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HomeMy WebLinkAbout03-0088COMMON#EALTH OF P£NNSYLVANZA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601 RE¥-lS¢5 EX AFP Cgg-nil) CHRISTINE PATTON 6228 STEPHENS XING MECHANICSBURG PA INFORMATION NOTICE AND TAXPAYER RESPONSE ACN 02153593 DATE 1Z-Z6-Z00Z TYPE OF ACCOUNT EST. OF BERNICE PATTON [] SAVINGS S.S. NO. 171-12-9556 [] CHECKING DATE OF DEATH 11-08-2002 [] TRUST COUNTY CUMBERLAND [] CERTTF. REHIT PAYMENT AND FORHS TO: REGISTER OF NILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 ARMSTRONG ASSOCS FCU has provided the Department with tho information listed below which has bean used in calculating the potential tax due. Their records indicate that at the death of the above decedent) you mere a joint owner/beneficiary of this account. ~f you faa1 this information is incorrect, please obtain written correction from the financial institution) attach a copy to this form and raturnit to the above eddress. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pann=ylvonia. Q=astions may be answered by c=lling C717) 787-&S27, COMPLETE PART 1 BELON ~ ~ x SEE REVERSE SIDE FOR PILING AND PAYMENT INSTRUCTIONS Account No. $115-01q Date 05-10-1975 Established Account Balance 1,593.6q Percent Taxab/e X 50.000 Amount Subject to Tax 796.82 ~ Tax Rate X . 0~5 Potential Tax Due 35.86 '~'~ ~,0 ~ To insure proper credit to your account~ t~o (Z) copies of this notice must accompany your payment to the Register of #ills. Hake check payable to: "Register of Hills) Agent". NOTE: If tax payments ara made within three [5) months of the decadant's date of death, you say deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with tuo copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of E 3 Hills and an official assessment aLII be issued by the PA Department of Revenue. ONE BLOCKJ s. [] 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 representative. C. [] The above information is incorrect and/ar debts and deductions ware paid by you. You must complete PART [] and/or PART [] below. PART If you indlcate a different tax rate~ please state your relationship )co decedent: TAX RETURN - COMPUTATION OF TAX ON dOINT/TRUST ACCOUNTS LINE 1. Date Established I 2. Account Balance 2 5. Percent Taxable $ ~ ¢. Amount Subject to Tax q S. Debts and Deductions S - 6. Amoun~ Taxable 6 7. Tax Rate 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) ~.~-A~P~)~_~~wladgeUnder penalties °f perjury' Z declare that the facts I have rap°r~ed ab°va are true) c°rrect la/~f~l~and belief. NoRKHOME (( '~/~ )) ~ ~ ~:)-~ ~/_~ TAXPAYER SIGNATURE TELEPHONE NUMBER DATE GENERAL INFORMATION 1, FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSMENT .ith applicable intarest based on information submitted by the financial institution. Z.Inheritance tax becomes delinquent nine ionths after the decedent's date of death. 5.A joint account is taxable even though the dacadant's name was added as a matter of convenience. ~..Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to death ara fully taxable as transfers. 5.Accounts established jointly between husband and wife 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 LOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an "X" n 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 ail1 issue an official assessment (Form REV-lSd8 EX) upon receipt of the return from the Register of Rills. Z. BLOCK S - 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 decedent's representative, pIace an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dapt ze060l, Harrisburg, PA 171Z8-0601 in the envelope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and according to the instructions below. Sign two copies and submit thee aith your check for the amount of tax payable to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Fore REV-IamB EX} upon receipt of the return from the Register of Mills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the data the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 1Z/Il/BI: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of the value of the account or the number of accounts held. If ·doubIe asterisk (xx) appears before your first name in the address portion of this notice, the $5,000 excLusion already has been deducted from the account b~Lance 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 follows: A. The percent taxable for joint assets established ~ora than one year prior to the decedent's death: I DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT O#NERS Example: A joint asset registered in the name of the decedent and two other persons. ! DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X lO0 = 16.TX (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decedant'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 JOINT X 10O = PERCENT TAXABLE OHNERS 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 = 50X (TAXABLE FOR EACH SURVIVOR] The amount subject to tax (line ~) is determined by multiplying tho account balance (line Z) by the percent taxable (line 5.Enter the total of the debts and deductions listed in Part 5. 6.The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 7.Enter the appropriate tax rate (line 7) as determined below. Da~e of De=~h I Spouse I LA=e~l I Sibl/ng I CO11~*er~l 07/01/9~ ~o 12/31/9fi 3Z 6X 15Z 15X 01/01/95 ~o 06/50/00 OX 6X 15Z 15X 07/01/00 ~o presen* OX q.SX~ 12Z 15Z xThe 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 DX. The lineal class of hairs 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 a11 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 common with the decedent, whether by blood or adoption. The "Collateral" class of hairs includes al! other beneficiaries. CLAIHED DEDUCTIONS - PART $ - DE~TS AND DEDUCTIONS CLAIHED Altoaabla debts and deductions ara 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 5. If additional space is naeded~ usa plain paper B l/Z" x 11". Proof of payment may ba requested by the PA Dapartaent of Revenue. CONNONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 18060! HARRISBURG, PA 17118-0601 REV-1545 EX AFP COg-Off) CHRISTINE PATTON 6228 STEPHENS XING MECHANICSBURG P~,.~.17050 ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE FZLE NO. 21 .-<~-.,'.~- ,~,~ ACN 02153593 DATE 12-26-2002 TYPE OF ACCOUNT EST. OF BERNICE PATTON [] SAVTNGS S.S. NO. 171-12-9356 [] CHECKING DATE OF DEATH 11-08-2002 [] TRUST COUNTY CUMBERLAND [] CERTTF. REHIT PAYHENT AND FORHS TO: REGISTER OF gILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ARHSTRONG ASSOCS FCU has provided the Department with 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 information is incorrect, please obtain written correction from tho financial institution, attach a copy to this fora and return it to the above address. This account is taxable in accordance aith the inheritance Tax Laos of the Commonwealth of Pennsylvania. Questions may bo answered by cai!ina (717) 787-85Z?. COMPLETE PART I BELOH x # x SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Accoun~ No. $113-014 Da~e 05-10-1975 Established Accoun~ Balance 1,593.64 Percen~ Taxable X 50.000 Aaoun~ Sub~ec~ ~o Tax 796.82 Tax Ra~e X .0~5 , Po~en~ial Tax Duo To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Rills. Hake check payable to: "Register of Mills, Agent". NOTE: If tax payments are made within three (5) months of the decedent's date of death, you may deduct a 5Z discount of the tax due. Any inheritance tax due wiIl become delinquent nine (9) months after the date of death. PART TAX LINE PART TAXPAYER RESPONSE I-flii ! A. ~The above information and tax due is correct. 1. You may choose to remit payment to the Register of Nills with two copies of this notice to obtain  CHECK ~ , discount or avo]d ~ntarest, or you may check box "A" and return this notice to ~e Register o; ONE ~ Nfl[s and an o;fJc~al assessment ~11 be [ssued by the PA Department of Revenue. ~LOCK s. ~ The above asset has been or ,~1 be reported and tax pa~d ~ith the Pennsylvania Inheritance Tax return ONLY to be ;[led by the decedent's representatlve. C. ~ The above ~n~or,atlon ]s incorrect and/or debts and deductions ,ere paid by you. You must complete PART ~ and/ar PART ~ bale,. ~f yOU indlca~e a dlfferen~ ~ax ra~e~ please s~a~e your rela~ionshlp ~o deceden~: RETURN - COHPUTATZON OF TAX ON JOZNT/TRUST ACCOUNTS 1. Da~e Established I 2. Accoun~ BaZance 2 3. Percen~ Taxable 3 ~ ~. Aeoun~ Sub5ec* ~o Tax ~ S. Debts and Deductions $ - 6. Amoun~ Taxable 6 7. Tax Ra~e 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIHE]] PAYEE DESCRIPTTON AHOUNT PAID TOTAL (Enter on Line $ of Tax Coe~u~a~ion) Under penalties of perSury, I declare ~ha~ ~he fac~s I have reported above arm ~rue, correc~ nd . NORK ( ) ' TAXPAYER SIGNATURE TELEPHONE NUN~ER 6ENERAL INFORNATION 1. FAILURE TO RESPOND NILL RESULT ZN AN OFFICIAL TAX ASSESSNENT with applicable interest based on information submitted by the financial institution. Z.Inheritance tax becomes delinquent nine months after the decedant's date of death. 5.A joint account is taxable even though the decadent's name wes added as a matter of convenience. 4.Accounts (including those held betmeen husband and wife) which the decedent put in joint names within one year prior to death ara fully taxable as transfers. S.Accounts established jointly between husband and wife more than one year prior to death are not taxable. 6.Accounts held by a decedent "in trust for" another or others are taxable fuIly.  REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE LOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an n bIock "A" of Part i of the "Taxpayer Response" section. Sign two copies and submit them aith your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an officio! assessment (Fora REV-1548 EX) upon receipt of the return from the Register of Nills. Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid with the Pennsylvania Inheritance Tax Return filed by the decedant's representative, piece an "X" in block "B" of Part ! of the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept Z80601, Harrisburg, PA 17128-0601 in the envelope provided. 3. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 3 according to the instructions below. Sign twa copies and submit thee with your check for the amount of tax payable to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-IS48 EX) upon receipt of the return from the Register of Nills. TAX RETURN - PART Z - TAX COHPUTATION LINE 1. Enter the data the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 11/12/82: Accounts which the decedent put in joint names within one (1) year of death are taxable fully as transfers. HoHever, there is an exclusion not to exceed $5,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (em) 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 follows: A. The percent taxable for joint assets astablisbed more than one year prior to the decedent's death: ! DIVIDED DY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X IO0 = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT ONNERS Example: A joint asset registered in the name of the decedent and two other persons. 1 DIVIDED BY $ (JOINT O#NERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.71 (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decadent'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 JOINT X 100 = 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. I DIVIDED BY 2 (SURVIVORS) = .SO X IO0 = SOZ [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 S.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 S) from the amount subject to tax (line 7.Enter the appropriate tax rate (line 7} es determined below. Da!e of Dea!h Spouse ] Lineal I Siblin~ I Collatera! 07/01/9~ ~o 12/31/9~ 3Z 6Z l$Z 15Z 01/01/95 to 06/30/00 OZ 61 I$Z I$Z 07/01/00 ~o presen~ OX xThe tax rate imposed on the net value of transfers from a deceased y-one years age ar younger at death to or for the use of a naturaI parent, an adoptive parent, or a stepparent of the chiId is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "ChiIdren" includes natural children ahether or not they hove been adopted by others, adopted children and step children. "Lineal descendents" includes all children af 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 mhd have at least one parent in common with the decedent, whether by blood or adoption. The "CoIlateraI" cIass of heirs includes all other beneficiaries. CLAIHED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIHED Allowable debts and deductions are determined as follows: A. Vou lagaIIy ara responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. D. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of payment may 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 002101 PATTON CHRISTINE 6228 STEPHENS CROSSING MECHANICSBURG, PA 17050 ESTATE INFORMATION: SSN: 171-12-9356 FILE NUMBER: 2103-0088 DECEDENT NAME: PATTON BERNICE DATE OF PAYMENT: 01/29/2003 POSTMARK DATE: 01 / 16/2003 COUNTY: CUMBERLAND DATE OF DEATH: 1 1/08/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02153593 $34.07 TOTAL AMOUNT PAID' $34.07 REMARKS: CHRISTINE PATTON SEAL CHECK# 848 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS E-143 EX (3-99) /, v Zip Code Attention: T/C 340 PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG PA 17128-0601 h,,llh,,h,,Ih,l,ll,,hlh,,dh,lh,,,,,Ihh,II DEX55 (9.93) ~ COMMONWEALTH OF pENNSYLVANIA BUREAU OF INDIVIDU,~ Dear Register of Wills~.~ Enclosed you will find: ~:heck(s) E~ documents(s) which were received by the Department of Revenue i~ These may be processe/'l according to normal procedures. REMINDER: The POST MARK DATE on envelope attached to any checks enclosed must appear c Official Receipt. Thank you. Sincerely, John Murphy, Chief Inheritance Tax Division (717) 787-6201 Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept 280601 Harrisburg PA 17128-0601 DROP SHiPME. NT RUTHURIZ.~ ~luN 2r8 J,~AtLED AT READING '":~S MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE .1 COURTHOUSE SQ "CARLISLE PA 17013 I,,,IJl,,,iii,,,,,,lJ,,il,,,li,,,ii,ll,,,,,,liil,,,,,,l' BUREAU OF INDIVIDUAL TAXES TNHERITANCE TAX DIVTSZDN DEPT. 280601 HARRTSSURG, PA 17128-0601 E C PATTON 6228 STEPHENS CROSSING HECHANICSBURG PA 17055 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Rot :;~:!: c: ~j~J~TATE OF PATTON BERNICE DATE OF DEATH 11-08-2002 FILE NUHBER 21 05-0088 p ,'TY CUHBERLAND '03 APR 28 171-12-9356 ACN 03100345 HAKE CHECK PAYABLE AND REHIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV-15~8 EX AFP CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ""~ REV-15~8 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 04-28-2003 ESTATE OF PATTON BERNICE DATE OF DEATH 11-08-2002 COUNTY CUHBERLAND FILE NO. 21 03-0088 S.S/D.C. NO. 171-12-9356 ACN 03100345 TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED JOZNT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: S & T BANK ACCOUNT NO. 0013000249 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING C ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 06-09-1997 Accoun~ Balance Percen~ Taxable Amount Subjec~ ~o Tax Debts and Deductlons Taxable Amoun~ Tax Ra~e Tax Due TAX CREDITS: 2,291.83 NOTE: X 0.500 1,145.92 - 3,267.30 .00 X .45 .00 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, ASENT.' PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID C-) AHOUNT PAID 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 $1, NO PAYNENT ZS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A 'CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. .O0 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfil! the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (7Z P.S. Section 9ZqO). Detach the top portion of this Notice and submit with your payment to tho Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, mhich was not requested on tho tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS13). Applications arm available at tha Office fha Register of Rills, any of the g$ Revenue District Offices or by calling the special Zq-hour answering service for forms ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and or speaking needs: 1-800-qqT-3OZO (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 Notice by: --written protest to tho PA Departaant of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171za-10Z1, OR --electing to have tho matter determined at tho audit of the account of tho personal rapresentativa, OR --appeal to tho Orphans' Court Factual errors discovered on this assessment should bo addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Za0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea 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 docedent's death, a five percent (5Z) discount of the tax paid is allowed. The 15Z tax amnesty non-participation penalty is computed on tho 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 tho 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, I98Z bear intarest at the rate of six (6Z) percent per annum calculatmd at a daily rate of .00016q. AIl taxes which became delinquent on or altar 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 198Z through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yoa.~r Rate Factor Yea..~r Rate Factor 198Z ZOZ .O00Sq8 1987 9Z .O00Zq7 1999 7Z .O0019Z 1983 16Z .000q38 1988-1991 llZ .000301 ZOO0 8X .000219 1984 llZ .000301 199Z 9Z .000247 ZOO1 9Z .O00Zq7 1985 13Z .000356 1993-1994 7Z .00019Z ZOOZ 62 .000164 1986 XOZ .000274 1995-1998 9Z .000247 2003 SZ .000137 --Interest is calculatad as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT 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 fha assessment. If payment is wade after tho interest computation date shown on the Notice, additional interest must bo calculated. BUREAU OF TNDZVZDUAL TAXES TNHERZTANCE TAX DIVTSZON DEPT. Z80601 HARRISBURG.. PA 171::'8-0601 CHRISTINE PATTON 6228 STEPHENS XING HECHANICSBURG PA 17050 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-24-2005 ESTATE OF PATTON DATE OF DEATH 11-08-2002 FILE NUHBER 21 05-0088 COUNTY CUHBERLAND SSN/DC 171-12-9556 ACN 02155595 A~ount Remitted BERNICE HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND 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 APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 11-24-2005 ESTATE OF PATTON BERNICE DATE OF DEATH 11-08-200Z COUNTY CUMBERLAND FILE NO. 21 05-0088 S.S/D.C. NO. 171-12-9556 ACN 02155595 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORNATZON FINANCIAL INSTITUTION: ARHSTRONG ASSOCS FCU ACCOUNT NO. 3115-014 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 05-10-1975 Account Balance Percent Taxable Amount Subject to Tax Debts and DeductAons Taxable Amount Tax Rate Tax Due TAX CREDZTS: 1,595.64 X 0.500 796.82 - .00 796.82 55.86 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 (+) DATE NUNBER INTEREST/PEN PAID (-) ANOUNT PAID 01-16-2005 CD002101 1.79 54.07 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 35.86 .00 .00 .00 ZF PAID AFTER TH/S DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE [S LESS THAN $1, NO PAYNENT IS REQUIRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCT/OHS. ) PURPOSE OF NOTICE: PAYMENT: REFUND (CA): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z$ of 2000. (72 P.S. Section 91q0). Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. A refund of a tax credit, which mas not requested on the tax return, may be requested by completing an "Application for Refund of PennsyZvanJa Inheritance and Estate Tax" (REV-1315). Applications ara available mt the Office of the Register of #ills, any of the 25 Revenue District Offices or by calling the special Z~-hour answering service for forms ordering: 1-600-562-Z050; services for taxpayers with special hearing and or speaking needs: z-sgo-~q7-30ZO (TT onZy). Any party in interest not satisfied with the appraisement, alZowance, 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: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, 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 Revanue~ Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, DEPT. 260601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6S05. Sam page 5 of the booklet "Instructions for Inhar[tanca Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid eithin three (5) calendar months after the dmcedent's death, a five percent (51) discount of the tax paid is alloaed. 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 in the the same time period as you wouZd 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 (6X) percent par annum calculated at a daily rate of .00016q. 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 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yaa.__r Rate Factor Year Rate Factor 1962 ZOX .0005~6 1987 9X .0002q7 1999 7Z .000192 1983 lSZ .000~38 1988-1991 11Z .000301 ZOO0 8Z .000219 198~ 112 .000301 1992 92 .O00Zq7 2001 92 .000247 1985 132 .000356 1993-199q 72 .000192 ZOOZ 62 .000164 1986 10Z .00027~ 1995-1998 92 .0002~7 2003 5Z .000137 --Interest is calculated as follo~s: /NTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DATLy TNTEREST FACTOR --Any Notice issued after the tax becomes delinquent ~i11 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.