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HomeMy WebLinkAbout11-25-08COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 INFORMATION NO~CE _ _ AND ,. ~~~~" TAXPAYER RESPONSE I~~REY-154 EX ~FP (p9-QO} FILE N0. 21 -08`1~7~ ACN 08139420 DATE 09-02-2008 ~~~~ ~~O~l 25 ~i~910~ 26 ~,I ~I ..~1 l ~,` C~~i~~,~~- - ~ ~ ~-~ _ f ~ BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ® SAVINGS $.$. N0. 036-26-5477 ^ CHECKING DATE OF DEATH 08-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling C717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIDNS Account No. 42269-00 Date 08-20-1984 Ta insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 8, 905.33 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 1 , 484.25 C3) months of the decedent's date of death, Tax Rate X , 00 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due • 00 nine (9) months after the date of death. PART TAXPAYER RESPONSE 1^ FAILURE TQ RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of C H E C K Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were pa' ,~ ou. You must complete PART ^ and/or PART ^ below. tiJQ.-SL.. PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 6 7 X 8 PAD i 2 3 4 5 6 7 8 OFFICIAL USE ONLY ^ AAF PA DEPARTMENT OF REVENUE PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) 8 Under penalties of perjury, I declare that the facts I have reported above are true, correct and c lete to the best of m k wledge and bel' ef. HOME C7 ~ ~ ) oz ~ ~j ~" WORK C ) ~,f/S TAXPAYER SIGN RE TELEPHONE NUMBER DATE ~r°~1~ ~~0'~ 2~ ~;~1 ~!~~ 26 ~A ~1~.., _ Register of Wills Cumberland County Court House Carlisle, PA 17013 Barbara Vanner 1952 Reservoir Drive Carlisle, PA 17013 Subject: File Number 21- c:~~- i17 ACN 0813921 Date: 09-02-2008 Type: Savings Acct Number 42269-00 Est 08-20-1984 Dear Register of Wills: 29 September 2008 Est. of Thomas N Vanner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania to the extent that it also lists one of my children as joint owners of the account. I agree with the assessment in my name, but they should not have been taxed at all in relation to this account and my husband's death. An error was made in the creation of this account. I was informed and advised that the only way for rrie to allow access to the account, if I was sick, was to list them on the account. There was never any intention of their having joint ownership of this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, my child has disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. They have not and will not receive any portion of this account; I am the sole owner of this account. It was an account formerly belonging to me and my deceased husband, Thomas N. Vanner. My child disclaimed any interest pursuant to 20 Pa C.S.A. 2518 and should not be subject to any tax especially since they will not receive any distribution from their father's estate or pursuant to any account created by their father or myself. Thank you for your attention to this matter. Sincerely, ~/~, iZ~~~~~G~ / L~ Barbara Varmer C^r, COMMONWEALTH OF PENNSYLVANIA DEPARTMENT DF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 INFORMATION NO~CE ,.+_ _ _ AND - TAXPAYER RESPONSE '-REV-t543 E% I1FP (09-00) FILE N0. 21 -U8"1j ACN 08139426 DATE 09-02-2008 Z~~~ ~~d~ 2~ ~ ~~~ 2~ l ~~f"i. I - Q~i~1 ~ `.~' . , ~~~ , i~~T ni s r -} ~~ v ~ ,~.:, BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ® SAVINGS S.S. N0. 036-26-5477 ^ CHECKING DATE OF DEATH 08-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 122246-05 Date 03-15-1997 To insure Proper credit to your account, two Established I2) copies of this notice must accompany your Payment to the Register of Wills. Make check AccOUnt Balance 16, 052.03 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 2, 675.39 (3) months of the decedent's date of death, Tax Rate X , QQ you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due • 00 nine (9) months after the date of death. P RT TAXPAYER RESPONSE A 1 . FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were by y u. You must complete PART ^ and/or PART ^ below. ~~ PART If you indicate a different tax rate, please state your OFFICIAL USE ONLY ^ AAF relationship to decedent: PA DEPARTMENT DF REVENUE TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS PAD LINE 1. Date Established 1 1 2. Account Balance 2 2 3. Percent Taxable 3 X 3 4. Amount Subject to Tax 4 4 5. Debts and Deductions 5 - 5 6. Amount Taxable 6 6 7. Tax Rate 7 X 7 8. Tax Due 8 8 PART DEBTS AND DEDUCTIONS CLAIMED 0 TOTAL CEnter on Line 5 of Tax Computation) S Under penalties of perjury, I declare that the facts I have reported abov~e7 /a/re tru/e,/correct and co ete to the best of my kno ledge and belief . HOME C'7~7 ) p~7 ~ ~CQjjpZ. ,~ WORK C ) ! Gv D~ AXPAYER SIGNATU TELEPHONE NUMBER DATE DATE PAID PAYEE DESCRIPTION AMOUNT PAID ?~~~~ i<70~ 2~ ~c ~0~ 26 ;, , ~ -. CL!= ,'~' ~~, i~Ts Register ,;' `~~~ Cumberla~fi`d'''County Court" T~ouse Carlisle, PA 17013 Barbara Vanner 1952 Reservoir Drive Carlisle, PA 17013 Subject: File Number 21-C'S -117 ACN 08139427 Date: 09-02-2008 Type: Savings Acct Number 122246-OS Est 03-15-1997 Dear Register of Wills: Date of 1/-eath: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania to the extent that it also lists one of my children as joint owners of the account. I agree with the assessment in my name, but they should not have been taxed at all in relation to this account and my husband's death. An error was made in the creation of this account. I was informed and advised that the only way for me to allow access to the account, if I was sick, was to list them on the account. There was never any intention of their having joint ownership of this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, my child has disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. They have not and will not receive any portion of this account; I am the sole owner of this account. It was an account formerly belonging to me and my deceased husband, Thomas N. Vanner. IV1y child disclaimed any interest pursuant to 20 Pa C.S.A. 2518 and should not be subject to any tax especially since they will not receive any distribution from their father's estate or pursuant to any account created by their father or myself. Thank you for your attention to this matter. cerely, ~~ Barbara Vanner 29 Septernber 2008 Est. of Thomas N Vanner SSN: 036-26-5477 Y4~vyL.l~~ lZ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ~ '_ I N F O R M AT I O N N O T I C E C~~ -ll 7~ BUREAU OF INDIVIDUAL TAXES AND F I L E NO. 21- DEPT. zao6ol _ ..TAXPAYER RESPONSE ACN 08139423 HARRISBURG, PA 17128-0601 - DATE 09-02-2008 REV-1543 EX AFP (09-00) 'j~~~~~~+~~ .ZS ~~~~ ~ ~b TYPE OF ACCOUNT EST. OF THOMAS N VANNER ~ SAVINGS ,~, r~CV ~- S.S. N0. 036-26-5477 ® CHECKING ~~~ ,~ ~~' ~)Lni~ DATE OF DEATH 08-14-2008 ~ TRUST ~~'~,~ ' -` `` ~~~ COUNTY CUMBERLAND ~ CERTIF. v`' REMIT PAYMENT AND FORMS TO• BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a ioint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling C717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 42269-11 Date 08-20-1984 To insure proper credit to your account, two EStablished (2) copies of this notice must accompany your Account Balance 609.50 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 101 .59 (3) months of the decedent's date of death, Tax Rate X , 00 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due • 00 nine C9) months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT HASED ON THIS NOTICE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were paid b yo . You must complete PART 2^ and/or PART ~ below. ~~~ PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due 1 2 3 X 4 5 6 7 X 8 PAD OFFICIAL USE ONLY ~ AAF PA DEPARTMENT OF REVENUE 1 2 3 4 5 6 7 8 PART DEBTS AND DEDUCTIONS CLAIMED 0 DATE PAID PAYEE DESCRIPTION AMOUNT PAID ,~ TOTAL CEnter on Line 5 of Tax Computation) 8 Under penalties of perjury, I declare that the facts I have repor-t7ed-(above re true, corgi t and com ete to_the best Of my kyrOwledge an~elief. HOME C/~/ ..fi//Jd,/ / /L~U//d~/I~iY/.!/L W O R K C ) i ~s . r r:`!~~ ~~'~ 25 ~~~i 10~ 2~ f i ,k i-~ r~ ~~~ tai .~,,Pa ~I ~ ~ , ' 11 I T Register of Wills Cumberland County Court House Carlisle, PA 17013 Barbara Varner 1952 Reservoir Drive Carlisle, PA 17013 Subject: File Number 21- ~'~ ~/~ 7~ ACN 08139422 Date: 09-02-2008 Type: Checking Acct Number 42269-11 Est 08-20-1984 Dear Register of Wills: Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received. from the Commonwealth of Pennsylvania to the extent that it also lists one of my children as joint owners of the account. I agree with the assessment in my name, but they should not have been taxed at all in relation to this account and my husband's death. An error was made in the creation of this account. I was informed and advised that the only way for rr~e to allow access to the account, if I was sick, was to list them on the account. There was never any intention of their having joint ownership of this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, my child has disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. They have not and will not receive any portion of this account; I am the sole owner of this account. It was an account formerly belonging to me and my deceased husband, Thomas N. Varner. My child disclaimed any interest pursuant to 20 Pa C.S.A. 2518 and should not be subject to any tax especially since they will not receive any distribution from their father's estate or pursuant to any account created by their father or myself. Thank you for your attention to this matter. Sin rely, ~~ Barbara Varner 10 October 2008 Est. of Thomas N Varner SSN: 036-26-5477 C COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES _ _ - DEPT. 280601 ~ .~, ~' HARRISBURG, PA 17128-0601 t. _ ...GREY=1543 'Ei( RFP'(99-Otl)' INFORMATION NOTICE AND TAXPAYER RESPONSE FILE N0. 21 "Dfj-l17'~-I ACN 08139431 DATE 09-02-2008 2!?~~ ~~~! 25 ~ 90~ 26 Qi) r' ~,, r ,. ~%~ vv .._.. BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ^ SAVINGS $,$. N0. 036-26-5477 ® CHECKING DATE OF DEATH OS-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. 17:EMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed bE!lOw which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 114043-05 Date 05-27-2005 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 5, 620.29 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 936.73 (3) months of the decedent's date of death, Tax Rate X , QO you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due • 00 nine (9) months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of CHECK Wills and an official assessment will be issued by the PA Department of Revenue. ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ~ The above information is incorrect and/or debts and deductions were aid by you. Vou must complete PART 2^ and/or PART 3^ below. p ' ~, PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due 1 2 3 X 4 5 - 6 7 X 8 PAD OFFICIAL U5E ONLY ~ AAF PA DEPARTMENT DF REVENUE 1 2 3 4 5 b 7 8 PART DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) S Under penalties of perjury, I declare that the facts I have reported above are tru , correct and com ete t/o the best of my know dge and belie/f. HOME C~1~~ ) ~ ~ '-' ~~~~~/~'G~-G d ~~ ~~/ 'L~"~ WORK C J ~~ ~Ll/ O ~~.~~,~ ~,, ~~~ 25 ~ ~~. Z~Barbara Vanner 1952 Reservoir Drive ~~~,..,~ ~~,~- Carlisle, PA 17013 1I VIF ` I T p~ ~ )?~ ~ r~ . ~~: ^q 10 October 2008 ~.; , _ Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21.0-11 ~`~ ACN 08139430 Date: 09-02-2008 Type: Savings Est. of Thomas N Vanner SSN: 036-26-5477 Date of :Death: 08-14-2008 County: Cumberland Acct Number 114043-OS Est OS-27-2005 Dear Register of Wills: I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. Member First Federal Credit Union has apparently confused my son's personal accounts with that of his deceased father, Thomas Vanner. The Account in question was my son's personal account. His father was not a joint owner of this account and the account should not be included in his estate. My name was on this account to manage matters when he was deployed overseas, bui his Father's name was never on the account. I do not feel he should be subject to any tax especially since he has not and will not receive any distribution from his father's estate or pursuant to arty account he created with me. Thank you for your attention to this matter. Sincerely, ~G ~a Barbara Vanner t COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE _"~° ~!'', " INFORMA AND N CE FILE N0. 21-0$-jI7~ BUREAU OF INDIVIDUAL TAXES DEPT. zaB6B1 TAXPAYER RESPONSE ACN 08139425 HARRISBURG, PA 17128-0601 .. ,._ --- - DATE 09-02-2008 7~~~ REY-1543 E% AFP (09-00) 25 ~f~ ~Q~ 2f ~~ ~ V~~ _ CUB: ~~ BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ® SAVINGS S.S. N0. 036-26-5477 ^ CHECKING DATE OF DEATH 08-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, 'you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 125634-00 Date 03-30-1992 To insure proper credit to your account, two Established (2) copies of this notice must accompany your Account Balance Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 246. $$ (3) months of the decedent's date of death, Tax Rate X , 00 you may deduct a 5i discount of the tax due. Any inheritance tax due will become delinquent Potential TaX Due • 00 nine (9) months after the date of death. PART TAXPAYER RESPONSE 0 FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NQTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were paid by You must complete PART ^ and/or PART ^ below. ^ ' o ' d PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 6 7 X 8 PAD OFFICIAL USE ONLY ~ AAF PA DEPARTMENT OF REVENUE 1 2 3 4 5 b 7 8 PART DEBTS AND DEDUCTIONS CLAIMED 0 TOTAL CEnter on Line 5 of Tax Computation) S Under penalties of perjury, I declare that the facts I have reported-7above are true,. c~o~rrect and com to to he best of y k o ledge and belief./ HOME C~~ / ) .Z~~ -~(/~Q ~~ ~~ ~ -~/ WORK C ) 4 TAXPAYER SIGNATURE TELEPHONE NUMBER DATE payment to 'the Register of Wills. Make check 1 , 481 • 28 payable to: "Register of Wills, Agent". DATE PAID PAYEE DESCRIPTION AMOUNT PAID Barbara Vanner ?~~~~ ~~~~~ 25 ~)`~'~i~~ Reservoir Drive Carlisle, PA 17013 10 October 2008 Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21 ~~ ~ • )l7~i ACN 08139424 Date: 09-02-2008 Type: Savings Est. of Thomas N Vanner SSN: 036-26-54.77 Date of Death: 08-14-2008 County: Cumberland Acct Number 125634-00 Est 03-30-1992 Dear Register of Wills: I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania to the extent that it also lists one of my children as joint owners of the account. l agree with the assessment in my name, but they should not have been taxed at all in relation to this account and my husband's death. An error was made in the creation of this account. I was informed and advised that the only way for me to allow access to the account, if I was sick, was to list them on the account. There was never any intention of their having joint ownership of this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, my child has disclaimed any interest I may have inadvertently received i.n this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. They have not and will not receive any portion of this account; I am the sole owner of this account. It was an account formerly belonging to me and my deceased husband, Thomas N. Vanner. My child disclaimed any interest pursuant to 20 Pa C.S.A. 2`i 18 and should not be subject to any tax especially since they will not receive any distribution from their father's estate or pursuant to any account created by their father or myself. Thank you for your attention to this matter. Sincerely, ~~~~2-l/~l ~ 4'i Barbara Vanner G«~n~~ ~~ ~'__ COMMDNWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ... REV-1543 EX AFP (09-00) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE N0. 21"!~g-~) 7 ACN 08139429 DATE 09-02-2008 2C3~~ "r~0'~ 25 ~~"1 I~J~ 2b tit ~r~, i '..~ - i ~": r ii i t ~rf ,`. i fir, e ~~ 1 p}~ C°~ °, BARBARA VANNER 1952 RESERVOIR DRIVE CARLISLE PA 17013 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ~ SAVINGS S.S. N0. 036-26-5477 ® CHECKING DATE OF DEATH o8-14-2008 ~ TRUST COUNTY CUMBERLAND ~ CERTIF. REMIT PAYMENT AND FDRMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 114043-11 Date 07-12-1991 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check AcCOUnt Balance 520 16 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 86 • 70 (3) months of the decedent's date of death, Tax Rate X , 00 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential TaX D ue • 00 nine (9) months after the date of death. PART TAXPAYER RESPONSE 1^ FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of C H E C K Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions w .paid y yo . You must complete PART 2~ and/or PART 3~ below. A f e- PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 X 4. Amount Subject to Tax 4 5. Debts and Deductions 5 - 6. Amount Taxable 6 7. Tax Rate 7 X 8. Tax Due 8 PAD OFFICIAL USE ONLY ~ AAF PA DEPARTMENT OF REVENUE 1 2 3 4 5 6 7 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) 6 Under penalties of perjury, I declare that the facts I have reported above are tru ,(correct and co ete to the best of my owledge and b/elief. HOME C~) 7 .1~,~~ ~(~ ~~ ~~ ~~ ~ ~j ~iG~ / WORK (1 ~~_!'f~"1L TAXPAYER SIGNATU TELEPHONE NUMBER DATE <<:,r~ F~0`~ 25 gip. 2b f~`i r- " - ~ ~'. r- ,. ~~,~~ (~~ ; -, Register of Wills Cumberland County Court House Carlisle. PA 17013 Barbara Varner 1952 Reservoir Drive Carlisle, PA 17013 Subject: File Number 21•-G~S-117`I ACN 08139428 Date: 09-02-2008 Type: Checking Acct Number 114043-11 Est 07-12-1991 Dear Register of Wills: 10 October 2008 Est. of Thomas N Varner SSN: 036-26-5477 Date of :Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. Member First Federal Credit Union has apparently confused my son's personal accounts with that of his deceased father, Thomas Varner. The Account in question was my son's personal account. His father was not a joint owner of this account and the account. should not be included in his estate. My name was on this account to manage matters when he was deployed overseas, but his Father's name was never on the account. I do not feel he should be subject to any tax especially since he has not and will not receive any distribution from his father's estate or pursuant to any account he created with me. Thank you for your attention to this matter. Sincerely, ~Z,~Q.G Q Barbara Varner ~~y~~~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280661 HARRISBURG, PA 17128-0601 ?urn Pf0'~ 25 A~1 l0~ 2 L~•t..rfl'~ ~ ~, ~~ T ~a ~ . ~ 7r CARRIE SHEFFIELD 5000 WESTERN AVENUE KNOXVILLE TN 37921 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ^ SAVINGS $.$. N0. 036-26-5477 ® CHECKING DATE OF DEATH 08-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGIS"fER OF WILLS CUMBERLAND CO CDURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 42269-11 Date OS-20-1984 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 609.50 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 101 • 59 (3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax DUe 4 • 57 nine (9) months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN QFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and returrn this notice to the Register of C H E C K Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y /to be filed by the decedent's representative. C. ~ The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ~ and/or PART ^ below. s ~ ,G..t-~2~~e PART If you indicate a different tax rate, please state your OFFIIICIAL USE ONLY ^ AAF relationship to decedent: PA DEPARTMENT DF REVENUE TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS PAD LINE 1. Date Established 1 1 2. Account Balance 2 2 3. Percent Taxable 3 X 3 4. Amount Subject to Tax 4 4 5. Debts and Deductions 5 - ~ 6. Amount Taxable 6 6 7. Tax Rate 7 X 7 8. Tax Due B 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID TOTAL CEnter on Line 5 of Tax Computation) S Unde of rj I declare that the facts I have report fed bov are ~ruye, correct and eY est my ledge and belief. HOME C `/~ )~~~!' ~~ / WORK C l~s~ 7~SYo/ ~°y AT TELEPHONE NUMBER DA E FILE N0.21'~s-If19 ACN 08139422 DATE 09-02-2008 "' INFORMATION NO~E ., ._ AND ~,' , -`TAXPAYER RESPONSE REV-1543 EX RFP (49-00) ..~ ~(,~n ~~'~ 25 ~t j~: 26 Carrie Sheffield 5000 Western Avenue #1805 ~! `~;•( - rr~ ~~ Cr~~ ~ ~~ . . ~~ ~L~`..r, , ;'r1 Register of Wills Cumberland County Court House Carlisle, PA 17013 Knoxville, TN 37921 Subject: File Number 21 -OK -117 ACN 0813921 Date: 09-02-2008 Type: Savings Acct Number 42260-00 Est 08-20-1984 Dear Register of Wills: 29 September 2008 Est. of Thomas N Vanner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. I have not and will not receive any portion of ibis account; my mother, Barbara Vanner, is the owner of this account. It was an account formerly belonging to her and my deceased father, Thomas N. Vanner. I have disclaimed any interest I may have received pursuant to 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I have; not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to `'~~~ -M~"-- L~ DISCLAIMER OF INTEREST 2~;~~ Fb'~'! 25 ~~91~J. 2 7 I, Carrie Vanner Sheffield, having an address at 5000 W~s~+R~~u^~i~u~,,~pt 1805, Knoxville, TN 37921, tel. no.: (717) 254-1730, do hereb ~ ~ ~~ ~ ~''~' y K'strrsuant ta`24f'a~,~S 62 and PA Bulletin, Doc. No. 99-2040 (Annex A, Title 61, Part I, Subpart B, Article IV, Chapter 93, of the Pennsylvania Revenue Code / 61 PA. Code CHS. 93 and 94) disclaim, renunciate and refuse to accept any interest in any joint bank account created at Members First credit Union by my father, Thomas Norton Vanner and my mother, Barbara Jean Vanner. Specifically the account identified by the following numbers: l~ c c t IV ~..r.', b c,r- ~l ~ 2 G o- o 0 f~ .C c 1•'" N ~.~, b -cr- I Z S G 3 y a o I do not believe it was the knowing intent of my father to pass any money to me through these bank accounts upon his death. It was his intent as well as my own that these funds be transferred to my mother, Barbara Jean Vanner, but in any event I disclaim any and all interest I may have in these funds. I am returning the check sent to me, and ask that no further attempts be made to transfer these funds to me. The other names owner on the account should receive the funds as the sole remaining owner under the terms of the creation of the account. I further waive any potential liability associated with the payment of these funds directly to my mother, Barbara Vanner, as the residual owner pursuant to the terms of the joint accounts referenced and created by my parents. W NF,SS WHEREOF, I have executedr$his power of attoi~ this ~ day of 2008. / ~ Carrie Vanner Sheffield WITNESS: ~ .,p; ~ ~~ 1~~ ~ ~-~ t3 print: residing at "tc ~ ~~ ~1 ~, l.~r~,~~/~ Page I of 2 +~~1~ print: `-- residing at STATE OF TENNSEE, COUNTY OF n,~~~( ss. On this -~~ % day of ~~ ~~ , 2008, before me personally appeared Carri Vanner Sheffield, known to me to be the person described m and who executed the fore oine power of attorney, and he acknowledged that he executed the same as his free and voluntary acgt and deed. I declare under penalty of perjury that Carrie Vanner Sheffield appears to be of sound mind and under no duress, fraud or undue influence. I~ ~ ~;;22..~/~ /f Notary Public ~ ~~ My commission ex fires a~n " ~ ~~ °°~s - `~~`//'~~~~~'~~ ~~T~ ^~^~~^n s Y~ Fri s ~ ~ ~ ~ r '"~:r..~tESSEE : _ '~a ~. iTARY Page 2 of 2 2r~f i°~D'~° 25 ~~ i0~ 27 ~~ ri ~;~ ~~: n~ r ~-~~•~ ~" ~.. ~Y1 ~.~.. Carrie Sheffield 5000 Western Avenue # 1805 Knoxville, TN 37921 Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21 -D$• ~1~~ ACN 08139422 Date: 09-02-2008 Type: Checking Acct Number 42269-11 Est 08-20-1984 Dear Register of Wills: 29 September 2008 Est, of Thomas N Varner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received. in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. 1 have not and will not receive any portion of this account; my mother, Barbara Varner, is the owner of this account. It was an account formerly belonging to her and my deceased father, Thomas N. Varner. I have disclaimed any interest I may have received pursuant to 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I have riot and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to this matter. inc rely, ,, C e '" l ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 2~~~ ~~~Y 2~ A~4 IG~ 27 f r ~ ' y V~_C C" I ~~~ ' ~ t ,~-~ ~,~-~. 5000 WESTERNSAVENUELD KNOXVILLE TN 37921 MEMBERS 1ST FCU has provided the Department with the information listed helow which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, this account. If you feel this information is incorrect, to this form and return it to the above address. This account is taxable in accordance with the InheritanceaTax La please obtain written correction from the financial institution,/attach ca acopyf of Pennsylvania. Questions may be answered by calling (717) 787_8327, COMPLETE PART 1 BELOW * * ws of the commonwealth * SEE REVERSE SIDE FOR FILING eun o~v......_ _ Account No_ 79r~z. --_,,,,'-"" Date -"- ' ^""'°"~ 1nSTRUCTIONS 03-30-1992 PART ' --' REY-1543 E% AFP (p9_00) Account Balance Percent Taxable Amount Subject to Tax Tax Rate Potential Tax Due Established 1,481.28 X 16.667 246.88 X .045 11.11 TAXPAYE To insure proper credit to C2) copies of this notice mustraccompanv your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". NOTE: If teix payments are made within three ~3) months of the decedent's date of death, you may deduct a 5Y, discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. u FAILURE TO RESPOND WILL RESULT IN AN o FRE APONA ASSESSMENT -~~ A• ~ The above information and tax due is correct. BASED ON THIS NOTICE 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C CHECK a discount or avoid interest, or you may check box "A" 0 N E Wills and an official assessment will be issued b and return this notice to the Register of BLOCK Y the PA Department of Revenue. 0 N L Y B• ~ The above asset has been or will be re orted and tax to be filed by the decedent's representative. paid with the Pennsylvania Inheritance Tax return C• ~he above information is incorrect and/or debts and deductions were You must complete PART ^ 2 and/or PART ^ below. pa//:id by you.}} PART If you indicate a different tax rate, please state `z u' ~ `t ~- 2 relationship to decedent: Your TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST LINE 1. Date Established ACCOUNT$ 1 " 2. Account Balance 2 3. Percent Taxable 3-X 4• Amount Subject to Tax y 5. Debts and Deductions 5 6• Amount Taxable 6 7. Tax Rate B• Tax Due PART DATE PAID PAYEE PAD 1 2 3 4 5 6 7 8 DEBTS AND DEDUCTIONS CLAIMED DESCRIPTION 7 X 8 A Under pen AMOUNT PAID ter on Line 5 of Tax Com es putation) ~ bes of a t the facts I have reported o a 1 e above ar•e true, correct and HOME C ~I 7_ ~~ ~_ ~ WORK INFORMATION NO~CE TAXPAYERNRESPONSE FILE N0. 21._U$-f~~`~ ACN 08139424 DATE 09-02-2008 EST. OF THOMAS N VANNER TYPE OF ACCOUNT S.S. N0. 03b-26-5477 ® SAVINGS DATE OF DEATH 08-14-2008 ^ CHECKING COUNTY CUMBERLAND ^ TRUSr ^ CERTIF. t OFFICIAL USE ONLY ~ qAF PA DEPARTMENT OF REVENUE TELEPHONE NUMBER Q -~ Y~ ~^ c_ ~ ~ , _ ,1._L r-, , ~ , Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21-D$-III ACN 08139424 Date: 09-02-2008 Type: Savings Acct Number 125634-00 Est 03-30-1992 Dear Register of Wills: 29 September 2008 Est. of Thomas N Vanner SSN: 036-26-5477 Date ol~ Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Departme~It of Revenue. I have not and will not receive any portion of this account; my mother, Barbara Vanner, is the owner of this account. It was an account formerly belonging to her and my deceased father, Thomas N. Vanner. I have disclaimed any interest I may have received pursuant to 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I have; not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to th~~ ~~++~-- ~~ Carrie Sheffield 5000 Western Avenue #1805 Knoxville, TN 37921 DISCLAIMER OF INTEREST ,; 2C~~~ i~iL 7 2 5 ,$!~~ 1~~ 2 7 I, Carrie Vanner Sheffield, having an address at 5000 Wester~,~,~pue, Apt 1805, Knoxville, TN 37921, tel. no.: (717) 254-1730, do hereby pu~{;~,tc? 2~;;P~CS 62 ~, ~ . .: ~~~.~;t~~ and PA Bulletin, Doc. No. 99-2040 (Annex A, Title 61, Part I, Subp~rt'B;_Arficl~~'IV~?~ Chapter 93, of the Pennsylvania Revenue Code / 61 PA. Code CHS. 93 and 94) disclaim, renunciate and refuse to accept any interest in any joint bank account created at Members First credit Union by my father, Thomas Norton Vanner and my mother, Barbara Jean Vanner. Specifically the account identified by the following numbers: A «~' N~",ber ~t2zGo--oo I do not believe it was the knowing intent of my father to pass any money to me through these bank accounts upon his death. It was his intent as well as my own that these funds be transferred to my mother, Barbara Jean Vanner, but in any event I disclaim any and all interest I may have in these funds. I am returning the check sent to me, and ask that no further attempts be made to transfer these funds to me. The other names owner on the account should receive the funds as the sole remaining owner under the terms of the creation of the account. I further waive any potential liability associated with the payment of these funds directly to my mother, Barbara Vanner, as the residual owner pursuant to the terms of the joint accounts referenced and created by my parents. IN WITNESS WHEREOF, I have executed is power of attorney ~ day of G , 2008. ~ / ~1i i Carrie Vanner Sheffield WITNESS: ;/ print: ~~ residing at 1 .-. ~~ Page I of 2 CX~~J"t `~fc`~l print: residing at '} r >~~~r fJ V ~ 1-~ `rte ~rG~1r ~ Vi1lC/~ STATE OF TENNE SEE, COUNTY OF , ss. On this .~C~ day of , 2008, before me personally appeared Carrie Vanner Sheffield, known to me to be the person described in and who executed the foregoing power of attorney, and he acknowledged that he executed the same as his free and voluntary act and deed. I declare under penalty of perjury that Carrie Vanner Sheffield appears to be of sound mind and under no duress, fraud or undue influence. Notary Public My commission expires on ? ~~ ~~~~ fir/ ~~~~~ti~rrrrrrEiii~ ``~,,.~~~N KE,~%~i,~ ., ~i ~~~!: . ST'ATE' ':~Q OF ;.~_ ' TE~`NESS~EE ~JOTAR'Y i~ ~f~t~rrrrrrue~~~ Page 2 of 2 COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF REVENUE INFORMATION N CE FILE No. 21° D~-j~~~ BUREAU OF INDIVIDUAL raxES A N D DEPT. 28D601 - ACN 08139421 HARRISBURG, PA n128-0601 -- _ TAX P AY E R R E S P O N S E " ~ DATE 09-02-2008 " " REtl-1555 'EX~-AtP (U 9.OOj TYPE OF ACCOUNT ~~~~ ~~~~ ~J ~~ (v' G7 EST. OF THOMAS N VANNER ® SAVINGS S.S. N0. 036-26-5477 ^ CHECKING c~Er ~ ~; - r - DATE OF DEATH 08 - 14 - 2008 ^ rRUST Ct?P!= ; 1`i );~!~T COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: CARRIE SHEFFIELD REGISTER OF WILLS 5000 WESTERN AVENUE CUMBERLAND CO COURT HOUSE KNOXVILLE TN 37921 CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a point owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 42269-00 Date 08-20-1984 To insure proper credit to your account, two Established (2) copies of this notice must accompany your Account Balance 8, 905.33 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If 1:ax payments are made within three Amount Subject to Tax 1,484.25 (3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5Y, discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 66.79 nine (9) months after the date of death. PART TAXPAYER RESPONSE 1^ FAILURE TO RESPOND WILL`fiESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. ONE B L 0 C K B. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. ,The above information is incorrect and/or debts and deductions were paid by you. You must complete PART ^ and/or PART ^ below. S ~ ~ ~ ~. v~ PART If you indicate a different tax rate, please state your OFFICIAL USE ONLY ^ AAF relationship to decedent: PA DEPARTMENT DF REVENUE TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS PAD LINE 1. Date Established 1 I 2. Account Balance 2 2 3. Percent Taxable 3 X 3 4. Amount Subject to Tax 4 Q 5. Debts and Deductions 5 - 5 6. Amount Taxable 6 7. Tax Rate 7 X 7 8. Tax Due 8 g PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID y~ TOTAL CEnter on Line 5 of Tax Computation) S /Under enalt" p r I declare that the facts I have repor~tJe~dyab~ov/~e~a.~r,e/t/r-use, correct and com e t 1 dge and belief. HOME C // ~ ;p"'.~ 7 7 /~~ WO R K ( ~~ ~ SAO / ll~008 TAXPAYE UR TELEPHONE NUMBER DATE 2~~8 ~'~Y' 25 ~-~ l~~ 27 ,,, r , ._. F'' . t ~ ~ ,~ ', i :~, Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21~D~ ~ 1171 ACN 08139422 Date: 09-02-2008 Type: Checking Acct Number 42269-11 Est 08-20-1984 Dear Register of Wills: 29 September 2008 Est. of "Chomas N Vanner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received. from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. I have not and will not receive any portion of this account; my mother, Barbara Vanner, is the owner of this account. It was an account formerly belonging to her and my deceased father, "Thomas N. Vanner. I have disclaimed any interest I may have received pursuant to 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I haves not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to this matter. Since ely, i i Ca i Carrie Sheffield 5000 Western Avenue #180 Knoxville, TN 3 7921 Carrie Sheffield 2D`?Q PgJd ~~ ~~"~ ~~' ~~ 5000 Western Avenue #1805 Knoxville, TN 37921 C~L~~f;; ; r::_ '1 J Registe~'~I"~'Wills` ~ Cumberland County Court House Carlisle. PA 17013 Subject: File Number 21 °'0~ - i 17~ ACN 0813921 Date: 09-02-2008 Type: Savings Acct Number 42260-00 Est 08-20-1984 Dear Register of Wills: 29 September 2008 Est. of Thomas N Varner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. I have not and will not receive any portion of this account; my mother, Barbara Vaiuier, is the owner of this account. It was an account formerly belonging to her and my deceased father, Thomas N. Varner. I have disclaimed any interest I may have received pursuant 1;0 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I have not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to DISCLAIMER OF INTEREST ?~~~ ~qJ~' 25 ~!~ l~1: 27 ~..~._ i~ t ;, I, Carrie Vanner Sheffield, having an address at 500(~'p;'p~~t~~~R~V~ue, Apt 1805, Knoxville, TN 37921, tel. no.: (717) 254-1730, do her~~rr pursuant to ~~ Pa.CS 62 and PA Bulletin, Doc. No. 99-2040 (Annex A, Title 61, Part I, Subpart 6, Article IV, Chapter 93, of the Pennsylvania Revenue Code / 61 PA. Code CHS. 93 and 94) disclaim, renunciate and refuse to accept any interest in any joint bank account created at Members First credit Union by my father, Thomas Norton Vanner and my mother, Barbara Jean Vanner. Specifically the account identified by the following numbers: I do not believe it was the knowing intent of my father to pass any money to me through these bank accounts upon his death. It was his intent as well as my own that these funds be transferred to my mother, Barbara Jean Vanner, but in any event I disclaim any and all interest I may have in these funds. I am returning the check sent to me, and ask that no further attempts be made to transfer these funds to me. The other names owner on the account should receive the funds as the sole remaining owner under the terms of the creation of the account. I further waive any potential liability associated with the payment of these funds directly to my mother, Barbara Vanner, as the residual owner pursuant to the terms of the joint accounts referenced and created by my parents. IWI~ESS WHEREOF, I have executed is power of attorney is ~ day of ~~!~~-----, 2008. ~"~ Carrie Vanner Sheffield WITNESS: 1.~ ~~~~,~ ~~I~~~~~~~~~ print: residing at Page 1 of 2 print: residing at (~X ~C-~C..J Wrl1,~ 1~.'. ~-~"G' ~ _ ~61Lyti'Y~1 ~tC.. I (~/ -~m~ j ~l~ STATE OF TENN~SEE, COUNTY OF fi, y U'~ , ss. On this ~C-' day of ~~~~~~?c';~,,. , 2008, before me personally appeared Carrie Varner Sheffield, known to me to be the person described in and who executed the foregoing power of attorney, and he acknowledged that he executed the same as his free and voluntary act and deed. I declare under penalty of perjury that Carrie Varner Sheffield appears to be of sound mind and under no duress, fraud or undue influence. Notary Public '~f"~ ,7 / ~~` _-~ _~~~~~ My commis+ ~Pn+~~tPiX~;~s~ on ~~"` ' s-rAr~ ~~~ ray= ' ©-c ~. s ,,, .,~~~0,,~'CO~`~,s,, Page 2 of 2 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE _ INFORMATION NO~~E FILE N0. 21-b~~)~ ]`~ BUREAU OF INDIYIDUAL TAXES,-.; - DEPT. 280681 AND ACN 08139428 HARRISBURG, PA 17128-0607 .~. ~ TAX P AY E R R E S P O N S E _ ,,, •. - -- DATE 09-02-2008 REV-1543 E% i1FP (09-00) TYPE OF ACCOUNT Zi~~~ ~D~ 25 Aid 1~~ ~~ EST. OF THOMAS N VANNER ^ SAVINGS S.S. N0. 036-26-5477 ® CHECKING i ~~-~ ~~'~` ter T DATE OF DEATH o8- 14-2008 ^ TRUST CERTIF. D~f'I ~~ <~ { ~`J'~'~ COUNTY CUMBERLAND ^ v~~ REMIT PAYMENT AND FORMS T0: ' PATRICK VANNER REGISTER OF WILLS 12308 ROLLY'S RIDGE AVE CUMBERLAND CO COURT HOUSE UPPER MARLBORO MD 20774 CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 114043-11 Date 07-12-1991 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check ACCOUnt Balance 520.16 Day able to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax B6 • 7U C3) months of the decedent's date of death, TaX Rate X . 045 You may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 3 • 9U nine (9) months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPQND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED OH THIS NOTICE A. ~ The above information and tax due is correct. I. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain C H E C K a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. he above information is incorrect and/or debts and deductions were paid by you. You must complete PART 2^ and/or PART 3^ below. ~ GC /I~ ^G N ~\ PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS IPAD 1 I 2 2 3 x 3 4 4 5 5 6 6 7 X 7 8 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ DATE PAID PAYEE DESCRIPTION AMOUNT PAID Under penalties of perjury, I declare that the facts I have reported above are true, correct and comp a to he/best of my knowledge and belief. HOME C•' ) 3 rj~~ Y r'------ W O R K C ) y .- ~ aG ~ ~ 1r S S" 5 AXPAYER SIGNATURE TELEPHON NUMBER ' ATE OFFICIAL U5E ONLY ~ AAF PA DEPARTMENT OF REVENUE TOTAL CEnter on Line 5 of Tax Computation) 8 ,~ ._ Patrick Varner ZQ~C ~~~ ~~ ~~~' ~~~ L ~ 12308 Rolly's Ridge Ave Upper Marlboro MD 20774 OFF'r'r V~~i.,1-'~ _ ~Y4 Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21-D~-1 l~~ ACN 08139428 Date: 09-02-2008 Type: Checking Acct Number 114043-11 Est 07-12-1991 Dear Register of Wills: 29 September 2008 Est. of Thomas N Varner SSN: 036-26-5477 Date of :Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. Member First Federal Credit Union has apparently confused my personal accounts with that of my deceased father, Thomas Varner. The Account in question was my personal account. My father was not a joint owner of this account and the account should not be included in his estate. My mother's name was on this account to manage matters when I was deployed overseas, but my Father's name was never on the account. I do not feel I should be subject to any tax especially since I have not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to this matter. Sincerel `~---~J~/ z- _ Patrick Varner l COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 • ... _ ry!•V-1543 ~7( ~~p, (09-b0) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE N0. 21 ~~~~~~ ~y ACN 08139430 DATE 09-02-2008 2(18 ~~`~ 25 ~i~~i !0~ 27 /Lr1 i\ f..,. n n ~ hi~'`~ lt1T PATRICK VANNE 12308 ROLLY'S RIDGE AVE UPPER MARLBORO MD 20774 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ^ SAVINGS $.$. NO. 036-26-5477 ® CHECKING DATE OF DEATH 08-14-2008 ^ TRUST COUNTY CUMBERLAND ^ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT H OUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 114043-05 Date 05-27-2005 To insure proper credit to your account, two Established (2) copies of this notice must accompany your payment to the Register of Wills. Make check Account Balance 5, 620.29 payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If tax payments are made within three Amount Subject to Tax 936.73 (3) months of the decedent's date of death, TaX Rate X .045 You may deduct a 5Y. discount of the tax due. Any inheritance tax due will become delinquent Potential Tax D ue 42 • 15 nine (9) months after the date of death. PART TAXPAYER RESPONSE FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ^ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of CHECK Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K 8. ^ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were paid by you. You must complete PART 2^ and/or PART 3^ below. C ` ~ ~ ; T ~ L L~ PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 - 6 7 x 8 PAD 1 2 3 4 5 6 7 8 OFFICIAL U5E ONLY ~ AAF PA DEPARTMENT DF REVENUE PART DEBTS AND DEDUCTIONS CLAIMED 3^ TOTAL CEnter on Line 5 of Tax Computation) S Un penaltie of perjury, I declare that the facts I have reported above are true, correct and comp a to of my knowledge and belief. HOME C~i?~ -3y3`f CVO T PA ER SIGNATURE WDTELEPHONE NU BER'~ ~ d)~ ~DA~ o DATE PAID PAYEE DESCRIPTION AMOUNT PAID Patrick Vanner 2~~~' ~y~~ ~~ ~~~ ~~' ~~ 12308 Rolly's Ridge Ave Upper Marlboro MD 20774 - ,, ,.. t L I i {.JI l.i~DF-lG ` !- 1 .r.ir ~ J Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21 -p$~~ ~~y ACN 08139428 Date: 09-02-2008 Type: Checking (~ ~/27`toa~ Acct Number 114043 ~ ~ Dear Register of Wills: 29 September 2008 Est. of Thomas N Vanner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. Member First Federal Credit Union has apparently confused my personal accounts with that of my deceased father, Thomas Varmer. The Account in question. was my personal account. My father was not a joint owner of this accowit and the account should not be included in his estate. My mother's name was on this account to manage matters when I was deployed overseas, but my Father's name was never on the account. I do not feel I should be subject to any tax especially since I have not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to this matter. Sincerely z._-------. Patrick Vanner ~~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 ;REV-1543 £%~AFP C09-00) . i i i. `, Z~;~~ ~a3`~ 2`~ ~i~~ 1~• 27 -. ')T CIjG~i ~ e C,` ~ i' 11 PATRICK VANw~R~r 12308 ROLLY'S RIDGE AVE UPPER MARLBORO MD 20774 INFORMATION NO~CE AND TAXPAYER RESPONSE FILE N0. 21 -D~( -117 ACN 08139427 DATE 09-02-2008 TYPE OF ACCOUNT EST. OF THOMAS N VANNER ® SAVINGS $.S. N0. 036-26-5477 ~ CHECKING DATE OF DEATH o8-14-2008 ~ TRUST COUNTY CUMBERLAND ~ CERTIF. REMIT PAYMENT AND FORMS T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MEMBERS 1ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 787-8327. COMPLETE PART 1 BELOW * * * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 122246-05 Date 03-15-1997 To insure proper credit to your account, two Established (2) copies of this notice must accompany your Account Balance 16, 052.03 payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 16.667 NOTE: If t:ax payments are made within three Amount Subject to Tax 2, 675.39 (3) months of the decedent's date of death, Tax Rate X .045 you may deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent Potential Tax Due 12U . 39 nine (9) months after the date of death. PART TAXPAYER RESPONSE "FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE A. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Department of Revenue. C ONE B L 0 C K B. ~ The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return 0 N L Y to be filed by the decedent's representative. C. The above information is incorrect and/or debts and deductions were paid by vou. You must complete PART ~ and/or PART ~ below. S~~ /-l; TAcN~~ PART If you indicate a different tax rate, please state your relationship to decedent: TAX RETURN - COMPUTATION LINE 1. Date Established 2. Account Balance 3. Percent Taxable 4. Amount Subject to Tax 5. Debts and Deductions 6. Amount Taxable 7. Tax Rate 8. Tax Due OF TAX ON JOINT/TRUST ACCOUNTS 1 2 3 X 4 5 6 ~ x B PAD OFFICIAL USE DNLY ~ AAF PA DEPARTMENT OF REVENUE 1 2 3 4 5 6 7 8 PART DEBTS AND DEDUCTIONS CLAIMED 3^ TOTAL CEnter on Line 5 of Tax Computation) S Un~d~~ penalties of perjury, I declare that the facts I have reported above are true, correct and compl,~ tonthe pest of my knowledge and belief. HOME C3L6~ ) ~Cj~ 3y3y PAYE SIGNATURE TELEPHONE NUMBER ATE DATE PAID PAYEE DESCRIPTION AMOUNT PAID Patrick Vanner 12308 Rolly s Ridge Ave Upper Marlboro MD 20774 G~ :~t, nr~'aA~~ 29 September 2008 ~. CU',, . Register of Wills Cumberland County Court House Carlisle, PA 17013 Subject: File Number 21 `Dv'JJ~1 ACN 08139427 Date: 09-02-2008 Type: Savings Est. of Thomas N Vanner SSN: 036-26-5477 Date of Death: 08-14-2008 County: Cumberland Acct Number 122246-OS Est 03-15-1997 Dear Register of Wills: I do not agree with the attached Information Notice received from the Commonwealth of Pennsylvania. An error was made in the creation of this account. My parents were informed and advised that for me to access their account, if they were sick, I had to be listed on the account. There was never any intention of me receiving anything from this account. We have since learned that a power of attorney was the appropriate way to accomplish the desired objective. In any event, I have disclaimed any interest I may have inadvertently received in this account and have refused to accept any portion of the account. Please note the attached document provided to the bank and the Department of Revenue. I have not and will not receive any portion of this account; my mother, Barbara Vanner, is the owner of this account. It was an account formerly belonging to her and my deceased father, Thomas N. Vanner. I have disclaimed any interest I may have received pursuant to 20 Pa C.S.A. 2518 and do not feel I should be subject to any tax especially since I have not and will not receive any distribution from my father's estate or pursuant to any account he created with my mother. Thank you for your attention to this matter. Sincerely, ~- Patrick Vanner ~, ~ - .. .. .. I ., ~ I, DISCLAIMER OF INTERE~s~,+~ 2 j ~~~ tQ: 27 C,' `~~ I, Patrick Vanner, having an address at 12308 RoNx~,~ Ridge f~v"~,t1~,~er Marlboro MD 20774, do hereby pursuant to 20 Pa.CS 62 and PA Bulletin, Doc. No. 99-2040 (Annex A, Title 61, Part I, Subpart B, Article IV, Chapter 93, of the Pennsylvania Revenue Code / 61 PA. Code CHS. 93 and 94) disclaim, renunciate and refuse to accept any interest in any joint bank account created at Members First credit Union by my father, Thomas Norton Vanner and my mother, Barbara Jean Vanner. Specifically the account identified by the following numbers: Member's First Credit Union Acct # 122246-05 I do not believe it was the knowing intent of my father to pass any money to me through these bank accounts upon his death. It was his intent as well as my own that these funds be transferred to my mother, Barbara Jean Vanner, but in any event I disclaim any and all interest I may have in these funds. I am returning the check sent to me, and ask that no further attempts be made to transfer these funds to me. The other names owner on the account should receive the funds as the sole remaining owner under the terms of the creation of the account. I further waive any potential liability associated with the payment of these funds directly to my mother, Barbara Vanner, as the residual owner pursuant to the terms of the joint accounts referenced and created by my parents. IN WITNESS WHEREOF, I have executed this Disclaimer of Interest this ~ day of cc_:~u~ ~,~- , 2008. ~~ '~ `~-' .. Patrick Alan Vanner TNES . ,/ print: ~ l~~ , ~~~ /, Soc. Sec. No.: 161-66-6204 residing at ~ Page 1 of 2 print: -T~ d,,,~,-r.s C~ .~C ~.~~ residing at c,,,r l ; s ~e-~-~ ~ COMMONWELATH OF PENNSYLVANIA, COUNTY OF CUMBERLAND, ss. On this lOthday of October , 2008, before me personally appeared Patrick Vanner, known to me to be the person described in and who executed the foregoing power of attorney, and he acknowledged that he executed the same as his free and voluntary act and deed. I declare under penalty of perjury that Patrick Vanner appears to be of sound mind and under no duress, fraud or undue influence. ~~ Notary Public My commission expires on COiy1MOL'UVEAIs} ~ LF Pc:~i~1SYLVA~iIk tVotariai Seal Cosa A. Ortiz, Notary ?ublic Carlisle ~cro, C.~mcerlan~ County Uiy Cornmissicn rxs?res 'Nov. Q, 2QQQ 1/tarnber, S'2rnsylva,.g, . rciztion oa !~~^ta-i~~ Page 2 of 2