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HomeMy WebLinkAbout02-0212BUREAU OF TNDTVTDUAL TAXES TNHERZTANCE TAX D/V/STOH DEPT. Z80601 HARR/SBURG, PA 171Z8-0601 BARRY CRESSLER Z338 ELLERSLIE ST HBG COMHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT/CE OF TNHERTTANCI~ TAX APPRAISEMENT, ALLO#ANCE OR DISALLO#ANCE OF DEDUCTTONS, AND ASSESSMENT OF TAX ON JOTHTL¥ HELD OR TRUST ASSETS ~ec( : DATE 02-26-2002 RF:i ~ '~; ~ ESTATE OF CRESSLER *- DATE OF DEATH 11-II-ZOO0 FILE NUMBER 5~OUNTY '0,?. FEB 25 :-SSN/DC ACN i al,h, CUMBERLAND 208-q2-5678 01115015 Amoun'l: Rem J.*~'l:ed REV-lSd8 EX AFP (DX-G2) ROSE A PA 1710~;~n. ~ MAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-15~8 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE O2-26-ZOOZ ESTATE OF CRESSLER ROSE A DATE OF DEATH 11-II-ZOO0 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 208-q2-5678 ACN 01115015 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOXNT OR TRUST ASSET XNFORHATXON FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 8700~919786786 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 02-19-1985 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 3q5.97 Debts and Deduc~1ons .00 Taxable Amount $q5.97 Tax Ra~e X .15 Tax Due 51.90 TAX CREDITS: 691.9q NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) :NTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 03-06-ZOOZ AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM AMOUNT PAID .O0 51.90 2.25 5q.15 TOTAL TAX CREDIT IALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATTON OF ADDZT/ONAL TNTEREST. t ~F TOTAL DUE 1S LESS THAN $1, NO PAYMENT TS RE~UTRED. TF TOTAL DUE TS REFLECTED AS A 'CRED/T' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR ZNSTRUCTTONS. ) NOTICE: To ~ulfill the requirements of Section 2140 of the inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S. Section 9140). PAYMENT: REFUND (CR): OBJECTIONS: ADHZN- iSTRATZVE CORRECTIONS: DISCOUNT: PENALTY: iNTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ahich mas not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania inheritance end Estate Tax" (REV-1313). Applications are available at the Office of the Register of #ills, any of the Z3 Revenue District Offices or by calling the special Z4-hour ansaaring service for fores ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: 1-BOO-447-30ZO (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 may object within sixty (80) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81OZZ, Harrisburg, PA 171ZB-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal 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, DEPT. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (BI) discount of the tax paid is allowed. The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and net paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (BI) percent per annum calculated at a daily rate of .000164. Ail taxes which became delinquent on or after January 1, 19Bi will bear interest at a rate which will vary from calendar year to calendar year aith that rata announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO2 are: Year Interest Rate Daily interest Factor Year Interest Rate Daily interest Factor 1982 20Z .00054B 1992 9Z .000247 1983 16Z .000438 1993-1994 7Z .O0019Z 1984 IIZ .000301 1995-1998 9Z .000Z47 1985 13Z .000~56 1999 7Z .00019Z 1986 IOZ .000274 2000 8Z .000219 1987 9Z ,000247 2001 9Z .000247 1988-1991 Ill .000501 ZOOZ 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment, if payment is made after the interest computation date shown on the Notice, additional interest must bm calculated. BUREAU OF ZNDZVTDUAL TAXES TNHERTTAHCE TAX DTVTSTOH DEPT. Z80601 HARRTSBURG., PA 171ZR-0601 COMMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRAKSEHENT, ALLONANCE OR DZSALLOHANCE OF DEDUCTKONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS RE¥-1648 EX ~,FP (01-'"2) DATE 02-26-2002 ESTATE OF CRESSLER DATE OF DEATH 11-Z1-2000 PZLE NU.BER COUNTY CUMBER LAND SSN/DC 208-~2-5678 ACH 01115012 I Amoun~ Remi'l?ced ROSE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 A CUT ALONG THIS LINE RETAIN LONER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01'OZ) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-Z6-2002 ESTATE OF CRESSLER ROSE A DATE OF DEATH 11-Z1-ZO00 COUNTY CUMBERLAND FILE NO. S.S/D.C. HO. Z08-~2-5678 ACN 01115012 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 8700~915701~Z8 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-01-1968 Account Balance ~,368.3Z Percen~ Taxable X 0.500 Amoun~ Subject ~o Tax Z,18~.16 Debts and Deductions - .00 Taxable Amoun~ Z,18~.16 Tax Ra~e ~ .15 Tax Due $27.62 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYMENT TO THE REGISTER OF NILLS AT THE ABOVE ADDRESS. HAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF NILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT ¢+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID ¢-) INTEREST IS CHARGED THROUGH 05-06-200Z AT THE RATES APPLICABLE AS OUTLINED OH THE REVERSE SIDE OF THIS FORM TOTAL TAX CREDIT I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE KF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADD/T/ONAL ~NTEREST. ( ~F TOTAL DUE 1S LESS THAN $1, NO PAYHENT KS REDUZRED. KF TOTAL DUE KS REFLECTED AS A 'CRED/T" ( CR)~ YOU HAY BE DUE A REFUND. SEE REVERSE SKDE OF TH/S FORH FOR [NSTRUCTKONS. ) .0O SZ7.6Z lq.17 $ql.79 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice end submit eith your payment to the Register of #ills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, amy bm requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of tho Register of Nills, any of the Z5 Revenue District Offices or by calling the special Z4-hour answering service for fores ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and or speaking needs: 1-800-447-~0Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount ar interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to tho PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171ZS-lOZ1, OR --electing to have the matter determined at the audit of the account of the personat representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should ba addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment RevJea Unit, DEPT. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent discount of the tax paid ]s allowed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, tho first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from tho date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (SI) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO2 are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 19BZ 20Z .000548 199Z 9Z .o00g&7 1983 16g .000~38 1995-1994 7Z .OO019Z 198~ 112 .OOO~O1 1995-1998 92 .000247 1985 15Z .000356 1999 7Z .OOO19Z 1986 IOZ .000274 ZOO0 8Z .O00Z19 1987 9Z .O00Z~7 ZOO1 9Z .000247 1988-1991 llZ .000301 ZOOZ 6Z .00016~ --Interest is calculated as follows: TNTEREST = BALANCE OF TAX UNPA/D X NUIIBER OF DAYS DELTNQUENT X DAXLY 'rNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OFINDIVtDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001366 BARRY CRESSLER 2338 ELLERSLIE STREET HARRISBURG, PA 17104 ........ fold ESTATE INFORMATION: SSN: 208-42-5678 FILE NUMBER: 2102-021 2 DECEDENT NAME: CRESSLER ROSE A DATE OF PAYMENT: 07/02/2002 POSTMARK DATE: 07/01/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/21/2000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01115013 $55.09 REMARKS: BARRY CRESSLER TOTAL AMOUNT PAID: $55.09 SEAL CHECK# 3955 INITIALS: DO RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS ~701L [ Vd 'fi'anqsu.l~H ~S O!lSagll~l 8~U -lOlSSO.~:3 £a./~H COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: CRESSLER ~RY 2338 ELLERSLIE sTREET HARRISBURG, PA 17104 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 001365 ........ fold ESTATE INFORMATION: SSN: 208-42-5678 FILE NUMBER: 2102-0212 DECEDENT NAME: CRESSLER ROSE A DATE OF PAYMENT: 07/02/2002 POSTMARK DATE: 07/01/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/21/2000 ACH ASSESSMENT CONTROL NUMBER AMOUNT 01115012 I $ 180.00 I I I I TOTAL AMOUNT PAID: $180.00 REMARKS: BARRY CRESSLER SEAL CHECK# 3956 INITIALS: DO RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDZVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE INHERITANCE TAX STATEt4ENT OF ACCOUNT BARRY CRESSLER 2538 ELLERSLIE ST HBG PA 17~1~0q DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 08-12-2002 CRESSLER 11-21-2000 21 02-0212 CUMBERLAND 01115015 Amoun~ Remitted RE¥-1607 EX AFP (0~.-02) ROSE A HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this for. with your tax payment. CUT ALONG THIS L?NE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *-~ REV-1607 EX AFP (01-0:~) #~# ZNHERTTANCE TAX STATEMENT OF ACCOUNT ~s~ ESTATE OF CRESSLER ROSE A FZLE NO. 21 02-0212 ACN 01115013 DATE 08-12-2002 THIS STATEMENT TS PROVIDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELOW/ ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-26-2002 PRINCIPAL TAX DUE: PAYHENTS 51.90 PAYMENT DATE 07-01-2002 (TAX CREDITS): r DISCOUNT C+) RECEIPT NUMBER CD001566 INTEREST/PEN PAID (-) 3.19- AMOUNT PAID 55.09 ZF PAZD AFTER THZS DATE, SEE REVERSE SIDE FOR CALCULATZON OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 51.90 BALANCE OF TAX DUE .00 INTEREST AND PEN. .05 TOTAL DUE .05 YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR TNSTRUCTTONS. } PAYMENT: Detach tha top portion of this Notice and submit mith your payment made payable to the name and address printed on tha reverse side. -- [f RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an · 'Application for Refund of Pannsylvania Inheritance and Estate Tax" (REV-ISIS). Applications ara available at the Office of the Register of Nills, any of the Z$ Revenue District Offices or from the Department's Iq-hour ansemring service for forms ordering: 1-800-$6Z-ZO50; services far taxpayers with special hearing and / or speaking needs: t-SO0-4q7-$OZO (TT only). REPLY TO: Questions regarding errors contained on this no[ica should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z8060[, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three [33 calendar months altar the decadant's death, a five percent (SI) discount of the tax paid is allowed. PENALTY: Tha 15Z tax amnesty non-participation penalty is computad on the total of the tax and interest assessed, and nat paid bafora January 18, 1996, the first day altar [ha end of the tax amnasty par[od. INTEREST: Interest is charged beginning with first day of dalinquency, or nine (9) months and one (1) day from the date of death, to tha date of payment. Taxes Nh[ch became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent par annum calculatad at a daily rate of .000164. Al! taxes Nh[ch became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOOZ are: Year Interest Rata Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOX .000548 199Z 92 .O00Zq7 1982 162 .000458 1992-1994 7X .O0019Z 1984 112 .000~01 1995-1998 92 .000Z47 1985 13X .000356 1999 72 .O0019Z 1986 102 .000Z74 ZOOO 82 .O00Z19 1987 92 .000247 ZOO1 92 .000247 1988-1991 112 .000201 ZOOZ 62 .000164 --In[eras[ is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after [ha in[ares[ computation date shown on [ha No[ica, additional in[ares[ must be calculated. BUREAU OF INDIVIDUAL TAXES TNHERITANCE TAX DTyTSION DEPT. 280601 HARRTSBURG, PA 17128-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RE¥-1607 EX AFP (01-02) RTCHARD CRESSLER 2558 ELLERSLTE ST HBG PA 1710~ DATE 08-12-2002 ESTATE OF CRESSLER DATE OF DEATH 11-21-2000 FILE NUNBER 21 02-0212 'i!~Yi~OUNTY CUHBERLAND ACN 01115012 Amoun~ Remi'l:'l:ed ROSE A HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGTSTER OF WILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17015 NOTE: To insure proper cred/~ ~:o your account, submi~ ~he upper por~/on of ~his form w/~:h your ~:mx payment. CUT ALONG THIS LINE ~"* RETAIN LONER PORTION FOR YOUR RECORDS --~ REV-1607 EX AFP (01-02} ### INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF CRESSLER ROSE A FILE NO. 21 02-0212 ACN 01115012 DATE 08-1Z-ZOOZ THTS STATEHENT TS PROVTDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN TN THE NANED ESTATE. SHONN BELON TS A SUNNARY OF THE PRTNC/PAL TAX DUE,. APPL/CATTON OF ALL PAYNENTS, THE CURRENT BALANCE, AND, TF APPLICABLE, A PROJECTED TNTEREST FTGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: OZ-Z6-ZOOZ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): $27.62 PAYHENT RECEIPT DISCOUNT (+) DATE NUNBER INTEREST/PEN PAID ¢-) ANOUNT PAID 07-01-2002 CD001565 .00 180,00 INTEREST IS CHARGED THROUGH 08-27-2002 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH.~ ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. TOTAL TAX CREDIT 180.00 BALANCE OF TAX DUE 1~7.62 INTEREST AND PEN. 21.8~ TOTAL DUE 169.~6 PAYNENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMHON#EALTH OF PENNSYLVAN/A. REFUND (CR]: A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13iB). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour ansmaring service for forms ordering: 1-800-36Z-ZOBO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). REPLY TO: guestions regarding errors contained on this notice should bo addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZSO601, Harrisburg, PA 17IZ8-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the dscedent's death, a five percent (SZ) discount of the tax paid is alZowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with 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 l, I98Z bear interest at the rata of six (SI) percent per annum caIcuIated at a daily rate of .000164. AIl taxes which became delinquent on and after January l, 198Z wilZ bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 20Z .00054B 1992 92 .000247 1983 16Z .000438 1993-1994 72 .00019Z 1984 llZ .000301 1995-1998 9Z .000247 1985 13Z .000356 1999 7Z .00019Z 1986 IOZ .000274 ZOO0 8Z .000Z19 1987 9Z .000Z47 2001 9Z .000247 1988-1991 11X .000301 ZOO2 6Z .000164 --Interest is calculated as follows: ZNTEREST= BALANCE OF TAX UNPA/D X NUMBER OF DAYS DELZNQUENT X DA]:L¥ /NTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond tho date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. ?/-/w BUREAU OF TNDZVZDU;IL TAXES TNHERTTANCE TA)~ DZVTSTON DEPT. 280601 HARRTSBURG, PA 171Z8-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF /NHERZTANCE TAX APPRAISEMENT, ALLOHANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-15¢7 EX &FP (01-n2) ~ DATE 08-19-2002 ESTATE OF LONE DATE OF DEATH 09-26-2001 FILE NUMBER 21 01-0912 '0;i' ' ....... COUNTY CUMBERLAND JOHN E SLIKE .... ,~,,,,.:i r '' SAIDIS ETAL ACN 101 2109 MARKET ST , I Amount Remitted CAMP HILL PA 1~pll RICHARD E HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-l$47 EX AFP (01-OZ) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LONE RICHARD E FILE NO. 21 01-0912 ACN 101 DATE 08-19-2002 TAX RETURN HAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS; APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 109 ~ 000. O0 2. Stocks and Bonds (Schedule B) (2) . O0 :5. Closely Held Stock/Partnership Tnterest (Schedule C) (:5) . O0 q. Mortgages/Notes Receivable (Schedule D) (¢) . O0 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly O~nad Property (Schedule F) (6) .00 7. Transfers (Schedule G) (7) .00 8. Total Assets APPROVED DEDUCTIONS AND EXEMPT]:ONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Hortgage Liabilities~Liens (Schedule 11. Total Deductions 12. Net Value of Tax Return 15. (9) (10) (8) 21,~1 .~0 Charitable/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) Net Value of Estate Subject to Tax NOTE: To insure proper credit to your account, submit the upper port/on of this form eith your tax payment. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 1¢ at Spousal rats 16. Amoun~ of L/ns 1¢ taxable at Lineal/Class A rats 17. Amount of Line 1¢ at S~bling rata 18. Amount of L~ne 1¢ taxable at Collateral/Class B rats 19. Principal Tax Due TAX CREDITS: PAYMENT [ RICE&Pi DATE NUMBER 06-25-2002 CD001558 lq0,711.11 .00 DISCOUNT (+) INTEREST/PEN PAID (-) (Z$) .00 X O0 = .00 (16) 106,905.28 X 0~5= q,810.7~ (17) . O0 x 12 = . O0 (18) .00 x 15 = .00 (19)= ~,810.7~ ANOUNT PAZD 5,05q.68 IF PAID AFTER DATE ZND/CATED, SEE REVERSE FOR CALCULATION OF ADD/TZONAL /NTEREST. Zf an assessment ~as issued previously, lines 14, 15 and/er 16, 17, 18 and 19 ~ill to date. TOTAL TAX CREDIT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE 5,05q.68 I Zq3.9qCR .00 Zq3.9qCR ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REqUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS.) reflect figures that lnclude the total of ALL returns assessed 12,36q.q$ (11) 33.805.8~ (12) 106,905.28 (~:5) .00 (1¢) 106,905.28 RESERVATION: Estates of decedents dying on or before December Il, 19aZ -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decadent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at tho lawful Class B (collateral) rate on any such futura interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill tho requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REgXSTER OF #ILLS, AGEN? A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of NJlls, any of the Z3 Revenue District Offices, or by calling the special lq-hour answering service for fores ordering: l-BOO-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-30ZO (TT on[y). 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 Bust object ~ithin sixty (60) days of receipt of this Notice by: --~ritten protest to the PA Ospartaant of Revenue, Board of Appeals, Oept. ZaIOZi, Harrisburg, PA 171ga-lOll, OR --ataction to have the matter determined at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessment should be addressed in writing to: PA Oepartment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Oept. Za060I, Harrisburg, PA 17iga-oso! Phone (717) 787-6505. Sea page S of the booklet 'Instructions for Inheritance Tax Return for a Resident Decedent" (REV-lBO1) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SI) discount of the tax paid is allowed. The IBg tax amnesty non-participation penalty is computed an the total of the tax and interest assessed, and not paid before January lB, I996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in tho the same time period as you would appoaZ the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning ,ith first day of delinquency, or nine (9) months and one (1) day from tho date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (SZ) percent per annum calculated at a daily rate of .000164. All taxes which became dallnquont on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable interest rates for /9aZ through ZOOZ ara: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOZ .000548 1992 9Z .000247 1983 162 .000438 1993-1994 72 .000192 1984 llZ .000301 1995-1998 9Z .000247 1985 132 .000356 1999 7Z .00019Z 1986 IOZ .000Z74 ZOO0 8Z .000219 1987 9Z .000247 ZOO1 9Z .000247 1988-1991 llZ .000301 ZOOZ 62 .000164 --Interest is calculated as follows: 'rNTERBST = BALANCE OF TAX UNPATD X NUllBER OF DAYS DELI'NQUENT X DA/LY XNTEREST FACTOR --Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. Tf payment is made after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (~88) COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES DEPT. 280601 HARRISBURG~ PA 17128-O601 DECEDEN'PS NAME Richard E. Lowe, Sr. F~LE NUMBER REWEWED nY 2101-0912 John Kuchinski ACN 101 ITEI¥ SCHEDULE NO. EXPLANATION OF CHANGE$ H Accepted additional deductions per corrective letter submitted to the Department dated July 25, 2002. ROW Page I BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 171:~8-060! COHHON~/EALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RICHARD CRESSLER ..... 2338 ELLERSLIE ST HBG PA 1710q DATE 03-03-2003 ESTATE OF CRESSLER DATE OF DEATH 11-21-2000 FILE NUHBER 21 02-0212 COUNTY CUHBERLAND ACN 01115012 f ,, Amoun~ Rem/~ed REV-1607 EX AFP (OZ-aS) ROSE A HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGTSTER OF NTLLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account:, submit: ~:he upper pore/on of ~h/s form wi~:h your ~:ax payment. CUT ALONG THTS LINE ~ RETAIN LOgER PORTION FOR YOUR RECORDS ~,~ REV-Z607 EX AFP (01-03) ##~ INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF CRESSLER ROSE A FILE NO. 21 02-0212 ACM 01115012 DATE 03-03-2003 THIS STATEMENT ZS PROVI'DED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAMED ESTATE. SHO#N BELON ZSA SUMMARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FZGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-26-2002 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYHENT DATE 07-01-2002 09-18-2002 327.62 RECEIPT NUMBER CD001365 CD001635 DISCOUNT (+) INTEREST/PEN PAID (-) .00 22.35- AMOUNT PAID 180.00 169.97 ZF PAZD AFTER THZS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDZTIONAL INTEREST. ( ZF TOTAL DUE 1S LESS THAN $1~ NO PAYMENT 1S REQUIRED. 1F TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), TOTAL TAX CREDIT BALANCE OF TAX DUE 327.62 .00 INTEREST AND PEN. .02 TOTAL DUE .02 YOU NAY BE DUE A REFUND. SEE REVERSE S'rDE OF THTS FORH FOR ZNSTRUCTTONS. PAYMENT: Detach the top portion of this Notice and submit aith your payment made payable to the name and address printed on the reverse side. -- [f RESIDENT DECEDENT make check or money order payable to: REGZSTER OF WILLS, AGENT. -- [f NON-RESIDENT DECEDENT make check or money order payable to: CONMONNEALTH OF PENNSYLVANZA. REFUND (CR): A refund of a tax credit, which was nat requested on thm Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1315). Applicatians arm available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-&OO-36Z-gO50~ services for taxpayers mith special hearing and / or speaking needs: l-BOO-447-30ZO (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ge06Ol, Harrisburg, PA 171Ze-060[, phone (717) 787-6S05. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedmnt's death, a five percent (BX) discount of the tax paid is allowed. PENALTY: The lBg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January lB, 1996, the first day after the end of the tax amnesty period. INTEREST: Interest is charged beginning with 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 l, [982 bear interest at the rate of six (SZ) percent par annum calculated at a daily rate of .000164. AIl taxes which became delinquent on and after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19&Z through 2003 are: Interest Daily Interest Daily Interest Daily Rate Factor Year Rate Factor Ymar Rate Factor [gaZ lOX .00054B [987 9Z .000Z47 1999 7Z .O00Igz 1983 16X .000438 [988-[991 ill .000301 ZOO0 8X .O00Zl9 1984 XXX .000301 199Z 9X .000Z47 ZOO1 9X .000247 1985 13Z .000356 1993-1994 7Z .O0019g gOOZ 6Z .000164 X986 [OZ .000274 [995-[995 9Z .000Z47 ZOO3 SZ .000137 --Interest is calculated as follows: 'rNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DEL/NI;~UENT X DATLY /HTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must bm calculated. BUREAU OF 'rND'rVTDUAL TAXES TNHERTTANCE TAX DI'V'trs]*ON DEPT. Z80601 HARRi*SBURC., PA 171Z8-0601 RICHARD CRESSLER 2338 ELLERSLIE ST HBG PA 171,0,q, r,,, COHHONt/EALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT DATE ESTATE OF DATE OF DEATH FILE NUHBER ;~COUNTY ACN REV-].&D7 EX AFP cOZ-OS) 03-03-2003 CRESSLER ROSE A 11-21-2000 21 02-0212 CUMBERLAND 01115012 Amount Remitted HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGZSTER OF MILLS CUMBERLAND CO COURT HOUSE CARLTSLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portJon of this fore wLth your tax payment. CUT ALONG THIS LINE ~" RETA'rN LOt/ER PORTION FOR YOUR RECORDS -,~ REV-1607 EX AFP [01-03) ~#~ 'rNHER'rTANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF CRESSLER ROSE A F'rLE NO. 21 02-0212 ACN 01115012 DATE 03-03-2003 THIS STATEHENT *rs PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STAY~-U ACN TN THE NAHED ESTATE. SHOIfN BELO# IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPL/CATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-02-2002 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): PAYMENT DATE NUMBER 07-01-2002 09-18-2002 327.62 RECEIPT CD001365 CD001655 DZSCOUNT (+) ZNTEREST/PEN PAZD (- .00 22.35- AMOUNT PAZD 180.00 169.97 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT T'S REQU/RED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" TOTAL TAX CREDIT 327.62 BALANCE OF TAX DUE .00 INTEREST AND PEN. .02 TOTAL DUE .02 YOU NAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA. REFUND [CA): A refund of a tax creditj which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-J315}. Applications arm available at thm Office of the Register of Ni[Is, any of thm Z3 Revenue Oistrict Officms or from the Oepartaent"s Iq-hour ansmaring service for forms ordering: [-800-$6Z-ZO50; services for taxpayers with special hearing and / or speaking needs: [-800-qq7-3OZO (TT on[y). REPLY TO: Questions regarding errors contained on this notice should ba addressed to: PA Department of Revsnuej Bureau of Individual Taxes~ ATTN: Post Assessment Review Unit, Dept. ZB060I, Harrisburg~ PA [7IZ8-060[, phone (7173 787-6505. DISCOUNT: If any tax due is paid within throe (5) calendar months after the dacedent's death, a five percent (5Z) discount of the tax paid is a[lowad. PENALTY: The [5g tax amnesty nan-participation penalty is computed on the tote! of the tax and interest assessed~ and not paid before January 18, 1996, the first day after the end of the tax amnesty period. INTEREST: interest is charged beginning with first day of detinquency, or nine (9) months and one ([) day from the date of death, to the date of payment. Taxes ~hich became delinquent before January [, [982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q. Al! taxes which became delinquent on and after January [, [982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for [98Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor X98Z gOZ .0005q8 1987 9Z .O00Zq7 1999 7Z .O00Igz 1983 16Z .000q38 1988-1991 llZ .000301 ZOO0 8X .000Z19 198q 11Z .000~01 199Z 9Z .O00Z~7 2001 9X .OOOZ~7 1985 13X .000356 1993-199~ 72 .00019Z gOO2 6Z .O0016q 1986 lOX .00027~ 1995-199B 92 .0002~7 2003 Sg .000137 --Interest is calculated as folloas: TNTEREST = BALANCE OF TAX UNFAZD X NUNBER OF DAYS DELTNI~UENT X DAZLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation datm sheen on the Notice, additional interest must bm calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX{11-96) CD 001635 BARRY CRESSLER 2338 ELLERSLIE STREET HARRISBURG, PA 17104 ........ fold ESTATE INFORMATION: SSN: 208-42-5678 FILE NUMBER: 2102-0212 DECEDENT NAME: CRESSLER ROSE A DATE OF PAYMENT: 09/19/2002 POSTMARK DATE: 09/18/2002 COUNTY: CUMBERLAND DATE OF DEATH: 11/21/2000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $169.97 REMARKS: BARRY CRESSLER TOTAL AMOUNT PAID: $169.97 SEAL CHECK# 3996 INITIALS: AC RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS