HomeMy WebLinkAbout97-00434
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Ernest E, Cassel
170 Crescent Drtve
Hershey, PA 17033
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CUHHONWUt Ttl Of /II':....S"'II/..NI..
IJfP"'HHfNf or Iff:V(HUr
IIURUU Of lNOIY'JDU..t U)lrs
OfflT. launl
H.."RfUURQ, P4 11IZ8-0.01
*
( " ! \, II
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
M REVISED NOTICE ...
FILE NO. 21 ,'17 - II..! t/
ACN 97105509
DATE 05-10-97
~
IlV.IHI U ", 11,1\1
EST, OF ESTON R MATHIAS
$,$, NO, 202-20-0415
DATE OF DEATH 11-11-96
COUNTY CUMBERLAND
TYPE OF ACCDUNT
[] SAVINgS
[xl CNECKINg
[] TRUST
[] CERm ,
NANCV L CASSEL
170 CRESCENT DRIVE
HERSHEV PA 17033
REMIT PAYI1ENT AND FORMS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PNC BANk hili provided thl OlpllrtMlnt with the inforutton liltld bllow which hat bile" uud in calcull1tlng thl
potentleJ tex due, Their rlccrd. Indlcet. thot lit thl death of thl IIboVI dlcedent, you wire ~ joint owner/beneficiary of thl. acoount.
If you ,..1 thh In'oraetlon II Inoorrlct. plelll' obtain written oorrlotlon 'roe thl 'Inftntllnl In.tltutlon, attaoh II copy to this fora
and return It to thl IIboVI IIddrln. Thh Mtount it talCabll In flocordllno' with the Inh.rUenc. TIIK Law. of the Co".onwQlllth 0' Ponn.vlvllnh,
"un~iuru. alCl)' u" tlJlu,w,otli l,1 I.ttli}IIW ':il.) 7Ii'/. ;)1~1.
Oete
E.tobllohod
REVERSE SIDE FOR FILINO AND PAYMENT INSTRUCTIONS
11-06-91
To in.ure proplr or.dl t to your IIccnunt, two
III cop Ie. 0' thl. notlol IU.t lIccolpllny your
pllly.ent to the R.ghtlr 0' wllh. Mak. check
payable tOI "Rlght.r of lillis, Agent".
COMPLETE PART 1 BELOW
Account No. 5070071798
III III . SEE
Aooount Bllonoo 3 .551 , 65
Poroont Toxoblo X 16.667
AMount Subjoot to T.. 591,95
T.~( R.t. )( .06
PotonUIl To. Duo 35,52
PART TAXPAVER RESPONSE
[!] IFAUURI TO RISPOHD llXLLRI8ULT XN Ill. OFFICIAL 'TAX ASSl8$HINT lAUD OH 'TH!S MOncll
4. ~Th. above Inforlatlon llnd taK due 1. correct.
lAi 1. You llUly chao.. to relit pllYfI'olInt to the Regl.ter of Will. with two cop I.. nf thlt notlclI to obtain
rI dhcount or avoid Internt, or YOU IllY ch.ck bOK "A" IInd return thh noUce to thl! Re91thr of
WHit and In official n.......nt will b. luued by the PA D.pertltnt of R.vtnulI.
HOTE: If lllll plly..nh ar. llIade within thr..
(~) lonth. 0' the dlleldtnt't dati 0' death,
YOU .ay d.duot a 5% dlttoun\ 0' tho tall du..
4ny Inhe,.Itance t111l due 101111 baeo.. delinqulnt
nine (9) II!Ol"ith. eHer lh, date of duth.
[CHECK ]
ONE
BLOCK
ONLY
IL 0 lh. above '''It hllt bun or will be reporhld tlnd tlll( Pllld with thl Penn.ylvllnla InherJhnce TeK ".turn
to b. flted by the d9c.dent'. repre.entatlve.
C. ~ Tho above Inforeation I,~~ncorrect and/or debt. and deduotlon. w.r. pelri by you,
"'ou .uat caMpl,tll P4RT ~ and/or PART ~ bilow,
PART
~
TAX RETURN - COMPUTATION
lINE 1. D.t. E.tobll.hod
2. Account Balenca
5. Percent Te~able
4. A~cunt Subject to Tax
S. Uebts and D.duction.
6. AM~unt T.~able
7. Tex Rat.
8, T.x DUll
TAX ON JOINT/TRUST ACCOUNTS
PAn
I
2
3
4
5
6
1
8
DEBTS AND DEDUCTIONS CLAIMED
OFFICIAL llSE ONLY 0 AAF
PII ~~RTH~~T OF.~,~NUE
). ", . .-t_""
If you indicat. . different tax rate, pl.... .t.t. your
rel.tion.hip to d~o.d.ntl"
O~
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2
3...Jl.
4
5
6
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PART
[!]
DATE
PAID
~
PAVEE
DESCRIPTION
AMOUtlT PAID
i
TOTAL (Enter on line S of rex COMput.tion)
I
.
Under p.neltie. of par jury, I d.clar. th.t th. fact. I
coltplet. to tho b..t of "y knowledge and b.lief.
. }tJji((< {1 i_ CO2 .21 (J
TAXPAvrR ~I~ATIJRE
hav. reported &boye are tru., correct end
tlQ!'LLJ..W_ ) ')!)tl("(~_ __ ___
WORK ('II) ) ';.~/' 11";{')~q7
TELEPHONE NUMBER
COHHOHWt:Allfl Of PfHNSVl VAN1 A
DEPARTMtJrH or REVEHIJf.
eURUU OF JH01VIOUAl UM!'S
DI':PT. lllOfJOl
ItARRISBlJIWj PI, 111l1-0601
*'
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
I I{~',
FIL~ NO 21 '7? '/'1)
ACN 97123152
DATE 05-24-97
t1w'IUI f~ ", lI,lIl
E&T, OF ESTON R MATHIAS
5,S, NO. 202-20-0415
DATE OF DEATH 11-11-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[] SAVINQS
[J CHECKING
[] TRUST
lil CERTlF,
DEL YN DEVLI N
H....._JIll", SIMl.1i':
"ME'toIV fIliU"nc Pi 1..._
Ctrt lj.'('~'-rL " I A, ;J :4-<- Q
{-fa-:S-7 ~d~uYf ",II: '\ ,
FUl TON a:NK GJI,j'l-t h(;J,j'ldf}th' D...,.:': ;;'h'~h' In'D,..IIDn 'ht.d b.ID. .hlch h.. bun us.d In "IIDul.tln, 'h.
potlntlal tall: dUI. Thllr rlcord. Indicate thllt at thl duath of thl abolll dlCldlmt, you wlra III julnt ownlr/benlflola"y of ttlll i!lCcoun~.
If YOU fnl thh Inforntllm I. Ir,tlorrlct. pI.... obtlln wrlthn oorr.oUon frol thll financial In.tltlltlon, Ittftch I COpy to thh for.
Ina ...turn 1, to lh. ,,;;'UVtl tu.iJ,..,". i,d. "'.""lollll 1. la.Jt.II\.t III a........tJ.I"". "'I~:. \Itlll il.:",j.......... Tfl^ I....... ',~ ;~H C";,,,,,,,;.;.c.,;,~:h..~ "",:"\I"l:',I'J:;;"\lr..
QunUon. lilY bl In'lollrld by c.llIng (11) 1&7-&317.
COMPLETE PART 1 BELOW M M M SEE
Aooaunt No. 161-0031895 Ooto
est.bli.had
REHIT PAVHENT A:'IO FORHS TO I
REGISTER OF WILL!
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
REVERSE UDE FOR FILING AND PAYMEN'r INS1'RUCTXONS
.
10-25"85
To Inllura proper crlld1t to ~'our IIccount, two
(2) copl.. o( thlt notlcl ~u.t IICCOIlPllt1Y your
pay.ent to the Rlgi.tlr of Will.. Hlkl oheck
peyabll tQI "Negl.tlr ~f Will" Agent".
AClcount Bahnoa
Par cant Ta)(abl.
AMount Subject to
T.x Rata
Poi.ntial Ta)( Du.
10,005.43
50,000
5,002,72
,15
750,41
TAXPAYER RESPONSE
FAILURI TO RISPOND-wi:LL RESUL~NrOr-FiCiAL TAX ASSBSSMINT BASID ON THIS NOTICI"
K
HOTE: If tax paY.lnt. nrl ..dl lollthln thr.~
(3) lIonths of thl decldlnt', dati of d.ath,
you .a~ dlduct II S~ dJ,count of the t8ll: due.
Any Inhl/'ltancI tax dUI !oflll becc.. d.llnquent
1'111'11 (9) Month. nftlr th~ datI of dla~h.
Tox
x
PART
m
[CHECK -J
CINE
BLOCK
ONLY
A. The above Infor'llIation and tIIx due Is oorrllflt.
1. You IIII'lY thoon to re.lit payunt to tho Rlphtllr nf Wills with two cophs of thll n"tlc" to uot!'ln
a discount or avoid Intllrut, or you IIII1Y chllck box """ and return thh notlclI to the Roglltllr of
WIll, and IIn official alsllssmlnt wlll be Issued by the PI, Oopartmont of RevlInuu.
B. [J Thll above 8Slot has been or 1ol111 bll reportlld and tax Pl'lld with thl P8nn.ylv~nla Inheritance Tllx roturn
- to bl flild by thlll decedent's repr8~.ntatlvl.
C. 0 Thl "bove Inforlllation Is Incol'root and/or tlebh and dlldlletlon. Wllrl p~n, yeu.
You MUlOt cOlllp18t. PAIn 0 and/or PART ~ bllow. .,;--' ~
- )
PART
~
TAX RETURN . COMPUTATION
LINE 1. Ooto E.hblhhod
2. AClcount 8alanc.
5. Perc.nt Ta)(abla
4. AMount Subject to T_x
S. Dabt. and D.duotion.
6. AMount Ta)(abl.
7. Tax Rat.
6. Ta)( Du.
TAX Otl JOINTrTRUST ACCOUNTS
OFFICIALJSE ONLY [] AAF
PA DEPARTMENT OF REVENUE
I
If you indiClata _ diffarent tex rat., ph... .tata your
r.lation.hip to dec.dent:
OF
1
2
3 X
4
6
6
7
8
PART
~
DATE
DEBTS AND DEDUCTIONS
PAD
1
2
3
4
5
6
'1
8
CLA I1'1ED
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PAID
J=-
PAYEE
DESCRIPTION
AMOUNT
==:E-'
~-
5 of Tax Coltp""tation-)- $;'
PAID
l
TOTAL (Entar on Lin.
Undar p.n.lti.. of p.rjury~ I dQclar. that the
CCl~Pl~.t. o~. b.O.t ~f .'. knOW1;d~. and b.li.f.
~ .~ 1> flf{;r" / 'I .
C. t..., (.C,-(f'l..l -;"L.._
TAXPAYER SIO URE
fact. I
havQ r.por~.d ~bov. .~!' t~~a, 7' ~~t~d
HOME (lhr7) .~) lfb -
____._~L__ -~~fr
WORK () ~- '7
TELEPHONE NUMBER .
PUIlPO$EllF
NOTICE I
PAVHEHTI
REFlJoID (CA):
I,"' '(\
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To fulfi11 the r..,lrHlntl of attltlOli 2140 of thl tnher1t8nOt 8nd Est.t, TaM Act, Aat n of 199&. (72 P.I.
Section 9140).
DetMlh the top portion of thi" NoUOI and .ubIIlt llJth your pty..,t to the Reg..t,,. of "IU. printed on the
r.".,... IIH,
-., "... check or .Oilty ora,. pavlblt tOI REGISTER OF WILLS, AGENT.
A r.fund of . tax orM1\:, which .,.. not requ..ttd on thtl tll( return, ..y ba requll.ttd by cOIlplat1nt en "Appl!cIIUon
for R"l'nd of Penney!v..,l. Inher'JtIf\CI and Elt.t, Tax" (REV-UU)' Applications ara IVIUlabh at tM OHI'DI of
the R..htl,. of WUh, My of the U A....enue Dlstriot Offlol' or by aalUng the ,pee111 24-hour Wl....rlnu ..'viOl
~r. far forlt,. ordtrlngl In P.nn.ylv~J. l-eOO-562-2050, out,l_ Pennlvlvenla and within locll
HerrhburCl Ira. (117) 761~a09., TODt (717) 172~2252 Weering hlp_lr8d Only),
OIJEtnONSI A"y p.rty In Int_r..t oot ..U.fi.d with th. apprl!lil...nt, _lIowllnCl. or dhaUowonee of deduction. or ......lHnt
of hx (InclucUng dlleow.t or int.r..t) .. .hown on thb NoUe. MY object within .hcty (60) daV' of reCIlipt of
thh NoUee by I
~-written prat..t ta the PA Vlpl!lrt...,t of Revenue, la.rd of Appeeh, IJet:It. Z81021, Htrrhburll, PA HUe-lOll, OR
--.lltOtinll to h~Ye th. ..thr d.tlr.lned at theltUdlt of the Maount of th41 p.r'OMI r.pr..enhth,., OR
.-""'11 to the Orphan.' Court
....IN-
UTRATIVE
CQRRt::CTlOWSI
DISCDllflt
PENALty,
INTEREST I
F.ct~l errnr. dhcov.red on thlt 8111.....nt .hould bft add,....ed In writing tal Pi O.part""t of A.vtnUl,
Bur.eu of Individual TI!l~e.. 'TlHI Po.t A.....Ment R.vlew unit, DEPT. 280601, Herrllburg, Pi 17128-0601
Phone (717) 787-6505. s.. p-ve 5 of tM book1l!lt ''In.truotJon. far Inherltanc. l.x R.turn for. A..ld1!lnt
Dec..,t" IREY-1S0lJ for "t I!lxpll!lnl!lt1on of "Inhtreth...lv eUrr~tllbll!l .r,'or..
If MY tl!lX ctu. h paid within thrH (]) cl!llendl!lr IIOOth. aU.r the dI!lo..."t'. ~.th, . fly. ,",rattnt (5X)
d!lcount of the tl!lX peld h I!lUCI'1II!ld.
Tt. IS;( tlJilC NnCIS'ty non~pl'lrticlpllUon p.nl!llty .II au.putltd on the totel of tM tax end Int.r..t lIu....d, oncfnot
pl!lld before .JII1U.r~ 18, 1996, the fir.t d.y lifter the end of '(he talC ..,..t)' period. Thl. non-part!c)p.Uon
peMlty II ~ll!lbh In thtl lItH .I!lnner and In the the .8M tI.. period .. you MOUld .....1 the tu Md lnt.rl.t
th.t he. beetl ......._ .. tOOle.tM on this noUe.e.
Inhr..t I. c:h.rgad bealnnlna with fir.t dllv of deUnq\MllCY, or n.tllfl (9) ItOOthl and one (1) day
frOll the date of lM.tn, to the date of p.yant. l.ICa. Nhtch No... cktllFlqUl!ll'lt bflfor. .JwuIry 1, 191Z
Har lntlre" lit the r.te of .hI (6:<) p.rcWlt per .,..".. calcul.teet at . dalh rflh of .00016"..
AU hlC.. whjeh be<l... ckiUnquont on or aU"r Jl!lnUlry I, 1982 wlU ~.r Intar..t at a rata which will v.ry frCMI
a.lend.r v..... to fllllend.r y.ar with that ,.ate amounced bY the PI. o.p.rt.."t of Ralo'lm\M. The I!lPpUcllbh
Intlr.st r.t.. for 19az through 1997 lIrll
Ya.r ~e.!:.!.!~ D.l1y Int.,...t F.Cltor
V."r Int.r..t Rat. Dl!llly Interut FIK',tor
1987 n .OOOZ,..,
1968-19'11 IJjC .000301
I"" 9X .000241
1993~19'K 7X .000192
1995.1997 9X .000247
191t
1.13
1984
1,IS
1916
ulnt.r..t
20:<
16~
11:<
11i(
10;(
It c.lcuhtl!ld ft.
,OOO~8
,OOOU8
.000301
.000356
.000274
followll
IHTERElT . IALAIlCE OF TAX UNPAID X HUMIEI OF DAYS DELINqUENT X DULY INTEREST FACTOR
~MAny Motte. 1.aued Ift.r the talC b.c:u.a. delinquent wAll r.fl~t an Int.r..t cal~ul.tlon to fifteen (IS) day.
bI!lyDnd the d.t. of the ......Mnt. If p.Ylllrlt it ..... .U.r tM Intlrnt COIlpUt.tlon dah shown on the
MoUel, tddltlonel Int.re.t lIU.t be Cl.lcultt_.
c;
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PURPOSE OF
NOTICE I
To fulfill the r.qulr...nt. of S.otlcn 2140 of the Inherltano' and E.t.t. TaK Aot; Aot 2) of 199&. (12 ~.S,
Seotion 9140),
PAVMENT I
Detach the top porHon of thh NoUce and tub. it with your pay.entto ttlt R,ght.r of Willi printed on th,
rlver'e ,Id"
-~ Hake chlok or aon.y ordar payable tOI AEGISTEA OF WIllS, AGENT,
REFUND (CA): A refund of a ta~ orldlt, whloh wa, not raqua.ted on the ta~ r.turn, May bl requetted by oOMPlltlng an "App)loetlon
for Refund of PlnnlYlvanla InheritaMe and E.tate Ta~" (AEV-UU). Applloationl are available at the 041101 of
thl RIgl.tlr of Will', any af the ?oJ Rlvlnul DI.trlot Offloe. or by colling the 'plolal 24~hour an.w.rln, 'Irvlcl
nUMblr, for for.. ordlrlngl tn Plnn'Ylvanla 1.aOO~J62.20S0, out. Ide Plnn'Ylvanla and within 100.1
Harrhbur,.,.. (7}1) 717~8094, TOO* (717) 712~22S2 (Hearing IMPllIlred Only),
l)aJEClI~SI Any party In Inbr..t Flot tathfled with thl appralseMlnt, allowance or dhallowanee of dlduotJon. 0" .!I......nt
of tax (InclucUnll dhcount or Int.rut) .. .hown on thh Notice ..y obj.ot within IlI<ty (60) day.o{ rlollpt of
thh Notlo. by:
--wrlttln prot..t to the PA Oepartltent of Alvenue, Board of IIppeal., Dept. 281U21, Harrhburg, PA 11128-1021, OR
--.lectln, to have the aattlt deter.ined at the audit of the account of the pertonal rtpr..entatlve, OR
~-app.al to th~ Orphan.' Court
ADHIN~
ISTR"HUE
CORRECTIONS,
Faotual .rrors dl.cov.tld on thl. a""I~ant Ihould be addr~.'ed In writing tal PA Dep8rt~lnt of Aev.nue,
Bureau of Indlvlduel T.)(I', ATTNI Pu.t A""...nt RIVII.. Unit, DEPT. 280601, tllrrltburg, PA 17128-0601
PhOM (117) 787-6505. Sele pao. S of the bookl.t "In.truotlon. for InherltanoR Ta~ R.turn for I Auident
Olc.dlnt" (REV'lSOll fOI' en Il<pl"natlon of ad.lnittretlveh corrlctabla .rrort.
DISCOUNT I
If any ta~ duo I. paid within thr.e (Jl cal.nda,. Icnth. after the decedent'. d.ath, a flv. percent (S%I
dl.opunt of thl tax paid I. allo~d,
PENAL TVI
The 15~ tal( aanl.ty non~partlcjpatlon penalty I. ooeputld on the total of the tal( and lnt.r..t a..I...d, and not
Pftld bafor. ,Ianuary II, 1996, thl fir.t day after the end of the tal( unlltv p.riod, Thit non"partlclpetlon
Plnalty II IPPlalabl1 In thl .a.. aann.r and In thl the .... tl.. p.rlod a. you would app..l the t.~ tnd Jnt.r..t
thlt has b..n .......d a. Indloltad on thl. notic.,
INTEREST I
Inhrl.t Ii char-g.d b.ulnnlng with firtt day of delinquency, or nln. (9) ~onth. and on. (1) day
frol thl date of death, to the dati of p~YI.nt, T,xI' which baOI.1 dlllnquln1 bafor. January 1, 1982
blar Intlrl.t at thl rats of .11< (6%) percent p.r annul calculated lilt a dally rate flf .000164.
All taxe. which b~csa. d.1lnqulnt on or after J~nuary I, 1982 will ba.r Int.r.,t at a ratl whlo~ w111 vary froe
cal.nder y.er to nalendor- Ylar with that ,".te announoed by the PA Departa.nt of Aav.nuI, Th. appllc~l.
Inter.,t rltl' for 19.2 through 1997 ar'l
V..r Interut Rat. Dlth Inter.."t Factar Y",r- Inter...t Alt. Dally Inter..t Faator
1'182 20% .00U548 1981 9% ,000241
1963 16% .0'00418 \981-1991 11% .00nOl
19&4 11% .DOOJOl 1992 9% .000241
1985 U% .OOOJS6 1993-1994 1% .000192
1986 10% .000274 1995-1991 9% ,00O;!',1
. ~ tntsr..t I, ca1oul.t.d a. followlI
INTEREST . BALANCE OF TAX UNPAID X NUNBER DF DAYS DELINQUENT X DAILY INTEREST FACTDR
.'Any Notlel I..u.d Iftlr the tl~ b.colu d.llnqulnt will rlfl.ct an Int.,ut calculation to flftsen (15) dlY'
b.yond the d.te of the ....'I..nt. If pay..nt I. ..d. after the Intlr..t coaputattQn dat. .hown on thl
NottOl, additional int.rllt I\l.t b. cftlculahd.