HomeMy WebLinkAbout97-00468
1.5 1\<,) I'
OOMMONWE~~HOf PENNSVLVAN'A
DEf'AR NTOF REVt;:NUE
HARRIS 1,~Wg~~'28"Ofl01
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WIL
FOA.DATES or. Df:AHI AFH::u.R 121 .ill 1 CHECK tHiAE
IF A SPOUSAL .
l:O~EllL'I'llllElllilliJlLAlM' ___
FILE NUMBER,,2/ 71"V{J r
(WIll not probated)
cou NOOOE V' A NUMBE
~EV. 1500 EX ~:1-g41
167-24-4788 09/10/96 __92""' Cumberland
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST,FIRST AND MIDDLE INITIAL.) SOOIAL SECURITY NUMBER
JoAnn SI?!'-ak~__ _.__ 135-26-8290
iTi, Orlgl"ol Relurn ~pplemenlol Retur"
] 4. LImited Estate l~ 4a. Future Inleresl Compromise
__ WIll not proba t e d liar dales of death after 12-12-821
[~6. DQcodent DIGd Testate [] 7. Decedent Maintained a Living Trust
(At1ach copy 01 Willi ----1At1ac~2El'..ol Trustl
C P ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
~ 2 ;A-~~ IOOMPLETE MAILING ADOAESSQ ~ '-rJ
R 0 _I,g\'l_:ls_!i.-,---JS1dnk.~l"---,IL.!_Es.<<!!~re ____ Pepper Hamilton ~',s"cheetz"LLP
~ ~ l'tLl:PHONl: NUMBER PO Box 1181
T 717 255-1163 Harrisbur
1. Real Estale ISch.dule AI (1)
2, Stocks and Bonds ISchedule B) (2) _
3, Closely lield Stock/Partnership InlorcsllSchedulo CI (3)
4 Morlgages and Notes Receivable ISchedule 0) (4) _
S, Cash, Bank Deposits & Miscellanoous Personal P'operty ISch, E) (S)
6, Jointly Owned Property ISchedule FI (6)
7_ Transfers ISchedule G) ISchedule L) (7) ,
8. ro~al Gross Assets (total Lines 1.7)
9. Funeral Expenses, Administrative Casts, Miscellaneous
Expenses ISchedule Ii)
10, Debts, Mortgage liabilities, Liens (Schedule I)
11 Total Deductions Ilotal Lines 9 & 10)
12, Nel Value 01 Estate ILlne 8 rr'nus Line 11)
13. Charitable and Governmental Bequests (Schedule J)
14, Net Value Su~ct to Tax (Ljne 12,mlnus Line _13)
15. Spousal Transfers (for dates of death alter 6~ 30~g4)
See Instructions 10r Applicable Percentage on page 2,
(Include values from Schedllle K or Schedule M.l
16. Amount of line 14 taxable at 6% ratfl
(Include values from Schedule K or SchcdlJle M.l
17. Amount of Une 14 taxable at "15% rate
(Include values from Schedule K or Schedule M,)
18. Principal tax due IAdd tax tram Line 15, 16 and 17.)
19. Credits Spo'jsal Poverty Credit Prior Payments Discount
0,00.' ____.._--9--,-,00 + 0,00
20.11 Line 19ls ~ale' than Line 18, enlerthedifference on Li~e~OThislstheqvERPAYMENT
[KJ D [ChoekJ);;;;-ifv-;;u artllO~ue.tl~ga ',.fu~dof v~urov.,p,avm.ntl
21. If Line 18 is g,eate, than Line 19, enler Ihe difference on Line 21. This Is the TAX DUE.
A, Enter the Interest on the balance due on Une 21A.
B, Ente, the total 01 Line 21 and 21A on Line 218. This Is the BALANCE DUE.
Make Check pa able to: Re Ister of Wills, Agenl
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH <l <l
CAB
H P L
E P 0
C R C
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D
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DEaF-DE NT'S NAME (LAST, FIRST, AND MIDDl.E INiTIAl.)
