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Home My WebLink About98-0989~ 1 INHERITANCE TAX pennsylvania ~ ~~ RECORD ADJUSTMENT -.~ ~fl~TITLrY`'.~1~E~ OR TRUST ASSETS DEPARTMENT OF REVENUE ., _ _ ,. ,*~ REY-160G EX AFP C12-09) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION ' PO BOX 280601 - ~ - ' '- HARRISBURG PA 17128-0601 ~~~~ -`£L ~~ ~~t ~;: } ~ DATE 07-15-2010 ESTATE OF MEARS ROBIE M DATE OF DEATH 07-27-1998 1,. `, ! `:~'~! `~'- FILE NUMBER 21 98-0989 /~._ ._, /~~~' '" ~ -'+. ~'~.:a~,- COUNTY CUMBERLAND ~,~ ~ -,- - '~'~ SSN/DC 175-10-4428 STELLA L MEARS -- ~ ACN 99123932 418 CLIFTON RD Amount Remitted SHIPPENSBURG PA 17257 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE -~-- RETAIN LOWER PORTION FOR YOUR RECORDS F- ------------------------------------------------------------------------------------------------------------------------------------------------------------------ REV-1604 EX AFP C12-09~ ** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ** DATE: 07-15-2010 ESTATE OF: MEARS ROBIE M DATE OF DEATH: 07-27-1998 COUNTY: CUMBERLAND FILE NO.: 21 98-0989 S.S/D.C. N0.:175-10-4428 ACN: 99123932 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: 1ST NATIONAL BANK MARYLAND ACCOUNT NO.: 98038044 TYPE OF ACCOUNT: C ~ SAVINGS CX) CHECKING C ) TRUST C ~ TIME CERTIFICATE DATE ESTABLISHED 02-07-1997 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 0.500 .00 .00 .00 X .15 .00 NOTE: TO ENSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. 1~ f ~ REV-1470 EX (o1-to) • i pe1'11"15J/~Val'lla INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRI BURG PA 1712 -0 01 DECEDENT'S NAME FILE NUMBER Robie M. Mears 2198-0989 REVIEWED BY ACN Eunice Baker 99123932 ITEM SCHEDULE Np, EXPLANATION OF CHANGES The above account has been adjusted to zero since it was reported on the probate return. Row Page 1 ~~~y~~ ~ 2EV-1500 EX + (1-9~ REV -15 0 0 OFFICIAL USE ONLVI WEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN ~_ - .._.w_~ ....~. ~.__...~ ?~ COMMON DEPARTMENT OF REVENUE Z i - F ,~ O DEPT. 280601 ESIDENT DECEDENT R . ' HARRISBURG, PA 17126-0601 rrc~ YEnrl cof.~ DECEDENTS NAMEAST FIRST. AND MIDDLE INmAI) use a blank bbcdc to separate words . « > . " ~-~ ~~~ " -- Z M e a r s R o b i e M. W Q W SOCIAL SECURITY NUMBER DATE OF DEATH DATE OF BIRTH A3ii~717n~%v:'~«~ kTahm&1'ka?~ .. ,. - .. ,..: .. s..:.3.u~:`d#X'' tl .L~ . ~-'«., s .:: ,. "' ' .. r V ' ^ V 9 8 0 6 x 1 9 ~1 1 7 5 1 0 -4 4 ? '8 0 7 ~2 7 9 r~ l 9 1 5 .x . _; .~x, ~~.~, a ,.~. , „ ,. .,.. ,.. ;,, .~ .. Q _ (IF APPLICABLE) SURVMNG SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INmAL) SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE 9 REGISTER OF WILLS ~ ®1.Original Return ^ 2. Supplemental Return ^ 3. Remainder Return (date ofdean priorto m2-t3-s2) Y ~ Y ^ 4. Limited Estate ^ 4a. Future Interest Compromise (date ofseam attar t2-t2-s2) ^ 5. Federal Estate Tax Return Required _ ~ ~ y ®6. Decedent Died Testate (Attach copy of wll) ^ 7. Decedent Maintained a Living Trust (Attacn copy ofTrust) _ 8. Total Number of Safe Deposit Boxes am a ^ 9. Litigation Proceeds Received ^ 10. Sp0US81 POVerty Credit (date of death between 12-31-91 and 1-1-95) ^ 11. Election to tax under Sec. 9113(A) (Attacn Scn o) ~ fS:EG`1~~'1~~4~tRLETEfl,~;AIL'GC`f~SPOI~D~iIwE;A~iCI~~Qi~IIE~~` ~~IOf+i St~OUI~.D BE DR£~T~'fQ~ w NAME COMPLETE MAILING ADDRESS O Z 0 H. Anthon Adams Es uire 128 E. King Street ~ FIRM NAME (If Applicable) W ~ c~i TELEPHONE NUMBER 717 -532-3270 Shi ensbur , PA 17257 1. Real Estate (Schedule A) (1) ~ ~ OFFICIAL USE ONLY • ~ ' ~ . --~ 2. Sto(~cs and Bonds (Schedule B) (2) 3 : 3. Closely Held Corporation, Parfiership or Sole-Proprietorship (3) 3 • . ~ ~ ~ 4. Mortgages 8~ Notes Receivable (Schedule D) (4) ,-~ ' ~ ~ ~ _~ Y ~ , 5. Cash, Bank Deposits & Miscellaneous Personal Property 5 ,, 9 6 6 O + .--~ ~'-_ , F 4 ~ Z ~ , , (Schedule E) _._ . , ~, _ 0 6. Jointly Owned Property (Schedule F) (6) , ~ 6 ~ 7 4 6 ~ _ 0 ~ - - ~ t-"~ i } 7 ~- _ _ . y J 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7) _ ~ , , Y ~, (Schedule G or L) ~ ~ ~ 8. Total Gross Assets (total Lines 1-7) (8) ~ 4 ,~ ~ 3 ~ 3 8 5 , 4 8 r . V 9. Funeral Expenses & Administrative Costs (Schedule H) (9) ~ f } ~ 2 ~ 5 ~' ' W j ~ 10. Debts of Decedent, Mortgage Liabilities, 8~ Liens (Schedule I) (10) 11. Total Deductions (total Lines 9 & 10) (11) 1 4 3 ~ 7 5 12. Net Value of Estate (Line 8 minus Line 11) (12) ~ 4 1 ~` 9 5 2 7 3 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been (13) made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) (14) ~ 4 1 ~ 9 5 2 7 3 15. Amount of line 14 taxable Z at the spousal tax rate ~ n a X 0 (15) ~ ~ O See instructions on reverse side for applicable percentage _. " E.Q.. 16. Amount of line 14 taxable at 6% rate , , X .06 (16) , . ~_ 0 ~ 0 0 a 17. Amount of line 14 taxable ~ 1 9 5 2 7 3 X 15 17 ( ) 6 ~ 9 ~' . 9 1 3 ~ ~ ~ . at 15% rate ~ ~ - _ ., .,_ :. :. _ , O _ _ U 18. Tax Due (18) ~ ~~ 6 ~ ~ 9 , 2 9 1 > > ' SI~,,'~;1~ ='' .. ER /~L :Q'~~ - ~ , ~lE~~,~flf ~lii~')t,:II"#~.t,aC!N~Aa:E'tE. c c Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN ~„~ ADDRESS DATE SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ~ ~ ~~~ ~~ ADDRESS DATE r~a~i~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: ADAMS H ANTHONY 128 E KING ST SHIPPEN5BURG, PA 17257 '- FOLD HERE ESTATE INFORMATION: FILE NUMBER 21-1998-0989 SSN 175-10-4428 NAME OF DECEDENT (LAST) (FIRST) (MI) MEARS ROBIE M DATE OF PAYMENT 3/26/3999 POSTMARK DATE 0100 /0000 NONE COUNTY CUMBERLAND DATE OF DEATH 7/27/1998 REMARKS S I tL.LH L I"ltHKS C/0 H ANTHONY ADAMS ESQUIRE CHECK# 116 SEAL TAXPAYER PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. AA 3 5 4 6 4 9 REV-1162 EX (11-96) ACN ASSESSMENT AMOUNT CONTROL NUMBER 101 ~f~ 292.91 TOTAL AMOUNT PAID X6,292.91 FDLD HERE PH RECEIVED BY MARY C. L IS , REGISTER F W I L_L5 l~ ~ ~~ ~ ~~ ' COMMONWEALTH OF PENNSYLVANIA ~~ DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION NOTICE OF INHERITANCE TAX DEPT. 2so6o1 APPRAISEMENT, ALLOWANCE OR DISALLOWANCE HARRISBURG, PA 17128-0601 OF DEDUCTIONS AND ASSESSMENT OF TAX REY-1547 EX AFP (d9-47) DATE 06-08-199! ESTATE OF MEARS ROBIE M DATE OF DEATH 07-27-1993 FILE NUMBER 21 98-0989 COUNTY CUMBERLAND H ANTHONY ADAMS ESQ ACN 101 128 E KING ST Amount Remitted SHIPPENSBURG PA 17257 MAKE CHECK PAYABLE AND R'.EMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG_ THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -~ ___ _________ . _ REV-1547 EX AFP (09-97) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR _-- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF MEARS ROBIE M FILE N0. 21 98-0989 ACN 101 DATE 06-08-1999 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1l .0 0 NOTE: To insure proper 2. Stocks and Bonds (Schedule B) (2) .0 0 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .0 0 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) (4) .0 0 of this Porn with your 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 6,6 39.43 tax payment. 6 . Jointly Owned Property (Schedule F ) ( 6) 3 6 , 7 4 6 _,_0 5 7. Transfers (Schedule G) (7] .0 0 8. Total Assets (g) 43,385.48 APPROVED DEDUCTIONS AND EXEMPTIONS: 1,432.75 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Il (1Q) .0 0 11. Total Deductions (11) - 41 ~, 9 52.7 3 12. Net Value of Tax Return t 12) 00 13 Charitable/Governmental Bequests; Nonelected 9113 Trusts (Schedule J) (13) . . 14. Net Value of Estate Subject to Tax (ly) 41, 952.73 NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17 and 18 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: • 0 0 X . 0 0= . 0 0 15 . Amount of Line 14 at Spousal rate (15) 16. Amount of Line 14 taxable at Lineal/Class A rate (16) . 00 X . 06. . 00 17. Amount of Line 14 taxable at Collateral/Class B rate (17l 41, 952.73 X .15. 6 , 292.91 18. Principal Tax Due (lg) 6,292.91 TAY f~D Cf1TTC• PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAZD (-) AMOUNT PAID 03-26-1999 AA354649 .00 6,292.91 BALANCE OF UNPAID INTEREST/PENALTY AS OF * IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. 03-27-1999 TOTAL TAX CREDIT 6,292.91 BALANCE OF TAX DUE .DO INTEREST AND PEN. 2,673.25 TOTAL DUE 2,673.25 ( IF TOTAL DUE IS LESS THAN Sl, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT'' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ~ I~,b~~ D LAW OFFICE H. ANTHONY ADAMS 128 EAST KING STPEET, SUITE A SHIPPENSI3URG, PENNSYLVANIA 1.7257 TELEFHONE (717) 532-3270 FAX (7171 532-6673 June 11, 1999 Pa. Department of Revenue Bureau of Individual Taxes Attn: Post Assessment Review Unit Dept. 280601 Harrisburg, PA 17128-0601 Dear Reviewer: I received the attached notice of tax due (penalty and interest) and believe it is in error. The date of death of Robie M. Mears is July 27, 1998. The notice lists July 27, 1993. The inheritance tax of $6,292.91 was paid on March 26, 1999 one day prior to the 9-month period. I do not believe there should be any penalty or interest. A copy of the death certificate and payment receipt is attached. Sincerely, .\ H. Anthony Adam'` HAA: DMS Enclosures cc: Executor LAW OFFICE H. ANTHONY ADAMS 128 EAST KING STE~EET. SL7ITE A SHIPPENSBL7RG, PENNSYLVANIA 17257 TELEPHONE (717) 532-3270 FAX (717) 532-6673 May 3, 1999 Thomas Hooper Pennsylvania Dept. of Revenue Bureau of Collections & Taxpayer Services Harrisburg District Office Lobby, Strawberry Square Harrisburg, PA 17128-0101 Re: Estate of Robie M. Mears Date of Death: 7/27/93 File NO: 2198-0989 ~C~,(G~ C~~`~ Dear Mr. Hooper: G~~ ` ~~ My records indicated the referenced tax return was filed around March 1999. Please check your records to see if this return is in your office. Also, the date of death is July 27, 1998. Thank you. Sincerely, r ~ ~ ~! H. Anthony Adams HAA: dms ~~~~~~ ~ p~s~ 499 Iviitchell Road, Millsboro, DE 19966 Mail Code DE-MB-12 Phone (888) 502-4349 Fax: (302) 934-2955 August 28, 2008 Law Office H Anthony Adams 49 West Orange Street, Suite 3 Shippensburg, Pennsylvania 17257 RE: Estate of.• Robie M Mears Social Security Number: 175-1 D-4428 Date of Death: July 27,1998 Dear Sir or Madam: This letter is to advise you that M & T Bank has conducted a thorough review, and found that a notice of account decedent status form was sent to the Dept of Revenue on March 12, 1999. This was completed due to a report we received that was generated by the Dept of Revenue. The only other information that is available is the customer on 9/22/1999 closed the account and transferred the funds to another Money Market Account. For informational purposes only, M&T Bank's retention policy regarding the maintaining of our records is seven- years, as required by law. Any account records prior to that time period would have been destroyed. Thank you and if you have any questions please contact me at 888-502-4349. Sincerely, Nancy Clagett Records Management ~~ ~,ti,~ ~ LAVP OFFICE H. ANTHONY ADAMS 49 WEST ORANGE STREET. SUITE 3 SH~PENSBURG, PENNSYI.vANIA 17257 TELEPHONE (717) 532-3270 FAX (717) 532-6673 December 15, 2006 Mr. Joseph Romanelli Harrisburg District Office Strawberry Square 4th and Walnut Streets Harrisburg, PA 17128-0101 Dear Mr. Romanelli: I am the attorney that represented the Estate of Robie M. Mears. Stella L. Mears the executrix of that estate has recently received two requests for the payment of inheritance tax that is claimed to be due. I had in the past addressed questions on this account and supplied the information that we believed answered the problem with the claimed ~/~ interest in 1st National Bank of Maryland account. An assessment was made on the 1st Nation Bank of Maryland account (checking account #98038044) with a~balance of $28,847.57. It was explained to the department in 1999 and 2001 that the money from that account had been deposited to the account listed in the return at Dauphin Deposit Bank account # 8-505-5271. I had not heard from the department since 2001 and therefore assumed that a review of her account information verified our response. Please review your records in this matter and let me know as quickly as possible the department's position. ~i~i~ c~.~X I f LAW OFFICE H. ANTHONY ADAMS 49 WEST ORANGE STREET, SUITE 3 - SFIg'PENSBURG, FENNSYLVANIA 17257 TELEPHONE (717) 532-3270 FAX (717) 532-0,673 May 28, 2008 Anastasia Dibartolomeo Commonweath of Dennsylvania Department of Revenue Dear Anastasia Dibartolomeo: I represent the Robie M. Mears Estate. We have had correspondence on prior occasions concerning this matter (a letter is attached from 2006). Robie M. Means had money in an account at 1~ National Bank. The account # was 98038044 which was opened on February 7, 1997 and in which there was a balance of $65,324.68 on August 20,1999. The money from that account transferred to the Dauphin Deposit account which was listed on the return. We were limited in our knowledge of Robie M. Meat's assets because of the initial involvement of FMB. Please review the attached. You will note that the amounts of the assessment balance and my inquiry note do not match, I checked with Stella Mears who was the executrix and the sister of Robie Mears and her recollection of the total funds received by the Robie Mears Estate match those listed on our tax return. Sincerely, H. Anthony Adams HAA: dmb Enclosure .~` ~~ ~ ~ ~ ~ -- LAW OFFICE H. ANTHONY ADAMS 49 WEST ORANGE STREET, SUITE 3 SHIPPENSBURG, PENNSYLVANIA 17257 TELEPHONE (717) 532-3270 FAX (717) 532-6673 June 11, 2008 Anastasia Dibartolomeo Commonweath of Dennsylvania Department of Revenue Strawberry Square 4"' .& Walnut Streets Harrisburg, PA 17128 Dear Anastasia Dibartolomeo: I represent the Roble M. Mears Estate. We have had correspondence on prior occasions concerning this matter (a letter is attached from 2006). Roble M. Means had money in an account at 1~ National Bank. The account # was 98038044 which was opened on February 7, 1997 and in which there was a balance of $65,324.68 on August 20,1999. The money from that account transferred to the Dauphin Deposit account which was listed on the return. We were limited in our knowledge of Roble M. Mear's assets because of the initial involvement of FMB. Please review the attached. You will note that the amounts of the assessment balance and my inquiry note do not match. I checked with Stella Mears who was the executrix and the sister of Roble Mears and her recollection of the total funds received by the Roble Mears Estate match those listed on our tax return. Sincerely, H. Anthony Adams HAA: dmb `~~~ ' pennsylvania DEPARTMENT OF REVENUE Office of Tax Amnesty PO Box 281101 Harrisburg, PA i~i28-lioi *********************AUTO**5-DIGIT 17257 MEARS STELLA L 418 CLIFTON RD SHIPPENSBURG, PA 17257-8901 NOTICE OF PA TAX AMNESTY PROGRAM Pennsylvania is offering a tax amnesty period from April 26 to June 18, 2010. During this limited, 54-day timeframe, the Pennsylvania Department of Revenue will waive 100 percent of penalties and half of the accrued interest for anyone who files and pays his/her delinquent state taxes, with the promise of no prosecution. The PA Tax Amnesty program applies to all state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, this document serves to officially notify you, a taxpayer with known unpaid state tax liabilities or non-filed returns, of the PA Tax Amnesty program. If you are currently under bankruptcy protection, please disregard this notice, as the PA Tax Amnesty program does not apply to you. AMNESTY PiN: 6170100b9 TAX TYPE: INHERITANCE TAX ~~***0989 TAXPAYER ID; Tl~e department did not print your full Taxpayer ID tomaintain the confidentiality of your .information. TO QUALIFY FOR TAX AMNESTY YOU MUST: 1. Visit the PA Tax Amnesty Web site at www.PATaxPayUp.com. a. Create an Amnesty User ID and Password and log into the Amnesty application. b. Access your account information using your Amnesty PIN and complete Taxpayer ID [employer identification number (EIN), Social Security number (SSN), etc.], which is partially provided above. NOTE: You may receive multiple Amnesty notices and PINS if delinquencies exist for multiple tax types. c. Review PA Department of Revenue records and compare them to your own. d. Complete the online PA Tax Amnesty application. e. Pay by June 1.8, 2010, all taxes and half of the interest due for all periods for which Tax Amnesty is available. 2. If applicable, prepare and file state tax returns for all tax periods for which you did not file previously, or file amended returns for all underreported tax. Failure to take advantage of this limited-time opportunity to resolve your state tax debt will result in an additional 5 percent non-participation penalty and other enforcement actions. For more information, visit the PA Tax Amnesty Web site at www.PATaxPayUp.com or call, toll-free, 1-877-34-PAYUP (1-877-347-2987). Office hours are 7:30 a.m. to 7 p.m., Monday through Friday. See reverse side of this notice for commonly asked questions and answers. Thank you for your prompt attention and cooperation. Sincerely, PA Department of Revenue Office of Tax Amnesty I PO Box 281101 I Harrisburg, PA 17128-1101 11.877.34.PAYUP ~ www.PATaxPayUp.com REV-1149 AM (01-10) 317931 LAW OFFICE H. ANTHONY .ADAMS 49 WEST ORANGE STREET, SUITE 3 SHLPPENSBURG, PENNSYLVANIA 17257 TELEPHONE (7171 532-3270 FAX (717) 532-6673 June 17, 2010 Office of Tax Amnesty P.O. Box 281101 Harrisburg, PA 17128-1101 Dear Sirs: I am in receipt of your amnesty notice to Stella L. Mears (attached). This matter has been under review and discussion with the department for quite some time. It is Mrs. Mears contention that the money listed with the Estate was never directly received and was contained within the statements on the tax return. 1. The tax return stated the income and tax was paid in the amount set forth. Exhibit A & B. 2. The initial notices from the Commonwealth of penalty and interest did not claim that tax was due. My letter addressed the penalty and interest. Exhibits C,D,E After numerous letters, I finally thought this was concluded after the bank indicated that the money was transferred (as we had stated) to a money market account. Exhibit F. Please review these matters. I hope to bring closure to this estate. Sincerely, H. Anthony Adams HAA: dmb