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HomeMy WebLinkAbout03-0271CONNONNEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. Z80601 HARRISBURG, PA 17128-0601 REV-154S EX AFP (09-OD) ZNFORHATZON NOTZCE AND TAXPAYER RESPONSE ACN 03108066 DATE 03-12-2003 FRANCIS ROVITO 204 CHESTNUT GROVE RD DILLSBURG PA 17019 TYPE OF ACCOUNT EST. OF ADAM J ROVITO [] SAVINGS S,S. NO. 187-12-4611 [] CHECKING DATE OF DEATH 11-17-2002 [] TRUST COUNTY CUMBERLAND i--]CERTIF. *' REHIT PAYHENT AND FORHS TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 HENBERS /ST FCU has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that et 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 the financial Lnstitution, attach a copy to this farm and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laos of the CommonNeatth of Pennsylvania. Questions Bay be answered by calXing (717) 787-85Z7. COHPLETE PART I BELOW x x # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 132574-00 Date 05-03-1993 Established Account Balance 405.03 Percent Taxable X 16.6 6 7 Amount Subject to Tax 67.51 Tax Rate X . 045 Potent~el Tax Due 3.04 To insure proper credit to your account, tho (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of Hills, Agent". NOTE: If tax payments are made within three (5) months of the decedent's date of death, you may deduct a SZ discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE .......................................................................... ::':':':':=::: ............................. :::':':=:': ................................... ;;;~;;~;;!~!;!;!~!~!;!;;;;;;;!;;;;~;;~;;;~!;!;;~!;!~!~!;!;!;;;;;~;;;;;;;!~i[i~i[i~i[![!~![i~iiiii~i~i~!~![i~i~i~i A. [] The above information and tax due is correct. 1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain CHECK a discount or avoid interest, or you cay check box "A" and return this notice to the Register of ~ ONE ~ Hills and an official assessment will be issued by the pA Departaent of Revenue. BLOCK 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/or debts and deductions mere paid by you. You must complete PART [] end/or PART [] betoN. If you indicate a different tax rate, please s~ate your relationship to decedent: RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS 1. Date Established I PART TAX LINE 2. Accoun~ Balance 2 $. Percent Taxable ~. Amount Subject to Tax 5. Debts end Deductions 6. Amount Taxable 6 7. Tax Rate 7 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTZONS CLAZMEn PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line 5 of Tax Computation) Under penalties of perjury, I declare that the facts I have reported above ere true, correct end gmplete to the best~.o?P e,y knowledge end belief. ~"~ ~'"'~ ,(~/~ WORK ( ~ ~/ ) (;~- ~ ¢'0 ~ ~7~" TAXPAYER SIGNATURE TELEPHONE NUMBER DAT~ ' GENERAL INFORMATION 1. FAILURE TO RESPOND HILL RESULT ZN AN OFFICIAL TAX ASSESSHENT aith applicable interest based on information submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. $. A joint account is taxable even though the decedent's name Nas added as a matter of convenience. q. Accounts (including those held betmeen husband and eife) which the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly betaeen husband and wife acre than one year prior to death are not taxable. &. Accounts held by a decedent "in trust for" another or others are taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, place an in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit thee with your check for the amount of tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1SqB EX) upon receipt of the return from the Register of Hills. 2. BLOCK B - 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, place 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 280601, Harrisburg, PA 17128-0601 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 beloa. Sign two copies and submit them with your check for the amount of tax payable to the Register of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Fore REV-lSd8 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Enter the date the account originally was established or titled in the manner existing at date of death. NOTE: For a decedent dying after 12/12/82: 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 $:~,000 per transferee regardless the account or the number of accounts held. If a double asterisk (ax) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted free the account balance as reported by the financial institution. 2. Enter the total balance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is determined as folloas: A. The percent taxable for joint assets established ecrm than one year prior to the decedent's death: I DIVIDED BY TOTAL NUHBER OF DTVIDED BY TOTAL NUHBER OF X lO0 = PERCENT TAXABLE JOINT DHNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and twa other persons. I DIVIDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR) B. The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): 1 DIVIDED BY TOTAL NUMBER OF SURVTVING JOINT X 100 = 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. ! DTVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) The amount subject to tax (line q) is determined by multiplying the account balance (line 2) by the percent taxable (line 5. Enter the total of the debts and deductions listed in Part 3. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4). ?. Enter the appropriate tax rate (line 7) as determined below. Date of Death Spouse Lineal Sibling Collateral 07/01/9q '~o 12/:51/9q SZ 6Z 157. 157. 01/01/95 to 06/30/00 OX 6X 07/01/00 to present OX q.EX~ ~The tax rate imposed on thc ,lounger at death to or for the use of a natural parent, an adoptive parent, or a stepparant of the child is OZ. The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children whether or not they have been adopted by others, adopted children end step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings" are defined as individuals who have at [east one parent in common with the decedent, ahether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions are determined es follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully in Part 3. If additional space is needed, use plain paper 8 l/Z" x ll". Proof of payment amy be requested by the PA Deportment 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 002352 ROVITO FRANCIS 204 CHESTNUT GROVE RD DILLSBURG, PA 17019 ........ fold ESTATE INFORMATION: SSN: 187-12-4611 FILE NUMBER: 2103-0271 DECEDENT NAME: ROVITO ADAM J DATE OF PAYMENT: 03/27/2003 POSTMARK DATE: 03/18/2003 COUNTY: CUMBERLAND DATE OF DEATH: 11/17/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03108066 $3.04 REMARKS: TOTAL AMOUNT PAID: FRANCIS ROVITO -(2)POSTMARKS 3/18/03 DEPT REV & RW 3/25/03 $3.04 SEAL CHECK# 4709 INITIALS: JA RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS Commonwealth of Pennsylvania Department of Revenue Bureau of Individual Taxes Dept 280601 Harrisburg PA 17128-0601 MS 'MARY C LEWIS REGISTER OF WILLS CI3MBE~ CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 E-143 EX (34)9) Mr. & Mrs. Francis A. Rovito 204 ~esmut (~h'ove Rd Attention: T/C 340 Zip Code PA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 2806O1 HARRISBURG PA 17128-0601 I,,,111,,,I,,,11,,I,I1,,I,I1,,,,11,,11,,,,,,11,1,,11 BUREAU OF INDIVIDUAL TAXES [NHER[TANCE TAX D[VISTON DEPT. 28060! HARRISBURG, PA 17128-0~01 THERESA ROVITO 129 BRIAN DR ENOLA COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF TNHERI'TANCE TAX APPRAXSEHENT. ALLOHANCE OR DTSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ~3~, < :,: !. C:DATE 06-16-2005 ~i: i ESTATE OF ROVITO DATE OF DEATH 11-17-2002 FILE NUMBER . U.TY '03 JUN 19 Pl.ss./DC ACH 21 03-0271 CUMBERLAND 187-12-4611 03108065 Amount Remitted ADAM MAKE CHECK PAYABLE AND REMIT 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 C01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-16-2003 ESTATE OF ROVITO ADAM J DATE OF DEATH 11-17-2002 COUNTY CUMBERLAND FILE NO. 21 03-0271 S.S/D.C. NO. 187-12-4611 ACN TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED 03108065 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 132574-00 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 05-03-1993 Account Balance 405.03 Percent Taxable X 0.166 Amount Subject to Tax 67.51 Debts and Deductions .00 Taxable Amount 67.51 Tax Rate X .00 Tax Due .00 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) 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. * C TF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CA), YOU MAY liE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 .00 .00 .00 PURPOSE OF NOT]CE= To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 9140). PAYNENT= Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the -- Hake check or money order payable to= REGISTER OF NILLS, AGENT. REFUND (CR)4 OBJECTIONS= ADHZN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). Applications are available at the Office of the Register of Nills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering= 1-800-562-2050; services for taxpayers with special hearing and or speaking needs= 1-800-447-$020 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by= --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --eIecting to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in writing to= PA Department of Revenue, Bureau of Individual Taxes, ATTN= Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for ]nheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (5~) 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 JanuaPy 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, 1982 bear interest at the rate of six (6X) percent per annum calculated at a daily 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 1982 through 2005 are: Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year m m m 1982 20~ .000548 1987 9~ .000247 1999 1985 16~ .000~$8 1988-1991 11~ .000501 2000 1984 11~ .000501 1992 9~ .000247 2001 1985 ]$~ .000556 1995-199~ 7~ .000192 2002 1986 10~ .000274 1995-1998 9~ .000247 2005 --Interest is calculated as follows= Interest Daily Rate Factor 7X .000192 8Y. .000219 9X .000247 6X .000164 5X .000157 --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. ]:NTEREST = BALANCE OF TAX UNPA'rD X NUI*IBER OF DAYS DELINQUENT X DAXLY INTEREST FACTOR DEPT. 280601 ~RRZSBURG, PA 17128-0~01 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE FRANCIS ROVITO 20q CHESTNUT GROVE RD DILLSBURG PA 170~_~,"-~ NOT/CE OF /NBERI?ANCE TAX APPRAZSEI~'~IT. &LLONANCE OR DZSALLO#ANCE DEDUCTIONS, AND A88F. SSREN? OF TAX ON JO/N?L¥ IIELD OR TAU6? ASSET6 -'i DATE 06-25-2003 ~:~:;~"*~ ~ ESTATE OF ROVIT0 ADAM DATE OF DEATH 11-17-2002 FILE NUMBER 21 03-0271 ~UI'I 20 ]~i .~OUNTY CUMBERLAND 'D~SN/DC 187-12-4611 ACN 03108066 Amount Remitted I 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 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 06-23-2003 ESTATE OF ROVITO ADAM J DATE OF DEATH 11-17-2002 COUNTY CUMBERLAND FILE NO. 21 03-0271 S.S/D.C. NO. 187-12-~611 ACN TAX RETURN WAS: CX} ACCEPTED AS FILED C ) CHANGED 05108066 JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 13257q-00 TYPE OF ACCOUNT: C ~ SAVINGS C ) CHECKING C } TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 05-03-1993 Account Balance q05.03 Percent Taxable X 0.166 Amount Subject to Tax 67.51 Debts and Deductions .00 Taxable Amount 67.51 Tax Rate ~ .45 Tax Due 3.0~ 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 MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-18-2003 CD002352 .00 3.04 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 3.04 .00 .00 .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR}, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE= To fulf/ll the requ/rements of Sect/on 2140 of the Inher/tance and Estate Tax Act, Act 25 of 2000. (72 P.S. Section 91~0). PAYHENT= REFUND (CR)= OBJECTIONS= ADHIN- ISTRATIVE CORRECTIONS= DISCOUNT= PENALTY= INTEREST= Detach the top port/on of th/s Not/ce and subm/t w/th your payment to the Rog/star of N/lls pr/nted on the reverse s/de. -- Hake check or money order payable to= REGISTER OF WILLS, AGENT. A refund of a tax cred/t, wh/ch was net requested on the tax return, may be requested by campier/ny an "Appl/cation for Refund of Pennsylvan/a Inher/tance and Estate Tax" (REV-ISIS). Appl/cat/ons are ava/labia at tho Off/ce of the Rog/star of W/lls, any of the 25 Revenue O/str/ct Off/cos or by call/ny the spec/al 24-hour answer/ny mary/ce for forms order/ny= 1-800-562-2050; serv/ces for taxpayers w/th spec/al hearing and or speak/ny needs= 1-800-447-$020 CTT only)o Any party /n /nterest not satisf/ed w/th the appra/sement, allowance, or d/sallowance of deduct/ors or assessment of tax (/nclud/ng discount or /nterest) as sho~n on th/s Not/ce may ob~ect with/n s/xty (60) days of race/pt of th/s Not/ce by= --wr/tten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harr/sburg, PA 17128-]021, OR --electing to have the matter determ/ned at the aud/t of the account of the personal representer/va, OR --appeal to the Orphans' Court Factual errors discovered on th/s assessment should be addressed /n wr/t/ng to: PA Department of Revenue, Bureau of Indiv/dual Taxes, ATTN: Post Assessment Rev/mw Un/t, DEPT. 280601, Harr/sburg, PA 17128-0&01 Phone ¢717) 787-6505. See page 5 of the booklet 'Instruct/ons for Inheritance Tax Return for a Res/dent Decedent" (REV-1501) for an explanation of adm/n/strat/vely correctable errors. If any tax due is pa/d w/th/n three (5) calendar months after the decedent's death, a f/va percent d/scount of the tax pa/d Ks allo~ed. The 15~ tax amnesty non-part/c/pat/on penalty is computed on the total of the tax and /nterest assessed, and not pa/d before January 16, 1996, the f/rst day after the end of the tax amnesty per/od. This non-pant/c/pat/on penalty Ks appealable An the same manner and /n the tho same t/me per/od as you would appeal the tax and /nterest that has been assessed as ind/cated on th/s not/ce. Interest is charged beg/nn/ng w/th f/rst day of delinquencY, or n/ne C9) months and one C1) day from the date of death, to the date of payment. Taxes wh/ch became del/nquent before January 1, 1982 bear interest at the rate of six CaY} percent per annum calculated at a da/ly rate of .000164. All taxes wh/ch became delinquent on or after January 1, 1982 w/ll bear /nterest at a rate which w/ll vary from calendar year to calendar year w/th that rate announced by the PA Department of Revenue. The appl/cable /nterest rates for 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20X .000548 1987 9~ .000247 1999 7X .000192 1983 16X .000438 1988-1991 11X .000501 2000 8X .000219 1984 11X .000501 1992 9X .0002~7 2001 9X .000247 1985 15~ .00055& 1995-1994 7~ .000192 2002 &X .0001&4 1986 10~ .000274 1995-1998 9X .000247 2005 5X .000157 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAXD X NUHBBR OF DAYS DELXNQUBNT X DALLY INTEREST FACTOR --Any Not/ce issued after the tax becomes del/nquent w/ll reflect an interest calculat/on to f/fteen (15) days beyond the date of the assessment. If payment Ks made after the /nterest computat/on date sho~n on the Not/ce, addtt/onal /nterest must be calculated.