HomeMy WebLinkAbout02-0065PETITION FOR PROBATE and GRANT OF LETTERS.
Estate of'/~oL~ ~, /4~e~a'l'tb~,o~.~ No. 21-02-65
also known as To:
Deceased.
Social Security No. ! ~ 3- / y-- ° 3 clx'
Register of Wills for the
County of C~ Lt~ (-~ ~_.~
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut
in the last wilt of the above decedent, dated ~/.c~ul,s~ l
and codicil(s) dated
in the
,19 n4_r~d
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in O.q ~ b e~ 6,~,,,~, County, Pennsylvania, with
h [ ~ last family or principal residence at
- ~ ~ ":'f,)-~ (list street, number and muncipality)
Decendem,-.then- ~ ~3 years of age, d~ed
Except as follgwsed~d}nt did not marry, was not d~vorced and did not have a child born or adopted
after executiOn o~ the wiJl-ojfered for probate; was not the victim of a killing and was never adjudicated
incompetent: · r., :~ ~,
Decendent- at death'owned property with estimated values as follows:
(If domiciled in Pa~.--~ All personal property $ [
(If not domiciled iff'Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
WHEREFORE, petitioner(s) respectfully
presented herewith and the grant of letters
theron.
request(s) the probate of the last will and codicil(s)
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
OATH OF' PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA '1
COUNTY . j. ss
The petlt~o~e~(s) ~bov~rna~ swear(s) or affirm(s) that the statements ~n the foregoing petition are
true and c6rrdci, tb~ the begi'~Ltff6~.knowledge and belief of petitioner(s) and that as personal represen-
tative(s) Of t~e'~ab~ve ' ~ "'
_ decedent petitioner(s) will well' and truly administer the estate according to law.
~bscribed ~~ ~-~~o~ ~
.1~x2002~ ~
Register ~
Sworn to or affirmed and
before me /his 16th
zuJANUAgY ~'
NO. 21-02-65
Estate Of mu~o~.D E HARSHBARGER SR
, Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW gi&NUARY 18th I~X2002, in consideration of Cae petitio_t: on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED.that the instrument(s) dated AUGUST 13, 1998
described therein be admitted to probate and filed of record as the last will of
HAROLD E HARSHBARGER SR ;
and Letters TESTAMENTARY
are hereby granted to GENEVIEVE G HARSHBARGER
FEES
Probate, Letters, 'Etc .......... $ 50.00
Short Certificates( ) .......... $ 3.00
6.00
li~.- pa~s.
ellurlclatlon ................
JCP $ 5.00
TOTAL __ $ 64.00
Filed . .J..AI~..UAg. y. 1.6.,..200,2. ........ · ......
ATTORNEY (Sup. Ct. i'.D. No.)
ADDRESS
PHONE
~91 ~ '~:fflin '~:Pa' ~0.,"~0 .-~.:"~
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,,. -, ~nter .' .... ,,. ~.: ,; '~ .... ~,,. ~ *~ '.' [,i;;~ .. . ~ ;'.-.,. a:~ -.; ~.~:[,. ~ed, .~ .. ,I,~ne~eve Bras
506 West~rla~, Ave .<. ~':" :~ I~' . c ,'~ ." :-' ~ ". ~' -~;'. ' ," ~" ,,~ ,'". - ;5~' :"~'" , '."'." - . -
~,' ,,~ ,~--" /;.': '~ . ~<"~- 5')5~ "* ' *'?'a ,.x.... ~* ', .. %,~ i, ,~~ i,.~ ~ ''f ' . '
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~ ~. ' ,,.." . ,~ ', ........... ~ ....... ..5~- .... - ....... I~: 506 ,~es~rla~ Ave'.. ~o~a
~' ~:¢;'~ ~u; ~i,,,u ."' ~1; .,-.'--"--'.;'~t. '.~ '" ?' '~' ;~'1~---'./75.. "'~.',' ~ '?" .. ~.: '.
............ ,~ -; ,. . - '' e .... ilver'S ri
~>~ ~:.5' /~':. F~D~:011897¢L ~ ~ %,: .S~I~Van~F;H..;51~"N.~Enola ~,'~o1~; Pa
LAST WILL AND TESTAMENT
OF
HAROLD E. HARSHBARGER SR.
I, HAROLD E. HARSHBARGER SR., of East Pennsboro Township,
Cumberland County, Pennsylvania, being of sound and disposing mind,
memory and understanding, do hereby make, publish and declare this to be my Last
Will and Testament, hereby revoking any and all Wills and Codicils previously made
by me at any time heretofore.
FI RST: I hereby direct that my personal representative(s), hereinafter
named, to pay all of my just debts, not barred .by any statute of limitations, as well as
my funeral and testamentary expenses, including Pennsylvania Inheritance Taxes, as
soon after my demise as may be practicable.
SECO ND: I hereby give, devise and bequeath all the rest, residue and
remainder of my estate to my wife, Genevieve G. Harshbarger.
THIRD: Should my wife predecease me, or should we die
simultaneously in a common disaster, all the rest, residue and remainder of my
estate, I hereby give, devise and bequeath, eqUally and per stirpes, among my three
children, Patricia J. Cook of Enola, Harold E. Harshbarger Jr. of Camp Hill and Robert
E. Harshbarger of Lewisberry.
FOURTH: I hereby nominate, constitute and appoint my wife as
Executrix of this, my Last Will and Testament. In the event that my wife predeceases
me, fails to qualify, ceases to act, or for some reason is incapable of performing such
task, I then nominate, constitute and appoint my the children, herein named, as co-,
executors of this, my Last Will and Testament.
FIFT H: The above named persons shall not be required to post
bond or surety in this or any other jurisdiction for faithful compliance of the duties as
personal representative of my estate.
IN WITNESS WHEREOF, I hereby set my hand and seal and
declare this to be my, LAST WILL AND TESTAMENT, consisting of this and one
other typewritten page, iden.ti~jed by my signature, dated on this,
the /~day of O.~ ,1998.
(Testator)
BE IT KNOWN, that at the request of the Testator, we have witnessed the signing of
this document in his presence, and, in the presence of each other.
Residing At
COMMONWEALTH OF PENNSYLVANIA )
)
COUNTY OF CUMBERLAND )
and ~- ~l~_,k~.~ .¢,~,.~TestatOr, and the witnesses, respectively,
whose names are signed to the~ttached and foregoing instrument, being first duly
sworn, do hereby declare to the undersigned authority that the Testator signed and
executed the instrument as his Last Will and Testament. Furthermore, he signed and
executed it willingly, as a free and voluntary act, for the purposes therein expressed.
Each of us, as witnesses, in the presence and hearing of the Testator and each other,
signed the Will as witnesses, and that to the best of our knowledge and sight, the
Testator, was at the time eighteen (18) or more years of age, of sound and disposing
mind, memory and understanding and under no constraint, duress or undue influence.
HAROLD E. HARSHBARGER SR. (Testator)
WITNESS
Subscribed, sworn to and acknowledged before me by:
HAROLD E. HARSHBARGER sR., the Testator, and by
the witnesses, all of whom personally appeared
on this, the
before me, the undersigned officer,
day of '. ,1998.
My Commission Expires:
I Notarial Seal ~
Donald B. Owen, Notary Public I
East Pennsboro Twp., Cumberland County ~
My Commission Expirea Nov, 24, 2000 J
Member, P~r{nSYI~'~ta AsSOciation of Notaries
.:::h..,.:~ ;":'-~~ E~ ~e ~ ~2 oE ~he supreme
th~ ~lfii~~ ~f ~h~ ~bO~z~ap~loned ~st~
· - ':-"~'-~' 2: '"' ~']'~H~ ~fi~W~ i~ ~0; ,~at~ whefi th~ p~r~oh~i Will b
repr~Seffta~V~ f~asona~ly b~it~ that ~he
pi~t8 ' "" ......
accoun~ ~i~h ~ha 6ur~? Ye~ . No ~/
· '.:"":".'": ~i"';-' ~h~ ~eparate Orphgns:. Co~ff~ No. (if ahy) for
.., ..... ~..';~n~aaaH~_a~ig~'~ account is'
',c66~h~t iff{6~aii~" ~6 ~ par~i~ in iht~r~t? Y~S ~ NO
...... '" ' .". .... ' ' les o~ rec~zpts, ,J...... ;. .,.
. , ,.. .... . .~.~,..,:U~p ,..,~ ..... :t ~i,ht~ ~aV b~ filed ~ith the
a~f6~tlS, Of..~ -. -. .... · ' ...... ~ attlchid to thi~
ce~ ......... .. ;,.:. .. ;:.:... ·
' ". , :. ' ~.,L. ' ' ,';,~z{,.~h'-
ffignatUre ~
Nam. e (Please type. or. Eri~)
~ersOn~l Repr~gentative
Couns~i for personal
representative
CERTIFICATION OF NOTICE UNDER RULE 5.6 (a)
Name of Decedent :_~.~9-~ ~'.,--~-3~-~~-d-'J:-~-~- .... ~'~--"~-- -
Date of Death:_ ~ ¢, (~2-~)) -
Will No. O:~- OO/o.,~" Admin No. ,~...~.-.
To the Register: ,.
I-~ertify tl~at notice of beneficial interest required'by ·Rule 5.6 (a) of the Orphans'
court Rules was serVed on or mailed to the following beneficiaries of the above
captioned estate On. ~"~- h, .~', ,~ ¢ o :~
Name
Address
Notice' has now been given to all persons:thereto
under Rule 5.6(a) except:
Date:
/-
Signature
Address_~"_o_~ 't,0.~_~ ~'_'-E~.o.L-~/,-~. ~ ~/- -
W el e ph o ne: (.Tj:Z)___7~L~-~'- ....... ..
~ ~X ._Personal representative`
Counsel
OMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
BJ
I--
Z
W
0
n
0
REV-1500
· OFFICIAL USE ONLY
7
FILE NUMBER
COUNTY CODF YEAR NUMBER
SOCIAL SECURITY NUMBER
-
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SOCIAL SECURITY NUMBER
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
DATE OF DEATH (MM-DD-YEAR~ - DATE OF BIRTH (MM-DD-YEAR)
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL).
~]1. Original Return [~ 2. Supplemental. Return .....
[] 4. Limited Estate -. [] 4a. Future Interest Compromise (date of death a~ter 12-12-~2)
[~] 6. Decedent Died Testate (A~ch copy of Wi~) [] 7. Decedent Maintained a Living Trust (^~ch copy of Trust)
[] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (dale o, death between 12-31-91 and'l-l-g5) [---] 11. Election to tax under Sec. 9113(A)(AUach Sc~ 0)
NAME COMPLETE MAILING ADDRESS
FIRM NAME (IfApplicabie)
TELEPHONE NUMBER
]---] 3. Remainder Reiur'~ (~ate of death prior to 12-13-82)
E~5. Federal Estate Tax Retum Required
8. Total Number of Safe Deposit Boxes
0O
~t,,~ O F FI C I.l.l_~lii3J S E ONLY
~?o
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
(5)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. Jointly Owned Properly (Schedule F) (6)
]Separate Billing Requested
:7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (t.otal Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Sch.edule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
13. Charitable and Governmental .Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) -
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec.. 9116 (a)(1.2) . . .
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
x .12
x .15
(11)
(12).
(13)
(15)
(16)
(17)
(18)
(19)
: : >'. > ;B E S U R E~,TO~ ~WE ESTI E~ERSE~ SIDE~'AN.D~REC HEGK:~MATH~ < ;;~ ~[
Decedent's Complete Address:
STREET ADDRESS
CITY E/v 0/_~'~, STATE
Tax Payments and Credits:,
1. Tax Due (P~age 1'Line 19) *'
2. .Credits/Payments r
A. Spousal Poverty Credit ".'
.. B. Prior Payments
C. Discount
3. . Inter_est/Penalty if applicable
. D, In~terest
E. Penalty
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E ) (3)
If Line ~ is greater than Line 1 + Line 3, enter the difference..This is the OVERPAYMENT.
Check box 'on Page 1 Line 20 to request a refund
if Line I + Line 3 is greater than· Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due. ', '
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE.
(4)
(5)
(5A)
(5B) -
Make Check Payable io: REGISTER OF WILLS, AGENT - .. '" '
'- · PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE'APPROPRIATE BLOCKS :. ' ·
1. Did decedent make a transfer and: . Yes .'. · No
a. retain the use or income of tl~e I~ioperty transferred; .......................................................................................... [] []
b. retain the right to designate who shall use the property transferred or its income; ...... i.....ii .......................... ' .... [] . [] . ' '
c. retain a reversionary interest; or .......................................................................................................................... [] "[]
d. receive the promise.for, life of either payments, benefits or care? ................................. - .......... , ............... ........... ·F-~ . . · []
2. If death occurred-after December 12, 1982, did decedent transfer property within one year of death ' ' ~...
without receiving adequate consideration? .......................................... · .................................................................... [] []
3. Did decedent own an "in trust f0~''~' or payable upon death bank account or security at his or her death?· ............. .[~. ' ·' []
· 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which "
contains a beneficiary designation? ..::- ................ '....: ............ :.....:-. ................................ i...i....' ........ i..i.......'...:..'..,i..'.'i l-~' · ' :· ... [].'
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS'PART, OF THE:RETURN.
Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge·
SIGNATURE_OF__ PERSON RESPONSIBLE EOR FILING RETURN ............, ' DATE, . - ~ -'~ -
'ADDRESS · ' ~/.
SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE DATE .
ADDRESS
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for.the.use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1) (i)]. ..~
For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of-the surviving spouse is 0%i72 P.S. {9116 (ai (1.1) (ii)].
The staiute does not exemDt a transfer to a surviving spouse from tax, arid the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
· The tax rate imposed on'the net value of transfers from a deceased child twenty-one years of age or younger at death to orfor the use of a natural parent, an adoptiv& parent,
or a stepparent of the child is 0% [72 P.S. {9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {9116(1.2) [72 P.S. {9116(a)(1)].
The tax rate imposed on the netvalue of transfers to or for the use of the decedent's siblings'is 12% [72 RS. {9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1513EX+{1-97)~e'~''¢~~ ', '~.~. ~
COMMONWfiALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
[. TAXABLE DISTRIBUTIONS (include outdght spousal distributions)
FILE NUMBER
oo
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
'AMOUNT OR SHARE
"OF ESTATE
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II.
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
(If more space is needed, insert additiona!i'sheets of the same size)
'02 I'l[~i':;, 21 [~11:54
(';t;m:.,~edand -,
f.
BUREAU OF TNDTVIDUAL TAXES
ZNHERZTANCE TAX DZVZSTON
DEPT. Z&0601
HARRTSBURG, PA 17128-0601
COMNONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
NOTIC~ OF ZNHERZTANCE TAX
APPRAISEHENT, ALLO#ANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
RE¥-1547 EX AFP ¢01-02)
CUT ALONG THZS LZNE ~
DATE 05-06-2002
ESTATE OF HARSHBARGER.
DATE OF DEATH 12-08-2001
FZLE NUMBER 21 02-0065
COUNTY CUMBERLAND
ACN 101
Amount Remitted
HAROLD E
MAKE CMECK PAYABLE AND REMZT PAYMENT TO:
REGZSTER OF NZLLS
CUMBERLAND CO COURT HOUSE
CARLZSLE, PA 17015
RETAZN LONER PORTZON FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTZONS AND ASSESSMENT.OF TAX
ESTATE OF HARSHBARGER HAROLD E FZLE NO. 21 02-0065 ACN 101 DATE 05-06-2002
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVAT]:ON CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held StOck/PartnershAp Interest (Schedule C)
~. Mortgages/Notes ReceAvabla (Schedule D) (q)
5. Cash/Bank DeposAts/MAsc. Personal Property (Schedule E) (5)
6. JoAntly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Tote1 Assets *,: ..
APPROVED DEDUCTZONS AND EXEMPTZONS:
9. Funeral Expenses/Adm. Costs/MAsc. Expenses (Schedule H) (9)
10. Debts/Mortgage LAabAIAtAes/LAons (Schedule I) (10)
11. Total DeductAons
12. Net Value o~ Tax Return
15.
Char/table/Governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Nat Value of Estate Sub~act to Tax
O0
O0
O0
.'00
O0 NOTE: To Ansura proper
O0 credAt to your account,
O0 submAt the upper port/on
of thAs form wAth your
tax payment.
(8)
.00
.00
NOTE:
.0O
TOTAL TAX CREDZT . .00
BALANCE OF TAX DUEJ .00
ZNTEREST AND PEN. ~ .00
TOTAL DUE .00
IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT 1S REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST° IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCT/ONS.)
AHOUNT PAZD
ASSESSMENT OF TAX:
1.6. Amount of LAne 1~ at Spousal rate
16. Amount of LAne 1~ taxable at L1nsal/Class A rate
17. Amount of LAne 1~ at SAblAng rate
18. Amount of LAne lq taxable at Collateral/Class B rate
19. ,PrAncJpal Tax Due
TAX CREDZTS:
PAYHFNT RECEIPT DISCOUNT (+)
DATE NUNBER ZNTEREST/PEN PAID (-
(z$) .00 x O0 = .00
(16) .00 x 0~5 = .00
(17), .00 x 12 = .00
(lB), .00 X 15 = .00
(19)= . O0
Zf an assessment ,as issued previously, lines 14, 15 and/or 16, 17, 18 and 19 ~111
reflect figures that /nclude the total of ALL returns assessed to date.
(1i) .oo
(lz) .00
(x$) .00
(14) .00
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATZVE
· CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the'expiration of any estate for
life or for years, the Commonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25~,of 2000. (7Z P.S.
Section 9140).
Detach tho top portion of this Notice and submit with your payment.tm the Register of Nills prin'ted on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office
of the Register of Nills, any of the Z~ Revenue District Offices, or by calling the special Z4-hour.
answering service for forms ordering: 1-800-362-2050; services for taxpayers m{th special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
AnY party in interest not satisfied mith the appraisement, allbm~nce, or disallomance of deductions, or assessment
of tax (including discount or interest) as_ shamn on this Notice must object eithin sixty [60) days of receipt of**
this Notice by: ' ·
--written.protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 1712B-1021, ..' OR
--election to have the.matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, .
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors. .'
If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (52) discount of
the tax paid is allowed.
The 15X tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from tho date of
death, to the date of payment. Taxes mhich became delinquent before January 1, 1982 bear interest at the rate'of
six (62) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after
January 1, 1982 mill bear interest at a rate mhich will vary from calendar year to calendar year eith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 are:'
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 ZOZ · 0005~8 1992 92 . 0002~7
1983 162 .000438 1993-1994 72 .000192
198~ Ill .000301 1995-1998 92 .000247
1985 132 .000356 . 1999 72 .000192
1986 IOZ . 00027~ ZOO0 87. . 000219
1987 9Z . 0002~7. 2001 9Z . 000247
1988-1991 llZ .000301 ZOOZ 62 .000164
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNI~UENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after tho interest computation date shown on the
Notice, additional interest must be calculated.
JAMES D. FLOWER
JOHN E. SLIKE
ROBERT C. SAIDIS
GEOFFREY S. SHUFF
JAMES D. FLOWER, JR.
CAROL J. LINDSAY
JOHNNA J. KOPECKY
KARL M. LEDEBOHM
JOSEPH L. HITCHINGS
THOMAS E. FLOWER
FORREST N. TROUTMAN, II
LAW OFFICES
SAIDIS, SHUFF, FLOWER & LINDSAY
A PROFESSIONAL CORPORATION
2109 MARKET STREET
CAMP HILL, PEN~$.',YZ~V-'~N,i~(~'~I-'~3 Of
TELEPHONE: (717) 737-3405 - ~ ~C~.IM'ILE? (71,7)' ;737-3407
EMAIL: attorney@ssfl-law.com
www.ssfl-law.com
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Cumberland Co., PA
CARLISLE OFFICE:
26 W. HIGH STREET
CARLISLE, PA 17013
TELEPHONE: (717)243-6222
FACSIMILE: (717)243-6486
REPLY TO CAMP HILL
March 5, 2002
Register of Wills
Cumberland County Courthouse
Carlisle, PA 17013
Re:
The Estate of Catherine E. Culley
File No. 21-02-0036
Dear Ladies:
Enclosed please find a check in the amount of $2,000 representing payment at discount of
inheritance taxes in the above-referenced estate.
Kindly forward a receipt at your earliest convenience.
Very truly yours,
SAIDIS, SHUFF, FLOWER & LINDSAY
~g, Estate Paralegal
/sly
Enclosure