The URL can be used to link to this page

Home My WebLink About04-06651-7o~3 h,,llh,,llh,,,,,Ih,lh,,,Ih,,Ih,,hh'lhhh'hh'hh'l CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES GREGORY L DROWN 1800 PINE ST CAMP HILL PA 17011 INFORMATION NOTICE AND TAXPAYER RESPONSE FZLE NO. 2! ACN 04125557 DATE 06-29-2004 TYPE OF ACCOUNT EST, OF ROGER A BROWN [] SAVINGS S.S. NO. 198-22-9495 [] CHECKING DATE OF DEATH 04-$0-2004 [] TRUST CUMDERLAND [] CERTIF. REMIT PAYHENT AND FORMS TO: REGISTER OF WILLS CUMDERLAND CO COURT HOUSE CARLISLE, PA 17015 COMPLETE PART I BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account NO. 01982Z9493 De~o 04-21-Z000 Established Accoun~ Balance Percent Taxable X 50.000 Amount Subject to Tax Tax Ra~a X .O~S Potential Tax Due 9.07 PART TAXPAYER RESPONSE ONE Ym~ must complete PART [] and/or PART [] belou. PART If you indicate a different tax rate, please state your TAX RETURN - COMPUTATION OF 2. Accoun)¢ Balance 2, PART DATE PAID TAX ON JOINT/TRUST ACCOUNTS DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Lino S of Tax Computat/on) $ Under penalties of perjury) Z declare that tho facts Z have reported above are true) correct and TAXP~R S~RE TELEPHONE HUHBER DATE GREGORY L BROWN 1800 PINE ST CAMP HILL PA 17~11 ZNFORMATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. Zl OH ACN 06125558 DATE 06-zg-z006 TYPE OF ACCOUNT EST. OF ROGER A BROWN ~-~SAVING$ S.S. NO. 198-22-9695 []CHECKING DATE OF DEATH 06-50-Z006 ~ITRuST COUNTY CUMBERLAND I--)CERTIF. RERZT PAYHENT AND FORRS TO: REGISTER OF gills CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 COMPLETE PART 1 BELOW # # N SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 019822969S Bate 06-21-2000 EstabLished Account Balance 666.79 Percent Taxable X S0,0 O0 Amount Subject ~o Tax 353.60 Tax Rate X Potential Tax Due PART TAXPAYER RESPONSE A. ~ The above in(ormatJon and tax due is correct. ONE You must complete PART ~ and/or PART ~ below, PART Zf you indicate e differen~ tjx rate~ please state your TAX RETURN - COMPUTATION OF LINE 1. Data Establtshe~ 2. Account Balance 3. Percent Taxable ~. A.ount Subject to Tax B. Debts and Deductions 6. Amount Taxable 7. Tax Rata 7 8. Tax Duo PART DATE PAID TAX ON JOINT/TRUST ACCOUNTS DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on LAne $ of T~ Coeputetion) $ Ullder p~nJltles of perjury, I declare that the facts 'r have reported a~ve are ~e, corr~ ~d ete to ~h. ~ kn~ge d b.li.f. ~ER S~RE TELEPHONE NUMBER DATE 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. CD 004164 BROWN GREGORY L 1800 PINE ST CAMP HILL, PA 17011 ........ fold ESTATE INFORMATION: SSN: 198-22-9493 FILE NUMBER: 2104-0665 DECEDENT NAME: BROWN ROGER A DATE OF PAYMENT: 07/15/2004 POSTMARK DATE: 07/1 4/2004 COUNTY: CUM BERLAN D DATE OF DEATH: 04/30/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 00412557 t~9.07 00412558 915.00 TOTAL AMOUNT PAID: $24.07 REMARKS: SEAL CHECK# 361 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS Name of Decedent: Date of Death: Will No.: To the Register: CERTIFICATION OF NOTICE UNDER RULE 5.6(a) CHARLOTTE S. TAYLOR June 10, 2004 21-04-0655 I certify that notice of beneficial interest required by Rule 5.6(a) of the Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned estate on August 14, 2003: David B. Stewart 5 Brandywine Drive Mechanicsburg, PA 17050 Notice has now been given to all persons entitled thereto under Rule 5.6(a) except: None Date: c-~[,g,.. ~,..~tl y9 COYNE & COYNE, P.C. (J ~igS0alU;;~; C °~, S~ee;tE squire Camp Hill, PA 17011-4227 (717) 737-0464 Pa. Supreme Ct. No. 53788 Counsel for Personal Representative BUREAU OF /NDIVIDUAL TAXES THHERTTAHCE TAX DTVTSTON DEPT. 280601 HARRTSBURg, PA 17128-0601 GREGORY L BROWN 1800 PINE ST CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTZCE OF ZNHERTTANCE TAX APPRAISEHENT, ALLONANCE OR DTSALLO#ANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-09-200q ESTATE OF BROWN ROGER DATE OF DEATH 0q-$0-200~ FILE NUNBER 21 0q-0665 COUNTY CUMBER LAND SSN/DC 198-22-9q95 ACN 0q125557 Amoun~ Remi ~:*l:ed I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 A CUT ALONG THIS LINE I~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1548 EX AFP NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-09-200~ ESTATE OF BROWN ROGER A DATE OF DEATH 0~-30-200R COUNTY CUMBERLAND FILE NO. 21 0~-0665 S.S/D.C. NO. 198-22-9~93 ACN 0q125557 TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0198229~93 TYPE OF ACCOUNT: C ) SAVINGS ¢ ~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 0~-21-2000 Accoun~ Balance Percen~ Taxable X 0.500 Amoun~ Subjec~ ~o Tax 201.61 Debts and Deduc~/ons - .00 Taxable Amoun~ 201.61 Tax Ra~e X .q5 Tax Due 9.07 TAX CREDTTS: NOTE: PAYMENT RECEIPT DISCOUNT (+) ,~., AMOUNT DATE NUMBER INTEREST/PEN PAID ¢-) .... PAYMENT MUST BE MADE BY 01-$1-2005~. TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REG .~TL~' OF WILLS AT THE AB09*~ ~DRF_~. ~ CHECK OR Ivey OR~R PA~LE TO: 'REd'STIR I TOTAL TAX CREDIT · ALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) .00 9.07 .00 9.07 PURPOSE OF NOTICE= To fulfill the requirements of Section ZI~O of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S. Section 91~0). PAYNENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): OBJECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund afa tax credit, which ams not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Znheritance and Estate Tax" (REV-IS13). Applications are availabZe at tho Office of the Register of Nills, any of the 25 Revenue District Offices or by calling the special 2q-hour ansaering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers aith special hearing and or speaking needs: 1-800-~fiT-30ZO (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as sheen on this Notice may object aithin sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, 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 be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 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 decedant's death, a five percent (SZ) discount of the tax paid is alloaed. 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 mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith 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 par annum calculated at a daily rate of .00016~. A11 taxes which became delinquent on or after January 1, 198Z will bear interest at a rate ahich w111 vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZO0~ are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198~ ZOZ .0005~8 198'~8-1991 11Z .000501 2001 9Z .a002~7 1985 162 .000~58 1992 9Z .O00Z~7 ZOOZ 62 .OOOZ19 198~ 112 .000301 1995-199~ 7Z .00019Z ZOOS 52 .000157 1985 13Z .000556 1995-1998 9Z .O00Z~7 ZO0~ ~Z .000110 1986 lOX .O0027~ 1999 72 .00019Z 1987 9Z .O00Z~7 ZOO0 8Z .OOOZ19 --Interest ls calculated as follo~s: /NTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DBLZN{)UENT X DA]:LY I'NTEREST 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 sheen on the Notice, additional interest must be calculated. BUREAU OF TNDZVTDUAL TAXES /NHERTTAHCE TAX DTVTSInN DEPT. Z80601 HARRTSBURG, PA 171Z8-060! GREGORY L BROWN 1800 PINE ST CARP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTTCE OF TNHERI'TANCE TAX APPRATSEHENT~ ALLONANCE OR DISALLO#ANCE OF DEDUCTIONS~ AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-09-200q ESTATE OF BROWN DATE OF DEATH 0q-$0-200~ FILE NUMBER 21 0~-0665 COUNTY CUMBERLAND SSN/DC 198-22-9~95 ACN 0~125558 Amoun'lc REV-1048 EX &FP COl-OS) RO6ER A MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 08-09-200q ESTATE OF BROWN ROGER A DATE OF DEATH 0~-30-200~ COUNTY CUMBERLAND FILE NO. 21 0~-0665 S.S/D.C. NO. 198-22-9~95 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED 0q125558 JOINT OR TRUST ASSET ZNFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0198229~95 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 0~-21-2000 Account Balance Percent Taxable X 0.500 Amount Subject to Tax 333.~0 Debts and DeductAons - .00 Taxable Amount Tax Rate X .q5 Tax Due 15.00 TAX CREDZTS: PAYMENT DATE RECEIPT NUMBER 666.79 NOTE: DISCOUNT (+) INTEREST/PEN PAID C-) 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 ABOVI------------------~BDRE~. Iv~CHECK OR M_l:~l~ OR]~:R PA~,E TO: "REG~ER OF:~/ILLS~!:'~GENT." PAYMENT MUST BE MADE BY 01-$1-2005~. TOTAL TAX CREDIT BALANCE OF TAX DUEI INTEREST AND PEN. TOTAL DUE ~ ZF PAID AFTER TH/S DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF THIS FORM FOR ZNSTRUCT/ONS. ) .00 15.00 .00 15.00 PURPOSE OF NOTICE: To ~ulfill the requirements of Section Z140 oF the Inheritance and Estate Tax Act~ Act Z$ of ZOO0. (TZ P.S. Sect[on 9140). PAYNENT: REFUND [CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PERALTY: INTEREST: Detach the tap port[on of this Not[ca and submit with your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, ah[ch was not requested on the tax return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Rag[star of Hills, any of the Z3 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-SSZ-ZOSD; services for taxpayers with special hearing and er speaking needs: X-BOO-447-SOZO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice amy object within sixty (60) days of receipt of this Rotice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZB-10Zl, OR --electing to have the matter determined at the audit of the account of the parsenal 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. Z80601, Harrisburg, PA 171ZB-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions far Inheritance Tax Return for a Res[dent Decedent" (REV-lSD1) 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 (SZ) 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 end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the tho same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning eith first day of delinquency, or nine (9) months and one il) day from the date of death, to the data of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of slx (6Z) percent per annum calculated et a daily rate of .000164. Al1 taxes eh[ch became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19BZ through ZOO4 are: Interest Daily Interest Daily Interest Daily Year Rata Factor Year Rate Factor Year Rate Factor 198~ ZOZ .000548 1988-1991 1ZZ .000301 ZOO1 9X .000247 1983 162 .000438 1992 92 .000247 ZOO2 62 .O00Z19 1984 llZ .000301 1993-1994 72 .O0019Z ZOO3 5Z .000157 1985 13Z .000556 1995-1998 9Z .000Z47 ZOO4 4Z .000110 1986 lOZ .000Z74 1999 7Z .O0019Z 1987 9Z .0002q7 ZOO0 8Z .O00Z19 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DRLINI;~UENT X DAILY TNTEREST 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. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX D/VTSTOH DEPT. 180601 HARRTSBURG., PA 17118-n601 CONHONWEALTH OF PENNSYLVANIA BEPARTNENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT '04 SE? 15 /~8:23 GREGORY L BROWN 1800 PINE ST CAMP HTLL PA~'-;ITO 11 BATE 08-$0-2004 ESTATE OF BROWN BATE OF BEATH 04-50-2004 FILE NUHBER 21 04-0665 COUNTY CUHBERLAND ACN 04125558 r Aeoun~ Reei~ed ROGER A MAKE CHECK PAYABLE ANB REHZT PAYNENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credL~ ~o your account, subei~ ~he upper portion of ~hLs fore wi~h your ~ex payeen~ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORBS -.~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ~ ESTATE OF BROWN ROGER A FZLE NO. Z1 04-0665 ACN 04125558 DATE 08-50-2004 THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHO#N BELO# ZSA SUNMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-09-Z004 PRINCIPAL TAX DUE: PAYMENTS (TAX CREDITS): 15.00 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAIB 07-14-2004 CD004164 .75 15.00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A 'CREDIT- (CR), TOTAL TAX CREBZT 15.75 BALANCE OF TAX DUE .75CR INTEREST AND PEN. .00 TOTAL DUE .75CR YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. BUREAU OF ZNDZVTDUAL TAXES ZNHERTTANCE TAX DIVISION DEPT. Z80601 HARRTSBURG, PA 171Z8-0601 COHHONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ZNHERTTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX &FP GREGORY L BROWN 1800 PINE ST CAMP HILL PA 170~~L; DATE 08-$0-200~ -:ESTATE OF BROWN DATE OF DEATH 0R-$0-200~ FILE NUHBER 21 0~-0665 ._COUNTY CUHBERLAND 'Z~CN 0~125557 ROGER A Amoun~ Remi~ed HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper cred/~ ~o your account, submit: ~he upper portion of ~his form wi~h your ~(ax payment. CUT ALONG THIS L'rNE ~ RETA'rN LONER PORTION FOR YOUR RECORDS ~ REV-1607 EX AFP (01-03) #~ ZNHER'rTANCE TAX STATEHENT OF ACCOUNT ESTATE OF BROWN ROGER A FZLE NO. 21 0~-0665 ACN 0~125557 DATE THIS STATEMENT ZS PROVIDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACH ZN THE NAMED ESTATE. SHO#N BELO# ZSA SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTHENT: 08-09-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 9.07 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-1q-200q COOOql6q .~5 9.07 IF PAZD AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE 1S LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 9.52 BALANCE OF TAX DUE .~5CR INTEREST AND PEN. .00 TOTAL DUE .~SCR YOU HAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORH FOR INSTRUCTIONS.