HomeMy WebLinkAbout03-0479CONNON#EALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. ZB060Z
HARRISBURG, PA 17128-0601
RE¥-IE~$ EX &FP (09-DO)
ZNFORHATZON NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21- C .5- (/
ACN 03111025
DATE 03-20-2003
JUN 11 All :05
WAYNE S MYERS
22 CARDINAL DR "~ ' ~ i :.~
CARLISLE PA ' ~ ...... .~ ,..~
TYPE OF ACCOUNT
EST. OF GRACE E NYERS ~'-]SAVZNGS
S.S. NO. 177-16-1831 E~]CHECKZNG
DATE OF DEATH 09-30-2002 [--'~TRUST
COUNTY CUMBERLAND []CERTZF.
REHZT PAYHENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
HEHBERS 1ST FCU
has provided the Department with the information Zisted below which has been used in
calculating the potentia! 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 the financial institution, attach a copy
to this fora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Comaoneealth
of Pennsylvania. Questions may be answered by caZIing (717) 7~7-B327.
COMPLETE PART I ]~ELOW ~ ~ # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 53109-00 Dote 05-10-1978
PART
Established
Account Balance 385.1q
Percent Taxable X 16.667
Amount Subject to Tax 6q.19
Tax Rata X
Potentie! Tax Due 2.89
To insure proper credit to your account, two
(Z) copies of this notice must accompany Your
payment to the Rag[star of Hills. Hake check
payable to: "Rag[star of NilZs, Agent".
NOTE: If tax Payments are made within three
(S) months of the decedent's date of death,
you may deduct a 51 discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
CHECK
ONE
BLOCK
ONLY
A. [] The above [nforIation and tax due is correct.
I. YoU may choose to remit payment to the Register of Hills with tee copies of this not[ce to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Nills and an official assessment will be issued by the PA Department of Revenue.
B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be fiZed by the decedent's representative.
C. [] The above information is incorrect and/or debts and deductions were paid by you.
You must coeplete PART [] and/or PART [] below.
PART If you /nd/cate e different tax rata, please state your
relat[onship to decedent:
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Data Established 1.
2. Account Balance 2.
3. Percent Taxable 3 ~
q. Amount Subject to Tax q
5. Debts and Deductions 5
6. Amount Taxable 6..
7. Tax Rate ~ X
8. Tax Due 8
PART
DATE PAID
DEIITS AND DEDUCTIONS CLAZH;q
PAYEE
----------. DESCRIPTION AMOUNT PATD
Under pe_D~s of pflf'jury, 'r declare that the
~~'~~g:-Ind bll,e,, feets Z here rIportld .bovl era
HOME (
TAXP ER IGNATURE -'- ---- TEL~
GENERAL INFORMATION
1. FAILURE TO RESPOND N~LL RESULT IN AN OFFICIAL TAX ASSESSMENT oith 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 oven though the decadent's name mas added as a matter of convenience.
q. Accounts (including those held betoean husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly batsman husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or ethers are taxable fully.
REPORTING INSTRUCTIONS - PART ! - 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 I of the "Taxpayer Response" section. Sign tad copies and submit thee with your check for the amount of
tax to the Register of Wills 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 Wills.
Z. 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 decedant's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign Dna
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oapt Z80601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, chock block "C" and complete Parts Z and
according to the instructions below. Sign two copies and submit thee with your check for the ameunt of tax payable to the Rag[star
of Wills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1S48 EX) upon receipt
of the return frae the Register of gills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
I. Enter the date the account originally was established or titled in the manner existing at date of death.
NOTE: For a decedent dying after LZ/IZ/BZ: Accounts which the decedent put in joint names within Dna (I) year of death ara
taxable fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regmrdless of the value of
the account or the number of accounts held.
If a double asterisk imm) appears before your first name in the address portion of this notice, the $5,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
5. The percent of tho account that is taxable for each survivor is determined as fellows:
A. The percent taxable for joint assets established more than one year prior to the decedant's death:
1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY $ (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = ,167 X 100 = 16.7Z (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):
L DIVIOEO BY TOTAL NUMBER OF SURVIVINg JOINT X lO0 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICIARIES
ExampLe: Joint account registered in the name of the decadent and tad other persons and established within one year of death by
the decedent.
! DIVIDED BY g (SURVIVORS) = .SO X 100 = SOX (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (line 4) is determined by auItipIying the 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 (1ina 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 Death Spouse Lineal Sibling Collateral
07/01/9q '~o 12/$1/9q
01/01/95 '~o 06/50/00 OX 6Z
07/01/00 ~o presen~ OX
.....
younger at
~The tax rate imposed on
death to or for the use of a natural parent, an adopt[va parent~ or a stepparent of the child is OX.
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 and 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" ara defined as individuals who have at least one parent in common with the decedent, whether by blood
ar adoption. The "Collateral" cIass of heirs includes a11 other beneficiaries.
CLAIMED DEDUCTIONS - PART $ - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as follows:
A. You legally are respansibla for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible [teas.
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 5. If additional space is needed, use plain paper B 1/Z" x Il". Proof of
payment may be requested by the PA Department of Revenue.
COHNONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-IS4S EX AFP C09-O0)
ZNFORNATZON NOTICE
AND
TAXPAYER RESPONSE
ACN 05111027
DATE 05-20-2005
TYPE OF ACCOUNT
R~;:i;fl~'%~-~ ~i ~ST. OF GRACE E NYERS
R~(ii,:~' ,~ '- : [] SAVINGS
..... '~S.S, NO. 177-16-1851 [] CHECKTNG
DATP. OF DEATH 09-~0-2002 ~ TRUST
COUNTY CUHBERLAND ~ CERTZF
'03 JUN l i :05 ·
~AYNE S HYERS REHZT PAYHENT AND FORHS TO:
22 CARDZNAL DR REG[STER OF ~[LLS
· , .... CUHBERLAND CO COURT HOUSE
CARLISLE PA 17015 ~c~-,. ....... iL~i{ CARLISLE PA 1701~
NENBERS 1ST FCU
has provided the Department aJth the information listed beloe ~hich has been used in
calculating the potential tax due. Their records indicate that at tho death of the above decedent, you mare a 5oint o~ner/beneficiary of
this account. If you feel this information is incorrect, please obtain ~rittan correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance ~ith the Inheritance Tax La~s of the Coamonmealth
of Pennsylvania. Questions may be ~ns~ered by cai;ina (717~ 7RT-B~Z7
CONPLETE PART 1BELON ~ ~ ~ SEE REVERSE SZDE FOR FZLZNG AND PAYNENT ZNSTRUCTZONS
Accoun* No. 51605-~1 Da~e 07-17-1995 To insure proper credit to your account, ted
PART
Established
Accoun* Balance 5,625.85
Percen~ Taxable X 16.667
Aeoun~ SubSec~ ~o Tax 60~.52
Tax Ra~e X . Oq5
Potential Tax Due 27.19
(2) copies of this notice must accompany your
Payment to the Register of Hills. Hake check
payable to: "Register of Hills, Agent".
NOTE: ~f tax payments ara made eithin three
($) months of the decedent's date of death,
you may deduct a SZ discount of the tax due.
Any inheritance tax due ~ill become delinquent
nine (9) months after the date of death.
CHECK~
ONE
8LOCK
ONLY
A. [] The above information and tax due is correct.
1. You may choose to remit Payment to the Register of Hills eith ted copies of this notice to obtain
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Hills and an official assessment ~iil be issued by the PA Department of Revenue.
B. [] The above asset has been or ~ill be reported and tax paid eith the Pennsylvania Znheritance Tax return
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 [] and/ar PART [] belme.
PART If you indicate a differen~ ~ax ra~e~ pZease s~a~e your
relationship ~o deceden~:
TAX RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Da~e Established I
2. Accoun~ Balance 2
3. Percen~ Taxable 3. ~
q. Aeoun~ SubSec~ ~o Tax q
S. Debts and Deductions $_ -
6. Aeoun~ Taxable 6_.
7. Tax Ra~e 7 X
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZM~q
PAYEE
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line ; of Tax Computation) $
Under penel~:ies of/p~r.~ury, I declare that ~he facts T have reported above are ~:rue, c~
TAXP YE GNATURE ' N~EP~O~NE NLii E~/'-- ~ ~>0 C/ ~
GENERAL INFORHATION
1. FAILURE TO RESPOND #~LL RESULT IN AN OFFICIAL TAX ASSESSHENT 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 decedent's name was added as a matter of convenience.
~. Accounts (including those held between husband and wife) which the decedent put in joint names aithin one year prior to
death are fully taxable as transfers.
5. Accounts established jointly betaeen husband and aife 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 INSTRUCT[OHS - PART ! - TAXPAYER RESPONSE
l. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed, place an
in block "A" of Part I of the "Taxpayer Response" section. Sign tad 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 will issue an official assessment
(Form REV-15~8 EX) upon receipt of the return from the Register of
Z. BLOCK B - If the asset specified on this notice has been or will ba reported and tax paid aith the Pennsylvania Inheritance
Tax Return filed by the decadent's representative, place an "X" in block "B" of Part 1 of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dept 280601, Harrisburg, PA 171ZB-060Z in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and
according to the instructions below. Sign tad copies and submit them with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-1S~B EX) upon receipt
of the return from the Register of Wills.
TAX RETURN - PART Z - TAX COHPUTATION
LINE
1. Enter the date the account originally was established or titled in the manner existing at data of death.
NOTE: For a decedent dying after 1Z/IZ/BZ: Accounts ahich the decedent put in joint names within one (1) year of death are
taxable fully as transfers. However, there is an exclusion net to exceed $5,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (ex) appears before your first name in the address portion of this notice, the $5,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
5. Tho percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the decedsnt's death:
1 DIVIDED BY TOTAL NURBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT OWNERS SURVIVING JOINT OWNERS
Example: A joint asset registered in the name of the decedent and two other persons.
! DIVIDED DY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7X (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 SURVIVING JOINT X 100 = PERCENT TAXABLE
ORNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established aithin one year of death by
the decedent.
1 DIVIDED DY Z (SURVIVORS) = .50 X 100 = SOX (TAXABLE FOR EACH SURVIVOR)
~. The amount subject to tax (line ~) is determined by multiplying the 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 q).
'.ate tax rate (line 7) as determined beloa.
7. Enter the app
Da~e of D-~-~:h Spo,,=m Lineal Sibling ] Collateral
07/01/9q '~o 12/$1/9q
01/01/95 ~o 06/30/00 OX 6X
07/01/00 ~o proson~ OX q.BX~ 12X
younger at
xThe tax rate imposed ¢
death to or far the usa of a natural parent, an adoptive parent, or a stepparent 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 and 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 least one parent in common aith the decedent, ahether by blood
or adoption. The "Collateral" class of heirs includes al1 other beneficiaries.
CLAIMED DEDUCTIONS - PART $ DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions are determined as folloas:
A. You legally are responsible for payment, ar 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 ~urnish proof of payment.
C. Debts being claimed must be itemized fully in Part 5. If additional space is needed, use plain paper 8 I/Z" x 11". Proof of
payment Bay 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 0O2672
MYERS WAYNE S
22 CARDINAL DRIVE
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 177-16-1831
FILE NUMBER: 2103-0479
DECEDENT NAME: MYERS GRACE E
DATE OF PAYMENT: 06/1 1/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 09/30/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03111025 J $2.89
REMARKS:
WAYNE S MYERS
TOTAL AMOUNT PAID:
$2.89
SEAL
CHECK# 1925
INITIALS: AC
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
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 002671
MYERS WAYNE S
22 CARDINAL DRIVE
CARLISLE, PA 17013
........ fold
ESTATE INFORMATION: SSN: 177-16-1831
FILE NUMBER: 2103- 0479
DECEDENT NAME: MYERS GRACE E
DATE OF PAYMENT: 06/1 1/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 09/30/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03111027 I $27.19
REMARKS:
WAYNE S MYERS
TOTAL AMOUNT PAID:
$27.19
SEAL
CHECK# 1924
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDTVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRTSBURG, PA 17128-0601
WAYNE S NYERS
22 CARDINAL DR
CARLISLE
PA 17015
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTZCE OF ZNHERTTANCE TAX
APPRAISEHENT. ALLO#ANCE OR DISALLO#ANCE
OF DEDUCTTONS, AND ASSESSNENT OF TAX ON
.. JOINTLY HELD OR TRUST ASSETS
DATE 09-29-2005
ESTATE OF MYERS
DATE OF DEATH 09-$0-2002
,!-~ - - _ FILE NUMBER Z1 05-0479
' COUNTY CUMBERLAND
SSN/DC 177-16-1831
ACN 03111025
Amoun't Rem/~'ted
REV-iS48 EX &FP (OI-OS)
GRACE E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
~_T..~ THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV- lS48 ' ........