Speaker Fred
ImOtAL SECURITV NUMBER
DATE OF BIRTH
OF':fDC,NT'!;.: l.'OMPl.Er!: ADDRESS
/-.,06 Colol y Road
! '1)
]:.'amp 1-11 . I PA
[iJs
....Q.....8
AMOUNT REOEIVED (SEe INSTRUOTIONfJl
t,291,392,76
Remainder Return
lIar dates of death pllor to 12.13-82)
Federal Estate Tax Return Required
Total Numbe, of Safe Depos~ Boxes
OATE OF OE,\TH
R
E
C
A
P
I
T
U
L
A
T
I
o
N
T
A
X
C
o
M
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A
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:-i,',
PA 17108-1181"-
,,)
.,:l
41,350,00
\..\
\(.J
195..J2!?,31
(8) _.
236,525,31
(9)
900,00
(10)
(11)
(12)
(13)
(14)
900,09
235,625.31
n5,625,31
(1S)
235,625,31 x'Q.Q.=
0,00
(16)
O,OOX,06=
0,00
(17'-.
0,00 X ,15 =
0,00
(18)
0,00
Interest
0,00
(19)
(20)_
0,00
0,00
121)
(21A)
(218)
0,00
0.00
0,00
Under penalties of per lury, I declarl! that I have e~amlnad this relurn, If1cludlngllccompanying schedules and Iitalemllnls, and to the bos' of my knowledge and beller, Ills true,
comlct and complete. I declare that 1111 real elltate has bllllnreparted at true mar~el ~al"ll. Doclaratlon 01 prepllrtH Olnllf tnlln Inn perllonal represenlallvels based onalllnlormatlon 01
which pre parer hu any ~nowledge.
SIGNATURE OF PF.ASON RESPONSIBLE FOfl FILING flETUfiN ADDRESS
(J..,/) , /". .it, nun""",,"..__m ------..----------..---..-
~/[l"'/H-. \~0{d ,cL,L--'
.8iGNA~F PREPAAfROTHER JHAN REPRESENTATIVE ADDRESS
I' -L.:"'~ ,.1;':/(/' c.:.., / j ___;~';~i~-b~~~~- PA- -i 71-08: i-i63 -.. -- -.. n -.. n. n. n
Copyright (e) 1994 lorm <'Iollwarll only CPSYSI~;P:-
DATE
S/I/'1!
DATE
'!La /97 _
Form 1500 (Rev. 1.94l
OOM~N'ilrti'l4\'W.~~ANIA
ESTATE OF Fred Speaker
SCHEDULE E
CASH, BANK DEPOSITS AND
MISCEL.LANEOUS
LP
e
REV - 1!l08 EX + (2-87)
FILE NUMBEI'I
~rD r olntl -owned with Right of Survlvorlhlp mUll be dllcloled on Schedule.El
ITEM
NUMBER
1
2
DESCRIPTION VALUE AT DATE
9F DEATH
1988 Toyota Camry 5,150,00
1993 Dodge Caravan LE 15,000,00
1995 G20 Chevy Van '20,950,00
Miscellaneous personal effects 250,00
3
4
TOTAL (A1.o onter on line ~ec.pltulatlon
(Attach addhlonaI81/2" x 11" .heets If more .pacels needed,)
Oopyrlghl(o) 1994 form toflware onIY,OPSYlllms, Inc.
41,350,00
Form 1500 Schedule I:: (Rlv. 2-871
/:)~ /,f,:! - F
BUREAU OF INDIVIDUAL TAKES
I"IHf.RIUNC[ ax nIVI~ION
Df.,., , ZII06Ul
HARRISBURU, PA t1128"060t
COMMONWEALTH O. PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAK
APPRAISEMEN1. AllOWANCE OR DISAllOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAK
DATI!
