlTHENT OF REI/ENUE
PART
I!I
"r.""
If you indicata a diffarant tax rat., plYBs. st.t. your
r.l.tl~lhlp to d.oed.ntl
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Pota E.toblhhod
Aocount 8~1.noa
P.rc.nt raxable
AWtount Subjact t(l rax
babt. and Deductions
Allount hfr:abl.
T a. Roto
Tax Du.
PART
~
DATE PAID
PAYEE
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DEBTS AND DEDU~TIONS CLAIMED
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AMOUNT PAID
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Under panal H.. of p.r jury, I d.cl.ra that tha faeh I
cORpl.t. to the b..t of IIY knowl.dg. .nd bell.f,
~.~ a. .2-4~.A.--L.,
TAXPAYER SIGNATURE
haya raport.d .boYa ara tru., corraot .nd
HOME ( 711) 7 , ( G- ~ 4 ~
WORK (711) 7".J or ~ z. f
TELEPHONE NUMBER
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OfFICIAL TAX ASSESSHENT with IPplJOllbl. I,-t.rut blled on lnfar.,Ulon
'UbMittld b~ the flnanolal In.l.Itutlon.
2. Inherltancl t&X b~co... delinquent nine Month. .ft.r the dlcld,nt', date of d..th.
], A jo!nt account 10 taxablt IVln though the dlcldent', na.. we. added It II latt.r of oonv~nJ.no"
(I. Aooounh (InoludlnlJ tholfll held between hUlband end wth) which the dlold.nt put In Joint ".... within on. n.' prior to
deaUI are fully taxable ell trant,.r..
5. Aooount. .,tabll.hld joJntly betwe.n hu~band &nd wlf. Mor. than on. ~..r prior to d..th .r. not t.~.ul..
6. ACOOU1\t. held by . dlcldent "In trult for" anoth.r or other. .r. toxlbl, fully.
REPORTING INSTRUCTIONS - PART 1
TAXPAVER RESPONSE
I. 8L.OCK A . If the Infor..tion Bnd co.putfttton In tha not loa fire correot end deduotlon. .ra not blln. olel.ad, plea. In "M"
tn block "A" of Part 1 of the "TaKpaYlr R..ponll" .aotlon, Sign two ooptl' and .ub.1t thl. with vour ClI~Clk for thl HGIHl\ of
taK to thl R.gi.tlr of Will. of thl county Indloated, th. PA Dlpart.lnt of Rlvenu. will I..u. .n offlolal ~'II....nt
(For. REV-1548 EK) upon rocllpt of thl r.turn frc. thl Rlgl.tlr of Willi.
2. BLOCK II - If thl ....t .plclfled on this notlol has bl.n or will bl r.porhd end tll( ,ulld with thl JlI"n,vl",,,,I. Ihhlrl_'nll.
TaK Rlturn HlId by thl dlcldcmt', rlllprCulntfltivl, Plec. In "X" In bloo+< "II" of Plrt I of th. "hMp"\I'.r M..Pltn.... "fJUun, ",n tint
oopy and r.turn to tha pA D..part..nt of R.Vlnu., Bur.au of IndlvJduel Ta)(a., O.pt 2110601, ti.rrhbUlI, IIA 1I11'-OflOl If! HI.
.nvllopa provided,
3. I!llOCK C - If the notlo. lnforeatlon h Incorreot and/or daduotlon' arll baing ohl.adl ch.uk bluClIc "t" It"d M"."lltl I'll"" ; ."d I
alJcordlng (0 i:hll In.truotlutls belo". ;\jign \wo copies aOlO 'UOIAt tnllll WI \11 VOlfr CMCM ,nr H" "01"11 0' tlM P'v"'I' ,,, Inl ".vl.t"r
of WHI. of the county IndlClated, Tho PA Dttpart..nt of RIYlnUI will 1I.ijl Itn officlll ......unt Ifot. ItI\V.U~'''MI llfllHl f'.flllp'
of t~ return frOll the RIlIlst" of Willi.
TAX RETURN - PART 2 - TAX COMPUTATION
LINE
1. Entor the dati the ICCOunt orlglnalh WII utabJhh.d or tJU.d In thl .ann" IlChtl", It dlta 0' ,...HI.
NOTE, far a declldent dying IIft.r IUIZ/aZI Accotlnts which the dlc.d.nt pu_ In Jotnt nHII wlthlll rm. (II VI'" 0' tlllth.,.
tllKabl. fully as tran,htt. Howevlr, thlre II an .xolu.lon not to I)Ullld U,OOO p.r trllnlhr.. r.,."dlu. of thl v.llI. n'
tM 1000unt or thtl MmMr of accounh heJd.
If. double I,t.rlsk (IUt) app.ar. b.fore your first nUl In the addr..s portlnn c, till. Mollll', tht; ",000 aMolu,lon
.lrlady hat bHn deduct.d fro. the acc.:ount balancI .. report.d by the flnenolll1 In,UtulIo",
2. Ent.r thl totwl balancl of thl account Including Int.r.st acoruld to thl d.tl of d'lt~,
S. Tha plrclnt of thl account that 11 tIlxabhl for IIch survlvol' 11 dl'tIr"IMd a. followll
A. The plro,",t tllKabl1 for JoJnt aueh esttlblhh.d 'Orl than on. Yllr prlcU' to tha dloa"-n_'. dlnthl
1 OIVIDF.n BY TOTAL HOHlER Of
JOINT OWNERS
EMaapl.l A ju~nt ".s.t r.gl.t.rld
DIVIDED BV TOTAL NUHBER OF M 100 . PERClH4f TAMUlE
SURVIVING JOINT OWNERS
In the n"... of th. deG.dent and tWO,o_hli' par.on.,
1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BV Z (SURYIVORS) . .167 )( 100 . 16.7X (TAMABLE FDA EACtt QUAVIYORI
fl. The perc.nt taMable for IIIII"It. crlatlld .fUhtn on. yu,' of the dloldlnt', dUUl or It(loountt owMd by thl dl4H1nt tKlt h,ld
In trult for anoth.r Indlvldual(s) (trust blnafJvlarlll)1
1 DIYIDED BV TOTAL NUHIER OF SURVIVING JOINT
OWNERS OR TRUST BENEfICIARIES
K 100 . PERCENT TAXABLE
EMMP1.: Joint leeoont r.ghtarad In the n... of thl dacldent and two other parlonl .nd IIhblllhld within onl vllr of da,th by
the dlcldant.
1 DIYIDED IV 2 (SURVIVURS) . .SO )( '100 . 50;: (UAUlE FOR EACIl SURviVOR)
4, T~ IIIOUnt subj.ct to t1tx (Ul" 4) It d.tarjlllnlld by Ilultlplvlng the .o~ount balancl (I1n. 21 by thl PArolnt "1(11111 (lh~ .1).
~. Fnt.r th.. tt<t.1 of tha debt. and dlduction. Illtad '" p",..t :$.
6. l'h. MtOunt toxabl1 (1ln. 6) II dlltar.lnad by lubtractlng the dllbh llnd deduotions (IIn. 5) 'roe ttM ,,"unt .ubJ.ot to tlM (llnl "L
7. Entar thtlepproprlatll tax rllh (Iln. 7) .. dnhr.lnld balow,
A. For dat.. of d.mth occurring .fter 6/30/94, the tax rate. for tren.f.r. to IPOU'.' ara "' folloWl1
1. D.tl' of dllth on or aftwr 1/1/94 and b.for. 1/1/95 the rllta I. 3%.
2, Datu of Mitt! on or "fhr 1/1/95 tran.fll's to .pous.. will b. taMld It 0;: tlM rate,
Nohll f'o, dIItll of deatt. prior to 111194 tronlfar. to Ipm.ll" Ira taMabl. at 6i(,
I. Transf.rl to Ilnnl d.'ollndsntu Including f~ther} lIother, Ion, dallghter, urllooohlldrln, ,oo'ln'llItH,
dauuhtarRln-law, ,t.pchlld and th.ir Iuu.!lra 'tlxllble at Ib parc.nt (6XI.
C. Tran'far. to 1111 oth.rK Including brother, .ltt.r, unch, llunt, neph.w find nllo, IIr' tultbl. It flft,an ptrGtnt UllO.
