HomeMy WebLinkAbout97-00793
!,
j,-
"
~
i
.
&:
a
'611 ~
'"' O~
G)I
. I:
0
z ut::
LLI ~'
-',<
--'"
i.-
-n""
" '
'OA OATIS 0' OIATHAnlA 12/31/91 CHICK HIAI
If A SPOUSAL
POVnTY CAlOIIIS CLAIMIO [
rill NUMln
i ~ I "q 1 1 if3
jCOUNTY CODE YEAR NUM8ER
'~;~':r;/:E~~:IE~~,~if,';~ .i:'.~E';.~~,,-~----
r: ,. t'
/00,,,,( \,.)
IJ
IHV.\50{', ex '" (/.'1,1\
"'~:1~'~1I
1....1~..v;
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
COMMOt-IWHlfH Of l'fNN5YlVANIA
nfP^R1MEr~' Of RfvHHJf
DEPl "'~ObOl
HARRIS,8UIW, 1',01. Illl0.0601
'---'~"1iEcrfiiNfTi,jA'~\Cil~r.f~s.i'Mi(i';:;-i15mTiHIfiA(I~.~"--'"-'--~---
'"B '("'(' '\)~O \~\.., II,
SOCIAl H.UA.^Y~\!I,iAffl 1 IDAlf Of DEAltl I[)AJ! (II 81RIII
'),{, 4 . 3 0 ' '3 (.l (, Z! il p I' (. I /1 (( ~ r.lll . / ~ Y( II
'"''''''''''''''"''''''''.''''''~..''''''''''''''..''''''''''''''' !,,"""""''',':':''"
t>4 1 OriginCl! Rolorn I ) 2 5upplon1fmlcl1 Roturn
! ) 4. Urnilod E~I(J18 I i 4,1. Futuro Inh;HD't (ompromiHI
(16r dotos of dooth ohnr 12.12.82l
[ ] 6. Oo(odonl Died To"olo I I 7 Docodcllt Mnintnined (I li."in~l Tru~t
(Altoch copy d Will) fAlIQcn copy of Tru~t)
AI.iCORRESPONDENCE-AND CONFiDENTIAL TAX iNFORMATiON SHOULD BE DIRECTED TO,
"Ai" Q.....~\.; I 0, '~'~er .. (O;.l;':l"'''(:il~~r\;;~ ,....+
,,,:p~)~~tJ"'q8;Z:(IJ, S8 Vp 1"",1, ('" ~;':18{
...
ili
fil
u
w
o
(r",,,\, C,",U\bc:-\<-~ud
i ,\',\'.I\H11 ~[III\[ [l 1'>11. Itll!kllC lI(ltj~1
j;!
)IC~~
~fu
,,00
uR;c;
~
,>-
"'z
Ww
"'0
"'z
8~
~
--r"+-
....e>_-
z
o
~
=>
...
n:
'"
lil
'"
1, Real Estelto (Schodule Al ( 1 )
2, Slocks find Bonds (Schodule B) f 2)
3. Closely Hold Slocl/Partnership Inlerest (Schedulo q ( 3 )
4. Mortgclgos cme! Nolfn Roceivoble (Schedulo D) (4)
5. Cosh, Bonk Deposits & MiiCell{lll00US Porwncl\ Property (5)
15ch,d,lo EI
6. Jointly Owned Properly (Schedule FJ (6)
7. Tron.I." 15ch,d,l, GI15ch.cI,l, II 17 I
8, Tolol Gron Assets (Iota I line I 1.7)
Q, Funeral Expenses, Administrative Costs, MI~coll(Jneous (Q l
hpenses (Schedule H)
10, Debls, Mortgage liClbililios, Lion~ (Schedulo I) (10)
11. T otol Deductions (Iotol lines Q & 10)
12. Net Value of Eslate (line 8 minul Uno III
13. Charitable cmd Governmental Bequests (Schodule J)
.._. _.~~.:..._~_~.t.'y~_l~~ _~_~_~t~_~~_!_l)~~~_x. {li_~~___I_? _~i_~u~ lin~__I_?t ___
15. Spousal Transfers (for dolO~ of death cll1er 6.30,Q4)
See In,tructions for Applicable Percentage on Reverse (151
5ide, !Include values from Schedule K or Schedule M.)
16, Amount of line 14 taxable ot6U!o rate (161
(Indude valut's from Schedule K or Schedulo M,)
17, Amount of line 14 tClxoble (I! 15% rate (17)
(Include voluos from Schedule K or Schedule M.l
18. Principal tax due (Add IClI( from lino\ 15, 16 onel 17.)
19. Credits Spou)al Poverty Credit Prior Poymenh
+ +
20, If line IQ is greater thon line 18, enter the difference on line 20, This is the OVERPAYMENT,
mil.!
__n_ --- -'--~jO.-BEiijRiTO-i'N-swiiiAii QlJisfloNSON REVERSE SIDE AND TO RECHECK -';\ATH'~~--------
iJ~d;~-p-~~cllties of perjury, I declme thot I hm'o o"clmil1od Ihis return, including clcc'ol1\lHlt1yin{j sd1€ldulel and ,statomon!I, unci to Iho b(lst of my knowledge C1ncl bf.llj'el,
it illrue, correct and complete, I decloro !hCII 011 rOClI oltate has been reported al true mcnke! value_ Declmo!lOn of proporm olhol IhM the porsollCll roprosnnlnlive h
bClSOd qn 011 informoliotl of which preparer has clny knowledge
~ ;~~;,~;';;l:\::4;:':~il:~i:" '::Z:tl
....,....
I 31 3 3>1 0 '/,
~.
~
6~/...lg
1
"'I 13,'1 71.
~,qtXl. h;3
z
o
!;i
...
=>
..
:E
o
u
Discount Inter 011
:l
...
(hecll horo .f you oro roqlJosllng (l rofund of you, oV6rpnymonl
21. If line 18 is gronler IhCln Line 19, enter lh(! diffofnntu on lino 1.1, Thi\ ii tho TAX DUE,
A. Enlar the inlorest on Ih(1 !1C1lclnco dU(1 on line 21 A
e, Enter tho 101(11 of line 21 and 21A on line 21B_ 1hi\ is IhtJ BALANCE DUE,
Mak, C_~!_~_~_~_~y_a_~_~!_to: R.gl,t" of Will" Au'nl
c'l<~\ I:
3 RIIOluinder Return
(lor dido, of doutll ptinr 10 12 -I 3,81)
5 Fodn(nl Est(llo TnK Roturn Roquired
~t9:8, Tolctl Number of 51.1f(1 Dopo~il 1l0l\O\
181
I I,? 3 If, 0 *'
1111
1121
II~I
. .1141
<, =
< ,06 =
X .15 :I
1181
1191
1201
1211
121AI
12181
1/~.r'r iN
3,8>71,1.
"'(.Ll'I
2. 4pqi.?,e,
.. In.~...~ .
IfU.j-O
flAT!
';! ... Ill,,!.l, riA ifilr; 'I
[1^1f
Ii,!
I) '1/
HlV. I\O~ fX! 11'111
~. :~ ~
It~WW_;;~
COMMoNWfAlHlllf II[NN~'(lVANI^
tNHfIlIfANC( TAX IlUUIlN
Rf:5101Nt OtCftltNI
SCHEDULE C-1
CLOSEL Y HELD CORPORATE STOCK
INFORMATION REPORT
Plecue T ypll or Print
fiLE NUMBER
Dol QUod de\cripllon itlOwing thu muthod of Lomptllolilln ulili..-od in tho vnluolion 01 Iho docodonl', IIock.
Complelo copios of fi"(lndul slCllonwnh or completo copio\ of Iho flldorn! T clX ROllJrt'l~ IFodtHal Form 11201 for tho yom of doalh and 4
procodif\~l yams, '
C. Slatement of dividundi pClid onch Yll(lf, Ust thow dodurod (IIld unpClid.
D. 1I~1 f\(lnHlS of officors, s{llorio~, bOn\HO~ Clfld flny olllO! b(qwfll\ rucoivod from Corporolion.
E, If Iho CompoflY ownod roul oslolo, sllbmit (l list slwwlnH 11l(J ((lfTlpluhl (Jddlo:;sfo\ (lilt! mlirnotod FClir Morkot Value/s.
hovo boon secured, pleClSu clIIClCh copio\
F, USI prlndpClI slCJckholdnrs ClI dClla of dOCllh, numbor of ihCHO~ hotd, cmd rolatior,ship 10 docodonL
G, Any olhol infornwlion rokltivu 10 tho vnliluliol1 of tho d(l((lcl('nl'~ inloro\1.
I. NClme of CorporCltiof\
Strool Aclclre!l\
Clly Stelta
2. Fadorcll!. D. Number
(Some As federal form i 120)
3. Type of Businoss
4,
STOCK TYPE
,_S~mm~n "
StClle of Inc.
O(lle of Inc,
Zip Codo
BusinoS$ Roporting Yoar
,
10
P'6cl~CI "\ ~ _
I .-c-r -
TOTAL # SHARES f---/~'" 'P~~Z-E
OUTSTANDING ' /
u"'mu,~ ' 7'
/ "'1"//
# SHARES OWNED
. .BY.llECEDENL,uu
Preferred
Provide all rights and restrict "I pertaining to each clan of stock,
5, Was decadont employed by the Corporution? (I Yos
If yes, Pu~ilion Annuol SCllmy , Time Oovolod 10 business
6. Was Iho Corporation indebted 10 the decodonl?
If yes, provide amounl of indoblednos~ S
I I No
7,
Was Ihoro lifo insuronco paY(lble 10 the c:orp
II yes, Cmh Surrender Value: S
Ow ntH of Policy
otion upon dealh of docodont? [--I Ya~
Nol Pr(l(;eads Poyable: $
rl No
8. Did the decadent soil or IrclIlsfor slo of Ihis compony within one YOQr prior to deoth if the dole of death was on' or after 12113182 or wllhln
Iwo yom. If Iho dolo 01 doolh s prior 10 12113/821 I I y", 1.1 No
If yes: [ ) Transfer ! ISel1 1/ of Shores Trclnsferee or Purchcuer _ ___________________________.____~_._ __________
Considarnlion S
t for nddilionClllrnnsfors Clnd/or sCllos,
Data
9. Old tho corpor(lt n hovtl (In Inloresl HI other COrpOf(lliofl~ or partnerships? L..J Yes LJ No
e necessary inforfTwlioll on q sepqrata sheet, Including Schedule "C.l11 or "C.2/1 for each InlorO$1.
10. WclS ther <<wrillfln shareholder's Clgroomenl in offocl qt Ih'.llimfl of the decedent's doalh~ LIVos
If YO?, rovido Cl copy oi tho Clgreomenl.
) 1, S IhlJ do(Odttnt'~ slock sold? I) Yos l ,I No
f yti~, provido (leopy of Iho Clgruemflnl of 5(110, (lie,
II No
Wcn 11111 corporclIion dissolved or llquidatfld oflar tho dnC~ldtlllt's deolh~ C-l Yes r--I No
If ytlS, provide CI IHeclkdown of IiquidCllion distributions, elc:. AIIClCh Q separate sheel.
Nfl'.I.~Uhh, 1\,'01
~\, ~~ ,y
':,IQr.~:;,l\
CO;\\,I,\()NWf,AITli Of I'nlt~SYlV^NI^
1I'IIi(!ilfA~KI 'AX RfTUIH.1
RLlIIJI NIIIH:U1fN r
SCHEDULE C-2
PARTNERSHIP
INTEREST REPORT
.,,".".______n. ..,'__~__.n..~. ...".~..__.."._~________
PluOio r ypo or Print
--FILE NUMilERc'C~'~--n_~~ ..~-
Dotailod description ShOWll1fJ tho method of computotlon utilizod in the valuation of tho decodent's interost.
Complole (opie" of financial ,'otomont' or completo copies of the fodoral Tax Relurn. (Form 1065) for Iho year of d.~ and
4 proc<,dlng years, inch'dlllg " b"l"nc. sh.et for the yem or d.",h / .
C. If Iho Company "wned Real Eslal., furnish a 1i,I showing II.. complote addross/o. and .stimoled fa;' M;z:rkel Val /.. If Roal
Estoto Appraisals hove boon !>eculfJd, pleaso attach caples.
~~t ol/!f!r_ i~!o~~_~tl~r~I~I~v_~_t~ t~_~_f~~otion_~f the d_o:eden~~~nlore!t_t". ___ _~.._ _.n.. ___ _.
1, N"mo of Pmlnorship fedorol I. D. Number
Address-('~-:.J _ _.. ~A~~:;~;'~:~s ~~65) .nc.d
2. Doc.denl was 0 [JG.nolal [llImit.d partn.r, If d.c.d.nl was 0 limit.d pmtn.r,
3.
"P~~;~~;:~-~~_~i=~_-___=_i-_~~~'~~~~~~ -:I~_~;~~~E71_~-SA~~;~~:.. ~a CA~,~~I~~~g~~!
A.
. ~-.._._~.. m_.___...._~_~~___...,...__._. '~_.__..___._~n._..__.
. --- -...--.. ---'--"',. -.----.-----..--------.....-..,
R,
'.'''-'--T_''..'___'m_~__. __.______.....
-..-"----.- '-'."'-- .--,--------.~ -. ----.._.~_._~---_.._.-
c
D.
..-...------....
..~~~=:_-=.:==:~.:=-=]===~-==--
.------- --....-----.-.....
4, Estimal.d Value of d.c.donl's inl.r.'I: $
5. Was th. parlnership ind.bt.d to ,he d.c.d.nt! -~ V.s UNa
/
6. :::s;h:::~:::i:~~:::::~::::,t:~:~:~ $p~iPu~ont::.alh'of th. d.c.d.nt! Dv~.
If y.s, C,)Sh Surr.nd.r Valu.. $ . / N.t proc..d. payabl.: $~_ _
Owner of Policy: 7/ -- _ _ ______ _~_
7, Was Ih.r. " writt.n p"rtn.rshi ogr..m.nt in .ff.ct at the lim. of the d.c.d.nt', d.ath! [JV.s
If yes, attach copy of ogr monl.
8, Did Iho partnership hav an inter.st in any olh.r partn.rships or corporations? [lV.s 1.INo
If yos, roport the ne ssory information on a separate shoet, including Schedule l/e.1" or 1/(.2/1 for each interest.
[]N"
UNo
9. Did II.. doc.d.nt' int.r.st in th. pOl'ln.rship chang. in th. y.ar b.for. d."lh if II.. dot. of d.ath was on or aft.r 12/13/82
' or if doolh oce r.d prior to 12/13/82 in the ,"., two yoors! Ilv.s IINo
10. Wns II e1ecodonl rel"tod to any of tho olher portn.rs! I Iv.s IINo
Was Iho portn.rship dissoiv.d or liquidat.d oft.r d.c.donl', d.at!)? I JV.s 1-INo
If yo" report olllh. r.latod information, including capi.. or th. Sale, Agr..m.nt and/or S.ttl.m.l1t Sh.."
12, Was tho cloc.dent's partnership int.rost sold? [JV.s I INo
If YOI, provid. 0 copy of the ogr..mnt of sol., .tc.
\ I 111\"'" { 1111111.\(1\
'i'JUdOl!OIl,f'l\ i '\'i(,1
',."
Da t (l 4/1 () / 9 7
Primary Acc()unt
'J'ax.payer ID
gncloAurc18
PagEl 1
2116'71813
269~3()"3()68
".
,
~i
UNION NA7JONAil.. BANIK
Dorothy M ByeI'
Marilyn Smith POA
1011 Cherry Dr
Souder ton PA 18964
--- - ~,,,,,----~-----,-,.",,-,,,-~-'~~_._'~~~~
Iccount Number
211671813
202054334
SUMMARY
Type of Account
No Minimum Balance Checking
Statement Savings
o F
ACCOUNTS
Current Balance
195.94
5,422.03
Enclosures
1*******.*
C H E C KIN G ACe 0 U N T S
*********.
\acount Tit.le:
Do",othy. l><1 ByeI'
Marilyn Smith POA
.~o Minimum Balance Checking
I<ccount Number
arevious Balance
1 Deposits/Credits
5 Checks/Debit.s
Jervice Charge
[nterest. Paid
~urrent Balance
211671813
424.99
2,000.00 ~
2,227.55
1. 50
.00
195.94
Check Safekeeping
Statement Oates 3/11/97 thru
Days in the statement period
Average Ledger
Average Collected
4/10/9'/
31
549.38
549.38
.. _ _ _.. - - - - - - - - - - - - - - - - - - - - - -Activity
Jate Description Check II
3/12 Deposit
3/12 Check
3/13 Check
3/17 Check
3/24 Check
4/01 Check
4/10 Service Charge
4/10 Item Charges in Service Charge
448.
447-
449 ..
435
450-
in Date Order - - - - - - . - - - - - - . - - - - - - - - - - .- . - - -
Reference Amount Balance
004182070 2,000.00 2,424.99
002090780 17'7.53- 2,247.46
004041860 16.12 - 2,231.34
001200200 1,974.10- 257.24
001111000 50.00 - 207.24
004100070 9.80 - 197.44
1.50- 195.94
1.50-
. _ _ _ _ . _ _ _ _ - - - - - - - - - - - . - - - - - Checks in Number Order - - . - - - - - - - - - - - - - - - .. - . . - - - - - - - -
Uate Check No Amount Keterence Date CnecK No Amount Reference
3/24 435 50.00 001111000 3/17 449 1,974.10 001200200
3/13 447* 16.12004041860 4/01 450 9.80004100070
3/12 448 177 .53 002090780
. Indicates Break In Check Number Sequence
. * . * . . . * . ."
S A V I N G S
ACCOUNTS
*..*."''''.*.
Account Title:
Dorothy M ByeI'
Marilyn L Smith POA
Check # 452 in the amount of 310.84 is not reflected in this statement. (It
WIIS paid dter this stlltement came off.) Therefore the amount in Dorothy'.
oheckinp; Account to olose will be; $195.94
-10.84 (ck ~ 452)
_ .'i0 (aer chp; for 1 ck)
Wl4.60 .~
'1". I.
/.j . , ')(',,1. . 1/
IURf.AU Of INDIVIDUAL TAXf.S
lNItI~RlfANCf-: 'AI( DIVISION
OF.Pf, ?I0601
11AMMU'UMO, ft"' 11111-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
*'
l
NOTICE Of INHf.RITAHC[ TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DeDUCTIONS AND AsseSSMeNT Of TAX
m-I'" f. ,,, en-HI
CURTI S 0 BVER
559 CLARK ST
UPLAND
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-09-98
BVER
04-06-97
21 97-0193
CUMBERLAND
101
DOROTHV
E-=::~~~!Ou~=[~~)}r.~~~__~J
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLANO CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ...
R iv: iS4?" E'X - iij:ji -( (IF 9'7"i. No'fi C E" -OF - "iNHEii i of ANtE" 'fAx - AP PRA-i S E 'HENi'";" iii:. row ANtE - iili' - -" - -"" -.."".." --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
DOROTHV M FILE NO. 21 97-0793 ACN 101
CA 91784
ESTATE OF BVER
DATE
02-09-98
TAK RETURN WAS I I X) ACCEPTED AS fiLED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l E.toto ISch.dul. Al (1)
2, Stocka .nd Bonda (Sch.dull 0) (2)_
3. Clo,.ly H.ld Stock/Partn.rship Int.r.st (Sch.dula C) (3)
4. Hortg.ge./Note. Receivabl. (Sch.dule 0) (4l
5, C..h/Bank D.posita/Hilc, Personal Property (Sch.dule E) (Sl
6. Jointly Owned Property (Schedule fl (6)
7. Transfers (Schedule Ol (7)
a, Totol AII.to
) CHANGED
NOTEI To insure proper
credit to your accountJ
sub..it the upper portion
of this for~ with your
ta)( paYlflent,
.00
.00
.00
.00
13,334.04
.00
.00
lal _ 13.334,04
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.ral E)(p.nsel/Adn. Co.ts/HiIC, E)(pen.a. (Sch.dule H)
10. b.bh/Mortg.g. 1I.bllltl../1I.n. (Soh.dule I)
11, Totol D.duotlon.
12. Net Value of Ta)( R.turn
13. Charitabla/Govern.ant.l Bequ.sts; Non-elected 9113 Trusts (Schedule J)
1~ . N.t V.lu. of Eotot. Sub j.ot to ro.
(9)
(10)
6.315.18
3.139 . 71
III )
1121
(15)
11~)
9.4~4 89
3.879.15
969.77
2.909,38_
will
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAXI
1S, A~ount of Line 14 at Spou..l rat. (1S)
16. Anount of Line 14 tal<abh .1: Un."l/Cl... A rat. (16)
17. Anount of Line 14 t.)(abla .t Collat.ral/Cl... 8 rata (17)
la. Prlnolp.l T.. Du.
TAX CREDITS I
PAYMENT
DATE
09-24-97
NOTE:
.00
.00
436.40
436,41
,O~X'OO,
,00 X ,06,
2 . 9ii9.'3ii X ' 15,
(18)
RECEIPT
NUM8ER
AA242281
DISCOUNT (+l
INTEReST/PEN PAID (-I
.00
436.40
AMDUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
436,40
.01
.00
,01
. IF rAID AfTER DATE INDICATED. SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST,.
I IF TDTAL DUE IS LESS THAN .1, NO PAYMENT IS REQUIRED.
If TDTAL DUE IS REflECTED AS A "CREDIT" (CR). YOU MAY IE DUE
A REfUND, seE REVERSE sloe Of THIS FORM fOR INSTRUCTIONS.)
M
RESERV.1I0N,
P~POSE OF
NOTICE I
PAYHENT I
REFUND (CR) I
DeJECTIONS I
ADMIN
ISlR.lIVE
CORRECT1OHS:
DISCOUHTI
PENAL TV I
INTEREST I
E,t.t.. of dlcedent. dving on or before Dlo"b,r 12, 1982 .~ if "MV future Jnt.r..t in the I.t.t. " tran.f.trad
In pOI....lon or .nJoy_tnt to Cia,. e (aol1at.ral) bln,flet.rl,. of thl dluldant .ft,r thl tkpJratlon of any ..ta,. for
11'. or for VI.r., thl COMllonw..lth hereby .~pr'lIih r...rv.. the right to appralla and au... tnm,f8r Inhedtlnc. TllC..
at thl lawful ct... a (col1at,ral) rat. on any .uch future tnt.rl.t.
To fulfill the requlr...nt. of Slctlon 214~ of thl l"hlrltancl and E.tat, T.~ Aot. Aot 21 of 1995. (12 ~.S.
S.oUon 9140 I.
D.tach thl top portlon of thlt Notlcl and tub.1t with your pay..nt to thl Rlghte,. of Willi pl'lnt,d on the r.v.r.. lid..
"Hak. ch.ck or Mon.y order payable tOI REGISTER OF HILLS, AGENT
A r.fund of a tax credit, which wa. not raqua.tad on the TaK R.turn, Ray b. r.que.t.d by cnMPl.tJng an "Applloatlon
for R.fund of Penn'Ylvanla Inh.ritanc. tlnd E.tat. Tal(" (REY'1313). "pplJllfttion. are avallablw.t the Offlc.
of the R.aist.r of Will., any of the ?S R.v.nu. DI.trlct Offlc.., or by calling the .p.clal 24-hour
.,,,w.rlng ..ndc. nuMb.r. for forM' ord.rlngl In P.nMYlvanla 1-.8Q0-362"lOSO, outlld. P.nn.Ylvanla 8M
wUhln loc81 tlarrltburg ar.a (711) 181~8094, TOO' (111) 712~lZS2 (tl.arlng I.palred OnlY),
AnY party In Intlr..t not ..thfl.d wJth tho hpprah.lI.nt, allowanc:e or dlullowanc. of d.ductlon., or ....UII.nt
of tax (Including dl.count or Interest) a. shuwn on thl. Notlc. .u.t cbj.ct within .IKty (60) day. of r.celpt of
thlt Nolle. bYl
~.wrltt.n prot..t to the PA D.part..nt of R.venue, Uoard of App.al., napt, 2ft1021, tlarrl.burg, PA
.~el.ctlon to have the .att.r det.reln.d at audit of th. account of th. p.r.onal r.pr...ntatlve,
--,pp.al to the Orphan.' Court.
OR
1112a-I021,
OR
rectual .rror. dl.cov.r.d on thl. a.......nt should b. addr....d In writing tot PA n.part..nt of R.v.nUl,
lur..u of Individual Tax.., "TTNI Po.t A.......nt R.vl.w Unit, D.pt. 280601, tlarrl.burg, PA 11128.0601
Phone (717) 781-6505. S.. pall. 5 of the booklet "In.tructlon. for Inh.rltancl TaK R.turn for I Rlsldent
Dec.d.nt" (REY.l~OI) for In .Mptanltlon of .dMlni.tratlv.ly correctabl. .rror..
If any tlX dul J. paId within three (3) cllendlr Months Ift.r the dec.d.nt'. dlath, I flvl p.rclnt (5%) discount of
the t.K peld II .110wld.
'h. 15% tlK .-ne.ty nonRplrtlclp.tlon p.nalty I. cOMput.d on the totll of the t.x and Intlr..t .......d, and not
pII.'" b.for. J.llUary II, 1996, thl first day afhr the .nd of the tax ..ne.ty periOd. Thlt ""n-partlclpltlon
p.nelty J. .pp.al.bl. In the .... .ann.r and In the the .... tl.e p.rlod .. YOU would app.al the tax .nd Int.r..t
th.t hi' b..n .......d a. Indicated on thl. not leG.
Int.r..t I. ch.ra.d big Inning with flr.t day of d.llnqulncy, or nln. (9) .onth. and on. (I) d~y froe the d.t. of
delth, to t~ d.t. of p.y..nt. TaK.' which blce.. dlllnqu.nt b.for. J8MUlry I, 19'1 b..r Int.r..t .t thl rltl of
,Ix (6,:> p.rc.nt plr annul cllcullt.d It a d81ly rat. of .00<1164. All taKIt which b.c... dlUllqulnt on and .ft"
January I, 1912 will b..r Int.rnt It I rat. ..,hlch 101111 vary frCHIII cat.nder y.ar to cal.ndar Ylar with that rat.
ImflCUf'lCI.d by thl PA Dlpart..nt of AlVIno.. Th. appllcabh Int.r..t r.t.. for 1982 through 1996 .r.l
'!m Int"..t Rat. Oath Int.r..t Factor :!!!r Int.re.t Itat. Dl'ItlY Int.r..t Factor
1982 20% ,000548 1911 9% .000247
1911 16% ,0004Ja 1988-1991 11% .000301
1984 11% .000301 1992 9% .00021t7
1985 lSX .0003S6 1993-19'14 ];I, .000192
1916 10% .000214 1995-1998 9X .OOO2~7
~-lnt.r..t Is c.lcu18t.d .. follC>>t11
INTEREST. BALANCE OF TAX UNPAID X NUNBER OF DAYS OELINqUENT X OAILY INTEREST FACTOR
~~Any Notlc. I..ued Ift.r tho taM b.eo..' d.linqu.nt ..,111 r.fl.et In Intar..t calculation to flft..n (IS) da~1
b.yond the det. of thl .......ent, If p.y..nt II ..d. .ft., thl Intlr.st co.put.t Ion dltl .hOwn on the
Notlc., Iddltlon.1 Intlrlllt "".t bl cllcul.t.d.