ESTATE OF
DATE OF DEATH
FILl! NUMBER
COUNTY
ACN
[~ u~,,::~,~,~o~~=:~m1 ~~3
MAKE CHECK PAYABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
il 'EV~' isi,-j - Eit - AFP -(' iij": 97 Y -NOT i c r -0' F - YNHEiii i' ANe E - TA j( - APPRA- i ii EilENT ~ - -A ~ i"owA 'NeE - oR' -- -- - - - - - - - - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
FRED FILE NO,21 97-0468 ACN 101
LEWIS S KUNKEL
N FRONT & MARKET
PO BOX 1181
HBG
STS
PA 17108
ESTATE OF
SPEAK.ER
TAK RETURN HAS: I x) ACCEPTED AS FILED
RESERVATION CONCEfNING FUTURE INTEREST ., SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Est.t. (Schedule AJ
2. Stocks .nd Bonds (Schedule 8}
3. Clo,!;.ly Held St('ck/f"adn8rship Int.r'ut ISc:heduh C)
4. l'1odg.g.'/Not.s Raeaiv.bI. (Schedule 01
5. Cash/B.nk Oeposii:5/Hisc. Personal Property (Sch.dul. E)
6. Jointl~ Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Total Auets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Adn. Costs/Hiso. Expense. (Schedule H)
10. Debts/Hortgage UabUHi8s/lhns (Schedule I)
11. Total Deductions
12. Nat Value of T~x Return
13. Chlilritable/Gov.rnnan'bl alDqUasi:s (Schedule J)
14. Net Value llf Est.t. Subject to Tal(
If an assessment was issued previously, lines
reflect figures that include the total of ~
ASSESSMENT OF TAX:
15. AMount of line 14 at Spous.l rete
16. A"CNnt of Un. 1(. taxable .t Un..lIChu A rate
17. A.ount of linQ 14 taxabla at Coll.taral/CI... Brat.
18, Principal Tax Duw
TAX CREDITS:
----.
PAYMENT
DATE
NOTE:
RECEIPT
NUMBER
DISCOUNT It)
IN1'EREST /PEN PAID 1- I
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATIOM OF ADDITIONAL INTEREST.
09-22-97
SPEAKER
09'10-96
21 97-0468
CUMBER lAND
101
) CHJ,NOED
11)
12)
13).
141
IS)
1&)
(7)
.00,
,00
,00
,00
41,350.00
,Q..Q...
195,175,31
leI
( ,
*'
(9)
1101
900.00
......2.ll
Ill)
1121
1131
1141
II~lHI U ." If""1
FRED
DATE
09-22"97
NOTE: To insure proper
orad1t to your aceQunt,
subMit the upper ~ortlon
of this farM with ~our
tax paymant,
236.525,31
9nn on
235,625,31.
,00
235,625,31
14, lS and/or 16. 17 and 18 will
returns assessed to date.
115)
11&)
1171
235,625,31 x,OO=
,00 x ,06=
,00x,15=
lIel
,00
,00
,00
,00
,00
,00
,00
,00
IF TOTAL DUE IS I.ESS THAN II. NO PAVMENT IS REQUIRED,
IF TOTAL DUE IS REF~EtTED AS A "CREDIT" ICR), YOU MAV BE DUE
A REFUND, SEE REVF.RSE SIDE OF THIS FORM FOR INSTRUCTIONS,)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
RESERVit,rIOHI
PUfWQSE' OF
NOTICE I
PAVHEIH I
JtEFUND (CR) I
OBJECTIONS:
",OHIN
ISTRATIIJE
CORRECTIONS:
DISCOUNT I
PENAl TV:
INTERES7:
\.0
r"
i- I
Eat,nu of dt~~.nh dl':,n1ion or bafura De(llld)tI' 12, 1982 M~ If any futuralntar..t In thl..t.t. 11 trlnlf.rrld
11'.po.....ionar .nJu~f}<<<.to ChIS 1I (collaterall ber..Uclarl.. of the QlClllldent ,fter the Illplr.Uon of any eltlh
Uta or for vnr., tl'lli--cc)uionwlaHh hereb'l expr...l" r...rv.. the rlght to appral.. and ...... tranlf.r InMrJtanc.