D. If you chanu- the tax rat., pi.... 'PlcJfv your rll.tlon,nlp to the deoadent In _hi .rl' provided.
8. The llIOunt of tax due (1In. 8) Is d.tar,ln.1t bv .ultlplvlng the lIII(lunt ttKabl. (llnl 6) bv thl \111 r.t. lllne 1),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND DEDUCTIONS CLAIMED
AlloWllbl_ d.bt. and d.ductlon. ara dltAr,ln.d liS follow.'
A. Vou lagallY ar. rllPo-n.lblt for pavlMtlt, or thtl ut"h ,OOjlot to "Inhtrlttl.." ht It pernnll ,.,r..an"Uv. II IMUfflolMt
to p.y the deductlbl. It....
B, Vou .ctll.lh paid the d.bh aftar duth of thl daudent /WId nan furnllh ~rO(lf IIf '1IIV.."t.
C. Dltbtt being olal..d .u.t b. U,.lud fully in Pllrt!, If edditlflfllll IIICU'. h flll,...d, u.. ,Ihln plplr . Ill.... Mil", Proof of
pay..nt "Y tHl request.d by the PA D..."rt.~t of Rlv.nue,
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iii.....i................. TAXPAVER ASSJSTANCE ..
,,'lI'VOUNf:ED FURTHER INFORMATION OR ASSIllTANCE, CONTACT ANV .
...RE(UST~ROF WHLS. PA D~PART"ENT OF REI/ENU! DISUICT OFFICE
'ORCAltTHf:IlUIN!AU OF INDII/JDUAL TAXES lAXf'AVe:M INQUIRV UNIT IN .'. i
ijMRt$IlI,lRGIlIJ717> 787-8327. Too' (717) 7h-2ZSl (HEARING IMPAIRED ONLY)
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PURPOSE Of'
NOTICE I
PAVMENT I
REFUND (CR) I
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To fuUll1 thl r'Clufr'"lnh of SloUon 2140 of thl InherltanoD and E.tat, 11X Act, Aot'21 of 1995. (72 P.S,
Sectinn 9140).
D'taoh the top portion of thit HoUc. and SUbMit with your paVlIllnt to the RIlIltter 0' Willi prlnttd nn the
r,v'r.. .ltd..
-- Hake ohlck or ~nllY order Plyablt tOl REOISTER OF WILLS, AGENT.
A r.fund of G tlX credit, which .... not ,.quuted on thl tax r.turp, illY b, requI.ted by Clo.plotlng en "Application
for R,fund of Pennevlvan!. Inherltanol end E.tat. Tax" (REV~lS13), Appl10atlon. art available .t thl O'flcl of
tn. RIlIllt.,. of Will', anv of thl 23 R.venul olltrlot Offlc.. or by oal11nll thl Iplo1tl 24~hour anlwerinll .."viel
nu.btr. 'nr for.. orderlngl In Pann'Ylvanla I~BOO~362~2050, out.ld. Plnn.ylvanla and within lOcal
Hllrrllburg ar.. (17) 1a1~8094, TOOl (111) 112-2252 (H.a,'lna IlIpalrtd Only),
OIJECTIot.SI Any party In Intere.t not ..tl.flad with thl appr.I....nt, allowanoe or dlsallowano. of d.duatJon. or ........nt
of hl( (Inoludlng dhoount or Int8rut) u .hown on thil Notlo. ny objlot within .hcty (60l d.y, of r.oalpt of
thh Notlca bYI
--written prot..t to th. PA Oapart..nt of Rlvanue, loard of App.all, Dapt. 2AlOZl, Harrllburg, PA 1712l~10n, OR
~-.llctlng to have the nttar datar.Jnld at the audit of 'the aooount of the plr.onal raprl..nhtlvI, OR
--.pp.al to tha Orph.n.' Court
"DHIN~
ISTRAlIvE
CORRECTIONS I
DISCOUNT l
PEtlAlTVI
INTF.RESTI
faotual Irror. dl.cov.red on tfll. .....'..nt .hould b. .ddr....d In writing to: PA Oepart",nt of Ravanue,
lur.au of IMlvldu81 T!lxu} ATTNI Po.t A.......nt Ravltw Unit, DEPT. 280601, HiIlrrhburg} PA 1112B~,Q601
pnqn. (117) 787~6S05. Sa. pag. 5 of the bookl.t "In.truotlon. for Inhlrltano. Tal( R,turn for a Re'ldant
O.c.d.nt" (REV~lS01) fcr an ,x,lan.tlon of .d.lnl.tratlvely corre,t.bll .rror..
If Dny hx clul h paid within thr.. (3) callndar lIonth. aft.r the d.c.dttnt'. d.ath, a flv. parc.nt (5%)
discount of the hx p.ld Jp allow.d.
T~ lSZ t.x ..,....ty ncn"p.rtlcIp.tlon plnalty I. oo.putld on tha total of thl taM and Intlr'lt al,I..ed, and not
paId before J.nu.ry 18, 1996, the first day aft.r the end o~ the tax a.n..ty pArled, Thl. non-partlclp.tlon
pentl tv 11 app.alabl. In the .... .annlr and In the the .... tI.. p.rlod a. you would apP.ol the tal( and Intere.t
that h.. blln .......d .f Indloat.d on thl. notIo..
Int.r..t I. charged bag InnIng with fir.t d.y of dellnqulncy, or nln. (9) ~onth. and one (1) day
fro. the data cf dnth, to the date of paYllflnt, Tax.. which beca.. dlUnquant b.for. Janu.ry I, 1982
bur Inter..t at the rll't. of elM (6:0 peroent per aMUll c.lcul.t.d .t a d.Uy rllta of ,000164.
All taMu which be~a.. delinquent an or after January 1, 1982 wIll b..r Intaro.t at a r.ta which wUl v.ry 'roa
callndar y.ar to cellndar yaar with th.t r.t. announcld by the PA Dopart.lnt of R.vanu., Th. applicable
Interut rat.. for 1982 through 1997 .rel
Ve.r Inte".t Rat. Dally Inhrut Factor Vur Interllt Rat. D.lIy Inter..t~
1982 20% .000548 1987 9% .000247
19U 16% .00045A 191Bwl991 11% .000301
1984 11% .000301 1997. 'X .000247
1985 13% .0003S6 1993~1994 n .000192
1.86 10% .000274 1995-1991 'X .000247
~.Int.r"t Iv ulcul.tad as follow'l
INTEREST' BALANCE OF TAX UNPAID X NUHDER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
--Any NoUol t..ued afttr the tex baoo... dallnquent will "flact an Intlrut c.lculatlon to flft...n (IS) da".
beyond thll data of thl ........nt. If p.Y'.nt .It ..d. aH.r the Inter.,t oaputation data Ihown on the
Notlo., Idditlonal Intlr..t ItUlt b. calculatad.
'I
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PURPeSE Ilf'
HOTICEI
PAVMENTI
REFUND (eRl I
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To fulfill .th. requ!r.llle"u of Stothm' 2'140 of the Inh.rltanoe' and ti.tllt. fnx Aotj Act U of 1999. at p,s,
SlaHon 9140),
Detaoh t~ top porHon of thh NoUoe and 8ubllllt with your pay"'.nt tQ thl AIlIllhr of 'Hll. printer. on ttll
rIVlr.. 11M,
~- Hok, ohlck Dr .onlY ord.r payable tOI R!OtSTER Of WILLS, AGENT.
A refund of a tux oredlt, which wae not reque.ted on thl tax r.turn, May bl requested by cOMPlltlng an "Applloatlon
for Refund of Pennsylvania Inh.rltltnc8 and Estate Ta)(" (REV~1313), App1!cat1on. 8r. available at th. OffiCI of
thl Regllter of Wills, an}ll of the 23 AIVlnue District Offices or by cadlng thCl Ipllo!al Z4~hour flnlw.r!nt ,.rvl01
nOllb.,. for forllS orderlno: In Pennuylvnnla 1.800<562~20S0, outciclG PGfln.ylvnnln and within local
tlarrhburg 1U'1l8 (717) 787~8094, TODII (71n 772-2252' Olenrlnl1 h!polred Only!.
OBJECTIONS I Any party In interut not 50tit.f1l1d with the appraltullnt, allo~nmcG or dlsallowanoe of deduction. or lIue....nt
01 tax (inoludJoa disoount ur Interest) as shown on this NotJce may object within Ilxty (60) day I of r.~llpt of
thh Notlc. byl
"-wrlthn prat..t to the PA OilpartJltOnt of RQlvenue, Board of Appeals, Dept. 281021, flQrrltburll, PA 17128-1021, OR
--electing to have the lIathr dlltarMlned at the nudit of the account of the personal raprellllntnt1vlI/ OR
-~ftppeal to thQ Orphans' Court
ADHIN-
I$TRAnvE
CORRECTIONSl
DISCOUNTl
PENALTY'
INTEREtn,
Factual errors discovered on this lU1SQSSIIIOflt should be nddressed In writing to: IIA Daparhlllnt of revenu.,
BurBau of Individual TaxGs, ATTNl Posl ASSOS~MAnt RevIew Unit, DEPT, 280601, HarriSburg, PA 17128-0601
Phone (711) 787-6505. Sail plloa 5 of thu booklet "Instruction. for Ynher1hmcliI Tel< Rllturn for II Redd.nt
Decedent:" (REV~150l) for Illl IIxp18natl011 of adMinlstratlvoly corrllctnbh arrors.
If l!lny tal< due is paJd wHhln tllr.. (:!o) IHtlondor .onths after the dllcedent's d.at,h, a flv. p.rc.n~ (5;:)
dl.count of the tal< paJd Is allowed.
Th. 15% tft)( a..nelty non.pnrtlclpation pennlh is cOllputlld on the total of thll tax and Internt aunsnd, and nut
paid bllforll J,lnuary 18, 1996, HIli I1rst dllY aftor the end of the tax IlllnlJlty p~rJod. This non~partioJpatJon
panalty I. npplIlllable In tho ...e .anner Ilnd In thll th4 ta.e tl.. parlool a. ~ou.would appeal the tal< noO lnt.rast
that hn bun a......d a. indloated on thil notice.
Intarut h eharged beginning with I1rst day of dellnquenoy, or nlnlt (9) ~onths and one (1) day
froll the date of death, to the llate of pltYllIent. TaliU whIch bocall8 dGllnqullnt before January 1, 1982
benr InterQlt at the retll of she (6%) r'ercont Fler llnnUIl calculated at a dtll1y rate of .000164.
All taxe. which becaMe dallnqullnt on or nfter Jnnuary 1, 1982 wIll be~r Inter..t at a rate which will vary froll
calendar year to oalandar yur with that rllte Ilnnounced by the PA Depllrt.llnt of Revenue. The ..,plleab1o
intera.t r8tlll for 19&2 throullh 199" are:
~.:! Intllrlllt Rate pallY Inter..t Factor Year Intllre.t Rate Dally If'hr..t Factor
naz 20% ,OOO!lo48 1987 9% .000247
1983 16% .0004:\8 1988~1991 U% .000301
1984 11% .000301 1992 9% .001.1247
1985 IS;': .000356 1993~1994 7'1 .000192
1986 10% .000274 1995-1997 9% .00024"1
--Int.rut J. caloulated a. follows:
INTEREST = aALANCE OF TAX UNPAID X NUN8ER OF DAYS DELINQUENT X OAILY INTEREST FACTOR
-.Any Notie. i..ued aftar the tel< baeD... delinquent witl raf1eat an Inter..t calculatlon to flft.,n (15)da~.
beyond thl nnt. of t~ III.....nt. If pay..nt I, ~ad. aft.r the Intere.t cOlputntion date .hown on the
~otle., addltional lnt.r..t .ust be oalculatlld.
....,.
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Or.;.
PURPOSE OF
NOTICE I
To fulfill the requlr...nt. of Stottun 21~O of thl Inherltanol a~d E.t,t. Tax Aot, Aot 21 of 199~. (12 P.S.
boUon 9140),
PAYHfNT I
P,tlch thl toP portion of thle Hotio. and tubait with ~our pav","t to thfi Rlght,r of WHlI printed 6" 'tM
rl\,llt.. .ide.
~. HIke chIck or .onlV order plY_bit \91 REGISTER Of WILLS; AOENT.
REFUND etA)l A r.fund of . taM cr,dit, whioh w.. not reqUI.ted on thl llx r.turn, May bt roqul.tld by coaplttlnt an "AppllcatJon
for R_fund (If Plnn.vlva"l. Inherit"'ClI and E,tab TaM" (RE\I-1313). ApplioaUon. .r. IvaUabl, at tht OffJoI of
the RIgl,t.t of Will., any of thl 21 RI...lnul DI.trlot Offlo.. or by oalllng thl ,plol"1 Z~.hour an.werlng ..rvlol
nu.bar. for for.. order'ngl In Plnn.ylvahla 1~800-362-2050. out.ldl Plnn.Ylyania and within looal
Harrhburg ar.. (117) 787~8094, TOOl (717) 772"2252 (Hearing I.palred DrIly),
OBJECTIOHSI _ny ~arty In Interl.t not satl.fled with thl apprnl.eMent, allowanca or dl.allowancl of d.ductlon. or a.......nt
of tax <including dhccunt or lnhrl.t) II lIhown on thh NoUel aay objlot within .ixty (60) day. of rlcelpt of
thh Notlol bYI
-~writt.n protest to thl PA OIPartlont of Rlvenul, Board of Appaals. Oept. Z810~1, H.rrl.burg, PA 17128.1021, OR
--'llotlng to havI thl ..ttar d.hraJMd at thl audit of thl eooount of thl plr.onal rlpruenht1vl. OR
--apPlal to the Orphan.' Court
ADNIN-
UlTRA TI YE
CORRECTIONS I
Factual Irror. dhcoYlrld on this alluft..ent should b, addrlUld In writing tOI P" OIPllrh,aOlt of R'YlnUI,
Burlau of Individual TaXI', "TTNt Post A.sl....nt R.vll'" Unit, DEPT, 280601. HarrIsburg, PA 17128"0601
Phonl (717) 767-6505. Se. pegl 5 of the bookllt "In.truotion. for Inherltenol Tax Rlturn for a R..ldlnt
Dftold.nt" (REY-IS01) 'for an Ixplanation of ad.lnl.tratl"lh corr.ctable .rrorA.
DISCI)UNT I
If any tax due 11 paid within thrill (3) ce1endar lIonth. afhr the deloedent'. death, a f Iv. percent (5:0
dhcount of the tax paid II allowed.
PENAtrVI
Th. 15X tax ..n..ty non-partlclp.tion plnalty I. OOlllputld on thl total of the tax and tntere.t w......d, .nd not
p.~d b.for. Janu.ry 18, 1996, the flrtt day aft.r the end of the tax a.ne.ty plrlod. Thlt non~partlolp.tlon
penalty I. apPlal.bie in the .818 lanner and In the the .... tlee periOd .. you w"uld app.al the tax and lntere.t
that hili bien .......d .. Indlcltld on thh notlc..
INTERESTl
Int.rllt 1, ch.rged b.~lnning with flr.t day of d.linqu.ncy, or nine (9) eonth' and o~ (1) day
frnl the data of d.ath, to the dota of p.y..nt. r.x.. which baea.e d'linqu.nt before J.n~.ry 1, 1982
b.ar Int.r..t .t the rete of 11M (6%) percant p.r annul calculatld It a dilly r.te of .000164.
All taxltS whloh bICH. delinquent on or .ftlr January I. 1982 wJII bur Intlr..t at a rate which 11111 v.ry frol
ca1andlr ~..r to o.lend.r ye.r wJth that rata .nnounc.d b~ the I'A O.partllnt of Reyenu.. ThtI appllcabl.
int.rllt rata. for 1982 th,'ough 1997 Drll
Vllar lnt.rut Rlt. Oally Intera.t Factor Vllr Int.rut R.tI DailY Intero.t FlCltor
---
1982 20% .000&48 1981 .% ,000247
1981 16:< .000436 1988.1991 \1X .00OSOl
19$4 \1% .000301 1992 9% .000241
1965 UX .OOO!&6 1993~1994 1% .000192
19M 10Y. ,000274 1995-1997 9% .000241
--Int.rut 11 calouht.d D' folloW'1
INTEREST . BALANCE OF TAX UNrAID X NU"BER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
--Anv NoUc. IlIu.d eftlr the tax b.COIllU d.llnqulnt will r.flec~ IIn Intlrut caloulatlon to flU,,"' (IS) day.
b.vond the dati of the ........nt. If pay..nt 1. ..d. aftlr the int.r..t co.put.tlon data ehOwn Oft tha
Notice, Iddltional lnt.rllt lIU.t b. calculat.d,
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