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To:
----....-......------.--.......--... '_-'n," J(e~lstcr of Wills for the
..----.-. .-------.----~--..."'n. Oee/'used, Coullt y of _(;lIJ'lJll~~1J\llil_.___ In the
Sodal Security No, _L6 !..J.4... 40 '0 COullllollweallh of Pellnsylvanla
The petilion of the undersigned respectflllly represents IIlllt:
Your I,elilloner(s), who is/are 18 years of age or older anthe execIlUl.L....________.___ named
In the lasl will of the above decedent, dllled .!JJjll~~;..._n. .._._._.~..__._,,' 19__
and eodicll(s) dated ____.__..._.____...__..._._........___..
-----.-~'--_..._---_.,.-----..-_~_...._-_..--..-.....,--_.-......_.--._---
---------..._-...............__.~--~---._.~~._~_..._-_..._--~-...,.---_.
~--.~._-_.__.__._~...._-
(51a1C relevlIllt circllmslanc~s, t,g, rClltll1datillll, dealtl or C.I\ecUIOf I CIC,)
Oeeendent was domiciled al death in ClIHBEKI.AN)) .___ ..._.____ County, PflJn!!Ylv8n1a" with
~o.t~ las~~11IKo,.;,~~nc~~~:~'~ce al.... 42 St~~~.~.cr~~ Drivc.., C~r iAT", 1'1\ 17013
(Iht m1ft. number and mundllalilY)
Oecendent, lhen .....J!2..._.. rears of age, died _~Ilpt"mbe r 21 ,19 97
at CarlisI" Hosll1tlllc,...'.:nrllslc, I'A._______.._.__... ,
Except as follows, decedent did not marry. was nol divorced and did not have a child born or adopled
afler exccutlon of the will offered for probate; was nOlthe victim of a killing and was never adjudicated
Incompelent: ____..____.___._......_.____________
Decendent al dcath owned properlY with estimated valucs as follows:
(If domlcllcd in I'a.) All personal properly
(If not domiciled in Pa.) Personal propcny in Pennsylvania
(If nol domiciled in I'a.) Personal properlY in County
Value of real estate in Pennsylvania
situated as follows: . 42 Strawberry_prI\Cc, ...s'!..!.I.~)Il, I'A
$ _22.. 000.00
$
$ -- .---.-
$..100.000.00
17013
._._-~-~---
WHEREFORE, pelltioner(s) respectfully request(s) the probate of Ihe last will and codicil(s)
presemed herewith and the granl of letters_.'L<;lstamentar.y
(I(,Slamenlar~'; adminislralion C,l.a.; admini1lration d.b,n,c,l,a,)
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Jeffrey B. Westerhoff
_ 4464 Edsall DrIve
._Worulhri rlge , .YA..22] 91
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH 01<- PENNSYLVANIA }. ss
COUNTY 011 .m..___QVMBERLAND _
The petltloncr(s) above-named slVear(s) or "fnrm(s) thatlhe statements In the foregoing petlllon are
true and eoneCI 10 the best of the knowledge and bclief of petitioner(s) and that as personal represen.
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Pennsylvania [Jaw at 20 P.B. S3174 would h3ve excused a non-resident
Executor of posting a bond in this case if the scrivener of the
Will had provided language in the Will excusing the filing of a
bond by express direction of the Testator.
7
Petitioner suggests that suoh language was left out of the will
p,repared for the Decedent through the inadvertence of the
scrivener.
8
peti tioner is a Vice President wi th 8RA International Inc. in
Fairfax, Virginia which is an .information technology corporation.
He has held this position for ten years. Petitioner is a retired
Colonel from the U.S. Army having served from 1967 until 1987
including active duty .in Vietnam.
9
The decedent owned real estate in Carlisle, Cumberland County,
pennsylvania which was located at 42 Strawberry Drive, Carlisle,
Pennsylvania, which real estate forms the primary asset of the
estate.
10
Said real estate is currently free and clear of all liens and
encumbrances, and the undersigned attorney hereby certifies to such
by the signing of this Petition.
11
Petitioner has been advised that the costs of posting a bond of
$300 1000. DO would cost at least $1,500. DO to be paid to an
insurance company and would represent a non-refundable payment.
12
Petitioner suggests that the bonding requirement in this particular
osse is unnecessary, especially in l.ight of the faot that the
primary asset of the estate is real estate located in Pennsylvania.
13
The payment of Pennsy1 vania Inheri tance Taxes are secured by the
real estate in that said taxes are a lien against the real estate.
14
The secoJld beneficiary of the decedent estate, Petitioner's brother
John H. Westerhoff, III, agrees that the posting of a bond for the
administration of this estate is unnecessary and states that
agreement as set forth in the attaohed Exhibi t "B".
15
Pennsylvania Law at 20 P.B. 53175 authorizes the court to require
more or less seourity or deorease the seourity in any amount for
the posting of bond for the exeoutor to administer the estate.
16
Petitioner requests your Honorable Court to re.lieve the Petitioner
of the obligation of posting bond in this matter in light of the
faot that there is real estate seourity in the Commonwealth that
will provide seourity for the payment of taxes and in light of the
faot that both Petitioner and the other beneficiary request the
Court to waive the posting of the bond.
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JOHN H, BROUJOS
HUBER'(' X, GI!,ROY
BR~)UJm 8 GILROY, i',C,
Arrol<NEYS AT lAW
<4 NOf(,fH t'ANoVt\1t 5'rRnnr
'(;AI<LISLE, i'ENNSYl,VANIA 1/01:;
1IJ;'84:1-'1574
NOWrotl. I'QR I/ARR15hURcJ ARIlA'
1'17..;1(i(Htmo
/'AXI 24~1"Ht!;Jl
JUl10 \I, ,19Q8
Mary Lewis
Rllglster of Wills
. Cumberland Cllunty COUl1house
Carlisle, PA 17013
Rt:l Estate or NOlla Westerhoff 121 .97.0795
Dear Mar)':
Enelosed fill' filing is ail Inheritance Tax Retul'll in the ahove referenced estate along with a check
for $995,18 as additional inheritance tax owing and u check of $15,00 fiJI' filing fees,
Thank you for your ultention to this multer,
Yours Sincerely,
he
Enelosul'e
ee: Jeffrey a, Wester,hoff
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\ ;,),. ;)(\ ~, (r' 'OIP:g.JO'IiIAfHAFfII 12/31191 CHIClCHIU
INHERITANCE TAX RETURN ~o~:1T'I' ::~pn IS CLAIMID C
RESIDENT DECEDENT .ILI HUMIII
cOMMD~~~\~l~I'1i,'IIt-~~WANIA I (!O BE FILED IN DUPLICATE 21 97 om
HARRllfJl6, ~~~I2I.o601 .LY1TH REGISTER OF WILLS) COUNTY COO~ _ yrAR NUMm
~4" NAMIIL4.". 'I_TJ;...N~-;;IOO~. INIIIMI liWI COM'UU AOOIll"---
WESTlmllOFF, NONA 1,2 Strawherry Ill'lve
IAL"'1RViiffUUM." gAIIO"Df~lti OAlfOfllll:H Cal"liHll', PA" 17013
161 344fl58 9-21-97 12-11-11 <:.,,1 CUlllherland
l~ .'P\f(AIIIIIUIVlVlHO .,0011" NAMlll,I,\T. fl." AN" Il'IOOU 11'0111--"1 AMOUNT .!CII\lfO IS l ,~
,~V.IIOO EX. 11'~'1
C 2. Suppl....nlOl R.lu,n
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~ lXll. O,I"lnol Return
;!lB 04 limlt.d hlat.
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!XI 6. Ote.dlM Di.d Tttlell.
("'''o,h copy of Willi
I p.
~8 NAM
HUIIERT X. GILROY,
~I l HONI NUMU.
717 2113-4574
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ESQUIRE
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1. Rool !"o" IS,h.dul. AI
2. S,O<., ond 80~d. (S,h.d.l. 6)
3, CloJ.ly H.ld Stacle/Partn.rship lnl.~., 15ch.dult q
", Mortgag.' and No'es Rflui.....obl. ISch.dul. D)
5. Co,h, Bonk D'posit. &. Mlscellan.ous P,r,onal Property
IS,h.d.l. E)
6, Jolnlly Own.d P,op.rty ISohod.l. FI
7. I,.n.r." IS,hod.l. 0) tSoh.dul. l)
8. Toral Or..,.. Aue" (ro,o! Lint. 1.7)
9'. Fun.rol bp.n.... Admlni.tratl...... Calls, Mile.llaneouI
hp.n.OI IS,h.dvl. HI
10. O.btl, Mortgog. llabillll.., Lion. IS,hadul. I)
11. TOlol Oeduoilon. (1.101 Un.. 9 & 10)
12. NOt Vol.. of hla" (LI.. 8 mln..lIne 11)
13, Cl.orilobl. alld Govornmon'al Soq..".ISchedul. J)
U. NOt Vel.. Subl'oi 10 10'llIn. 12 mln.. li~e 131
IS. Spoutol Tron".". (fa, dol.. 0' doolh .k.. 6.30.901
$.. In'tructiC'n. for Af,pllc.oble Ptrttnlagt on Reve,.o
Sid.. (In,lud. .01... '0'" S,h.dul. K or S"'odul. M.I
14. Amount of line lA taxobl. of 6% rote
llndud. ,alu.. f,am Sch.dul. K or $<hodul. M.I
". AMOunt of L1n. 1 A taxabl. 01 1 S% raft
(in,lud. valu.. from Soh.dul. K or S,hod.l. M,I
18, Principal 10' duo ("'dd 10. f.o", lln.. I~, 16 and 17.1
19, Credit, Spou,ol Ponrty Credit Prio~ Paym.nll
. 11,000,00
03
05
R,tnolnd" Rtfur"
("'r do... of d.olh prior 10 12.13.821
F.d"aIEuat. TOl( R'hJrn R.qUlrtd
R
ti
...
E
II
8
~
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'utur. Ifttore.1 Compromi,e
(far dol.. of doo'. ok.. 12.12.821
Olc,dent Maintained a U"lrlg Th,.'
IA,aoh c.py of T ,",,)
'INFORMAflON.$MdOlU., .
cu.\'mTMAI~INO "gg~fU
4 NORTH HANOVER STREET
CARL1SLF" PA 170[3
_.. 8, Total Numbe, af Safe Of'polil BOke'
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(11 90,366.00
(2) ...!JlL656. OQ
131
(~ )
ISI~11J9,35 __
(61
( 71
(81 _ 226,431,35
(9 )
(101
14,023,00
2,839.53
111) _~:862.53
1121 -2Q.2..0568,82
(131
(141
209,568.82
(151 .
11 b)
(In
x._-
209,568,82
K ,06.
12,574.12
_~ .IS .
(18)
12,574.12
11,578.94
Discount
578,94
Int.,..,
119)
(201
+
20 If line 19 I. g..OlOr Ihan lln. 18, .nl" ,.,. dill"._ on lln. 20. Thl. II Ih. OVERPAYMINf,
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A. Enl.. th. Intor." on tho belon.. duo an lint 21.... \21""
a, Enro. th. '0'01.' lIn. 21 ond 21A on line 216, Thil I. lhoBALANCE DUI, (218) -_.
M.... Ch..k Paya." ,., loll.,.. .F Will., A,.", __
., ". :" . i, '\'I~!MI;;' . UlSURI rQ:,tIN$W!Il;ALL' QUlmONI. ON 'REVERSE{SIDIlAAD:rOl\~CHIil:lK M~~' .;0( .;(~. '1lIv~.\''''''~
U"cjer p.nohl.. of perjury, I declare that lave eKomln,d t~i, return, lnc;ludlng accompot\yift9 IChldul.. and uatflrnef'lh. and to the b." of my kl'lowltdge ond belief
.. jIlt "U', correct and complel'. I d..:ICilft that all reol Iltale hca b..n r.portter allru. I'I'lOl'kel "glut, Declaration of pr'partr other thon ,ht per.onul r.pr.,.ntative I
b olllnformalton of whic r o,.r no. ny n wl.G ..
NA . >ON' I ""1 4""~ ~: / 1/" ~A~ /J~
'tl/ ,r/Jj4t ~ '/1J()N1fllJ(j-tJ,JI1t221il / la_it
"'001 !l.. / 0,., .
, ,
, ~, 0
N t~~
-
.'6 , , '~1
~ N :::"
'''i ,;:i
0- ,
",~
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, 1 SCHEDULE H j
~~ FUNERAL EXPENSES,
WMMONWIA\l" 01 PlNNIYWANIA ADMINISTRATIVE COSTS AND
'N~I;::;W.)IO~'tUI~~.N MISCELLANEOUS EXP~NSES Pie... Print or Ty..-
mATE OF JFlL' HUM."
NONA WESTERHOFF 21 97 0795
Illtl,IIUt(1"1
ITIM
HUMBER
A,
1.
2.
B.
1.
2,
3.
4,
C,
1.
2,
3,
4,
5,
6.
7,
8.
_n.
-
DESCRIPTION
AMOUNT
Funoral Ix,.n.."
Hoffman Roth Funeral lIome
Westminster Cemetary
$ 6,890.00
2,490.00
Admlnl.lrallvo CO.I.l
Peraonol Repre.enlallve Comml..lonl
Social Security Number ofPeraonol Repro.onlollve:
Year Comml..lons paid
A"orney Foo. Brou.1os & Gilroy. PC
4,250.00
family Exemplion
Clalmonl
Addre.. of Clolmont 01 decedent'. dealh
Slreet Addre..
Relallonshlp
City
State
Zip Code
Probote fees
MI.coUaneou. Expon.o.,
Register of Wills - Filing Fee
288.00
30.00
45.00
Register of WIlls
Short Certificates
Register of WIlls - Short Certificates
Register of Wills - Inheritance Tax Return
15.00
Register of WIlls - Family Settlement Agreement
15.00
TOTAL IAlsa enler on II.. 9, Recopllulallon)
III moro .pace I. needed, In.o.. nddltlonol .hee" of .ame .1.0.1
$ 14,023.00
r"e /)<1tl/,
(/el11<1l1dJ'S es "etehy Ii
at at c: Ote", S
<111<1II1S1 <111s(;'s Of (;'t t(;'/~
~:I:"'~;t~", Of Z""" "'l~ C,,,,,,
""-"''Ir'a ,~ "'" c. '" 'n, 01 II, ." ""~
on Of I.. ;,:;:" "'/~":"I/; ~ :-{ ~':":'.:.~"''''' 'n.
. at 0 'I. "I(;'<1SV "'I'SI T <111(/
I"(;'twls(;' S"<111 rv/, <1l1y Ot"e <11/ CI<11111.
' w"lcl, I, (l<1SVI"(l ~.,. /)<1rly I, ~
(;' l11<1y I. ~eCllt. ('reto
'f<1",(;' h at fro",
'Y rt.'<1s0'/J
Of
r"e
c: /)<1rll(;'s
OllI1S(;'1 for/, <1CknoWI(;'Qj
eg<11 a(/",/, 'Ne I"allh 6
ce If SIIcl, t.'y l11ay
P<1rll(;'s Qj Pt(;'senll/J
eSlt(;' SIIc Is allt(;'~
'!, In(/I"'I(/IIa;~/llo 1/J(;'lt 0
? '11<11 a(/",/, w/' PrIJ
c(;'. "'<1le 1_
-5'<11
r/J(;' /)<1tt/,
<1SSlal1s <1n;S <1l1tf'c:l//J<11
P(;'rsOn<11 1/J1s Inst.
tepl1 rlll11e
1J,j ,,,, (;'S(;'nlallv. '/JI S/J<111 h
"'11',., (;'s, t.' hlIJrf
'~ '~'" ~~
"*'., "~~OF on,~""
' ..~'" , II,
t.' I,(;'t(;'f''', , ('It sIIe
~~o~ ~~%
(;'1 Ollt h ,
'<111(/<1.
'/1(/S(;'<1111,
(;' (/<11(;' <1n(/
y(;'<1r flrSI
WlrJ,jcss
~~
~,
~
11IIII.......
BROUJOS fD GILROY PC
,\,rrORNflYS AT 1.AW
4'NORTH 11ANOVtlR sn't.I:~T
CARLlsLfl, PeNNSYLVANIA 17013
_ --:: .',,"';]\i~N~~'l~~~'~~"'''=-~c~='~~'-
Mary Lewis
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
-~-~~~"~~-""-~",...,,.c-,,j'''r=''''~-''''-'~''4,..~~,~~it~~t~:J'' _
!
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"
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R
10,
,fit P
,I
-(1L 0
, "
_ 0_"'; "'~~'-'~__'i'fl__~w~~,-_~-;-':~ ~~:::;_-_: ~~;W-~-:-~~~__j:;~~~~~W:;'4-~;~i;~"~.::,,",,,,~#"-f'~-"'--~l= ,'--1--~-""'!'-'-''-"---~~
\',-,
"
,
/b- .,jo 6 - ~
IUR~AU af INDIVIDUAL TANES
.MtI:rUTAMtE TAl( UlVllHOH
Dff'l, 1110601
HANRISIUNG, PA 11lZ&-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE af INNERITANCE TAN
APPRAlSEHENT, AI.LOWANCf OR DISAl.LOWANCE
Of DEDUCTIONS ANO ASSESSHENT Of TAN
08-11-1998
WESTERHOFF
09-21-1997
21 97-0795
CUMBERLAND
101
[::=:cc~~o~n~_":~~=t:~~~'~:~:J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ....
REV :iS47 -Eif- AFii-i iiii:9'fi-Nijfici"ofi-YNHER iTAiic! -YAx -'AppiiA"isEHEN'r;-AmiwANci-'iiR'mmm-- - - - - --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
NONA FILE NO. 21 97-0795 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED DNI ORIGINAL RETURN
1, Raal Estoto (Sohodula AI
2. Stooke end Bonds (Schedul. Bt
3. Clos.ly H.ld Stook/P.rtn.,...hlp Int.r.SIt (Soh.duh CJ
~, "ortoagII/Not.. Rloeivable (Sohedull DJ
5. C..h/Bank Deposita/Hilc. Plrlon.1 Property (Schedule EJ
6. Jointly Owned Property (Schedul. f)
7. Trln.flrs (Schedul. OJ
8. Tot.l A...t,
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funlr.l E~p.n.../Ad., Costs/Hilc. Explnsl. ISehadula Hl
10. Oabta/Ho,..tgaga Liabilities/Liens (Schedul. Il
11. Tot.l D.duct!ons
12. Het Value of Tax Return
13. Charihble/Govarnlllant.1 Bequasts) Non~.l.ct.d 9113 rtUst. (Sohadule Jl
14, Nat Vol... of Eototo Subjoot 10 Tax
HUBERT X GILROY ESQ
4 N HANOVER ST
CARLISLE
PA 17013
ESTATE OF WESTERHOFF
TAN RETURN WAS I 1 X) ACCEPTED AS nLED
) CHANGED
(1)
(21
(31
(4)
(51
(61
(7)
90,366,00
127,656.00
.00
.00
8,40L.li.,
,DO
.00
c.
*
(81
191
lIOI
14,023.00
2,1,139,53.
Ill)
lI21
lI31 .
lI41
.'Y.IUlll I"~ IIt."1
NONA
DATE 08-17-1998
NOTE I To inlLI,..e prop.,..
c,..edit to your account,
sublllit tha upper portion
of thi& forM with your
t.x pay..ent.
226,431. 35
16.R"" 53
209,568,82_
,00
209,568.82
If an ......m.nt was i..u.d pr.viou.ly, lin.. 14, 15 and/or 16, 17 .nd 18 will
r.fl.ct figur.. that includ. the total of ~ r.turn. a......d to dat..
ASSESSMENT OF TAX:
IS. Allount of Line 14 at Spousal rat. (16)
16. AMount of Lin. 14 taxabl. at Lin.al/Class A rate (16)
17. Alllount of Lin. 14 taxabl. at Collataral/Class Brat. (17)
18. Principal rax Du.
NOTE:
TAX CREDITS:
PAYHENT
aATE
12-15-1997
06.11-1998
RECEIPT
NUHIER
AA242556
AA296303
DISCOUNT l+ I
INTEREST/PEN PAlO (-I
578,95
.00
.00
209,568,82
,00
N ,00"
X ,06.
X .15.
1181
AHOUNT PAID
11,000.00'
995,18
TOTAL TAX CREDIT
--.-
BALANCE OF TAX DUE
INTEREST AND PEN.
-------.
TOTAL DUE
,00
12,574,12
,00
12,574,12
12,574.13
,0ICR
,00
,0ICR
o IF PAID AfTER DATE INOICATEa, SEE REVERSE
FOR CALCULATION Of AaOITlaNAL INTEREST,
IF TOTAL OUE IS LESS THAN .1, NO PAYHENT IS REQUIREa,
If TOTAL OUE IS REFLECTED AS A "CREDIT" 'CRl, YOU HAY BE lIUE
A REf UNO , SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
'.i>'
::~
'.1
tel
l.D
~;f.
~) (1)
(V"...
Ct: "l.
IR
;J
~.. "'
;~a
RESERVATION I Etltl!ltu of Ihlo.danh dying on or before Deo..b.r 12, 19a1. -- If MY future Int.rest In the .,hte h tran.f.rred
In po.....ton or _nJoY..,H to Chlu B (ool1ateral) lIelleUelanall of the deoedent nfter the IIMPtratlon of any ..tate for
lIf_ or for y..re, the COllllan",eaUh he"eby eMpr...1y re..r".. the right to appraIse and auelll tran.fer Inherit8no. Tax..
at the lawful CIe.. B (collat.ral) rat. on any such future Int.ru\.
PIlIIPOSE IIf
MonCEI
To fulfill the requir..ents of See;-lIon 2UO of the InherUance and Estate Till( Act, Act 21 of 1995. 172 r,s.
S.ctlon 9140).
PAYMENT,
Detach th.. top portion of this NotlOD and SUbMit wUh YOIW pRy.unt to the f(e"hter of NUh printed on the rev.r.e dde,
-~".h IJheck or .oney order Ilftyftbletol REOISTER OF' MILLS, AOENT
ItEFUHD (CP),
It r.fund of a taM or.dU, Mhich Will not r.quelted 011 th. Tal( Return, Ilny be roque.ted by co.pleUn; .n "ApplicaUon
far R.fund of flann.ylvant. Intler'ltanoe and [stah TaM" (RFV-13HL Applicatlonl are avaJlable at the Offioe
of tha R.",ht.r of Wills, any of the 2~ RtlV'IIlUG IIlstrlct Offices, or by calling the .peclttl Z4~hour
.n....r1ng ..rv'o. nUllb.rs for forlll ord.f'lnlll In Penllsy)vanAn )-800-]6Z*2050, outside Peflfllylvanle and
",lth1n looal Harrisburg lilI'.. (7171 181~80l)'4, HIDII (7171 712"2252 IHenrln; l.paired Only).
OBJECTIONS I
Any Pllrb In lnterut not sftthfled with th~ apprah8llent. allowance Of' dlsnllowance of deductions, or .n.....nt
of tax {Including dhcount or Int.rull as shown on this Notice lIust object within siMh (60) days of receipt of
this Nottce bYl
-~Nr1tt.n protest to the PA Dapart..nt of Ravenue, BORrd of Appealll, napt. 281021, HQrrlshurg, PA 11IZ8~1021, OR
--alectlon to hllva tha .at"..r det.r.Jnad lit audit of the Account of thu p.r.on.1 r.pr.,antatAve, OR
~~.PP.81 to the Orph.n,' toUl't.
O"'IN
ISTRATIVE
CORRfCTIOHSl
Factual errorl dhoov.rad on this 8ueSSllent .hould be add,.essed In writing tOl PA Deport.ant of Rev.nu.,
lut.au of Individual Tax.s, AnNI Post Auesa.ent Review Unit. lI.pt, 280601, Hal'rhburll, PA l11Z&'0601
Phone (1111 787~6S0S. SUI! palla 5 of the booklot "Instruction' folr Inh.ritance Tal( R.turn for a R..ldent
Dee.d.nt" IRl::IJ-ISOI) for un aMPlanatloll of adlllnJ.trattvelY torrfOctable arror.,
DISCOUNT I
If ...y tal( dUel h paJd within thr.e (3) clI)endar Ilonths aft8r the deoadent', d.ath, a five p.rc.nt (SiD dhcount of
the taK paid h allow.d.
PEHALTVI
The 15:< tllll nn..ty non-partlcdpatlon f'.nalty h CiOllputed on the total of the hI( and Inter..t ......lId, WId not
paid before January 18, 1'~96, the Utlt tlay aftar the end 11f the tax a.nnty period, This nonwpartJclpatlon
penalty I. app.alable In the wa.e ..nner nnd in the thG sa.. ti.u p~riod as you would appeal the tal( and Int.re.t
thai ha. been ....I..d a, Indlcatad on thia notice.
INTEREST I
Int.,.... II oharged beatnnlng with fir.t day of del1nquenc:y, (lr nine (9) .onths and on. (l) day fro. the data of
d.ath, to the data of paY..nt. Tax. I whlc:h heClalle d.lInquent b.fo!"e Januaty 1. nIl bear Intete.t at the rat. of
.IM (6%) p.ro.nt per an~ calculat.d at a dailY rate of .000164, All tal(8S Mhich b.oa.e delinquent on and .ft.r
Jllnua,"y 1, 1982 wlll beal" Int.rest at " rate whJch wUI vary fr08 ol1lendal' y.ar to calentla,. yeal" Mlth that rat.
Innounoad by the PA b.part.ent of Rev.nu.. Th. applloable interest rlltes for )982 througtl 199& .r.1
'!!!!: lnter..t Rftt. naU... Int.r...t Faotor :!!!!' lntere.t Rate Dally lnt.r.st Factor
1982 20% .00054& 1987 9% .000247
1983 16% .0004]ft 19lUH9lJl 11% ,000101
198t, 11:< .000lDI 1992 9% ,000247
19'5 In .000356 199~-1994 n. .000192
1986 10% ,000274 19%'1996 9i': .000247
--]ntar... h oalculat.d .. follow'l
INTEREST. BALANCE OF TAX UNPAID X NUNBER or aAYS DELINQUENT X DAILY INTEREST FACTOR
-~Any Hotlo. luu.d flft.r the tal( b.eo.e, dellnqu.nt wUI refl.ct an Inter..t cl'lloulat1o... to flft..n US) day.
b.yond the data of th~ ........nt. If pay..nt is 8ade after the Jnterest oOllputation date Rhown on the
Notlca, .ddltlonal Int8r.,t .\lIt b. calculated.