It the l.wful Cl... B (collat.ra1l rate or~ Iny luch future lnterllt,
f.r
Ta)(..,
To fuHill the r.quir....nh of Section 2140 of the Inh41rltancl and E.ht" Till( Act, Aot 21 of 1995. (72 p,n,
S.otion 91(10 J.
DAt.ch tha top portlon of thin HI,t!Cle and fiublllt with YfJur pllYllant to the Reglltlr of WHI. prlntad on the rlvlr.. side.
uHak, oheck or lIIone'l order payable tOI REGISTER OF MILLS, AGENT
A rtlfund of /I tax crlJdlt, which ,Ias not r.quuted on the Tax Raturn, 'Hl'l be rDqu.shd by cowpli1ttlnll an "AppUc8tlon
for R.fund of PennlylvaniA Inherlhnco and f.st!lta Tax" (REY.13B), Appllc8tlonl are avallabh at tha Office
of the Register of WIlls, any of the 23 RovenuCl District Offlc8l, Of by cll11ln9 th. special i!4~hour
answering SIIrllicu nUllbers for forlll$ ordflrlngl In Penns'llvllnlll 1-6110-]62-20S0, outside POnTllylvl!onla and
within local HerrIsburg srell (71l> 767-8094, TDD~ C117> 772"2252 (Hearing llIlpalred Only).
An'l party In Inter.st not satlsflod with the llPprllhelllant, allowance or dtsalloWllflcO of lIadllct!on", Dr a...lIInent
of tax (IncludJn; dIs,..ount or Interll5tl ftIi, sho..n on this Notice IIUlit -object within sl:dy (60) days of receipt of
thle Notice bYI
~~Hdthn prot8.t to thfl PIl Oeprlrhl,nt of Rovenue, Board of Appeals, Dept. 281021, tlllrrlsblwg, PAl 17128-1021, OR
--.let:tion to hov. the uttor detflndned at audH of the AoCount of tho lIorsonal ropruilIntlltlve, OR
~-app.al to the Orphans' Court.
Factual arrorl dlscol/ltrAd on this ASUUlllJnt should be addrused In writing to: PA Oopartlllent 0-1 Ravunu.,
Burellu of Individual T~)(es. AnN: Post hseslllent Review Unit, Dept. 2P:060I, ltarrlsbllrGi, PA 11128-0601
Phon. 0171 787-6S0S. Su pKg, S of th(l booldot Itlnstructlofls for Inhflrltance Tax Roturn for G R..ident
Decedent" (REY-ISOll for an explllfli'IHon of adlllnhtraUv.ly cDrr8ctBbh errors.
If any 'tax due h pold within threa CH calendar lonthil after thtl d.codlllnt', duth, a flv. peroent (S:O dhcount of
the tax pald II allow.d,
The IS;( t/ll< !llln..ty nonMpartlc:lpatlon pOf1slty it cOllputed on tn. total of th. taM end Int.rut a.s"ued, and not
pllld bill for. January 18, 1996, the first day lifter the ond ['If the tax aJllnesty p.rlod. This 1l0nMpartlclpatlon
penal ty is apP.f11ahh In th. 1811I0 "llluner ond In the the 10.. tllllU par ind at YDU ~Jould appul the tII)( and Interut
that hal bun atl..lIIed as Jndlonhd on thh f\otlee,
Intere.t Is charged bllQlnnlnQ loItth first day of delinquency, or nln. (9) 1Il0nthi and on. (1) doy f,.oll the d'Ste of
d.ath., to the data of paYlllllnt. Taxu which lIeellltll delinquent IIMare J8nunry I, 1982 hear Inter..t at the rat. of
Ib (6iD plIroent per 4nnUlIl cltlculated at a dally rata of ,000164, All hxu which bec8.e delinquent on and after
Janulllry 1, 1982 will bear Interest at a ratll which will vary frolt calendar yoar to r.alllndar 'iOllr with that rat.
announceu b'i tho PA Oepart.ent of RIIl/enUfI. Tho I'II,pl1cabh IntQrest ratlltl for 1982' thrllUgh 1997 aral
~ I n hi r!!.L!i!!! a!.UL..lnterast Frlctor :!2r Iflhrotit "llt~ Dlllly Interllt Factor
1962 ZOx .000S48 1987 9;( ,000247
1961 16;( .000438 1981\-1991 11 :~ ,000301
19M 11% ,000301 1992 9% .000247
19ftS lJ% , 00OS~6 1119:'1-1994 ]X .000192
1986 10% .0DOZ7(j 1?95-199i' 'X ,000247
--Int.r.st II culC:l,laterl .. folloWfi~
INTERESt = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY 7.NTEREST FACTOR
u~ny Notice luuad sfbr thll tflX b8ClO.U delinquent wJll refllct IIn Interelt calculation to flfteen OS) daYI
beyond the d~h uf the allul"'.n\' Jf Jlrly",ent Is Mflde after the Internt co.putntlon aate tlhown on the
NotJc., addltian81 In1l1rAst ~ust be Clalculatod,
I~'
PUIlPOSE OF
NOTlCE I
"~'"I
T~ fulfll1 the rlquJr...nh of "otlon 21lttS (b) of the Inhtrit'rull Ind Eit,t, ralC Ad, lot Z1 of 1991.
(72 P.S. SlcUon 911tS) ,
1_,)
PiliVHENT, O,ttoh tn. U~-lport1on of thlt Notlol tnd .ub.1t with !iOllr ply..nt to thl Rllhte,. of Willi printed on the
r.".r.. ,1.,-,
u..... check'-or l'OMy order payabl. tOI REGISTER OF NILLI, AOENT.
REFUND (CR), .,refund of "t.~ Clr~'tj,.y ~ reque.tad by 00.,lltln8 an "Application for R.f~rd of P,nnlylvlnl,
Inn.rltancl and E,tat,y(U" (REY-l1UL Application. .r. 1"IUabl, lit ttM OffiCI of the Rlohter of Nlll1,
,"y of the 25 Revlnul Dhtrlot Offlol. or 'r(lll thl Dlplrt".",', Z4whour an,wlrlng 1<<,....101 nUGI'" for fo,'.. orderingl
In Plnn,yl"a"t. 1-800-362-2050, out.lde P,nnlVlvanla 'nd within 10011 Harrl.burg ar.. (717) 1'7.a09~~
TDDI (717) 172-2252 e....ring llIp.lr.d Only).
OBJECTIONS I Any pftrty In Int.r..t not ..tl.fl,d with the ........nt of tax a. .hown on thlQ notlo. lay obj.Qt within
.IMty (60) day. of r.c.lpt of thl. Notlo. bYI
-.wrltt.n prot..t to the PA O."art..nt of R.v.nutl, Board of App.al., D.pt. ;!810ZlJ Hlrrhburll, PA 17128-1021, OR
--Il.otlng to hay. the ..tt.r d.t.r~ln.d at audit of the p.r.onal r.pr...ntatlv., OR
,-appa.l to the Orph.n.' Court.
ADHIN-
ISTRATIYE
CORRECTIONSl F.otual '1'1'01" dl.cov.r.d on thll ........nt .hould b. .ddr....d In writing tOI PA D.p.rt..nt of Ravenue,
Bur.au of Indlvldu.1 TaM", ATTNI Po.t A...."..nt R.vllw UnJt~ Oapt, 280601, Harrhburg, PA 171~..0601,
Phone (717) 787-6505. 8.. PI'I 5 of the bookl.t "In.truotlon. for Inh.tltanoe hM R.turn for I R..ld."t
O.o.ant" (REY-l!iOll for an .>>cplanaUon of ltdIllnhtraUv.lY oo,.raot.bl. '1'1'01".
PENAL TV I
The 15X taM .-na.ty non-p.rtlolpatlon p.nalty I. co.put.d on th, total of tn. tax and lnt.r..t .......d, and not
P'ld b.for. Janu.ry 18, 1996, the fl,.,t day after the .nd of the t8M a.na.ty p.rlod. Thl. non-p8rtlolp~tlon
p.nal ty II app.allblll In the tIIlII, lIIannl,. and In thCl the 111\1 Uu p.r lod .. you "ould app.al the lex and Int.r..t
that hi' b.~n .......d a. Indloat.d on thl. notlo.,
INTEREST I
For dat.. of d.ath ~n or aft.r 10-3-91, Plnn'Ylvanl. E.t.t. TaM bl.ld on the Fed.,.al E.tat. riM
r.turn beeo.a. dlllnquent at thD .~plratJon of nln. (09) lIIonth. froll the date of dl.th.
For dltu of dlath prior to 10-3~91, Pertn.ylvM\JI E.tllh TIM basad on the F.d.re! Ellat. ralC r.turn
bloo... de!lnqulnt at the a>>cpl,.atJon of .Ight.ln (18) aonth. f,.08 the dltl of d..th.
TIM" whloh beoa.. dlllnqulnt bwfore Januery I, 1982 bear Inte,...t It the rat. ~f .IM (6%) p.rc~nt p.r annUl
caloulated at a dilly rata of .000164. All taKI. which b.oue d.Unquant on or .fter Janu8"Y 1, 1982 will baa'"
Int.,...t at . reta whloh wl!l vary fro. ODlander Ylar to cal.ndar yall,. with that rate announoed by the PA
napart.ent of Rlv.nUtl. Thl appUcabl. Intlr..t r.tl' for 1982 throueth 1997 lire'
V..r Inter..t Rata Deily Int.r..t Faotor Vaar Inte,...t Rate DCll1y Intlr..t Faotor
--
1982 20;: .0001)48 1967 'X .000Z~7
198:5 16Y. .0004]6 19aa~11)91 11X .000301
19.~ 11;: .0003Ul 1992 .X ,000247
1915 13Y. .000356 1993-199'" 7% .000i92
1986 10Y. .000274 1995~l997 .X ,000247
--Intllr..t 11 oa~culltld .. follow"
INTEREST . RAL~NCE OF TAX UNPAID X NUNSER OF DAYS DELINqUENT X DAILY INTEREST FACTOR
-"Any Notlc. luuad IIft.r \tIt taM bleo... dlllnquant will ,..fl.ct on Intarut OllouhtJOh to flfta.n (IS) dty.
ayondthe datil of tha .'......nt. If Jlfly..nt h ..de .ftar the Intl,...t ooaputltlon data .hown em the
Hotlo., additional Intara.t .Ult b. oaloulatld.
,. .
-,-,-
1,1i
I
,
;..~{~
PURPOSE OF
NOTICE l
To fulfill tha raqul"..nh of aloUOrl t14S (b) of th. Inhlr"itanoe aod ~.tat. TI>e Aot, Aot 21 0' 1991. (72'P,$,
Slction 9141).
PAV"ENT I
O,tIlClh the top portion of thh NQtlu and .ub_1t with your pay,ant to th. Re;lu.r of ~llhpr1nt.d fin th.
r.v.r.a .Id..
~- "aka chIck or .onn ordlr plYibl. tOI REGISTER OF HILLS, AGENT.
REFUND (CR II
A refund Qf I hlC orl~lt lIay b, r,qulllt.d by oOllpllting In "Appl1oaUon for R.fund of P.nn.Ylvanla
Inherlt.ne. and E.tett Tal(" (REY-1313)' ApplloatIon. are 1Ilo1llhbl. at th. OHloe of thl R.gl.t.r of W11I1,
Iny of the 23 R.v.nu. DI.trlct Offlol. or fro, the Oeport.'nt', 24-hour In.w.ring .Irlollo. nUllblr. for for.. ord.rlngl
In Plnn.ylvftnla 1~800-362~20S0, out.ldl P,nn'Yluanla .nd wIthin looal Harrl.burg Ir.a (111) 141-8094,
TOU> (117) 772~2eS2 (H.arlng IMpaired Onlyl.
OBJfCTlON$1 Any p.rty In Intlr..t not ..titflld with th, ........nt of tal( at .holltn on thh noUo. .ay Obj.ot within
.Ixty (60) d.y. of rlol!pt of thl. Hotlc. bYl
--wrlttln protllt to tha flA Olpart.lnt of R.ulnul, 'Soard 0' Applall, DIp\' 281021, Hnrrhburg, PA 17128~1021, OR
"-II.oUng to hlva the ..ttar dltar.lnad at audit of thl Plr.onal rlpr..antaUv., OR
--appaal to tha Orphan.' Court
AOHIN~
ISY~AT1VE
CORRECTIONS I Factu.1 .rror. dhoovarad on thh aUtllI..nt .hould bll addrll...d In writing tOI PA Dlplrtlllnt of R.vlnul,
auruu of IndJvldual 11,\1111, ATTN! Poat Au.....nt Review Unit, niP\' 280601, Hal"rhburg, PA 17128-0601,
Phona (111) 187-6505. Sal paga S of the book lit "In.truotlon. for Inharltann. Tax R.turn 'or I Ra.ldant
O.udlnt" (REV-IS01) for an .lCphnlltlon ,of ad..lnl.tr.t.lvlly ,",or'rlotabl. arror..
PENAlTYI
The 15% ta,\ll a.nt.ty non-Plrtlclpatlon panalty J. COIPutld on thl totll of thl tax and Intar..t a'I..'Id, and not
paid b"orl January 18, 1996, tha 1ir.t day a't.r thl Ind 0' the tal( aanl.ty pariod. Thl. non-partiolpatlon
Plnalty I. appl.l.~la In tha .a.a a.nnor Ind In tha tha .... tl.1 parlod a. YOU would .PPlal tht ta~ and lnt.ra.t
that ha. blln .......d a. IndJcatad on thl. not lei.
INTEREST I
Additional P"nn.~lvanl. E.tat. TII( ....s..d .. . rl.ult 0' I chengl on thl Fad.ral E.tat" Tax olo.lng
l.tter bICO'11 dlllnqulnt at tha IIl(plratJon 0' on. (ll Month froa thl d.t. thl 'Inftl not Ie. of the Inorla.a
In Fadlral E.tatl Tax II r.calv.d.
taxa. whloh bloa,a dallnqulnt bl'or. Jlnv.ry I, 1982 ba.r Int.ra.t at tha rata of III( (6Xl puro.nt par .nn~.
caloulatad It . dallv ratl Qf .000164. All t1axuwhloh blca.. dlUnqulnt on or ~ftar Jtlnuary I, 1982 will bur
Intar..t .t a r.ta which will van' fNIII oalandar ya.r to cal.ndlr !liar with that rata announced b~ the PA
napart.ant 0' R.venuI. Thl appllOabla intarl.t rata. for 1982 through 1998 arll
'!!!r Intlrut Ratl Dallv Intarut F.ctor Y.!!r tnt.rut Rat, !!!.!.!!-1,nhrut F4lotor
1912 20)( .0005"8 1917 9~ .000241
19U 16% .000451 19&8-1991 11% .000301
1984 11% .000501 1992 9X .000247
1985 13X .000556 1993-199" IX .000192
1'86 10% .000214 1995-1998 9% .000241
-"Intarut I. c.loulltad a. fol1o~.:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice luuad afhr tha tal( bleo... daUnqu.nt will rafttet .n Inhr..t caloulatlon to 'lft..n US) day.
bayond tha data of tha a.'.KR'lnt. If pay..nt 1. lada aftar tha Intlra.t cQaputatlon data .hown on tha
Notlca, additional tntlraet IIU.t b. c.lculatad,