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS
~ATE 09-Z9-2003
ESTATE OF MYERS
GRACE
E DATE OF DEATH 09-30-2002
COUNTY CUMBERLAND
FILE NO. 21 03-0q79 S.S/D.C. NO. 177-16-1831 ACN 03111025
TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORMATZON
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 53109-00
TYPE OF ACCOUNT: ( ~ SAVINGS ( ) CHECKING ( ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 05-10-1978
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
$85.1q
X 0.166
6q.19
- .00
6q.19
X .~5
2.89
TAX CREDITS:
PAYHENT RECEIPT ~ DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID
06-11-2003 CD002672 .00
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.**
AMOUNT PAID
2.89
TOTAL TAX CREDIT ~---
BALANCE OF TAX DUE/
INTEREST AND PEN. /
TOTAL DUE /
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADD: TONAL INTEREST. ~
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" [ CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTTONS. )
2.89
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit mith your payment to the Register of Mills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF BILLS, AGENT.
REFUND (CR): A refund of a tax credit, ahich mas not requested on the tax return, amy be requested by completing an "Application
for Refund of pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available et the Office of
the Register of Mills, any of the Z$ Revenue District Offices or by ceiling the special Z4-hour ans~aring service
for fores ordering: 1-B00-562-Z050; services for taxpayers aith special hearing and or speaking needs:
1-800-447-5020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may ob~ect 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-lOZI, OR
--electing to have the matter determined et the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADH/N-
ZSTRAT/VE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
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. 180601, 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.
Zf any tax duo is paid within three (3) calendar months after the decedent's death, a five percent
discount of the tax paid is allowed.
The lex tax amnesty non-participation penalty is computed on the totml 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 sase 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 per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January 1, 1981 will bear interest at a rata which will vary from
The applicable
calendar year to calendar year with that rate announced by the PA Department of Revenue.
interest rates for 1981 through 2003 are: Interest Daily
Interest Daily Interest Daily
Year Rate Factor. Yea__r Rate Factor Year Rate Factor
1981 ZOZ ,000546 1987 9X .000247 1999 7Z .000191
1983 16Z .000458 1988-1991 11Z .000501 ZOO0 8Z .000119
1984 llZ .000501 1991 9Z .000247 ZOO1 9Z .000247
1985 132 .000556 1993-1994 7Z .000192 ZOOZ 6Z .000164
1986 10Z .000274 1995-1998 92 .000147 200~ 5Z .000157
--Interest is calculated 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 (153 days
beyond the date of the assessment. If payment is made after the interest computation date shown an the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DZVTSION
DEPT. 280601
HARRTSDURG., PA 17118-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTZCE OF /NHERITANCE TAX
APPRAXSEHENT, ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
COUNTY
WAYNE S MYERS SSN/DC
22 CARDINAL DR ACN
CARLISLE PA 17015
REV-Ig,i8 EX AFP (02-05)
DATE 09-29-2005
ESTATE OF MYERS GRACE E
DATE OF DEATH 09-$0-2002
FILE NUMBER 21 05-0~79
CUMBERLAND
177-16-1831
05111027
~ Amoun~ Remi~*ed
HAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
~.T._~_N_~__T.H. ZS LZNE ~ RETAZN LOWER PORTZON FOR YOUR RECORDS *-~
NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLOWANCE OR DISALLOWANCE OF
DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 09-29-2005
ESTATE OF NYERS
GRACE E DATE OF DEATH 09-50-2001
COUNTY CUMBERLAND
FILE NO. 21 05-0~79 S.S/D.C. NO. 177-16-1851
TAX RETURN WAS: (X) ACCEPTE~FILED C ) CHANGED
dOZNT OR TRUST ASSET ZNFORNATZON
FINANCIAL INSTITUTION: MENDERS 1ST FCU ACCOUNT NO.
TYPE OF ACCOUNT:
DATE ESTABLISHED
ACN 05111027
51605-~1
( ) SAVINGS ( ) CHECKING ¢ ) TRUST ( ~ TIME CERTIFICATE
07-17-1995
Account Balance 3,625.85
Percent Taxable X 0.166
Amoun~ Subject ~o Tax 60~.$2
Debts and Deduc~Aons - .00
Taxable Amoun~ 60~.$2
Tax Ra~e X .~5
Tax Due 27.19
NOTE:
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
CD002671
DISCOUNT (+) -
INTEREST/PEN PAID (-)
.00
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SU~HIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
A~OVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
AMOUNT PAID
27.19
TOTAL TAX CREDIT
?ALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDI' ~ONAL INTEREST
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. ·
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. ~
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
27.19
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S.
