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Home My WebLink About04-2346Form 668-H (Rev. January 2004) Area Office Pennsylvania/New Jersey- Area 3 Department of the Treasury - Internal Revenue Service Notice of Federal Estate Tax Lien Under Internal Revenue Laws (For Optional Use by Recording Office) Notice is given under the provisions of section 6324B of the Internal Revenue ~ode t~t a lien e×ists in favor o~ t~e Unitad ~tates a~inst t~e s~e¢ific property described below for additional Federal estate tax imposed by section 2032A(c) due to the special valuation elected under section 2032A and/or section 2057. Name of Estate The Estate of Donald D. Lehman Name and address of agent designated by the qualified heirs for dealing with IRS Douglas.. ehman 55 Kerfs Road Carlisle, PA 17013 Date of death i Decedent's social security number (SSN) Amount of additional tax June 19,2001 193-24-0990 $ 333,550.00 Description of property to which lien attaches Lehman land 61.14 acres o£vacant land in West Pennsbom Township, Cumberland County, Pennsylvania, Deed Book 336, Page 1035, TIN 46-18-1404-012. Lehman Dairy Farm - ! 13 acres of'improved land in West Pennsboro Township, Cumberland County, Pennsylvania, Book 249, Page 2565. TIN 46-07-0479-022. Lehman General Farm - 49 acres of improved land in West Pennsboro Township, Cumberland County, Pennsylvania, Book 290, Page 71 l, TIN 46-08-0479-010, excluding residence in Item 4 of Schedule A that does not qualify for 2057 business/farm use. Place of Filing Office of the Prothonotary, County of Cumberland This notice was prepared and signed at Pittsburgh, Pennsylvania , on this the 6th ~ daft, of MAY,. , 2004 Sig.ature/' . / I itle Part 1-- To be kept by Recording Office ~ Catalog NO, 16714N Services Group Manager (Collection) ww~v.irs.gov Form 668-H (Rev. 1-2004) Z Z AGREEMENT CONSENTING TO CREATION OF INTERNAL REVENUE CODE §6324B LIEN Estate of: Donald Do ~ehman Date of Death: 06/19/01 SSN: 193-24-0990 Amount of Lien: ~057 & ~032A = $333;550 6~as7 at~e = $230,450) (~ ~ = $1m,100) The undersigned represent that they are all of the parties who currently have any interest in the property designated below (whether or not in possession of same), and give their consent for the placement of a lien in favor of the Government on the property as described below. (Property so designated need not be property included in the decedent's estate.) The estate has clain]ed the estate tax deduction allowed under IRC section 2057 for qualified family-owned business interests. In order to secure the Government's interest in the potential recapture tax payable under IgC section 2057(0, it is requested that a lien provided for under IRC section 2057(i)(3)(P) be placed on the following real estate and other property: The undersigned make the same representations and give their co~B~t_to_th,e G@~ve~rnmqn.tJs lien with.r, espect t9 their.e~e, ction un, d.er ~ . .~ ... .~ZUDZA or the £~ an~ cue corresponding recapuure ann Amen provisions ~eeattacnen~xnmit 1. of §2032.4.. The fair market value of the above-described real estate and other proper~y on the decedent's date uf deam $], ]67, The fair market value of the above-described real estate and other property as of the date of this agreement is AT L_EAST $1,162,000.00 The above-described real estate and other property was encumbered on the date of death as follows: ~ AgChoice Far,. Credit, ACA - $82,026.00 The above-described real estate and other property was encumbered on the date of this agreement as follows: A mortgage