HomeMy WebLinkAbout04-0116BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTOH
DEPT. 280601
HARRISBURG,, PA 17128-0601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSEHENT. ALLOHANCE OR DZSALLONANCE
OF DEDUCTIONS, AND ASSESSRENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
HARIA VERDEKAL
757 HT ROCK RD
CARLISLE PA 1701:5
DATE OZ-O9-200R
ESTATE OF VERDEKAL
DATE OF DEATH 01-05-Z00:5
FILE NUHBER C~"~) ~-//~
COUNTY CUHBERLAND
SSN/DC ZO:5-:56-:SZ02
ACN 0:5108067
Amoun~ Rem'i ~ed
REV-15~$ EX AFP C01-03)
JAHES L
HAKE CHECK PAYABLE AND RENZT PAYHENT TO=
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-09-200~
ESTATE OF VERDEKAL dAHES L DATE OF DEATH 01-05-200:5 COUNTY CUHBERLAND
FILE NO. S.S/D.C. NO. 20:5-:56-:5202 ACN 0:5108067
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORHATION
FINANCIAL INSTITUTION: NEHBERS 1ST FCU ACCOUNT NO. 12~Z82-00
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 01-17-1992
Account Balance
Percen~ Taxable
Amoun~ Sub~ec~ ~o Tax
Debts and Deductions
Taxable Amoun~
Tax Ra~e
Tax Due
TAX CREDITS:
1,185.51
X 0.166
197.59
- .00
197.59
X .oo
.00
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT 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 (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. }
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYHENT:
REFUNO (CR):
OBJECTIONS:
ADHIN-
ZSTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act 15 of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Rag[star of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
A rafund of a tax credit, which was not requested on the tax return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications ere available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z4-hour answering service
For fores ordering: 1-800-561-Z050; services For taxpayers aith special hearing and or speaking needs:
1-800-447-5010 (TT only).
Any party in interest not satisfied with tho appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice amy object within sixty (60) days of receipt of
this Notice by:
--ar[ttan protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17118-1011, OR
--electing to have the matter datermined 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 Dapart~ant of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page S of the booklat "Instructions for Inheritance Tax Return For a Resident
Decedent" (REV-1501) For an explanation of adeJnistrativaly correctable errors.
If any tax duo is paid mithin three (5) calendar months altar tha dacadent's death, a Five percent
discount of the tax paid is allowed.
The ISZ tax amnesty non-participation penalty is computed on the total of fha tax and interast 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 tha same manner and [n 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, 1981
bear interest at the rate of six (61) percent per annum caIculatad at a daily rate of .000164.
All taxes which became delinquent on or aFtar January 1, 1982 w[11 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 1982 through 2005 ara:
Interest Deity Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .000548 1987 9Z .000247 1999 7Z .00019Z
1983 161 .000458 1988-1991 11Z .000501 ZOOO 81 .000219
1984 11Z .000301 1992 9X .000147 ZOO1 9X .000147
1985 151 .000356 1993-1994 71 .OOO19Z 2002 61 .000164
1986 IOZ .00027~ 1995-1998 9Z .000147 2003 5Z .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPA/D X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquant will reflact an intarest 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 ba calculated.
BUREAU OF INDIVIDUAL TAXES
XHHERTTANCE TAX DTVZSTON
DEPT. :'80601
HARRTSBURG, PA 171Z&-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF IHHER/TANCE TAX
APPRAISEffENT, ALLOHANCE OR DXSALLOHANCE
OF DEDUCTIONS, AND ASSESSffENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
ALBERT I VERDEKAL
757 MT ROCK RD
CARLISLE PA 17015:
DATE 02-09-2004
ESTATE OF VERDEKAL
DATE OF DEATH 01-05-2005 .
FILE NUMBER ~/.~Z/-//~
COUNTY CUMBERLAND
SSN/DC ZOS-56-SZOZ
ACN 05108068
Amoun~ Rmmi~ed
JAMES
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~" RETAIN LONER PORTION FOR YOUR RECORDS ~'~
REV-X548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 0Z-O9-Z004
ESTATE OF VERDEKAL JAMES L DATE OF DEATH 01-05-2005 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 205-56-5202 ACM 05108068
TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED
dOXNT OR TRUST ASSET ZNFORMATZON
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 124282-00
TYPE OF ACCOUNT: ¢ ~ SAVINGS ( ) CHECKING ( ) TRUST ¢ ) TIME CERTIFICATE
DATE ESTABLISHED 01-17-1992
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
1,185.54
X 0.166
197.59
- .00
197.59
X .45
8.89
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.**
PAYMENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID
INTEREST IS CHARGED THROUGH 02-17-2004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THIS DATE:, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" ( CR)., YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
.00
8.89
.15
9.04
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTZONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 91q0).
Detach tho top portion of this Not[ce and submit with your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of e tax credit, which was not requested on the tax return, way be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13153. Applications ore available et the Office of
the Regis[ar of Hills) any of the Z3 Revenue District Offices or by calling the special Z¢-hour answering service
for forms ordering: 1-aOO-56Z-ZOSO; services for taxpayers with special hearing and or speaking needs:
1-800-qq7-3OgO iTT only).
Any party in interest not satisfied with tho appraisement, alloeance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Not[ce may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-1021) 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. gO0601, Harrisburg, PA 171Z8-0601
Phone [717) 787-650S. See 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 decedent's death) a five percent
discount of the tax paid is alioaed.
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. 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 [6g) percent par annum calculated at a daily rate of .00016q.
A11 taxes ahich became delinquent on or after January 1) 198Z ail1 bear interest at a rate which ail1 vary from
calendar year to calendar year with that rate announced by the PA
Department of Revenue.
The applicable
interest rates for 1982 through 2003 are:
Interest gaily Interest Doily Interest Daily
Year Rata Factor Yea.~r Rate Factor Year Rate Factor
1982 2OZ .OOOSq& 1987 9X .o00gq7 1999 7Z .O0019Z
1985 16Z .000¢3B 1988-1991 llZ .000301 ZOO0 8Z .O00Z19
198¢ llX .000301 199Z 9Z .000Z¢7 ZOO1 9Z .O00Z~7
1985 132 .000356 1993-199~ 72 .00019Z ZOOZ 62 .00016q
1986 lOX .O00ZTq 1995-1998 9Z .O00Z~7 2003 5Z .000137
--Interest is calculated es follows:
ZNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZEY ZNTEREST FACTOR
--Any Not[ce issued after the 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 shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVZSTOH
DEPT. Z80601
HARRXSBURG, PA 17XZ8-0601
MARIA VERDEKAL
757 MT ROCK RD
CARLISLE PA 17015
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-1;~i8 EX AFP (81-DS)
DATE 02-09-200~
ESTATE OF VERDEKAL JAMES
DATE OF DEATH 01-05-2003
FILE NUMBER
COUNTY
SSN/DC
ACM
Amoun~ Romi~ed
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17013
203-36-3202
03108069
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-09-200~
ESTATE OF VERDEKAL
JAMES L DATE OF DEATH 01-05-Z003 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 203-56-5202
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
ACN 03108069
JOZNT OR TRUST ASSET INFORMATION
FINAHCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 12~282-11
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 03-20-1998
Account Balance 325.60
Percent Taxable X 0.166
Amount Subject to Tax 5~.Z7
Debts and Deductions - .00
Taxable Amount 5~.Z7
Tax Rate ~ .00
Tax Due .00
TAX CREDZTS:
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. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF NILLS, AGENT."
PAYMENT 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 PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
.00
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOO0. (72 P.S.
Section 9140).
PAYRENT:
REFUND (CR):
OBJECTIONS:
ADRIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice and submit with your payment to the Rag[star of mills printed on the
reverse side.
-- Rake check or money order payable to: REGISTER OF NILLS, 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 end Estate Tax" (REV-1515). Applications are available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z4-hour answering service
for forms ordering: 1-800-362-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-447-5020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaance of deductions or assessment
of tax (incIuding discount or interest) as shown on this Notice may object aithin sixty (60) days of receipt of
this Notice by:
--mrJtten protest to the PA Department of Revenue, Board of Appeals; Dept. 181021, 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 ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, DEPT. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. Sam 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 (5) calendar months after the decedent's death, a five percent (51)
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 nat
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 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 (61) percent per annum calculated at a daily rate of .000164.
AIl taxes mhJch became deZinquent on or after January l, 198Z a111 bear interest at a rate Nhich will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1981 through Z005 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198Z ZOZ .000548 1987 9X .000147 1999 71 .000191
1985 I6Z .000458 1988-1991 1IX .000501 ZOO0 81 .000219
1984 111 .000301 1992 91 .000247 2001 91 .000247
1985 131 .000356 1993-1994 72 .000192 2002 62 .000164
1986 101 .000274 1995-1998 91 .000247 Z005 51 .000137
--Interest is calculated
INTEREST = BALANCE OF
as folloas:
TAX UNPAID X NUNBBR OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill 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
Rotice, additional interest must be calculated.
BUREAU OF TND/VTDUAL TAXES
TNHERXTANCE TAX DTVTSTON
DEPT, 280601
HARRISBURG, PA 171Z8-060!
ALBERT I VERDEKAL
757 HT ROCK RD
CARLISLE PA 17013
COMMONWEALTH OF PENNSYLVAN/A
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISENENT. ALLONANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 02-09-2004
ESTATE OF VERDEKAL
FILE NUHBER
COUNTY CUHBERLAND
$SN/DC 203-36-3202
ACN 03108070
Amoun~c Rem'i 'l:'l:ed
REV-XS~8 EX AFP
JAMES L
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~.~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DTSALLONANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS
DATE 02-09-2004
ESTATE OF VERDEKAL
JAHES L DATE OF DEATH 01-05-2003 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 203-36-5202 ACN
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
03108070
JOINT OR TRUST ASSET XNFORHATZON
FINANCIAL INSTITUTION: MEHBERS 1ST FCU ACCOUNT NO. 12428Z-11
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 03-20-1998
Account Balance 325.60
Percent Taxable X 0.166
Amount Subject to Tax 54.27
Debts and Deductions - .00
Taxable Amount 54.Z7
Tax Rate X .45
Tax Due 2.44
TAX CREDITS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT 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.**
PAYMENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INT[REST IS CHARGED THROUGH OZ-17-ZO04
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
XF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
XF TOTAL DUE XS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" { CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
.00
2.44
.04
2.48
PURPOSE OF
NOTICE~
To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 91q0).
PAYNENT:
Detach the top portion of this Notice and submit aith your payment to the Register of #ills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of
the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Z~-hour answering service
for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs:
1-800-q~7-50ZO (TT only).
Any party in interest not satisfied with tha 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 Hotica by:
--written protest to the PA Department of Revenue, Board of Appaals, Dept. Z81021, Harrisburg, PA 171ZB-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 bo addressed in writing to: PA Department of Revenue,
Bureau of IndividuaI Taxes, ATTN: Post Assessment Reviaa Unit, DEPT. Z80601, Harrisburg, PA 171LB-0601
Phone (717) 787-650S. Sea page 5 of the booklet "Instructions for Inheritanca Tax Return for a Rasidant
Decedent" (REV-lSOI) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after fha decedant's death, a five percent (SI)
discount of the tax paid is allowed.
The ISZ 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 appaal 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 tha date of payment. Taxes ahich became deIinquont before January 1, 198Z
bear interest at the rate of six (BZ) percent par annum calculated at a daily rate of .00016~.
AIl taxes which became delinquent on or after January 1, 1982 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 ZOO3 ars:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Yea.~r Rate Factor
198Z ZOZ .OOOS~8 1987 9Z .OOOZfi7 1999 7Z .00019Z
1983 16Z .O00q38 1988-1991 11Z .OO0301 ZOOO 8Z .O00Z19
198q 11Z .000301 199Z 9Z .OOOZq7 ZOO! 9Z .0002~7
198S 13Z .000356 1993-199~ 7Z .O00Zez 2OOZ 6Z .00016~
1986 102 .00027q 1995-1998 92 .0002~7 2003 52 .000137
--Interest is calculated as foXXoes:
TNTEREST = BALANCE OF TAX UNPAXD X NUNBBR OF DAYS DEL'rNI~UENT X DATLY XNTEREST FACTOR
--Any Notica issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (IS) days
beyond the date of the assessment. Xf payment is made after the interest computation data shown on the
Notice, additional interest must be caIculated.
BUREAU OF ZNDZV'rDUAL TAXES
I'NHER'rTANCE TAX D]'v'rSTON
DEPT. Z80601
HARRTSDURG, PA 171ZS-O60Z
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHBRZTANCE TAX
APPRAZSEHENT. ALLONANCE OR DZSALLONANCB
OF DEDUCTZONS, AND ASSESSHENT OF TAX ON
JOZNTLY HELD OR TRUST ASSETS
APR 12
ALBERT I VERDEKAL
757 MT ROCK RD
CARLISLE PA 17015
RE¥-15~8 EX &FP (01-05)
DATE OZ-O9-ZOOq
ESTATE OF VERDEKAL JAMES
DATE OF DEATH 01-05-Z003
F/LE NUMSER gl-~Cl~ lid
~?OOUNTY CUMBERLAND
MAKE CHECK PAYABLE A~ZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG TH/S LTNE ~.~ RETATN LOWER PORTION FOR YOUR RECORDS
REV-1548 EX AFP [01-03)
NOT/CE OF ZNHERTTANCE TAX APPRAZSEMENT~ ALLOWANCE OR D/SALLOWANCE OF
DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 02-09-200q
ESTATE OF VERDEKAL
JAMES L DATE OF DEATH 01-05-2005 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 205-$6-$202 ACN 05108070
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
dOXNT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 12q282-Z!
TYPE OF ACCOUNT: C ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 03-20-1998
Account Balance $25.60
Percent Taxable X 0.166
Amoun~ Subject to Tax 5q. Z7
Debts and Deductions - .00
Taxable Amount 5q. Z7
Tax Rate ~ .q5
Tax Due Z.qq
TAX CREDITS:
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. MAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH OZ-17-ZOOq
AT THE RATES APPLICABLE AS OUTLINED ON THE
RE~RSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
zF pAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. a
ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" ( CR}, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. }
.00
Z.q~
.Oq
2.fi8
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
iNTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, may ba requested by completing an "AppZication
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of
the Register of Nills, any of the Z$ Revenue District Offices or by calling the special Z4-hour answering service
for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and ar speaking needs:
1-80o-447-3020 iTT 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 (60} days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, 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, DEPT. 280601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See 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 dacedent's death, a five percent (51)
discount of the tax paid is allowed.
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 end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and [n the the same time period as you would appeal khe tax end 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, 1981
bear interest at the rate of six (61) percent par annum calculated at a daiZy rate of .000164.
All taxes which became delinquent on or after January 1, 1982 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 1981 through Z003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Yea_~r Rate Factor
1982 ZOX .000548 1987 91 .000247 1999 71 .000192
1983 161 .000438 1988-1991 111 .000301 ZOO0 81 .000119
1984 112 .000301 1992 92 .000247 2001 92 .000247
1985 132 .000S56 199S-1994 7Z .O0019Z ZOOZ 62 .00016~
1986 lOZ .000274 1995-1998 91 .000147 ZO0~ 51 .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINg)UENT X DAILY 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 be calculated.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. ~80601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003801
VERDEKAL MARIA
757 MT ROCK ROAD
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 203-36-3202
FILE NUMBER: 2104-0116
DECEDENT NAME: VERDEKAL JAMES L
DATE OF PAYMENT: 04/12/2004
POSTMARK DATE: 04/02/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 01/05/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03108070 92.44
RiEMARKS:
SEAL
TOTAL AMOUNT PAID'
CK FROM MARIA VERDEKAL
CHECK# 250
INITIALS:
GFS
RECEIVED BY:
92.44
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
ZHHERZTAHCE TAX DTVZSZnN
DEPT. 180601
HARRISRiJRg, PA 17128-0601
ALBERT
757 MT ROCK RD
CARLISLE
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
I VERDEKAL 'C~ ~Pl~ 17~~,~':25
PA 17013
REV-15*I8 EX AFP (01-03)
DATE OZ-09-ZOOq
ESTATE OF VERDEKAL JAMES
DATE OF DEATH 01-05-2005
FILE NUMBER Zl*Oq*~
COUNTY CUMBERLAND
SSN/DC Z05-36-$Z02
ACH 03108068--~-~---"--N
MAKE CHECK PAYABLE A~D_~REfllT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAXSEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-09-200q
ESTATE OF VERDEKAL
JAMES L DATE OF DEATH 01-05-Z003 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 203-36-3202 ACN 03108068
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 12q282-00
TYPE OF ACCOUNT: (~ SAVINGS C ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-17-1992
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax 197.59
Debts and Deductions - .00
Taxable Amount 197.59
Tax Rate X .q5
Tax Oue 8.89
TAX CREDITS:
1,185.5q 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. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT.ff
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
'~ II~TEREST IS CHARGED THROUGH 02-17-200q TOTAL TAX CRED'rT
AT, THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE
~'REVERSE SIDE OF THIS FORM 'rNTEREST AND PEN.
TOTAL DUE
~ IF PAID AFTER THIS DATE., SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REiIUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" { CR}., YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
8.89
.15
9.0q
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY=
INTEREST:
To fulfill the requirements of Section Z1~0 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 91~0).
Detach the top portion of this Notice and submit aith your payment to the Register of gills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, which Nas not requested on the tax return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available et the Office of
the Ragistar of gills, any of the Z3 Revenue District Offices or by calling the special Z~-hour answaaring service
for forms ordering: 1-800-361-Z050; services for taxpayers aith special hearing and or speaking needs:
1-800-4~7-3010 (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 an this Notice may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181021, Harrisburg, PA 17128-1011, 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, DEPT. 280601, Harrisburg, PA 17118-0601
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 (51)
discount of the tax paid is allowed.
The 15X 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. This non-participation
penaity 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, 1981
bear interest at the rate of six (6Z) percent par annum calculated at a daily rate of .00016~.
All taxes which became delinquent on ar after January 1, 1981 will bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA
interest rates for 1981 through ZOO3 ara:
Interest Daily
Year Rate Factor
198Z ZOZ .0005~8
1983 16Z .000~38
198~ 1II .000301
1985 132 .000356
1986 lOZ .00027~
Department of Revenue. The applicable
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
1987 92 .0002~7 1999 71 .000191
1988-1991 111 .000301 ZOO0 BZ .000119
1992 91 .O00Zq7 2001 91 .O00Zq7
1993-199~ 71 .000192 2002 61 .00016~
1995-1996 92 .0002~7 2003 SZ .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBBR 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 data shown an the
Notice, additional interest must be 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 003802
VERDEKAL MARIA
757 MT ROCK ROAD
CARLISLE, PA 17013
.... Z___ fold
ESTATE INFORMATION: SSN: 203-36-3202
FILE NUMBER: 2104-0116
DECEDENT NAME: VERDEKAL JAMES L
DATE OF PAYMENT: 04/12/2004
POSTMARK DATE: 04/02/2004
COUNTY: CUMBERLAND
DATE OF DEATH: 01/05/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03108068 $9.04
REMARKS:
..... SEAL
TOTAL AMOUNT PAID'
CK FROM MARIA VERDEKAL
CHECK# 250
INITIALS:
GFS
RECEIVED BY:
$9.04
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS