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BUREAU OF INDIVIDUAL TAKES
INHERITANCE TAlC DIYISION
DEPT. 280601
HARAISIURu, PA 1112t-0601
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENt' OF REVENUE
('
'*
NOTICE DF INHUITANCE TAK
APPRAISEHEHT, ALlDHAHCE DR DISALLOHANCE
OF DEDUCTION., AND ASSESSHENT Dr TAK ON
, JOINTLY IIElD OR TRUST ASSETS
.</.q'J ~'I.3
~n.lU' U ", II,",',
KATHRYN
2660 TOME
CDLORA
DATE 10-06-97
ESTATE OF EPPLEY IVA M
DATE OF DEATH 05-04-96
FILE NUMBER
COUNTY CUMBERLAND
SSN/DC 206-38-9611
ACN97003043
F~OuntR..itt==:J
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
E FORWOOD
HIGHWAY
MD
21917-1214
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ....
RE-Y:iS4ii-iif-AFp.-I03-:97j--------------------------------------------------------------------------------._--
NOTICE OF INHERITANcE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTI. V HELD OR TRUST ASSETS
DATE 10-06-97
ESTATE OF EPPI.EV
IVA
M DATE OF DEATH 05-04-96
COUNTY CUMBERLAND
FILE NO. S,S/D.C. NO. 206-38-9611
TAX RETURN WAS. (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
97003043
FINANCIAL INSTITUTION, FINANCIAL TRUST
ACCOUNT NO.
1-33037
TYPE OF ACCOUNT, () SAVINGS ( ) CHECKING ( ) TRUST ()() TIME CERTIFICATE
DATE ESTABLISHED 01-19-82
Account hlanc..
Percent Taxable X
Amount Subject to Tax
Debt. and Deductions
Taxable Amount
Tax Rate X
Tax Due
10,002.76
0.500
5,001.38
.00
5,001.38
.06
300.08
NOTE. TO INSURE PROPER CREDIT TO
YDUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO.
"REGISTER OF WILLS, A~ENT."
lAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
INTER'EST IS CHARGED THROUGH 10-14-97
AT THE ~ATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. Ir PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS lESS THAN .1, NO PAYHENT IS REqUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRI, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
.00
300.08
18.68
318.76
,..",
PIJflPOSE Of
NonCE I
To fulfUl ttM r.qulr...nh of slotion 2140 af the Inh.rlhnClI and E.tatu Ta)! Act, Act 21 pfl995. (12 P,S',
Slctlon '140).
P~VMEKT I
OtItlcn the top portion of thlll Motllll end tlDlllt ..ith your pe'illlnt to t~ Reel.t.t of ..1111 pdnted on th_
r.".r.. a1de.
~. H8kt aMok or IIOMY order poy..,111 tOI REGISTER Of WILLS, An€HT,
REFUND (CR);
A ".fund of . tax credlt, which "'.. not r.qu..ted on thl hl( r.turn, ..!t be r.quuttcl bV co.pletlng IN'I "'ppllcatlon
for Rlfund of p.flnllylvan.l, InherlhricI and E,tate Tlx" (REY-UU). Application. ar. Iv.Hablt at thl OffiCI of
thl R.,I.t.t of Willi, any of tn. 23 Rlvenu. Olltrlot Offlc.. or by atllln. thl ,plelal 24.hour en....rlng ..rylol
nulber' for for.. orderlnl' In P,""'YIVanl, 1-'OO~36l-2050, outllal P.nnlvlvanl8 and within 10ctl
Herrllburll at.. (717) 787-80'4, 1001 (117) 172-2252 (H..rtng tapllrld OnlY),
OIJECTIONS: Any p.rty In Intlr..t not IIthUld litlth the apprlhllll"t, .UOlitllncl. ot dl..lle>>tlno, of d.duCtions or ........nt
of tllC (including dl.count or Inter..t) .. .hown on thll Hotice all~ obj.ct Mlthln .bty (60) d.y. of rlntpt of
this Hotlc. by I
--MrIU.n prot..t to t~. PA OIP.rtftnt uf R.v.nu., loard of App.ah, Dlpt. 2810Z1, Harrisburg, PA 11126-lOU, OR
--lllCtlng tu hlv. the .att.r d.t.r.lnld at the eudlt of the account of the p.r.on.1 rapru.nteUv.,. ON
--IPP..1 to the Orpt\M.' Colurt
ADMIN-
ISTr.ATlVE
CORRECTIONS:
Factual .rror. ditcoy.r.d on this ........nt .Muld b. addr....d In ",rlUng tt\l PA O.patt.."t of A.y.ou.,
lurlM.! of lncllvldual TaXI', ATTNI po.t h..u..nt R.vt... unit, DEPT. Zl060l, HarritbUt" PA 11UI-0601
PhoM (111) 717-6505. SH pI'. 5 of the bQoklat "In.truoUon. for lnh.rltanel hlC R.tur" for a R..ld.nt
Dec.dent" (REV-15GB for an .lCplanaUon of adlllnhtrltly.lY corr.ctlbl. .rror..
DlSCOIMf I
If .,y talC due 11 Plld ~lthln thr.. en oelandar aontha aft.r the deC~t" d..th, . tAw. parc.nt (SiO
discount of the talC paid II Illowad.
PENALTY I
The 15X tax .....ty non-p.rtlolp.tlon penalty 11 cOllPUtld on the total of thl talC Met Inter..t ......Id, end not
p.ld blfor. Janu.ry le, 1996, the firlt dey efhr the and of the t.lC .~..ty period. TtllI non-pertlclpaUon
pena11;y 11 IIPpaellbll In the ... .ennet and In th. the .... Un p.r loci a. yOY would lIPP..l the talC 1M tnt.r..t
that .,.. bun ......ed II tndlC8tad on thll notlCI.
IKTE1lESTI
lnt.r..t I. charlld bt,lMlng with Hr.t dIIy of dallnquanc:y, or nlnll (9) IKIf'lthl and ana (1) dIi"
fr~ the data of dI.t", to the date of plYMnt. talC.' which bee... dellnquent before JWIl""y 1, 1912
b.er tnt.r..t .t thl nt. of .Ix (6;() percanl plr ~ c.leul.t" .t . d.lly tit. of .000164.
All t.lC.' whioh bae... dlllnquant on or aft.r Janulry 1, 1912 wilt b..r lnter..t .t e rete Nhlch will Vir" frOll
cllandar y..r to cllend.r y..r with thet rat. announc.d by the PA DoPlrt""t of R.vanua. The IlPPllclb1.
Intlr..t r.t.. for 1912 through 1991 .rll
~ Int.r.lt Rall nalty lnt.r..t Feetor ~ lnt.r..t Rat. Deily Inte,...t Fao..!!!
1912 20X ,ooo~1 1.11 .~ .000241
1911 16X .000431 19..~1991 llX ,000101
1.14 IU .000101 1992 'X .000241
I.n I1X .00OSS6 1991-1994 r. ,000192
1'16 lOX .000274 1995-1997 .~ .000247
--tnt.r..t 1. c.loo1.tad II followll
IHTEllElT . BAWOE OF UK Ula'AlD K lM\BER OF DAYS DELlHQUENT K DAlLY IIft'EIlEIIT FACTOR
--Any Notlo. IlIuad .ftlr thl tl)( *011I' dallnquant ..H1 r.flact an Int.r..t calcu1.tlon to flft..., UI) day.
bAYond thl data of \hi 1".IIMI'lt. If p.'/MOt It ode after the Int.r..t c~tatlon ce.\I Ihown on the
MoUe., Ilddl tlonel Int.r..t ",t be c.lculltad.
_OF
NOTICE I
P~VHEMT ,
REFtIRJ (CR) I
To fulfill the r.qui,....ntt of hetlon 2140 of the Inherltenel and E,tlt, hie Act, Aot 21 of 1995. (12 P.S.
SeoUon 9140).
DetlKlh thl top portion of thh NoUee wKI lubllit with your paYllent to the RIghter of Nll~. pl'lnted an the
,ev.r.. 111M.
"-ka chick or ~y order payable tOI REGISTER Of WIllS, AGENT.
. r.fund of . b'll or.dlt, which .... not raqutlltld on 'htlll tl. raturn, ..y ba I'.qua.tad by cOllPl.Ung an ".flPl1oIUon
for R.fund of Penn'Ylvanl. Inherltancl end E.t"', fa"" (REV~1!13), Application' .r. Ivallabl, at thl OffiCI of
the Regltt,r of Willi, Inyof thl 25 Rlvenul Olttrlct O,flcIs or by cIlling thl .plcltt 24~hour an'Mlrl", ..rvlel
nuMIIr. for for" ord.rl~l In P4mn.ylvanl, t..aOO-362-USO, outside PIMlvlvanh and within 10cII
Harrl.burg .r., (7111 717"'094, TDDI (111) 712-2252 (H..rlng lapalr.d Only).
OIJECTIONS t Any party In lnt.r..t not ..tl.fl.d ~Ith the appr.I....nt, .110~.no. or dl.allowane. of d~ductlon. or ........nt
of taK (lnoludlng dl.count or Int.ra.t) I' .hown on th1. Notlo. ..v obJaot ~Ithln .jxt~ (60) d.y. of r.caipt of
thit HoUca bYI
~~Nrlttan prot..t to thl P' o.partHnt of R.,,~, loard of App.alt, D.pt. 2IlOl\, Harrisburg, PA 111Z1~IOll, OR
".I~Ung t9 hI". the ..ttar d.t.r.ln.a IItt thtl audit of the account of thl parlonal rapr.'ttnteU"., OR
--IPPI.l to thl Orphan.' Court
''''IM-
ISTRATlVE
CORRECTIONS I
DIICOl,H I
PENAL TV,
IIlTEllEST,
FRtUIIl .rrori dllcov.rld on thit ........nt .hould b. IIddr....d In writing tOI PA D.p.rt.lf,t of R'lV.nuI,
lur.eu of Indlvldu.l T'M.', ATTN, Post ,.......nt ~.vl.N Unit, DEPT. 210601, H.rrl.burg, PA 17121-0601
Phone (711) 717-6S05. 51. paa. S of thl booU.t ''In,trUCltlon. for Inh.rltanea T'K R.turn for a Ra.htent
DItO.."t.. (REV-150!) for IN'l .I(pl...atlc:n 0' .dllnhtr.Uv.h corr.<Itabl. arrorl,
If any tlX due I. Plld "Ithln thr.. (!) e'landar IOnth. .ft.r th. dlcldent'.dlath, a 'tva p.rcent (S~l
dlacount of the t.. paid I. 11 10Wld ,
The 15X tax ..,..ty non-p.rtlclpatlon panalty II co.,utld on U.. total of thl tax and int.r..t .......d, and not
paid be'or. Jenuary 11, 1996_ the flr.t day .ftar thl and of tne taK eana.ty parlod. Thl' non-participation
f*'Ilty II appa.lable In the .... ..",.r Itnd In thl thl .... tI.. p.rlDd ,. you Nould ~pnl thl t,. and Int.r..t
that ha. bean ......ad I' Indlcatad ~n thl. notlc.,
Int.r..t II charltM beglMlng MUh firtt day of dlIlMl'*'OY, or nlM (,) eonth. 1M ona (1) dav
frOll tt. IIIIt. of ..th, to tha d.t. of p"YlMlnt. TIKa. Nhlch b.c... dtillnqu.nt btIfor.JlnlJary 1, ltll
bear Int.ra.t at t~ rat. of .IM ('Xl parcent par annuli calculatad .t . dally rat. of ,000164.
All taKa, Nh'lch bee... delinquent on or .ftar Januarv 1, 1'12 will b..r Int.r..t at I rat. which will Vary froe
calandar yaar to clIIWldIIr y.ar NUh th.t rat. MnCluncad by the PA n.pa"l..nt of t:(avlnUl. Th4I IIPplloebl.
Int.ra.t r.ta. for 1'12 through 1991 .ral
V..r Int.r..t Rat. D.lly Int.r..t F.utor V..r Int.ra" R.ta 0,11'1 Inter..t FlGtor
1", lOX .000"1 1911 'X .000247
1915 I'X .00001 l'aa~I"1 llX .00OSOI
1914 I1X .000301 1991 'X .0002llt7
l,n UX ,OOOS56 19n~I994 7X .000191
lOll lOX .000l1llt 1995-1997 'X .0002"7
--Intar..t I. calculated .. foll<<*I'
IMTERE8T . BA~CE OF TAX UNPAID K HUWIER OF DAYI DELINqUENT X DAILY INTEREST FACTOR
....Anv Notice luued .ft.r tM talC bee... dallnquant Mill raf1lK1t an Intlralt c.lculation to f1ft"" (IS) day,
~yond thl date of the .........,t. If pa~t 11 alda aft" thl Int.r..t cOllpUtatlon elat. thown on the
Moth., Iddltlonlll Intlr..t ...t hi OIloul~ted.
PAYMENT I
o.t"h tt. top portion of thlt HaUae Md .ubIllt with VOl.lr p.y..nt .,dl ply.blt to thli n"l and addr...
printed on thl rlv,r.. _Id.,
U RUlbENT DECEDENT ..kl chIck or ,onlV order pev.ble tOl REGISTER OF WILLS, AGENT.
If HON.RUIOl:NT DECEDENT .... chIck or .onlV orrllr PIVlbl1 tal COHHONWEAL TH OF PEtfNSVLVANIA,
REFUND (CR)1 A rlfund of I taM orldlt, whlch w.. not rlque.tld on thl 'aM Rlturn, ..y bl requ..t.d by ~o.pl.tln, an
"Application for "Ifund of Plnn.ylvenll Inhllrltanol and E.tatl Tell" IREV-UUl. Appllc.tlon. .r. tVllhbh It
the OffiCII of the RI,htlr of Willi, ."v of thl U "tv.nu. Dlltrlc.t Dffio.. or frol the DIPlrt,.nt" Z4-hOl.lr
."Iwerlng ..rvle. ~.rl for for.. ord.ringl In P.nn'Ylyanla 1-100.562-2050, ol.lt.ld. Plnn'Ylvanla
and Nlthln 100" H.rrllburg ar.. (7111 111-80'4, TOOl 0'171 712-Z252 (tI..rlng IlIpaired only>.
MEPLV TOI
Qu..tlon, rlgard,\ng .rror. eontlllnld on thl. not Ie. .hould b. addr....d tOI PA Deplrt..nt of Rlvlnul, lurllKl
of Indh,olttull Tlx'" AlTNI POlt A.......nt RI"I.... Unit, Dlpt. ZB!l601, Hlrrltbl.lrll, PIi 11121-0601, phaM
(117) 761-6505.
DISCOUNT I
If Iny tlM due II paid Nlthln thr.. ()) oll.ndlr .onth. Iftlr the dlc.dent'. dlath, a flv. p.relnt (5~) dl.count
of the tlM plld II 1I110Wld.
PENAl TV,
ThI u:< tlM allMl.b "on~Plrt1clp.tlo" plnalty is co.put.d on the tohl of the tax end Intlr..t .......d, Ind not
plld blfor. Jlnu.r~ II, 1996, the first dlV Iftlr thl .nd of tha hM aln..ty parlod.
INTEREST,
Int.r..t I. chargld b.glnnlng with flr.t dl~ of dlllnqulncy, or nln. (,) lonthl and onl (I) day fru. t~1 datI of
death, to the dltl of pa~.lnt. Taxa. which baca.. ~llnqu.nt before January I, I'IZ bl.r intlrut .t th' rite of
11M ('~) parclnt p.r annu. calcul.tld It a dilly rltl of .000164. All taMII which blca.. dlllnquent on end .ft'r
January I, 1912 will b..r Intlr..t at . r.t. which will vary frol ell.ndlr year to oallndar Vllr with th.t rat.
.nnounold by the PA D'Plrt.ant of Rlvlnu.. Tha appllcabll intlr..t rat.. for 19'2 throl.lgh 1"1 .rl'
VI.r Intl,..t Rate Oalh Intlrl.t Fftctor V..r lntlr..t Ratl Olllly Intor..t Factor
1912 20~ .0005... 1911 ,;: .OOO~41
198) 16;: .000438 l'al~I'91 11;: .000501
1'14 11;: .000101 1992 ,;: .000247
19n I]~ .0(10156 19fJ5-19'4 1% .00019i':
IU6 10~ ,000274 IfJ1)5-19fJ1 9;: .000241
--Int.r..t I. calculatld .. follow'l
IMTEREBT . 'ALAMCE OF TAX UMPAID X MUM'ER OF DAYS DELIMqUEMT X DAILY IMTEREST FACTOR
--Any Notlo. I..uld .ftlr thl t.x b~o... dlllnqu.nt will r.fllct an Int.rl.t clicl.Illtlon to flftl.n (IS) dlYI
b.yond th' d.t, of the 1~'I.~..nt. If pIY.lnt I. ..dl 8,tlr thl Intlra.t co.put_tlon dltl .hoNn on the
Noth:l, addltion.i Intlrl.t ""It bl cllculatad.
PA,"~"T I
D.t.." t". t.p ..,tl.n .f thl. H.,I.. .nd ..b.,1 .Ith ,..r ..,..nt ..d. ..,..,. t. tho n... .nd .dd""
pr ll'\t.d on the rfV!IIr.. side.
If AESIDEH' DECEDEHT .... .h... ., ..neY .rd" ..,..1' ,., REGISTER Of WILLS. AOENT,
If HOH-AES1DEHT DEtEOEH' .... .h..' .r .."., .,dor .....,. I.' COHHONWEAL TH Of PENNSVLVANIA.
AEFUMO 'EAI' A ,.f.nd .f . t., .,.dlt. .h,.h ... no' ,.o...t.d .n th. 1.' A't.,n, ... .. r.ou.,'.d .. ....'.tln. .n
"Appll...I.n f., p.fund .f P.n"",..nl. Inh.dt.n.. .nd El".t. T.'" 'REV'"'''' ...Il..tlon. .,. ...Il.bl' .t
Ih. Dffl.. of Ih. A..I...' 01 .,11.. .n, of th. '3 ....nu. DI.trl.' Ofll." .r lro' thl D...r...n'" ,.-h..r
.n..orln. ..IVI.. nu..'" fo, f.".. ord.dn., In .onn",..nl. 1.&00,3",,,,0, .u..I" ..nn"I..nl.
.nd .lIhln I...' "."I.bU" .,.. (7111 10/''''', TOO' al7l ''','''' ,,,..rln. ,...,,,d .nlYl.
REPlV TOI
DISCOUNT I
PEHALl't I
INTEREST I
Qu.,,\on. ,...,dln. .r'o,' .ont.ln.d on th" noli.. .h..'d .. .dd,....d t., .. O...,t..nl of ....nu., 'u,..u
.f 'odl.ldu.1 la"', .TTH, p.., ........n. ...1.. ""II, D.." "'601, .",I..ur.,.' ,,,,',0601, phon.
(111) 181~6S0i.
If .n' too duo I. ..ld .lIhln Ih'.. '31 ..,.nd.' ..nth' .ft., .h. d...d.nl" d..th, . II.. ..".nl "'I dllO..nl
of the t.~ plld 1. 8110Wld.
Th. I~Y. .., ..n.." non-..rll.I..,lon ..n.'t. I. ....ul.d .n ,h. t.,.1 of ,h. t., .hd Inl.,..t .......d. .nd n.t
..ld ..fo" J.nuor, I', 19,6, th. lI"t d.. .ftor th' .nd .f .h. ..' ..n.." .or ,.d,
Inlor..t ,. .h.,..d ...'nnln. .lth II"t ... .f d.llno..n.., or nln. '01 ..nth. .nd .n. III day fr.. Ih. d.t. .f
d..'h, t. Ih. d.t. .f ..,..nt, T.'" .hl.h ...... ..llnq..n' b.f.'. J.nu.'Y " 10" ...r Int.r..' ., tho ,.t. .f
.1, 'OX) ."..nl .or .nnYO ""u,,"d 't . d.llY r....1 ,000164, '" t.,.. .h,.h ...... d.llnqu.nl .n .nd .ftor
J.nu." I, 19" .111 ..., Int"..' .t. rot. .hl.h .111 .." f,o' ..I.nd.r y..r t. ..I.nd.' ..., .llh th.t ,...
.nn.un..d .y tho .. D...rI..nt .f ....n.., Th. ...11..." In.or..t r.t" I.r 19" th,..u.h 1991 .ra'
Vlar Intlr.,t Rate DailY Intlr..t factor
vur
Inter.,t Rlltl
Dally tnterl.t faotor
1982 20Y. .000!ii48 1981 9X ,000147
19U 16% .00043& 1988-19'1 I1X ,0OO!l01
1964 H% .0onOl ,,'2 9f. ,000241
Ins 1 !If. .00n~6 \99}."'4 1(. ,000\n
1916 10f. .000214 199f1-1991 9t: .000241
--tnterl.t 11 calculated .. follow'l
INTEREST . SALANCE OF TAX UNPAID X NU"SER Of OAYS DELINQUENT X OAILY INTEREST FACTOR
-.'n, H.tI.. I..u.d ,It or tho loa ....... ..IIMu.nt .111 roO..t .n Intor..t ..loul.ll.n 10 fIIh.n (iiI.'"
....ncI tho d.t. of tho ........n.. If .....n. II .... .ftor tho 'nlor..1 ....u"tI.n .... .ho"" .n Ih'
HotlCI, .ddltlonal Inter..t Ill..,t be ealculatad.