with AgChoice Farm Credit in the amount of $500,000. If property other than land is to be subject to this agreement include a statement of ks estimated remaining useful life. ~ N/A The undersigned hereby designates: Name Douglas B. Letmmn Address 55 Kerrs Road, Carlisle, PA 17013 Telephone number (717) 776-3793 to act as agent for the beneficiaries of the estate in all dealings with the Internal Revenue Service on matters arising under section 2057. Your agent, as/your,,~J:torney-in-fact, is under a duty to furnish the IRS with any requested information and to notify the IRS of any event g~.2 rT~/~,~ ,~,-r~u:e~ amount of tax. .- /Da~id D.-L~m~,. ,)I~vidually & Executor Date: 4/o/04- _~,,n~/s. ~. ~h~a~ I~iv~ually~ & Executor ~,~ e ,e~ Burke, Barbara 1 ~ B~,ric, ~ndi.~dually W~dy ~; Indi~%duail~ 6324B Consent v2 4-3-02.doc Page I of 1 Attachmentto 6324B Consent Form - Exhibit Estate of: Domald D. Leh,~w~ 193-24-0990 Sch. A, item Sch. A, item2 Sch. A, item3 and principal place cf bu~ir~ss (§2057 only) ~ ~ 61.14 acres of We~c ~m~sb~v Tc~nship, Cumberland ~, ~1~, ~ ~k 336. 46-18-14~-0~. V~ti~ ~a~ ~~- 1~ a~ of i~ ~, ~,1~, ~ ~49, ~ 2565, and ~2032A) ~ ~203~ el~ ~ 46-08-0479-0!0, e. xclu~.~g residence in item 4 of Scbmdule A that does not c~m!ify 'for §2057. busings/farm use. Vaiuatic~ based cn r ? N Deoartment of the Treasury - Internal Revenue Service Form 668-H Certificate of Release of (Rev. October 2004) Federal Estate Tax Lien Area Office Serial number (For Optional Use by Recording Office) Pennsvlvania/New Jersey - Area 3 1 certify that the requirements of section 6325(x) of the Internal Revenue Code r have been satisfied for the tax liability (including all statutory additions) shown rn c ?? below on the following-named estate, and that the lien for the tax and statutory a o? - ova additions has been released. The prope2officer in the officeyolVee notice of c? 1t= internal revenue tax was filed on y - +C.w is authorized to note in the books the release of this lien, as far as it relates to < `"i e -a the following. Doc. No.: 2004-02346 - { -? Name of Estate _ - , The Estate of Donald D. Lehman Name and address of agent designated by the qualified heirs for dealing with IRS Douglas B. Lehman 55 !<errs Road Old Carlisle, PA 17013 / 3 3 Date or death =-'0990 s social security number (SSN,', I Amount of additional tax June 19, 2001 3 333,550.00 Description of property to which lien attaches Lehman land 6'.14 acres of vacant land in West Pennsboro Township, Cumberland County, Pennsylvania. Deed Book 336. PaL,:: 1035_ TTN 46-IS-1404-012. Lehman Dairv Farm - 113 acres of improved land in West Pennsboro Township, Cumberland County. Pennsylvania. Book 249. Pa_=e '565. TfN 46-07-0:79-022. Lehman General Faun - 49 acres of improved land in West Pennsboro Township, Cumberland County, Pennsylvania, Book 290. Pac_- '11. TEN 46-04-0479-010, excluding residence in Item 4 of Schedule A that does not qualify for 2057 business/fame use. Place of Filing Office of the Prothonotary, County of Cumberland This notice was prepared and•signed at San Jose, California this the 26th day of J 2011 , on Signature Title J. Garza - Badge #: 77-0202 Advisor - Estate Tax Lien Unit Advisor Part 3- To be kept by Recording Office Catalog No. 16744N wmv.irs.gov Form 668-H (Rev. 10-2004) AGRLEMENT CONSENTING TO CREATION OF INTERNAL REVENUE CODE §6324B LIEN Estate of: Donal d r}, Lehman. Amount of Lien: §2 '7 & §2032A - ?3;550 Date of Death: 06/19/01 (82057 alone = $2307450) alone _ $103,100) SSN: X0990 (2A The undersigned represent that they are all of the parties who currently have any interest in the property designated below (whether or not in possession of same), and give their consent for the placement of a lier in favor of the Government on tilt proper y as described below. (Propem,, so designated need not be property included in the decedent's estate.) The estate has claimed the estate tax deduction, allowed under IRC section 2057 for qualified family-owned business interests. In order to secure the Government's interest in the potential recapture tax payable under IRC section 2057(f), it is requested that a lien provided for under IRC section 2057(i)(33)(P) be placed on the following real estate and other propem': The undersigned make the same repre sentations and cave their consent to the Government's lien with respect to their eecrion under §2032A of the IRC and the corresponding recapture and Tien provisions See attached -Exhibit 1. of §2032A. The :air markt.value C,t t:he aoove-descrloeo real estate and other prop :rzy on tn:z- dec- en '_ date of ,fC 1' 'v?r _$J -J iL, 00Qfln The fair :nark-.: value of t:he above-described real estate and other propem' as of -he date of this agreement A7 LEAST S1,162,000.001 T nt abCV'° described real estate and other property was encumbered on the date of death as follo'w's: AgChoice Farm Credit, ACA - $82,026.00 The above described real estate and other property was encumbered on the date of this agreement as follows: A mortgage with A.-Choice Farm Credit in the amount of 5500,000. If i,rop-crt-v other than land is to be subject to this agreement include a statement of its estimated remaining useful life. M N/A The undersi?r.ed hereby designates: 'dame Douglas B. Lehman address 55 Kerrs Road, Carlisle, PA 17013 Telephone number (717) 776-3793 to act as agent for the beneficiaries of the estate in all dealings with the Internal Revenue Service or, matters arising under section 2057. Your agent, as your orney-in-fact, is under a duty to furnish the IRS with any requested information and to notify the IRS of any event gj?? rise t' a, leration of'- Ted amount of tax. Da,- Do a? n 'vidually Signature' r' - Date: - Da id D.' Len-m „In 'vidually & Executor Signatur . s_? J? ?:?/ Date: ?J C ends hula I iv' ually & Executor rr J _ U SigratureT Date: -3 een ur e,, dally Signature: ( Date: 4/" I- e ar ara ric, Individually 1 Signature: ( ,tom U?, Date: aci B: Le M zivdividually _ Date: Signature: t4 Wendy j/ h au, Indiv'dually 63243 Consent v2 4-3-02.doc Page 1 of I Attaahmentto 6324B Consent Form - Exhibit 1 Fs--ate of : Dcnaif D. Srh ile a:Ld Lasc=ipticn of Z71zizLeSs ime--est :.tin - and print .gal Place of h mir. ss A, :-tan 1 ip..fa= Larr-' 61.14 ass of -vacant land in West -Pannsbo-r-o it zshi?, Cx?,--exlazzd C=ty, n Ivw:i:a, Deed Bock 338, page 1035, T°N 46-IB-1404-012. TJaluatim based an Agrari?-: Associates ;5ch . A, 1 "em 2 Le:wan Dairy Fa-1711 - 113 acres of i=roved lard in West Per-rsboro 'I'owr,_Y?_ip, C1> island C?mty, '_?Tss? ltiaxi -a, ._.?k 249, page 2565, T-7-N 46-07-0479-022. dial use valuaticr_ tu-1- 52o32A ele=ed tip it and fair uarka` value are based m A-sspciates a0praisal. ?-0990 4? - ? 0/moo ?Iy' (§057 only) ( oth §2057 and §2032A) :tan 3 Le?nr?an GeL"aJ ra~? - 49 acres oZ. itrcu'? 1,ELnd in we,5-, Tt=ship, C rlarad Co=-"y, = ei^..*LSt'i vai' a B=k 2`Q, rage- 711, ' 46-08-0479-010, ex:rudir)9 residence in item 4 of sc?-Ieduie p. that does not atal i*_=y for §21-157, ,3 ??Zoy"[it Use. valuation baaed cc Ng-ari.an Associates 0 VV' ( 7557 only)