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Home My WebLink About02-0142JRD/June 30, 1992/17858 In Re: Estate of Doris J. Shatto Late of New Cumberland Borough Estate No.: 21-2002-0142 / ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-2002-0142 NOTICE OF FAILURE TO FILE STATUS REPORT AND REQUEST TO CONDUCT A HEARING PURSUANT TO RULE 6.12, SUPREME COURT ORPHANS' COURT RULE Personal Representative: Clair E. Shatto, Jr. Counsel for Personal Representative: Date of Decedent's Death: 02-02-2002 Date of Delinquency Notice: 01-30-2004 The undersigned, Glenda Famer-Strasbaugh, Register of Wills, in accordan'~ with Rule 6.12, Supreme Court Orphans' Court Rules, hereby notifies the Orphans' Court D~(ifsion, Court of Common Pleas of Cumberland County, that neither the above named personal representative nor the above named counsel for the personal representative have filed with the Register of Wills or Clerk of the Orphans' Court his, her or its Status Report required by Rule 6.12, Supreme Court Orphans' Court Rule and that the requisite notice, pursuant to Rule 6.12, Supreme Court Orphans' Court Rules, was given by the Register of Wills on 01-30, 2004, and that the ten (10) day notice to file the Status Report has expired. Accordingly, in accordance with Rule 6.12 the Court is hereby notified of such delinquency and the undersigned requests that a Court conduct a hearing to determine whether sanctions should be imposed upon the delinquent personal representative or counsel for the delinquent personal representative. Date: 03-11-2004 /(~lenda Famer Strasb(tugh, Regi~it~of Wills Distribution: Personal Representative Counsel for Personal Representative Estate File A hearing is scheduled at in Courtroom No. 3. If the Status Report is filed prior to the hearing date, the hearing will automatically be i~~/~,,4/~~ Geor~,,e .~toff~-r, " Name of Decedent: STATUS REPORT IR,,II)ER RULE 6.12 Date Will No.: 'Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [~] No [-] 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes _ No ~] b. The separate Orptmus' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the pm'ties in interest? Yes [~] No [-] Date: Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orpban~' Court and may be attached to this report. Signature c,.-t~ ,~, i5 S' I, A"r'"~' Name OE Capacity: Telephone No. [~ Personal Representative [] Counsel for personal representative PETITION FOR PROBATE and GRANT OF LETTERS Estate of t3 ¢ .~ ~ 1 J gq r4/~ 'r-'> rd No. also known as To: Deceased. Social Security No. i 9 q ' a 7' I -~ ;2 ¢ I-0 - Register of Wills for the County of CUMBERLAND 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 execute in the last wilt of the above decedent, dated 3. ! a- 5 and codicil(s) dated in the named ,19 6'g/ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in c ~ t~ t~ ~ a. t- a ~, ~ County, Pennsylvania, with h ~- ~. last family or principal residence at ~'. C ~, t~ ~ cfi ~.-r c r ~ ~ ~ {list street, number and muncipality) Decendent, then ?'2. years of age, died -~. [2._ , ~'9. a. ac z._ ., Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: ~,~ (&~c~.,- c~r. ~i~ $ $ $ (o% o;o. c~;i 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.) Iq- OATH OF' PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF ~~:4N9 The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate according to law. Sworn to or affirmed and subscribed before me this 7TH __ day of [ ~ FE BRUAR.Y~ ~, ~ 2Q ~Ai~' ~~--'- '- ~egister/L qO- lO' No. 21-02-142 Estate Of DORIS J SHATTO , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW F~.BRUARY ~, 2002___ ........ YlR , in consideration c/ti~e petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated FEBRUARY 23, 1968 described therein be admitted to probate and filed of record as the last will of DOR'r S J SHATTO ; and Letters TESTAMENTARY are hereby granted to CLAIR_.. SHATTO ~R FEES Probate, Letters, Etc .......... $ 115.00 Short Certificates(1) .......... $ 3.00 xlke~R~igf~ .e~tra.pa~es$ 3.00 JC~ $. 3.00 126.00 TOTAL__$ Filed .~.~b~¥..~,..¢~Q~ ........... mailed on february 8, 2002 Register of Wilis ..... / ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE REGISTER OF WILLS OF COUNTY OATH OF SUBSCRIBING WITNESS codicil (each) a subscribing witness to the will presented herewith, (each) being duly qualified according to law, depose(s) and say(s) that present and saw the testat. request of testat.__ other subscribing witness(es)). , sign the same and that signed as a witness at the in h__ presence and (in the presence of each other) (in the presence of the Sworn to or affirmed and subscribed before me this day of 19 Register (Name) (Address) (Name) (Address) REGISTER OF WILLS OF CUMBERLAND COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that they are familiar with the signature of DORIS J SHATTO ., testatee of ~am~Xh~tx~itm~x:~a4mn,;:~o:Xa)c the will presented herewith and that they believe~ the signature on the will is in the handwriting of DORIS J SHATTO to the best of their knowledge and belief. Sworn to or affirmed and subscribed before me this 8th day of ame) (Address) ARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS LOCAL REGISTRAR'S CERTIFICATION OF DEATH CERT. NO. T 5084935 Date of issue ol This Certification Name or Decedent Sex .......... ~ .... Social Security No. 'tOt'- Date of Birth 't--\ ~" "Z.-O Birthplace Place of Death _ , . _. Race . ~[~ ~ _Occupation ~ ~[~ Decedent's Marital Status ~i ~i~ Mailing Address Number Informant ~~ ~ ~~0 ~ Funeral Director Name and Address o~ Funeral Establishmen(~~ [~ ~'~6 ~ ~t~ Pad I' Immediate Cause Date of Death '2_- )-- 0 '~_.. Armed Forces? (Yes or No) Interval Between Onset and Death Part II (c) (d) Other Significant Conditions Manner of Death Natural L~ff Homicide Accident :--] Pending Investigation Suicide [_] Could not be Determined Name and Title of Certfier Describe how injury occurred: (M.D., D.O.. Coroner, M.E.) 'This is to certify that the information here given is correctly copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Rec°rds Office f°r permanent filing~~.,,~V,,,o~ ~./~___._~' 21-02-142 LAST WILL AND TESTAMENT 21-02-142 OF DORIS J. SHATTO X I, DORIS J. SHATTO, of the City of Harrisburg, County of Dauphin and Commonwealth of Pennsylvania, being of sound and disposing mind, memory and understanding, do make, publish and declare this to be my Last Will and Testament, hereby revoking and making void any and all Wills or testamentary writings by me at any time heretofore m~deo FIRST: I direct that all my debts, funeral expenses and inheritance taxes be paid by my personal representative, hereinafter named, as soon after my death as may be practicable. SECOND: I give, devise and bequeath all the rest, residue and remainder of my Estate, be it real, personal and mixed, of what- ever nature and wheresoever the same may be situate, to my husband, Clair E. $hatto, providing he shall survive me by a period of seventy- five (75) days. THIRD: Should my husband, Clair E. Shatto, predecease me or die on or before the 75th day following my death, I give, devise and bequeath all the rest, residue and remainder of my Estate, be it real, personal and mixed, of whatever nature and wheresoever the same be situate, to my son, Clair E. Shatto, Jr., providing he shall survive me by a period of seventy-five (Y5) days. FOURTH: Should my husband, Clair E. Shatto, and my son, Clair E. Shatto, Jr., predecease me or die on or before the YSth day following my death, I give, devise and bequeath all the nest, residue X of my son, Clair E. Shatto, Jr., who are living on the 76th day fol- lowing my death, per capita. FIFTH: I hereby nominate, constitute and appoint my son, Clair E. Shatto, Jr., to serve as executor of this my Last Will and Testament. Should my son, Clair E. Shatto, Jr., fail to qualify or cease to act as executor of this my Last Will and Testament, I hereby nominate, constitute and appoint Harry L. Bricker, Jr., of Harrisburg, Pennsylvania, to serve as executor of this my Last Will and Testament. SIXTH: I hereby direct that the per'sonal representatives herein named shall not be required to give bond for the faithful performance of their duties in any jurisdiction. IN WITNESS WITNESS WHEREOF, I, DORIS J. SHATTO, have signed, sealed, published and declared this to be my Last Will and Testament consisting of this and one additional page in the margin of each of which I have also set my hand for greater security and better identification this ?_ ? day of ~, , 1968. Dori~J. Shatto The preceding instrument, consisting of this and one other typewritten page each identified by the signature of the testatrix, was on the day and date hereof signed, sealed, published and declared by DORIS J. SHATTO, the testatrix herein named as and for her last Will, in the presence of us, who at her request, in her presence and in the presence of each other have hereunto sub- scribed our names as witnesses hereto. We further certify that at the time of the execution hereof, the said DORIS J. SHATTO was of sound and disposing mind, memory and understanding. CONNONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 171ZB-0601 REV-lS~S El( AFP c09-OO) ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FXLE N0.21 02-01q2 ACH 02117575 DATE 0q-10-2002 !:'~"' EST. OF DORIS J SHATTO S.S. NO. 199-07-1720 DATE OF DEATH 02-02-2002 '02 CUMBERLAND CLAIR SHATTO JR 3910 MARK AVE HaG PA 17110 TYPE OF ACCOUNT [] SAVINGS [] CHECKING ]TRUST [] CERTZF. REHTT PAYMENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE ~. CARLISLE, PA 17015 NAYPOZNT BANK has provldad the Department mith the information listed below ehlch 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 arittan correction ~rom the ~inancial institution, attach a copy to this ~orm and return it to the above address. This account is taxable in accordance Pith the Inheritance Tax Lams o~ the Commonwealth o~ Pennsylvania. Questions may be ensnared by calling (717) 787-SSI7. COMPLETE PART I ]~ELO~ ~ # # SEE REVERSE SIDE FOR FILING AND PAYMENT /NSTRUCTZONS Accoun~ No. ~05002250 Date 01-11-1985 EstablAshad Accoun~ Balance 2,568.85 Parcan~ Taxable X 50.000 Amoun~ SubSac~ ~o Tax 1,28q.q$ Tax Re~e X .15 Pohang/al Tax Due 192.66 To insure proper credit to your account, tam (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Nills~ Agent". NOTE: If tax payments are made eithin three (5) months o~ the decedent's date of death~ you may deduct a 5Z discount o~ the tax due. Any inheritance tax due ell1 become dellnquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register o~ Nills Pith ina copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register o; CHECK ~ HUts and an o;;icial assessment ~ill be issued by the PA Department o; Revenue. ONE J BLOCK B. ~ The above asset has been or ail1 be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to be filed by the decedant's representative. C. [] The above in,creation is incorrect and/or debts and deductions ~are paid by you. You must complete PART [] and/or PART [] belom. PART Tf you [nd[ca~e a d[ffaren~ ~ax ra~e~ please s~a~e your rala~ionsh/p ~o decedent: TAX RETURN -COMPUTATZON OF TAX ON UOTNT/TRUST ACCOUNTS LINE 1. Da~e Established 1 2. Accoun~ Balance 2 $. Percen* Taxable $ q. Amoun~ Sub~ec~ ~o Tax 5. Deb~s end Deductions 6. Aeoun~ Taxable 6. 7. Tax Ra~a 7 8. Tax Due 8 PART DATE PAID DEISTS AND DEDUCTIONS CLATMED PAYEE DESCRIPTION TOTAL (Enter on L~ne $ of Tax Computation) AMOUNT pATD Under penalties of perjury, Z declare ~ha~ the fec~s z have reported above ara true, correc~ and complete ~o ~he bes~ of my knowledge and belief. HOME (-~( ~ ) ~j-- 3, ~, c~ TAXPAYER SIGNATURE TELEPHONE NUH~ER DATE GENERAL [NFORNATZON 1. FAILURE TO RESPOND NILL RESULT IN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information subm]ttad by the financial institution. 2. Inheritance tax becomes delinquent nine months after the decedent's date of death. 3.A joint account is taxable even though the decedent's name was added as a matter of convenience. 4.Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5.Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6.Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING INSTRUCTIONS PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an in block "A" of Part 1 of tho "Taxpayer Response" section. Sign two copies and submit thee with your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-1548 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept lB0601, Harrisburg, PA 171ZB-06Ol in the envelope provided. 3~ BLOCK C - Zf the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and $ according to the instructions below. Sign two copies and subw]t them with your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fore REV-15q8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 TAX CONPUTATZON 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE= For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (N.) appears before your first name in the address portion of this notice, the $$,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: 1 DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable ~or assets created within one year of the dacedent's death or accounts owned by the decedent but held in trust far another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUNBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE O#NERS OR TRUST BENEFICIARIES Example: Jointthe decedent, account registered in the name of the decedent and two other persons and established within one Year of death by 1 DIVIDED BY Z (SURVIVORS) = .SO X ZOO = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line ~) is determined by multiplying the account balance (line Z) by the percent taxabZe (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line S) from the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Da'I'm of Death Spouse Lineal Sibling Collateral 07/01/9q ~co 12/$1/9q SZ 6Z 1EY, 01/01/95 *o 06/50/00 OX 6Z lEX 1SI 07/01/00 ~o present OZ fi.~g~ 12X lex Ld taenty-one years of age or younger at death to or for the usa of a natural parent, an adoptive parent or a stepparent of the chiZd is gZ. The Zineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" incZudas natural children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendants, whether or not they have been adopted by others, adopted descendants and their descendents and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of hairs includes all other beneficiaries. CLAIMED DEDUCTIONS PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personaI representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper B 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. COHHONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. ZB0601 HARRISBURG, PA 171ZB-060! REV-I$~i5 EX AFP CLAIR E SHATTO JR 6 CRESCENT CT NEH CUNBERLAND ZNFORHATZON NOTICE AND TAXPAYER RESPONSE F/LE NO. 21 02-0142 ACN 02112686 DATE 05-20-2002 EST. OF DORIS J SHATTO S.S. NO. 199-07-1720 !~F DEATH 0Z-0Z-Z00Z COUNTY CUNBERLAND PA TYPE OF ACCOUNT [] SAVINGS [] CHECKING []TRUST [] CERTIF. RENTT PAYNENT AND FERNS TO: REGISTER OF HILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFIRST BANK has provided the Department with tho information listed below which has bean used in calculating tho potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/bmnaficiarY of this account. If you feel this information is incorrect, please obtain writtan correction from tho financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance aith the Inheritance Tax Laws of the Coaaonaaalth of Pennsylvania. Questions amy ba answered by calling (717) 767-8327. CONPLETE PART I BELOH x # x SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS Account No. 0077192060 Date 08-28-1964 Established Account Balance 6,148.61 Percent Taxable X 50. 000 Amount Subject to Tax 3,074.31 Tax Rate X .15 Potential Tax Due 461.15 To insure proper credit to your account, two [2) copies of this notice oust accompany your payment to the Register of gills. Hake check payable to: "Register of gills, Agent". NOTE: If tax payments are aada aithin three (3) months of the decadent's date of death, you may deduct a 52 discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of ~eath. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You amy choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you amy check box "A" and return this notice to the Register of CHECK ~ gills and an official assessment will be issued by the PA Department of Revenue. ONE BLOCK B. [] The above asset has been or ~111 be reported and tax paid ~ith the Pennsylvania Inheritance Tax return ONLY to ba filed by the decedant's representative. C. [] The above information is incorrect and/or debts and deductions were paid by you. You must complete PART [] and/er PART [] beloa. PART If you indicate a different tax rate, please state your [] relationship to decedent: TAX RETURN - CONPUTATTON OF TAX ON JOINT/TRUST ACCOUNTS LINE 1. Date Established 2. Account Balance 2 3. Percent Taxable 3 ~ q. Amount Subject to Tax ~ $. Debts and Deductions $ - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAINED PAYEE DESCRIPTION TOTAL (Enter on Line $ of Tax Computation) $ ANOUNT PAID Under penalties of perjury, Z declare that the facts Z have reported above ere true) correct and complete to the best of my knowledge and belief. HONE ( -~ ) 3-~-- -/~ C/2/ F g , TAXPAYER SIGNATURE TELEPHONE NUHSER DATE GENERAL ZNFORNATZON 1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSNENT eith applicable interest based on information submitted by the financial institution. Z.Inheritance tax becomes delinquent nine months after the decedent's date of death. 3.A joint account is taxable even though the decedent's name was added as a matter of convenience. 4.Accounts (including those held between husband and wife) ehich the decedent put in joint names within one year prior to death ars fully taxable as transfers. 5.Accounts established jointly betaeen husband and wife more than one year prior to death are not taxable. 6.Accounts held by a decedent "in trust for" another or others are taxable fully. REPORT[NO iNSTRUCTiONS - PART ! - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation [n the notice are correct and deductions are not being claimed) place an "X" in block "A" of Part I of the "Taxpayer Response" section. Sign two cop[es and submit them aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-IS48 EX) upon receipt of the return from the Register of Hills. Z. BLOCK B - If the asset specified on this notice has been or will be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the decedent's representative) place an "X" in block "B" of Part I of the "Taxpayer Response" section. copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oept 280601, Harrisburg) PA 171Z8-0601 in the envelops provided. 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and coapleta Parts Z and according to the instructions below. Sign tee copies and submit thee eith your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue ~ili issue an official assessment (Fora REV-154B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX CONPUTATZON LINE 1. Enter the date the account originally aaa established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/il/az: Accounts ~hich the decedent put in joint hales within one (1) year of death ere taxable fully as transfers. However, there is an exclusion not to exceed $3,008 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (uN) appears before your first name in the address portion of this notice, the $3)000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable for each survivor is determined as feZZoes: A. The percent taxable for joint assets established more than one year prior to the decedsnt's death: I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUHBER OF X 100 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.TI (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created aithin one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE OHNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established mithin one year of death by the decedent. 1 DIVIDED BY 2 (SURVIVORS) = .50 X lO0 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multipIying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxabte (line 6) is determined by subtracting the debts and deductions (line 5) from the amount sub[act to tax (line 7. Enter the appre )riots tax rate (line 7) as determined below. Da~e of Death Spouse L/nee/ Sibl/ng Collateral 07/01/9~ ~o 12/$1/9q 01/01/95 ~o 06/30/00 OZ 6Z 07/01/00 ~o proson~ OZ 4.~X~ 12Z decca ad child tmenty-one years of age or younger at death to or for tho use of a natural parent, an adoptive parent or a stepparent of the child is The lineal class of heirs includes grandparents, parents) children, and lineal descendents. "Children" includes natural children #hethsr or not they have been adopted by others, adopted children end step children. "Lineal descendents" includes all children of the natural parents and their descendents, ehether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals ~ho have at least one parent in common eith the decedent) ehether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allocable debts and deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x ll". Proof of payment lay be requested by the PA Department of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-060'~ RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001141 SHATTO CLAIR E JR 3910 MARK AVE HARRISBURG, PA 17110 ........ fold ESTATE INFORMATION: SSN: 199-07-1720 FILE NUMBER: 2102-0142 DECEDENT NAME: SHATTO DORIS J DATE OF PAYMENT: 05/02/2002 POSTMARK DATE: 00/00/0000 COUNTY: CUMBERLAND DATE OF DEATH: 02/02/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $4,613.08 TOTAL AMOUNT PAID: $4,613.08 REMARKS: CLAIR E SHATTO ESQUIRE SEAL CHECK//1027 INITIALS: VZ RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS REV-1500 EX (6~0) ~ COMMONWEALTH OF ' ~ ~ j~ PENNSYLVANIA ,,~r'~.y_t~~,,~ DEPARTMENT OF REVENUE JP~f-,~,~'~ DEPT. 280601 · ~ HARRISBURG, PA 17128-0601 1,1.1 wOO I- Z Z o 1.1.1 o REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) B ; l s: ,.%.. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) O Z,-Oz.- 2_,o o z. I Ol (IF A,PPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) OFFICIAL USE ONLY FILE NUMBER 2. 1- ~z- 0 / ~ ~OUNTY CbDE YEAR NUMBER SOCIAL SECURITY NUMBER l - o7 - /7Zo THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [~1. Original Return E~4. Limited Estate ]6. Decedent Died Testate (Attach copy of Will} ~-~9. Litigation Proceeds Received ~---J2. Supplemental Return ~-'-~ 4a. Future Interest Compromise (date of death after 12-12-82) 1~7. Decedent Maintained a Living Trust (Attach copy of Trust) I--'--I 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~3. Remainder Return (date of death prior to 12-13-82) [~]5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [--~ 11. Election to tax under Sec. 9113(A) (Attach Sch O) FIRM NAME (IfApplicable) TELEPHONE NUMBER ?lq- °°z- COMPLETE MAILING ADDRESS ~ OF L USE ONLY 1. Rea~ Estate (Schedule A) (1) '~ /00, (~00 001 2. Stocks and Bonds (Schedule B) (2) ~ ~...~%b{,.~. ~ 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) ~ ~ "7 ~' ~- ~ (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 31 C/.~ ~. ~' ~/ ~-~ Separate Billing Requested 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) 8. Total Gross Assets (total Lines 1-7) (8) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) / Z, ~2- (,.,10 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) i ] j ] ~,~(!P- '~ ~ 11. Total Deductions (total Lines 9 & 10) (11) 12. Net Value of Estate (Line 8 minus Line 11) (12) 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) /o'7, 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) x .0 __ (15) 16. Amount of Line14 taxable at lineal rate {011 q~", 'Z,~' x.0 ~'" (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) 20. ] II III .I I ~I · .~ I! ~ ,I Decedent's Complete Address: STREETADDRESS L~ ~_~ C ~J"~' CITY j~ ~J C_~ ~ j~ ~-~ C/~ J~.~ I STATE ~1~/~ I ZIP j ~ 0 7 ~ Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty Zqz. 7q (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) If Line 2 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 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (3) (4) (5) (5A) (5B) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT Zqz,'l 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 the property transferred; .......................................................................................... [] [] b. retain the right to designate who shall use the property transferred or its income; ............................................ [] [] c. retain a reversionary interest; or .......................................................................................................................... [] [] d. receive the promise for life of either payments, benefits or care? ...................................................................... [] [] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consider?on? .............................................................................................................. [] [] 3. Did decedent own an "in trust for" 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? ........................................................................................................................ [] [] 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,,..O.F P~RSON RE~,PO,~SIBLE~ FOR FILING RETURN ADDRES,.~_ -- vi ,, -- SIGNATURE OF PREPARER OTHER THAN-REPRESENTATIVE 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% [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and 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 or for the use of a natural parent, an adoptive 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 net value of transfers to or for the use of the decedenrs siblings is 12% [72 P.S. §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-1502EX * (1-97) ~ COMIvIONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN SCHEDULE A REAL ESTATE RESIDENT DECEDENT :ILE NUMBER All real property owned solely or a[ a tenant in coimi]on must be reported at fair market value. Fair market value is defined as the pdce at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of survivorshi ,n Schedule F. VALUE AT DATE ITEM DESCRIPTION NUMBER lo/l- ltd 7o OF DEATH TOTAL (Also enter on line 1, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1503 EX+ (6-98) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF 3 FILE NUMBER 5/- o 2. - o All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION ITEM NUMBER 1. TOTAL (Also enter on line 2, Recapitulation) VALUE AT DATE OF DEATH (If more space is needed, insert additional sheets of the same size) REV-1508 EX + (1-97) ~ COMMONWEALTH OF Pr:HN$¥LV^HI^ IHH~RITANCI: TAX RI:TURN RE$1DFNT DEC~DI::NT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF ITEM NUMBER FILE NUMBER -21 -O2- Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F. VALUE AT DATE DESCRIPTION OF DEATH 2 Zzg. C)o 2, t?. o? 6,go q~.oo qq3. ~' TOTAL (Also enter on line 5, Recapitulation) (If more space is needed, insert additional sheets of the same size) REV-1569 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE F JOINTLY-OWNED PROPERTY -'ILE NUMBER If an ass~ ~s made joint ~in one year of the deWeY's da~ of death, R must ~ m~ on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RE~TIONSHIP TO DECEDENT JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROP~-KI ¥ % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar identifying number. Attach DATE OF DEATH DECD'S VALUE OF NUMBER TENANT JOINT deed for jointly-held real estate. VALUE OF ASSET INTEREST OECEDENT'S INTEREST TOTAL (Also enter on line 6, Recapitulation) $ 3, 9.~, ~'~)~ (if more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) COMMONWEALTH OF PENNSYLVANIA iNHERiTANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS :ILE NUMBER - 02..-01 ,./7.. ITEM NUMBER 5. 6. 7. Debts of decedent must be reported on Schedule DESCRIPTION FUNERAL EXPENSES: ADMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s)/EIN Number of Personal Representative(s) Street Address City State Year(s) Commission Paid: Attorney Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant __ Zip Street Address City Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Return Preparer's Fees State__Zip TOTAL (Also enter on line 9, Recapitulation) AMOUNT (If more space is needed, insert additional sheets of the same size) REV-15t 2 EX * (1-97) ~ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE ! DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER DESCRIPTION AMOUNT 5/0. tl~3 TOTAL (Also enter on line 10, Recapitulation) (if more space is needed, insert additional sheets of the same size) REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF NUMBER SCHEDULE J BENEFICIARIES NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) FILE NUMBER .~ / - oz.- o/¥z- 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 NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART I! - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ (If more space is needed, insert additional sheets of the same size) Name of Decedent: Date of Death: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Will No. '.-1"~?2~'O[c{:L Admin. No. ;ZOg2- C/O/C/),- To the Register: I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of t,he C]rphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on ~-[a_ la'22_ : Name Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature Name Address Telephone ( ~ ~ '~ ) 3- ct 5'- -/ Capacity: '~ Personal Representative Counsel for personal representative BUREAU OF TNDIVIDUAL TAXES /NHER/TANCE TAX DTVZS/ON DEPT. 280601 HARRTSBURG, PA 1712&-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX RE¥-15¢7 EX AFP (01-02) CLAIR E SHATTO JR $910 HARK AVE ~,., PA 17110 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 07-29-2002 SHATTO OZ-OZ-ZOO2 21 OZ-01qZ CUMBERLAND 101 A.ount Remi*ted DORIS J MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LZNE ~-- RETAZN LOWER PORTZON FOR YOUR RECORDS '~ REV-15q7 EX AFP [01-0:~) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SHATTO DORIS J FILE NO. 21 O2-01qZ ACN 101 DATE 07-29-2002 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estete (Schedule A) (1} 2. Stocks end Bonds (Schedule B) $. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Hortgages/Notes Rece/vebZe (Schedule D) 5. Cash/Bank Deposits/MAsc. Personal Property (Schedule E} 6. Jointly Owned Property (Schedule F) (6} 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/AdB. Costs/HAsc. Expenses (Schedule H) (9) 10. Debts/Hortgege LAebAIAtAes/LAens (Schedule I) (10) 11. Total Deductions 12. Net Value of Tax Return 100/000.00 2~.58 .00 .00 12z786.20 ~/9~9.8~ .00 (8) 126.00 11,156 .$q (11) (12) 13. NOTE: CharAtable/governeentel Bequests; Non-elected 911:5 Trusts (Schedule J) (13) Net Value of Estate Subject to Tax If an assessment Nas Sssued prev$ously, lanes lq, 15 and/or 16, 17, reflect fSgures that Snclude the tote! of ALL returns assessed to date. (15), .00 x O0 = (16) 107,908.28 x 0~5= (17) .00 x 12 = (18) .00 x 15 = (19)= AMOUNT PAID ASSESSMENT OF TAX: 15. Amount of LAne lq at Spousal rate 16. Amount of Line lq taxable at LAneal/Class A rate 17. Amount of LAne lq Bt SiblAng rate 18. Amount of LAne lq taxable at Collateral/Class B rate 19. PrAncApal Tax DuB TAX CREDITS: PAYMENT RECEIPT DISCOUNT DATE NUHBER 05-02-2002 CD0011~1 INTEREST/PEN PAID (-) 2~2.79 R,613.08 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. NOTE: To insure proper credAt to your account, submit the upper portion of thAs fore w/th your tax payment. 119,170.62 11.262.3q 107,908.28 .00 107,908.28 18 and 19 w111 .00 q,855.87 .00 .00 q,855.87 TOTAL TAX CREDIT I q,855.87 BALANCE OF TAX DUEl .00 TNTEREST AND PEN. . O0 TOTAL DUE . O0 ( 1F TOTAL DUE IS LESS THAN $1, NO PAYMENT ZS REgUZRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOTICE: PAYHENT: REFUND OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1981 -- if any future ]ntarest in the estate is transferred Jn possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration cf any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collataral) rate on any such future interest. To fulfill tho requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S. Section 9140). Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side. --Hake check or money order payable to: RESISTER OF NZLLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of the Register of Hills, any of the 13 Revenue District Offices, or by calling the special 24-hour answering service for fores ordering: 1-800-$61-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-447-$020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17118-1011, OR --election to have the matter determined at audit of the account of the personal representative, OR --eppeaZ to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oapt. 280601, Harrisburg, PA 171Z8-060! Phone (717) 787-650S. See page S 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 decadent's death, a five percent (51) discount of the tax paid is allowed. The lex 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period es you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (61) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 1982 will bear interest at a rate ahich mill vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 1991 91 .000247 1983 161 .000458 1993-1994 7Z .000191 1984 111 .000301 1995-1998 91 .000247 1985 13Z .000~56 1999 71 .000192 1986 IOZ .000174 ZOO0 81 .000119 1987 9Z .000Z47 2001 91 .000247 1988-1991 llZ .000501 ZOOZ 61 .000164 --Interest is calculated as follows: 'rNTEREST = BALANCE OF TAX UNPA'rD X NUMBER OF DAYS DELXNQUENT 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. Xf payment is made after tho interest computation date shown on the Notice, additional interest must be calculated. Postage Certified Fee Postmank Return Reclept Fee (Endorsement Required) Here Restricted Detiver~ Fee (Endorsement Required) Total Postage & Fees ~'Y~'~'t'. "~'.; . ' ."' ............................ ...................... I City, State, ZIP+4 / / . : , /'~ _. . D, I~ de#v~ery address ~ ~ Item 17 [] Return ~ for Men:handise [] C.O.D. 7635