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HomeMy WebLinkAbout03-0837CONHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF ZNDZVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17118-0601 ROBERT L OWEN 1~1 W BZG SPRZNG AVE NEWVILLE PA 172~1-1601 ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE FILE NO. ACM 0515q190 DATE 09-25-2003 EST. OF ELIZABETH A OWEN S.S. NO. 187-2q-8990 DATE OF DEATH 06-17-Z003 :!/COUNTY CUMBERLAND TYPE OF ACCOUNT [] SAVZNGS [] CHECKING E~ TRUST [] CERTZF. REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFZRST BANK has provided the Department aith the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. IF you feel this inForeation is incorrect, please obtain arittan correction From the Financial institution, attach a copy to this Fora and return it to the above address. This account is taxable in accordance with tho Inheritance Tax Laos of the Commonwealth of Pennsylvania. Questions may be answered by calling (717) 7BT-eSl7. COMPLETE PART i BELOW M ~ ~ SEE REVERSE SIDE FOR FZLZNGAND PAYMENT INSTRUCTIONS Account No. 8700~90678722 Date 01-01-1968 To insure proper credit to your account, too PART Established Account Balance 86,179.17 P.rcont Taxable X 16.667 Amount Sub~ect to Tax lq,363.~8 Tax Rate X .00 Potential Tax Due .00 (Z) copies of this notice .ust accompany your Payment to the Register of Wills. Hake check payable to: "Register of Wills, Agent". NOTE: If tax payments are made aithln three (3) months of the decedent's dote of death, you amy deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. TAXPAYER RESPONSE CHECK ONE BLOCK ONLY PART TAX LlrNE A. ~ The above information and tax due is correct· 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount or avoid interest, or you amy check box "A" and return this notice to the Register of Wills and an official assessment ~ill be issued by the PA Departaent of Revenue. B. ~Tha above asset has been or will be reported and tax paid ~ith the Pennsylvania Inheritance Tax return to bo Filed by the decedent's representative. C. ~Tha above information is incorrect and/or debts and deductions were paid by you. You oust complete PART ~ and/or PART ~baloa. Zf you /nd/cato e different tax rate, please state your rolatlonship to decedent:_ RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established 1, 2. Accoun* Balance 2.. 3. Percent Taxable 3 ~ fi. Amount Subject to Tax fi 5. Debts end Deductions $. - 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Duo 8__ PART DATE PAID DEBTS AND DEDUCTZONS CLAZMEn PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on L/no $ of Tax Co Under penalties of porBury, ! declare that the facts I have reported above are true, correct and · complete ~o tho best of By knowXodgo and boX/of. HOME GENERAL INFORHATION 1. FA/LURE TO RESPOND HILL RESULT IN AN OFF/C/AL TAX ASSESSHENT with applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the dacedent's name ems added as a matter of convenience. q. Accounts (including those held between husband and wife) which the decedent put in joint names mithin one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and aifa acre 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 i - If tho information and computation in the notice are correct and deductions ara not being claimed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of tax to the Register of Hills of the countY indicated. The PA Department of Revenue #]11 issue an official assessment (Fora REV-15q8 EX) upon receipt of the return free the Register of Hills. Z. BLOCK D - 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 decsdant's representative, place an "X" in block "S" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oept Z80601, Harrisburg, PA 171ZB-O601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts according to the instructions below. Sign too copies and submit thee mith your check for the amount of tax payable to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-15~8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter the date the account originally mas established or titled in the manner existing at date of death. ROTE: For a decedent dying after 1Z/1Z/8Z: Accounts mhich the decedent put in joint names within uno (1) year of death ara taxable fully as transfers. Hoaevar, there is an exclusion not to exceed SB,0OO per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (xw) appears before your first name in the address portion of this notice, the $5,000 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 folloms: A. Tho percent taxable for joint assets established acre than one year prior to the decadant's death: ! DIVIDED DY TOTAL NUNDER OF OIVIDED BY TOTAL HUNDER OF X lO0 = PERCENT TAXABLE JOINT OHNERS SURVIVING JOINT O#NERS Example: A joint asset registered in the name of the decadent and too other parsons. I DIVIDED BY 3 (JOINT ONNERS) DIVIDED BY 2 (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created aithin one year of the dacadent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): ! DIVIDED BY TOTAL NUNDER OF SURVIVING JOINT X log = PERCENT TAXABLE O#NERS OR TRUST BENEFICIARIES Example: Joint account registarad in tho name of the decedent and t~o other persons and established aithin one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .SO X 100 = 50X (TAXABLE FOR EACH SURVIVOR) to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line $). i. The amount subject and deductions listed in Part 5. S. Enter the total of the debts ........ '~---*;n- tho debts and deductions (line S) from the amount subject to tax (line i). 6. The amount taxable (line 6) zs as:araznea ay ~uu~,o--- ~ line 7) as determined beloa. Date of _n_~_th I Spo'-'-~e Lineal Sibling I Collateral 07/01/9q to 12/31/9~ 3Z 6X 01/01/95 ~o 06/30/00 OX 6X 07/01/00 ~o pr~t OX q.SX~ 12Z · h + unl,m o~ transfers ~rom a dec"~q"fl child tMon~-one years o~ age or~ ~oungar et 7. Enter the epprol ~Tha tax rate ia; death to or for the uss of a natural parent, an adoptive parent, or a stepparent of the c The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes 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 descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at least one parent in coaao~ with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as follows: A. You legally ara 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 ~urnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, usa plain paper 8 1/2" x 11". Proof of payment may be requested bY the PA Department of Revenue. Roberta B. Owen 3 Summit Rd. Hatick, MA 01760-2114 CONNONHEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z8060! HARR/SBURG, PA 17128-0601 REV-1S4S EX &FP lOg-DO) INFORMATION NOTICE AND TAXPAYER RESPONSE FILE NO. 21--~.2~ ACN 03154191 DATE 09-Z3-ZO03 HZCHAEL K OWEN SUMMIT RD i... NATZCK MA 0176~t~ EST. OF ELIZABETH A OWEN S.S. NO. 187-24-8990 DATE OF DEATH 06-17-2005 i:'~i"'iCOUNT¥ CUMBERLAND TYPE OF ACCOUNT [] SAVTNGS [] CHECK/NG [] TRUST [] CERTTF. REHTT PAYHENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ALLFIRST BANK has provlded the Department aith the information listed bales ahich has been used in calculating the potentiat tax due. Their records indicate that at the death of tho above decadent, you mare a joint ameer/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may bo answered by calling (717) ?8?-8327. COMPLETE PART ! BELOW M M # SEE REVERSE SIDE FOR FZLZNG AND PAYMENT INSTRUCTIONS Accoun'~ No. 8000000198886:3 Data 0:3-19-200:3 Established Account Balance :3,606.79 Percent Taxable X 10 0.0 0 Amount SubSoct to Tax :3,606.79 Tax Rate X .15 Potent/a/ Tax Due 541. OZ PART TAXPAYER RESPONSE To insure proper credit to your account, two (2) copies of this notice must accompany your payment to tho Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: Zf tax payments arm made within three (3) months of the decedant's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax duo will become delinquent nine (9) months after the date of death. CHECK ONE BLOCK ONLY PART TAX L/NE A. O The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of Hills and an official assessment will be issued by the PA Department of Revenue. B. D The above asset has been or will bm reported and tax paid with the Pennsylvania Inheritance Tax return to ba filed by the decedant's representative. C. []Tho above information is incorrect and/or debts and deductions were paid by you. You must complete PART []and/or PART [bsloa. Zf you indicate a different tax rata, please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established 2. Account Balance 2 3. Percent Taxable 3 ~ 4. Amount Subject to Tax 4 5. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTZONS CLATNEn PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Com~utat~on) Under penalties of porSury, Z declare that tho fac~; ! have reported above ara ~ruo, correct and oaplot~ to tho bast of my knowZodgo and belief. HOME ( ~ 0~) ~,%~L~' /~I,U~ TAXPAYER ~IGNATURE TELEPHONE NUHBER " DATE GENERAL INFORMATION 1. FAILURE TO RESPOND NILL RESULT IN AN OFFICIAL TAX ASSESSMENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nlns months after the dscedent's date of death. 3. A joint account is taxable even though the dacadent's naaa was added as a matter of convenience. q. Accounts (including those held bataean husband and wife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 3. Accounts established jointly between husband and wife more than one year prior to death are nat taxable. 6. Accounts held by a decedent "in trust for" another or others ara taxable fully. REPORTING INSTRUCTIONS PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" in block WA" of Part I of the "Taxpayer Response" section. Sign two copies and subalt thee with your check for the amount of tax to the Register of Nitls of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-15q8 EX) upon receipt of the return from the Register of Hills. 2. BLOCK B - If the asset specified on this notice has been or w111 be reported and tax paid aith the Pennsylvania Inheritance Tax Return filed by the dacedant'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, Dapt 280601, Harrisburg, PA 171Z8-0601 in tho envelope provided. ' . 3. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign two copies and submit thee with your check for the amount of tax payable to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-154B EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decadent dying after 1Z/1Z/BZ: Accounts ahich the decedent put in joint names aithin one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $3,000 par transferee regardless of the value of the account or the number of accounts held. If a double asterisk (ex) appears before your first name in the address portion of this notice, tho $3,000 exclusion already has been deducted from tho account balance as reported by the financial institution. Enter the total balance of the account including interest accrued to the date of death. The percent of the account that is taxable for each survivor is determined as follows: A. The percent taxable for joint assets established sore than cna year prior to the decedant's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF K 100 = PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT O#NERS Exseple: A joint asset registered in the name of the decedent and too other persons. 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created aithin one year of the dacadsnt's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOXNT X 100 = PERCENT TAXABLE OWNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3). 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 5) from the amount subject to tax (line 4). 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse Lineal Sibling Collateral 07/01/94 ~o 12/31/94 01/01/95 to 06/30/00 OX 6Z 07/01/00 ~co presen~ OX q.SZ~ 12X eThs tax rate imposed on th; net ,mungar at death to or for the uss of a natural parent, an adoptive parent, or a stapparent of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by ethers, adopted children and step children. "Lineal descendants" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ara defined as individuals who have at least one parent in common with the decedent, uhethar by blood or adoption. The "Collateral" class cf heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART 3 - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined as follows: A. You legally ara 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 ba itemized fully in Part 3. If additional space is needed, use plain paper 8 1/2' x 11". Proof of payment amy be requested by the PA Department of Revenue. [ 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 003159 OWEN MICHAEL K 3 SUMMIT ROAD NATICK, MA 01760 ........ fold ESTATE INFORMATION: SSN: 187-24-8990 FILE NUMBER: 2103-0837 DECEDENT NAME: OWEN ELIZABETH A DATE OF PAYMENT: 10/22/2003 POSTMARK DATE: 1 0/20/2003 COUNTY: CUMBERLAND DATE OF DEATH: 06/17/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03134191 $541.02 TOTAL AMOUNT PAID: 9541.02 REMARKS: MICHAEL K OWEN SEAL CHECK# 1588 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF iNDiVIDUAL TAXES DEPT. 180601 HARRISBURG, PA 17118-0601 REV-16~$ EX AFP C09-00) MICHAEL K OMEN 5 SUMMIT RD ~. NATICK ~A 01760 ZNFORHATZON NOTICE AND TAXPAYER RESPONSE FILE NO. 21-42)~-<~' ACN 05154189 DATE 09-23-2005 TYPE OF ACCOUNT EST. OF ELIZA]IETH A OMEN [] SAV]:NGS S.S. NO. 187-24-8990 [] CHECKZN; DATE OF DEATH 06-17-2003 [] TRUST COUNTY CUMItERLAND [] CERT/F. REN/T PAYMENT AND FORH$ TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALLFZRST BANK has provided the Department with the information listed below which has been used in calculating the potential tax duo. Their records indicate that at the death of the above decedent, you aero a joint oNner/banaficiary of this account, if you feel this information is incorrect, please obtain arittan correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance Nith the /nhoritanca Tax LaMS of the Comeonasalth of Pennsylvania. Questions may be ensnared by calling [717) 787-8327. COMPLETE PART ! eLLeN N N N SEE REVERSE SIDE FOR FZLZNG AND PAYMENT INSTRUCTIONS Account No. 8700490678722 Data 01-01-1968 Established Account Balance 86,179.17 Percent TaxabZe X 16. 667 Amount Subject to Tax 14,363.48 Tax Rate X .15 Potential Tax Due 2,154.52 To insure proper credit to your account, tho (Z) copies of this notice oust accompany your payment to the Register of #ills. Make check payable to: "Register of Nills, Agent". NOTE: If tax payments are made within three (3) months of the decedent's date of death, you lay deduct a 5Z discount of tho tax due. Any inheritance tax due ail1 becole delinquent nine (9) months after the date of death. PART TAX LTNE PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Nills mtth tee copies of thls notice to obtain CHECK e discount or avoid interest, or you may check box "A" and rs~rn this notice to the Register of ~ ONE~ Nillsandanofficlalassess.ent.illbels~adbythePADepartaentofRevanua. BLOCK B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the decedent's repre~ntative. C. [] T~ above inforsation is inoorrect and/or debts and deductions Mere paid by you. You must complete PART ~ and/or PART ~ below. If you indicate a different tax rate, please state your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOZNT/TRUST ACCOUNTS 1. Date Established I 2. Account Balance 2 $. Percent Taxable $ ~ q. Amount Subject to Tax q $. Debts and Deductions S - 6. Amount Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8 PART DATE PAID DEIITS AND DEDUCTZONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line Under penalties of perjury, T declare that the facts T have reported above are true, correct and completajtto the best of ay knowledge and belief. HOME ( ~0~ ) ~(-0. /.~Oc/ TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFZC/AL TAX ASSESSHENT eith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becoaas delinquent nine aonths after the decadant's date oF death. 3. A joint account is taxable even though the dacedent's name Nas added as a matter of convenience. q. Accounts (including those held bateaan husband and eiFe) which the decedent put in joint names within one year prior to death are Fully taxable as transfers. 5. Accounts established jointly bateaen husband and wi~e 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. REPORTING INSTRUCTIONS - PART I 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 I of the "Taxpayer Response" section. Sign two copies and submit them with 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-1548 EX) upon receipt of the return From the Register of Hills. Z. BLOCK B - [f 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, piece an "X" in block "S" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oept ZB0601, Harrisburg, PA 17lZ8-060! in the envelope provided. 5. BLOCK C - lF the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 5 according to the instructions below. Sign two copies and submit them with your check For the amount of tax payable to the Register of Hills of tho county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-15q8 EX) upon receipt of the return From the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 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/Be: Accounts which the decedent put in joint names within one (1) year of death ara taxable Fully as transfers. However, there is an exclusion not to exceed $3,006 par transferee regardless of the value of the account or the number of accounts held. IF a double asterisk (mm) appears before your First name In the address portion of this notice, the $3,000 exclusion already has been deducted From the account balance as reported by the Financial institution. Enter the total balance of the account including interest accrued to the date of death. 3. The percent of the account that is taxable For each survivor is determined as fullows: A. The percent taxable For joint assets established more than Dna year prior to the dacedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 180 = PERCENT TAXABLE JOINT ONNERS SURVIVINg JOINT OHNERS Example: A joint asset registered in the name of the decedent and tad other persons. I DI¥IBEO BY 3 [JOINT ONNERS) DIVIDED BY Z (SURVI¥ORS) = .167 X [00 = 16.7Z (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the dacedant's death or accounts ovmed by the decedent but held in trust For another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X log = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X lOO = 50X (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The alount taxable (line 6) is determined by subtracting the debts and deductions (line 5) free the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below. Da~e of Death Spouse Lineal Sibling Cella*era1 07/01/9q to 12/31/9q 3X 6X 01/01/95 to 06/30/00 OX 6Z 15Z 15Z 07/01/00 to present OX q.$Zn 12Z mThe tax rate imposed on the nat value of transfers From a deceased child twenty-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 child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children ehmthar or not they have been adopted by others, adopted children and step children. "Linear descendents" includes all children o; the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" ara defined as individuals who have at least one parent in common aith the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions ara 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 ba itemized fully in Part 3. If additional space is needed, usa plain paper 8 1/2" x 11". Proof of payment may be requested by the PA Department of Revenue. t DEPT. 280601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 003158 OWEN MICHAEL K 3 SUMMIT ROAD NATICK, MA 01760 ........ fold ESTATE INFORMATION: SSN: 187-24-8990 FILE NUMBER: 2103-0837 DECEDENT NAME: OWEN ELIZABETH A DATE OF PAYMENT: 10/22/2003 POSTMARK DATE: 1 0/20/2003 COUNTY: CUMBERLAND DATE OF DEATH: 06/1 7/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03134189 $2,154.52 REMARKS: TOTAL AMOUNT PAID' $2,154.52 SEAL CHECK# 1587 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURGj PA 17128-0601 ROBERT L OWEN lql W BIG SPRING AVE NEWVILLE COHMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOHANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS PA 172q1=1601 DATE 01-27-200~ ESTATE OF OWEN DATE OF DEATH 06-17-2005 FILE NUMBER 21 05-0857 COUNTY CUHBERLAND SSN/DC 187-2~-8990 ACN 0515~190 Amoun~ Remi~ed REV-1S,~8 EX AFP C01-05) ELIZABETH A I HAKE CHECK PAYABLE AND REHIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-15&8 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE O1-27-ZOOq ESTATE OF OWEN ELIZABETH A DATE OF DEATH 06-17-2003 COUNTY CUHBERLAND FILE NO. 21 03-0837 S.S/D.C. NO. 187-2~-8990 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED 0313~190 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 8700~90678722 TYPE OF ACCOUNT: ¢~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 01-01-1968 Account Balance 86,179.17 Percent Taxable X 0.166 Amount Subject to Tax 1~,363.~8 Debts and Deductions - .00 Taxable Amount 1~,363.~8 Tax Rate X .00 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYHENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY HE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOT~CE: To fulfill the requirements of Section 210.0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TI P.S. Section 910.0). PAYHENT= REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF RILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Z0.-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with specie! hearing and or speaking needs: 1-800-0.0.7-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloaanca of deductions or assessment of tax (including discount or interest) as shown on this Notice may object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Departeent of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-10Z1, 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 Indiv[dua! Taxes, ATTN: Post Assesseent Review Un[t, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for e Resident Decedent" [REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decadant's death, a five percent discount of the tax paid is 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, 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 as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000160.. Al! 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 aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 ara: Interest Daily Year Rate Factor 1982 207. . 00050.8 1983 Z6Z . 0000.38 1980. 117. .000301 1985 13Z . 000356 1986 IOZ .000270. --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID Interest DeiXy Interest Daily Year Rate Factor Year Rate Factor 1987 9Z .000Z0.7 1999 7Z .00019Z 1988-1991 11Z .000301 ZOO0 8Z .000Z19 1992 9Z .O00Z~7 2001 9X .00020.7 1993-1990. 77. .O00lgZ ZOOZ 6Z .000160. 1995-1998 9Z .00020.7 2003 5Z °000137 X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hot[ce issued after the tax becomes daIinquent aiXX reflect an interest calculation to fifteen (15) days beyond the date of tho assasseant. If payment is made after the interest computation data shown on tho Notice, additional interest must bm caXculatad. BUREAU OF ZND/VZDUAL TAXES INHERITANCE TAX DZVXSION DEPT. Z80601 HARRISBURG, PA 171Z8-060! 'O4 MICHAEL K OHEN $ SUHHIT R~ NATICK COHHONHEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF ZHHER/TANCE TAX APPRA/SEHBHT. ALLOHAHCE OR D/SALLOHAHCE OF DEDUCTTONS, AND ASSESSMENT OF' TAX OH JOINTLY HELD OR TRUST ASSETS DATE 05-$1-ZOOq ESTATE OF OHEN DATE OF DEATH 06-17-2005 FILE NUMBER 21 05-0857 i'iifi Zg P 3 ~ '~ COUNTY CUHBERLAND SSN/DC 187-2q-8990 ACN 0515~189 t Amoun~ R®m J. 4:'~e,d I REV-I~q8 EX kFP (01-0~) ELIZABETH A HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE RETAIN LOHER PORTION FOR YOUR RECORDS REV-IS48 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOHANCE OR DISALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DAT~ 05-51-Z00~ ESTATE OF OHEN ELIZABETH A DATE OF DEATH 06-17-Z005 COUNTY CUMBERLAND FILE NO. 21 05-0857 S.S/D.C. NO. 187-Z~-8990 TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED ACH 0515~189 dOXNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. TYPE OF ACCOUNT: DATE ESTABLISHED 8700q906787Z2 (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 01-01-1968 Accoun~ Balance 86,179.17 0.166 Percent Taxable X lfi,565.fi8 Amoun~ Sub~ec~ ~o Tax .00 Debts and Deduc~Aons - Taxable Amoun~ 1q,565.q8 .15 Tax Ra~e X Z,15fi. SZ Tax Due NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE HITH YOUR TAX PAYMENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF HILLS, AGENT." TAX CRED'rTS: PAYMENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PATD 10-20-2005 CD005158 .00 AMOUNT PAID 2,15q.5Z TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE /F PA/D AFTER THIS DATE, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL /NTEREST. IF TOTAL DUE /S LESS THAN $1, NO PAYMENT /S RE~U/RED. IF TOTAL DUE IS REFLECTED AS A "CRED/T" ( CR}, YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR /NSTRUCT/ONS. ) Z,15q. S2 .00 .00 .0O PURPOSE OF NOTZCE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (72 P.S. Section 91~0). PAYHENT: REFUND ¢CR) OBJECTIONS: AOHZN- ISTRATZVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit with your pay=ant to the Register of Hills printed on tho reverse side. -- Hake check or money order payable to: REGISTER OF NZLLS, AGENT. : A refund of a tax credit, NhJch Nas not requested on the tax return, may be requested by completing an 'Appl/cation for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of tho Register of NJlls, any of the Z$ Revenue District Offices or by calling the special Iq-hour ensnaring service for fores ordering: 1-800-$62-ZOS0; services for taxpayers NJth special hearing and or speaking needs: 1-800-4q7-3020 (TT Any party in interest not satisfied Nith the appraisement, alloNance, or disalloNance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object Nithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 17118-1011, 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, OEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "[nstructions for [nharitanca Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. Zf any tax due is paid NJthin three (3) calendar months after the decedent's death, a five percent discount of the tax paid is alioNed. The 151 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 as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning Nith 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, 1981 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164. Al! taxes Nhich became delinquent on or after January 1, 1982 Nil1 bear interest at a rate Nhich Nil1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 200q are: Interest Daily Interest Daily Interest Daily Yea.~r Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .0005q8 198~-1991 111 .000301 2009 91 .000247 1983 161 .000438 1991 91 .000247 Z002 61 .000219 198fi 1IX .000301 1993-1994 71 .000192 2003 51 .000137 1985 132 .000356 1995-1998 92 .000Z47 2004 42 .000110 1986 101 .000174 1999 7Z .000191 1987 9Z .000Z47 2000 8Z .OOOZ19 --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 Ni11 reflect an interest calculation to fifteen (15) days beyond the data of the assessment. ~f payment is made after the interest computation date shown on the Notice, additional interest must be calcuZatad. BUREAU OF ZNDZVZDUAL TAXES TNHERTTANCE TAX DZVZS/ON DEPT. 280601 HARRISBURG, PA 171Z8-0601 MICHAEL K OWEN $ SUMHIT RD NATICK '04 l'iA¥ 28~n' ~,~-, :33 ~.,MA 01760 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT~CE OF INHERXTANCE TAX APPRAXSENENT, ALLOWANCE OR DXSALLO#ANCE OF DEDUCTXONS, AND ASSESSWENT OF TAX ON JOINTLY WELD OR TRUST ASSETS DATE 05-$1-Z00~ ESTATE OF OWEN DATE OF DEATH 06-17-2005 FILE NUMBER 21 05-0857 COUNTY CUHBERLAND SSN/DC 187-24-8990 ACM 0313~191 Amoun~ Remi~ed REV-1Sci8 EX AFP (01-05) ELIZABETH A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-1548 EX AFP (01-03) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-51-200~ ESTATE OF OWEN ELIZABETH A DATE OF DEATH 06-17-2005 COUNTY CUMBERLAND FILE NO. 21 05-0857 S.S/D.C. NO. 187-2~-8990 ACN 0515~191 TAX RETURN WAS= eX) ACCEPTED AS FILED ¢ ) CHANGED dOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 80000001988865 TYPE OF ACCOUNT: (~ SAVINGS C ) CHECKING ( ) TRUST C ) TIHE CERTIFICATE DATE ESTABLISHED 05-19-2005 Account Balance 5,606.79 Percent Taxable X 1.000 Amount Subject to Tax 5,606.79 Debts and Deductions - .00 Taxable Amount 5,606.79 Tax Rate X .15 Tax Due 5~1.0Z NOTE= TAX CREDITS: PAYMENT RECEIPT DISCOUNT ¢+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 10-Z0-2005 CD005159 .00 5~1.02 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. MAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZT/ONAL INTEREST ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR [NSTRUCTIONS.) TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 541.02 .00 .00 .00 PURPOSE OF NOTICE: To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 91~0). pAYHENT: Detach the top portion of this Notice and submit eith your payment to the Rmgistmr of Hills printed on the reverse side. -- Hake check or money order payabXa to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, amy be requested by completing an ..Application for Refund of PannsyXvania [nheritance and Estate Tax" (REV-J5[3). Applications are availabXe at the Office of the Register of Wills, any of the Z3 Revenue District Offices or by calling the special Z~-hour anseering service for fores ordering: 1-BOO-36Z-Z050; services far taxpayers with specie[ hearing and or speaking needs: 1-BOO-q~7-5OZO (TT on[Y). OBJECTZONS: 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 (60) days of receipt of this Hotice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZB[OZ[, Harrisburg, PA 17[ZB-lOZ1,OR --erecting to have the matter determined at the audit of the account of the persona[ representative, OR --appeal to the Orphans' Court ADH[N- [STRAT[VE CORRECTIONS: Factual errors discovered on this assessment should bm addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171Z8-060! Phone (7[7) 787-6505. Sea page 5 of the bookie[ -Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1SO[) for an explanation of administratively correctable errors. DISCOUNT: [f any tax due is paid eithin three (5) calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the to[a! of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same tiaa period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (11 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 [6Z) percent per annum calculated at a daily rate of .00016~. Al! taxes which became delinquent on or after January [, 198Z viii 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 rotes far 198Z through ZOO~ are: Interest Interest Interest Daily Year Rate Factor Year Rate 198--'"~ ZOX .O005~S 1-~8-1991 llX 1983 16X .o00~3B 1991 9X 198~ 11Z .000301 1993-199~ 7Z 1985 13Z .0003S6 1995-1998 9Z 1986 IOZ .O00Z?~ 1999 7Z 1987 9~ .O00Z~7 ZOO0 8~ --Interest is calculated as follows: Daily Factor,. .000301 .O00Z~7 .00019Z .O00Z~7 .00019Z .000219 Year Rata Factor. ZO0----[ 9Z .O00Z~7 ZOOZ 6Z .000Z19 ZOO3 SZ .000137 ZO0~ ~Z .000110 INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (151 days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be caIcutated.