Section 91q0).
Detach the top portion of this Notice and submit ,ith your payment to the Register of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit, ehich was not requested on the tax return, may be requested by completing an 'Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131:5). Applications are available at the Office of.
the Register of Hills, any of the 2:5 Revenue District Offices or by calling the special Iq-hour answering service
for fores ordering: 1-800-:562-2050; services for taxpayers aith special hearing and or speaking needs:
1-800-q47-:50ZO (TT only).
OBJECTIONS: 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. ZBIOZ1, Harrisburg, PA 171ZB-lOZ1,OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN- of Revenue,
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should ba addressed in writing to: PA Department
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, DEPT. ZB0601, 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.
DISCOUNT: If any tax due is paid within three (:5) calendar months after the decadsnt's death, a five percent
discount of the tax paid is allowed.
PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 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 ties period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day
from the data of death) to the date of payment. Taxes which became delinquent before January 1, 19BI
bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .000164.
Alt taxes which 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 1982 through 2003 are: Interest Daily
Interest Daily Interest Daily
Year Rate Factor .. Yea___.r Rata .. Factor .
Year Rata Factor.. __
19BI ZOZ .000548 1987 97. . O00Z47 1999 77. .00019Z
1983 16Z .00043B 1988-1991 Il;( .000:501 ZOO0 87. .000219
1984 117. .000:501 1992 97. .000Z47 ZOO1 9Z .000Z47
1985 l:sZ .000:556 199:5-199~, 72 .000192 gOO2 6;( .000164
1986 lex .000274 1995-199B 9Z .000247 200:5 AZ .0001:57
--Xnterast is calculated as folXows:
INTEREST = BALANCE OF TAX UNPA/D X NUlqBBR OF DAYS DELTNQUENT X DAXL¥ 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.
BUREAU OF INDIVIDUAL TAXES
ZHHERTTANCE TAX DTVTSTON
DEPT. 280601
HARRISBURG,, PA 17128-0601
HERLE S HYERS
150 N COLLEGE ST
CARLISLE
COHHONgEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTICE OF ZNHERZTANCE TAX
APPRAZSEMENT. ALLONANCE OR DZSALLOHANCE
OF DEDUCTZON~, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 02-16-200q
ESTATE OF HYERS
DATE OF DEATH 09-$0-2002
FILE NUNBER
_COUNTY
FEB 13 P 3:3~SN/DC
ACN
21 05-0q79
CUMBERLAND
177-16-1851
0511102~
Amoun~
REV-l~li8 EX AFP C01-03)
GRACE E
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF gILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~- RETAIN LOgER PORTION FOR YOUR RECORDS ~
~-: ~ ~-~ - ~- -~ ~- -~ ~-~ ~3- ...................................................................................
NOTICE OF ZNHERZTANCE TAX APPRAZSENENT~ ALLOgANCE OR DZSALLOgANCE OF
DEDUCTZONS~ AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-16-200~
ESTATE OF HYERS
GRACE E DATE OF DEATH 09-50-2002 COUNTY CUHBERLAND
FILE NO. 21 05-0~79 S.S/D.C. NO. 177-16-18~1 ACN 0511102~
TAX RETURN gAS: eX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORNATZON
FINANCIAL INSTITUTION: HEHBERS 1ST FCU ACCOUNT NO. 55109-00
TYPE OF ACCOUNT: ¢~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 05-10-1978
Accoun~ Balance ~85.1q
Percent Taxable X 0.166
Amoun~ Sub~ec~ ~o Tax 6~.19
Debts and Deductions - .00
Taxable Amoun~ 6~.19
Tax Ra~e X .00
Tax Due .00
TAX CRED'rTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
gITH YOUR TAX PAYMENT TO THE
REGISTER OF gILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF gILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THZS DATE, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1,, NO PAYMENT ZS REI~UZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" { CR),, YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
.00
.00
.00
.00
PURPOSE OF
NOT~CE~
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act) Act Z$ of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of #ills printed on the
reverse side.
-- Make check or money order payable to: REGISTER DF RILLS, 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 and Estate Tax" (REV-1315). Applioations are avaiZable at the Office of
the Register of Rills, any of the Z$ Revenue District Offices or by calling the special 24-hour answering service
for fores ordering: 1-800-56Z-2050; services for taxpayers aith special hearing and or speaking needs:
1-800-447-$0Z0 (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. ZBZOZ1, Harrisburg, PA 17ZZ8-1021, 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. lB0601, Harrisburg, PA 17128-0601
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 aithin three (3) calendar months after the decedent's death, a five percent (SI)
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 and of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in tho the same time period as you would appeal the tax and interest
that has been assessed es indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day
free the date of death, to the date of payment. Taxes which became delinquent before January l, 1982
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164.
Al1 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 ZO0~ are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 1987 9Z .000247 1999 7Z .00019Z
1985 16Z .000438 1988-1991 llZ .000301 ZOO0 8Z .O00Z19
1964 11Z .OOO~01 199Z 9Z ,OOOZ47 ZOO1 9Z .000247
1985 132 .000556 1995-1994 7Z .00019Z ZOOZ 6Z .000164
1986 IOZ .000Z74 1995-1998 9Z .000247 2003 5Z .000137
--Xnterast is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation data shown on the
Notice, additional interest must ba calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 171ZB-0601
MERLE S MYERS
150 N COLLEGE ST
CARLISLE
COHMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF' INHERTTANCE TAX
APPRATSEHENT. ALLONANCE OR DISALLO#ANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
¼:~ ;';~F~:_/-'; i~i~ C~ DATE 02-16-2004
' , ~' ¢]iilS ESTATE OF HYERS
DATE OF DEATH 09-~0-2002
FILE NUH~ER
'~ FEB 13 P 3 30 COUNTY
SSN/DC
ACN
~O., PA
Cumberland ~'''
21 05-0479
CUMBERLAND
177-16-1851
05111026
REV-~.6¢8 EX AFP [01-05)
GRACE E
Amount: Rem/~:~:od
HAKE CHECK PAYABLE AND REMIT PAYHENT 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
DEDUCTZONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-16-2004
ESTATE OF MYERS
GRACE
E DATE OF DEATH 09-50-2002 COUNTY CUMBERLAND
FILE NO. 21 05-0479 S.S/D.C. NO. 177-16-1851 ACN 051110Z6
TAX RETURN WAS: iX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 51605-41
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TINE CERTIFICATE
DATE ESTABLISHED 07-17-1995
Accoun~ Balance $,625.85
Percen~ Taxable ~ 0.166
Amoun~ Subjec~ to Tax 604.$Z
Debts and Deduc~/ons - .00
Taxable Amoun~ 60~.$Z
Tax Ra~e ~ .00
Tax Due .00
TAX CREDZTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
NITH 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 NUH~ER INTEREST/PEN 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 PAYHENT ZS RE;iUZRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
REFUND CCR):
OBJECTIONS:
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 tha 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 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 Inharitanca and Estate Tax" (REV-ISIS). Applications are available at the Office of
the Register of NiIIs, any of the Z3 Revenue District Offices ar by ceiling the speciaI gq-hour answering service
for fores ordering: 1-800-36Z-ZO50; services for taxpayers with specie! hearing and or speaking needs:
1-800-qfi7-3020 (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 Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBiOZ1, Harrisburg, PA 171Z&-lOZ1, 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 eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. ZBOBO1j Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the book[et "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid eithin three (3) calendar months after the dacedant's deathj a five percent
discount of the tax paid is allowed.
Tha 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 tho 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 es indicated on this notice.
Interest is charged beginning with first day of dalinquancy, or nine (9) months and one (1) day
free the date of death, to the date of payment. Taxes which became delinquent before January I, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate ehich will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 196Z through 2003 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
198Z ZOZ .O005qB 1987 9Z .0002q7 1999
1983 16Z .00045B 1988-1991 11Z .000301 2000
1984 11Z .000301 1992 9Z .O00Zq7 2001
1985 X~Z .000356 1993-199q 7Z .00019Z 200Z
1986 log .000Z74 1995-1998 9Z .000247 ZOO3
--Interest is calculated as follows:
Interest Daily
Rate Factor
7Z .O0019Z
8Z ,000Z19
92 .000Z47
6Z .O0016q
SZ .000137
--Any Notice issued after the tax becomes delinquent will refXact an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date shown on the
Notice, additionaX interest must be calcutated.
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR