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HomeMy WebLinkAbout01-0157 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OEPT. 2B0601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MICHAEL MCSHERRY 1605 AIRPORT DRIVE MECHANICSBURG, PA 17050 ---~---- fold ESTATE INFORMATION: SSN: 292-22-8170 FILE NUMBER: 2101-0157 DECEDENT NAME: RIFE PAULINE N DATE OF PAYMENT: 12/20/2005 POSTMARK DATE: 12/19/2005 COUNTY: CUMBERLAND DATE OF DEATH: 01/24/2001 NO. CD 006127 ACN ASSESSMENT CONTROL NUMBER AMOUNT 03003533 I $20,000.00 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: CHECK# 2095 SEAL INITIALS: MW RECEIVED BY: REGISTER OF WILLS $20,000.00 GLENDA FARNER STRASBAUGH REGISTER OF WILLS November 14, 2007 Glenda Farner-Strasbaugh Register of wills and Clerk of Orphans' Court One Courthouse Square Carlisle, PA 17013 ~ (") ~ i~n ~ ~IW &: W~ .. ~ :jl ~ RE: Estate of Pauline Rife, Deceased Answer to Petitioner's Appeal Orphans' Court Division File No. 2101-0157 Dear Ms. Farner-Strasbaugh: Enclosed for filing please find an original and one copy of the Petitioner's Answer to New Matter, in the above-captioned matter. Please file the original, time-stamp the copy and return it to me. Thank you for your consideration. Please contact me if you have any questions or concerns. VerY truly yours, ~J~ Gary L. Henline 32 Shamrock Circle Westminster, MD 21157 410-857 -5869 717-770-0170 (work) Enclosures cc: Thomas J. Gohsler, Counsel R '..r,':- I; . l..h c') ~!:~ ~~ (~r1 f11 ~.."l1 CJ C>'S r~ ., ..c'- :':':~1 C") ..... rn t- ".-~ ~-''?~.'':~(l IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA INRE: ESTATE OF PAULINE RIFE, DECEASED ORPHANS' COURT DIVISION NO 2101-0157 ~ 9 20 a ~ll ;.G ?2~~ ;: if ~ -0 N AND NOW, this 14 ~ day of November, 2007, the Petitioner, Gary L. Henline, I.IJ ANSWER TO NEW MATTER TO THE HONORABLE JUDGE OF SAID COURT: responds to the new matter of the Commonwealth of Pennsylvania, Department of Revenue, (hereinafter "Department") and its counsel, as follows: 1. Petitioner respectfully submits the August 8, 1984 Stock Purchase Agreement for M. F. Rockey Moving Company, a Delaware Corporation, between Pauline Rife and Petitioner. (See Attached Exhibit A) 2. Petitioner agrees that an appeal was filed on or about December 31, 2003 of the Decision and Order issued on or about December 22,2003. 3. The Petitioner denies citation for the delinquency of the probate estate that was insufficient, was correct. -0 ~-n ':J..l '.'") (~ ';-') (,~\'~~~ '-::;:;.; <.i ... t'- ) _\ ''''n \:'"D. \-:J ). ,I "-~ "-,~ (.-' ' ...h -n ::i;6 <"'- fT' r.-' .~ .... ') '~'f 1 4. Petitioner has received the Decision and Order dated September 18, 2007, but denies the tax liability. An appeal of the Decision and Order was filed on October 5, 2007. (See Attached Exhibit B) 5. Petitioner denies that the reduced amount is an accurate assessment of current delinquency. 6. Petitioner does not dispute the transfers were made to the M. F. Rockey Moving Company, a Delaware Corporation. 7. Petitioner admits to holding an ownership interest in M. F. Rockey Moving Company at the time of the taxable transfers, but denies benefiting directly from the transfers. 8. Petitioner denies receiving a direct benefit as the assets purchased were at the direction of Frederick Rife, and the agreement of Pauline Rife, who both held an ownership interest. Petitioner did not have the ability to veto those decisions for the purchases made by either Frederick Rife or Pauline Rife. (See Attached 2000 Agreement-- Exhibit C) 9. Petitioner denies any direct benefit as assets were purchased and titled to M. F. Rockey Moving Company, a Delaware Corporation, and not titled in Petitioner's name. 10. Petitioner denies any liability to the estate as the Estate of Frederick Rife has already been paid in full in accordance to the Stock Purchase Agreement. (Exhibit A). -2- WHEREFORE, Petitioner, Gary L. Henline, respectfully requests that this court sustain his appeal and dismiss Department's New Matter with prejudice. Date: No\! cm~ ftJilr) ~(/? ~~.~ 39 Shamrock Circle Westminster, MD 21157 410-857 -5869 717-770-0170 (Work) -3- IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF PAULINE RIFE ORPHANS' COURT DIVISION DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE I hereby certify that I am this It{ +-h day of NblJEnthei<.. ,2007, serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satifies the requirements of PA Orphans' Court Rules: SERVICE BY FIRST CLASS MAil ADDRESSED AS FOllOWS: Thomas J. Gohsler, Esq. PA Dept. of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 ~~,~ Gary . Henline 39 Shamrock Circle Westminster, MD 21157 EXHIBIT A M. F. ROCKEY MOVING CO. STOCK PURCHASE AGREEMENT This is an Agreement executed on AD~CJ'5:.T <:z ~ (qx'~ . between M. F. Rockey Moving Co., a Delaware corporation, , l> herein~fter called "the Corporation," and Pauline N. Rife and Gary L. Henline, hereinafter sometimes referred to collec- tively as "the shareholders," and each singly as "a shareholder." WIT N E SSE T H : The shareholders own capital stock (hereinafter referred to as "Shares"} of the Corporation as indicated on Exhibit A, and they and the Corporation desire the stock to remain " closely held in order to promote harmonious management of the Corporation's affairs. Therefore, the shareholders and the Corporation agree as follows: 1. Purchase Obligation ,Upon Death. 1.1 Except as provided in paragraph 1.3, upon the death of any shareholder, his estate shall sell, and the Corporation shall purchase, the Shares which were owned by the deceased shareholder at his death for the price and upon the other terms hereinafter provided. 1.2 To the extent that the Corporation is pre- vented by law from purchasing any Shares owned by the deceased shareholder's estate, the surviving share- holder shall purchase all or such portion of such. Sha~es from the deceased shareholder's estate and the ~ . latter shall sell the same for the price and upon the other terms hereinafter provided. 1.3 Upon the death of Pauline N. Rife, her estate shall sell, and Gary L. Henline shall purchase, two shares of voting common stock in the Corporation, to produce the result that followang Pauline N. Rife's death, Gary L. Henline will own fifty-one percent (51%) of the total voting common stock in'the Corporation. Any other Shares owned by Pauline N. Rife at her death shall, to the extent such Shares would not be transferred to Frederick D. Rife upon distribution of her estate, be transferred pursuant to paragraph 1.1. However, the shareholders hereby agree that as a condition precedent to the transfer of any Shares to Frederick D. Rife, Frederick D. Rife shall agree to become a party to this Agreement. - 2 - 2. Option Upon Voluntary Transfer and Option/Obligation Upon Termination of Employment. 2.1 If a shareholder intends to transfer Shares of which he is owner to any person other than the Corporation, he shall give 60 days' written notice to th~ Corporation and the remaining shareholder. Any such notice of a shareholder's intention to transfer Shares shall also state (i) the number of Shares to be transferred, (ii) the name, business and residence address of the proposed transferee, (iii) whether or not the transfer is for a valuable consideration, 7 and, if so, the amount of the consideration and the other terms of the sale. 2.2 Within 60 days of the Corporation~sreceipt of any such notice, the Corporation may exercise the option to purchase all or any portion of the Shares which a shareholder proposes to transfer for the price and upon the other terms hereinafter provided. If the Corporation does not exercise its option to purchase all or any portion of such Shares, the remaining shareholder within 70 days of the Corporation's receipt of the notice, may exercise an option to purchase such Shares. 2.3 The Corporation and the remaining share- holder must in the aggregate exercise their options - 3 - to purchase all of the Shares proposed to be trans- ferred or forfeit their options. 2.4 If a shareholder's employment with the Corporation is terminated, either voluntarily or involuntarily, for any reason whatsoever, within 60 ~ ~ . days of such termination, the Corporation may exer- cise the option to purchase all of the Shares of said shareholder for the price and upon the other terms hereinafter provided, except however that if the employment of any shareholder is terminated involun- tarily without cause, then the Corporation, within 60 days of such termination, shall have the obligation to purchase all of the shares owned by the terminated shareholder for the price and upon the terms herein- after provided. In the event the Corporation has an option to purchase shares pursuant to this paragraph 2.4, and the Corporation does not exercise its option to purchase all the Shares, the remaining shareholder, within 70 days of the termination of employment, may exercise an option to purchase all the Shares. 2.5 If a shareholder who proposes to transfer Shares or whose employment has been terminated dies prior to termination of the closing of the sale and purchase contemplated by this paragraph 2, his Shares - 4 - shall be the subject of sale and purchase under para- graph 1. 2.6 The foregoing provisions of this paragraph 2 notwithstanding, should Pauline N. Rife desire to' transfer Shares to Frederick D. Rife, either during ~ ~ her life or at her death, she may so transfer the Shares, and the Corporation and remaining shareholder shall have no option or obligation to purchase such shares, if Pauline N. Rife shall, as a condition pre- cedent to such transfer to Frederick D. Rife, sell two Shares of voting common stock in the Corpora&ion to Gary L. Henline, to produce the result that at the time of such transfer to Frederick D. Rife, Gary L. Henline shall own fifty-one percent (51%) of the total voting common stock in the Corporation, and further, if Frederick D. Rife shall, as a condition precedent to his receipt of said Shares, agree to become a party to this Agreement. The sale of the Share to Gary L. Henline shall be for the price and upon the other terms hereinafter provided. 3. Option Upon Involuntary Transfer. If other than by reason of a shareholder's death Sha~e5 are transferred by operation of law to any person other than the Corporation (such as, but not limited to, a shareholder's trustee in - 5 - bankruptcy; a purchaser at any creditor's or court sale; the guardian or conservator of an incompetent shareholder; or, a shareholder's spouse or former spouse, pursuant to an order or agreement covering equitable distribution), the Corporation or the remaining shareholder, within 70 days of the Corporation's receipt of actual notice of the transfer, may exercise an option to purchase all but not less than all of the Shares so transferred, in the same manner and upon the same terms, as provided in paragraph 2, with respect to Shares proposed to be transferred. 4. Exercise of Options and Effect of Non-Exercise of Options. 4.1 The Corporation and the remaining share- holder who exercise the purchase option granted in paragraphs 2 or 3 shall do so by delivering written notice of their exercise of the options within the times provided in said paragraphs, to the proposed transferor in case of a paragraph 2 option, or to the transferee in the case of a paragraph 3 option, and to the other shareholder in either case. 4.2 If the purchase options are forfeited or not exercised in compliance with paragraphs 2 or 3, then in the case of a proposed transfer under paragraph 2, the Shares may be transferred within ten - 6 - ." days after the expiration of the 70-day option period to the transferee named in the notice required by paragraph 2, and upon the terms therein stated, free of the terms of this Agreement1 and, in the case of "a transfer of Shares under paragraph 3, the Shares, ~ ~ after the expiration of the 70-day option period granted under paragraph 3, shall in the hands of the transferee, be free of the terms of this Agreement. 4.3 If in the case of a paragraph 2 transfer, the transfer is not upon the terms or is not to the transferee stated in the notice required of the transferring shareholder by paragraph 2, or is not within the aforesaid ten-day period, or the transferor, after the transfer, reacquires all or any portion of the transferred Shares, the Shares transferred shall remain subject to this Agreement as if no transfer had been made. 4.4 A proposed transferor of shares under paragraph 2 or a transferee of shares under paragraph 3, either, or both, as a shareholder or director of the Corporation, shall vote in favor of the Corpora- tion's exercise of the purchase "options granted to it by this Agreement at any meeting of shareholders or directors called for such purpose, unless the purchase - 7 - - 8 - and the purchase price, may, at the option of the Corporation, be deferred for not more than ten (10) years. If the purchase of Shares results from any reason other than the death of a shareholder, an a~Gunt not exceeding ninety percent (90%) of the purchase price to be paid by each purchasing party . may, at the option of such purchasing party, be deferred for not more than twenty (20) years. The provisions of this subparagraph notwithstanding, the purchasing party shall have the right to prepay the purchase price at any time without penalty. 8.2 The deferred portion of the purchase price shall be paid in equal monthly installments. Interest shall also be paid each month, on or before the last business day thereof, on the unpaid balance of the purchase price as of the end of such month, at a rate equal to the 26 week United States Treasury Bill interest rate. Such rate shall be adjusted the first day of February and August of each year during which installment payments under this Agreement are due, in order to reflect the then current 26 week United States Treasury Bill rate. 8.3 The deferred portion of the price shall be evidenced by the promissory note of each purchasing - 9 - '-' party made payable to the order of the selling party. The note of a purchasing party shall be in substan- tially the form as that set forth in Exhibit C. 8.4 If the maker of the note is the Corporation, the~note shall be unsecured, but the note shall be guaranteed by the remaining shareholder and his spouse, if married, in substantially the form of that set forth in Exhibit C-l, and all Shares owned by the remaining shareholder, excepting those purchased by the shareholder and required to be pledged as pro- vided in paragraph 8.5 shall be pledged to the payee of the note to secure the payment of the guaranty. 8.5 If the maker of the note is a shareholder, the note'shall be signed also by the shareholder's spouse, if married, and the shareholder shall pledge, to the payee of the note, the Shares purchased by the shareholder plus any Shares he owns which are not pledged under the provisions of paragraph 8.4, and the form of the note set forth in Exhibit C shall contain, as an additional paragraph immediately pre- ceding the signature line, the supplementary paragraph also set forth in Exhibit C. - 10 - 9. The Closing. Unless otherwise agreed by the parties, the closing of the sale and purchase of Shares shall take place at the general offices of the Corporation. 9.1 In the case of a purchase of Shares from-a d~~eased shareholder's estate under paragraph 1, the closing shall take place within sixty (60) days after the appointment of a personal representative for the deceased shareholder's estate. In the case of a purchase of Shares under paragraph 2 or 3, the closing of the sale and purchase shall take place within sixty (60) days after the involuntary termina- tion without cause of the shareholder's employment or within sixty (60) days after the delivery to the sellirtg'shareholders of written notice by the last of the purchasing party or parties to deliver such notice of its, his or their exercise of the option or options to purchase the selling shareholder's Shares. 9.2 Upon the closing of the sale and purchase, the selling and purchasing parties shall execute and deliver to each other the various documents which shall be required to carry out their undertakings hereunder including the payment of cash, the execu- tion of promissory notes and the assignment and delivery of stock certificates. Upon the closing the - 11 - selling shareholder shall deliver to the Corporation his resignation and that of his nominees, if any, as officers and directors of the Corporation and any of its subsidiaries. ~ 9.3 The sale and purchase of Shares which the ~ surviving or remaining shareholder is to purchase shall take place immediately prior to the sale and purchase of Shares, if any, which the Corporation is to purchase. 10. Legend on Certificates 10.1 All Shares now or hereafter owned by the shareholders shall be subject to the provisions of this Agreement and the certificates representing same shall bear the following legend: The sale, transfer or encumbrance of this certif~cate is subject to an agreement dated ikLK.I.)<::::T $( , 1984, among the Corporation and all of its shareholders. A copy of the agreement is on file in the office of the Secretary of the Corporation. The agreement provides, among other things, for certain obligations to sell and to purchase the shares of stock evidenced by this certificate, for a designated purchase price. By accepting the shares of stock evidenced by this certificate the holder agrees to be bound by said agreement. 11. Changes in the Corporation'.s.Equity Structure. The equity structure of the Corporation, as it exists on the date of this Agreement, shall not be altered except by the unanimous " - 12 - agreement of the shareholders, and if the equity structure is so altered, it shall be done on a pro rata basis. 12. Right of First Refusal. 12.1 So long as Gary L. Henline shall remain.a- sha~eholder of the Corporation, he shall have a right ~ of first refusal to purchase that real estate owned by Pauline N. Rife and commonly known as the office and warehouse facilities, at 2240 Gettysburg Road, Lower Allen Township, Camp Hill, Pennsylvania. Should Pauline N. Rife ever desire to transfer said real estate at any time during which Gary L. Henline is a shareholder of the Corporation, she shall first provide Gary L. Henline with written notice of her intention to transfer the property. Within sixty (60) days of Gary L. Henline's receipt of said writ- ten notice, he shall have the exclusive right to purchase said real estate for the price and upon the terms hereinafter provided. In the event Gary L. Henline releases in writing his right of first refu- sal or the time period for exercising his right of first refusal has expired, Pauline N. Rife shall be free to convey her interest in said real estate free and clear of the terms of this paragraph. If however, the right of first refusal is exercised - 13 - affirmatively, the purchase price of said real estate shall be the appraised fair market value at the time of the exercise of the right of first refusal. The fair market value of said real estate shall be deter- min~d by an MIA appraiser selected by the acquiring ~~ party, with the expense of the appraisal being borne by the acquiring party. In the event either party should desire a second appraisal, they shall have the right to obtain one at their own expense, and if the parties are thereafter unable to agree on a purchase price, the purchase price shall be resolved by an arbitrator pursuant to arbitration proceedings con- ducted in Harrisburg, Pennsylvania, under the rules then obtaining of the American Arbitration Association. 12.2 Unless otherwise agreed by the parties, the closing of the sale and purchase of the real es- tate shall take place within ninety (90) days of Gary L. Henline's exercise of the right of first refusal. 12.3 The provisions of paragraph 12.1 notwith- standing, the right of first refusal shall be inapplicable to a transfer, whether by way of sale, gift or devise, of the subject real estate to Frederick D. Rife. However, should Pauline N. Rife so transfer such real estate to Frederick D. Rife, - 14 - the shareholders shall take such action or actions as may be necessary to insure that the real estate, while owned by Frederick D. Rife, shall remain sub- ject to Gary L. Henline's right of first refusal . under the terms of this paragraph 12. ~ ~ 12.4 This Agreement or a memorandum hereof may be filed or recorded by Gary L. Henline in the Office of the Recorder of Deeds for Cumberland County, Pennsylvania. 13. Termination 13.1 This Agreement and all restrictions on stock transfer created hereby shall terminate on the occurrence of any of the following events: (a) The bankruptcy or dissolution of the Corporation. (b) The other shareholder's becoming the owner of all of the Shares of the Corporation, which are then subject to this Agreement. (c) The execution of a written instru- ment by the Corporation and all of the shareholders who then own.Shares subject to this Agreement which terminates the same. - 15 - 13.2 This Agreement shall also terminate upon the death of all of the shareholders within a period of 30 days of each other, in which case, the termina- tion shall be effective as of the day preceding the" da~~of the death of the first shareholder to die, and the Shares owned by any deceased shareholder's estate shall be owned free of the terms of this Agreement. 13.3 The termination of this Agreement for any reason shall not affect any right or remedy existing hereunder prior to the effective date of termination hereof. 14. Insurance on Shareholders' Lives. The Corporation may insure or partially insure, its promise in this Agreement made to purchase from a shareholder's estate, the Shares which he owned prior to his death. Therefore, the Corporation may purchase, and be the owner and beneficiary of, insurance poli- cies on the life of any shareholder. Should the Corporation purchase such insurance on the life of said shareholder, such insurance shall be set forth on Exhibit D of this Agreement. 15. General Provisions. 15.1 This Agreement shall be construed pursuant to the laws of the Commonwealth "of Pennsylvania. 15.2 The Shares are unique chattels and each party to this Agreement shall have the remedies which - 16 - are available to him or it for the violation of any of the terms of this Agreement, including, but not limited to, the equitable remedy of specific performance. 15.3 All notices provided for by this Agreement s~~ll be made in writing (1) either by actual deli- very of the notice into the hands of the parties thereunto entitled, or (2) by the mailing of the notice in the u.s. mails to the last known address of the party entitled thereto, registered mail, return receipt requested. The notice shall be deemed to be received in case (1) on the date of its actual receipt by the party entitled thereto and in case (2), on the date of its mailing. l5~4 Titles to paragraphs are for information purposes only. 15.5 This Agreement is binding upon and inures to the benefit of the Corporation, its successors and assigns and to the shareholders and their respective heirs, personal representatives, successors and assigns, and the shareholders by the signing hereof direct their personal representatives to open their estates promptly in the courts .of proper jurisdiction and to execute, procure and deliver all documents, including, but not limited to, appropriate orders of - 17 - the Court of Common Pleas, Probate Division and estate and inheritance tax waivers, as shall be required to effectuate the purposes of this Agreement. 16. Gender. Unless the context indicates otherwise, any use of the masculine gender herein shall also include the tt feminine gender. 17. Resolution of Unresolved Questions. If ever there arises an issue for decision by a vote of the Shares of the Corporation which issue cannot be decided by such a vote because of a deadlock in the voting of such shares, such issue shall be resolved by an arbitrator pursuant to arbitration proceedings conducted in Harris- burg, Pennsylvania, under the rules then obtaining of the American Arbitration Association, the procedures for which arbitration can be invok~d by any shareholder upon it appearing that the shareholders cannot resolve such issue by a vote of shares. IN WITNESS WHEREOF, the Corporation and the shareholders have executed this Agreement on the date set forth above. ATTEST: M. F. ROCKEY MOVING CO. 4~~~ ,()-,~ By ~~~&~ ~.~ WITNESS: (\Q\~ 0 W~j\~ W/ Qj)~ ~~:D' ~* (SEAL) ~1~ 2~Jfy~'- R (SEAL) - 18 - EXHIBIT A Shares Owned by the Shareholders Name of Shareholder Number of Shares Owned ~ -;, Pauline N. Rife 501 Voting Common 3850 Non-Voting Common Gary L. Henline 499 Voting Common EXHIB'IT B DETERMINATION OF THE PURCHASE PRICE 1. The purchase price of Shares purchased and sold under - the ~eem-ent .'shall -be such amount as is-- determfned, in -the manner described below, by an independent accounting firm not performing regular accounting services for the Corporation, which accounting firm shall be chosen by the shareholders, and if they cannot agree upon any such accounting firm, such accounting firm as is d~signated by an arbitrator pursuant to arbitration proceedings conducted in Harrisburg, Pennsylvania, under the rules then obtaining of the American Arbitration Association, the procedures for which arbitration can be invoked by' any shareholder upon it appearing that the share- holders cannot agree about what independent accounting firm should perform such services. 2. Any purchase price established by an independent accounting firm as provided in paragraph 1 of this Exhibit B shall be based on the fair market value of the net worth of the Corporation, being the amount of the Corporation's assets, less the amount of its liabilities, on the Valuation Date, as disclosed by the Corporation's books of account regularly maintained in accordance with generally accepted accounting principles, consistently applied, but adjusted as follows: i~ (i) insurance, if any, owned by the Corporation on the life of any shareholder, whose shares are being purchased from his estate under paragraph 1 of the Agreement, shall be valued at its cash value on the Valuation Date, and not its face ~~ value; (ii) no adjustment shall be made on account of any event occurring subsequent to the Valuation Date, whether the event constitutes an adjustment to the federal or state income tax liability of the Corporation, or otherwise; (iii) reserves for contingent liabilities shall be treated as liabilities. - Fair market value shall be considered the price at which Shares of the Corporation would change hands between a willing buyer and a willing seller, neither being under any compulsion to buy or to sell, and both having reasonable knowledge of relevant facts. The foregoing notwithstanding, the fair market value of the Shares of a deceased shareholder shall not be less than any insurance death benefit proceeds paid to the Corporation because of the death of a deceased shareholder, if the insurance pOlicy upon which such proceeds are paid is itemized on Exhibit D of the Agreement. 3. The Valuation Date, as used herein, shall be: 3.1 In the case of purch~~e under paragraph 1 of the Agreement, the last day of the fiscal year of the Corporation preceding the f.iscal year of the Corporation in which the death of the deceased - 2 - sharehol"der,or thei"nvoluntary termination of the shareholder, occurred. 3.2 In the. case of a purchase under parag~aph 2 of the Agreement, the last day of the fiscal year of. ~ ~ the Corporation preceding the fiscal year of the Corporation during which the Corporation received the notice for which provision is made in paragraph 2. 3.3 In the case of a purchase under paragraph 3 of the Agreement, the last day of the fiscal year of the Corporation preceding the fiscal year of the Corporation in-which the Corporation received actual notice of the transfer of Shares. 4. In the case of any proposed transfer of Shares under paragraph 2 of the Agreem~nt, except in the case of a transfer to Frederick D. Rife under paragraph, 2.6, _if the amount to be paid by a proposed transferee, including the payment of no amount, is less-than the amount of the purchase price deter- mined under this Exhibit B, that amount, rather than the amount so determined, shall be the purchase price of Shares to be purchased under the Agreement. . - 3 - BOARD OF APPEALS POBox 281021 HARRISBURG. PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE " . . EXHIBIT B GARY L HENLINE 39 SHAMROCK CIRCLE WESTMINSTER MD 21157 IN RE ESTATE OF: RIFE PAULINE N DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: 0705167 Inheritance Protest 2101-0157 03003528 12/22/2003 3/19/2007 SHAWN E YOUNG Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email:shyoung@state.pa.us September 18, 2007 DECISION AND ORDER On December 22, 2003, the Department issued an appraisement and assessment under ACN 03003528 to notify Petitioner that he was responsible for the payment of inheritance tax on the proportionate value of gifts the decedent made within a year prior to her death to him through his ownership interest in M. F. Rockey Moving Company. The Department's calculation of the tax due was based on summary information provided by the executor on Schedule G of the inheritance tax return. Petitioner states that he received nothing from the decedent directly, and that the information provided by the executor regarding the gifts was in error, since the gifts, motor vehicles and checks, did not benefit him. The Petitioner has described the decedent's state of affairs during the last year of her life, and has indicated that a variety of circumstances compelled the decedent, through and along with her son, to purchase automobiles for the use of others. Each automobile purchase was titled in the name of M. F. Rockey Moving Company, which was owned by RIFE PAULINE N BOARD DOCKET NO. 0705167 Pag~ 2 of 4 the decedent's son and the Petitioner. Other checks were written directly to M. F. Rockey Moving Company. Section 21 07(c)(3) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 991 07(c)(3), provides for the imposition of tax on inter vivos transfers made within one year of the death of the transferor "to the extent that the value at the time of the transfer or transfers in the aggregate to or for the benefit of the transferee exceeds three thousand dollars ($3000) during any calendar year." It is the opinion of this Board that the purchase of automobiles in the name of M. F. <-<-. Rockey Moving Company and cash gifts to the company constitute taxable transfers under Section 2107(c)(3) of the Inheritance and Estate Tax Act because the Petitioner held an ownership interest in M. F. Rockey Moving Company and benefited indirectly by the addition of the cash and automobiles to the company assets. However, a review of the cancelled checks provided by the executor for the automobile purchases and cash gifts indicates that five of the transfers occurred more than one year prior to the date of death and are therefore exempt. In addition, five of the transfers were made from a joint checking account owned by the decedent and her son. Gifts made from the joint account prior to the death of the decedent's son, Frederick Rife, on August 28, 2000, are one-half taxable in this estate, rather than fully taxabie. The following checks represent transfers previously taxed in the assessment notice ~ dated December 22,2003 which are exempt because the transfers were made more than one year prior to the date of death: Check Dated 01/07/2000 01/07/2000 01/14/2000 01/14/2000 01/15/2000 Check # 102 107 108 3002 3003 Check Amount $65,346.20 18,026.18 22,553.70 1,311.00 495.00 RIFE PAULINE N BOARD DOCKET NO. 0705167 P..age 3'of 4 The following checks were issued from accounts in the decedent's name alone to automobile dealers for the purchase of vehicles titled to M. F. Rockey Moving Company, or directly to M. F. Rockey Moving Company, while the Petitioner held a 49% interest in the company: Check Dated 01/31/2000 03/24/2000 07/15/2000 Check # 127 137 108 Check Amount $36,153.50 7,515.35 10,143.50 Taxable Transfer to Petitioner (49% ) $17,715.21 3,682.52 4,970.31 The following checks were issued from accounts in the names of the decedent and her son, Frederick Rife, as joint tenants with the right of survivorship while the Petitioner held a 49% interest in M. F. Rockey Moving Company. Because the decedent and her son each held a one-half interest in the joint accounts, the transfer attributed to the decedent is limited to one-half of the amount of the check. Check Dated 01/25/2000 01/31/2000 02/10/2000 05/08/2000 05/09/2000 Check # 3014 3018 3025 3125 3133 Check Amount $582.00 190.90 295.74 8,168.86 3,063.58 Amount Transferred by Decedent $291.00 95.45 147.87 4,084.43 1,531.79 Taxable Transfer to Petitioner (49%) 142.59 46.77 72.45 2,001.37 750.57 .~ The following checks were issued from accounts in the decedent's name atone to automobile dealers for the purchase of vehicles titled to M. F. Rockey Moving Company while the Petitioner held a 51 % interest in the company: RIFE PAULINE N BOARD DOCKET NO. 0705167 Page 4.of 4 Check Dated 08/02/2000 08/14/2000 Check # 0182 0185 Check Amount $6,107.05 7,743.00 Taxable Transfer to Petitioner (51 %) $3,114.59 3,948.93 Under Section 2107(c)(3), the total taxable transfers made within one year prior to decedent's death, $36,445.31, should be reduced by the $3,000 exclusion, to $33,445.31. Section 2144(f) of the 1991 Statute provides that, in the absence of a contrary intent appearing in the will or other instrument of transfer, the ultimate liability for the inheritance tax, including interest, shall be upon each transferee. As the estate reported for inheritance tax purposes is insolvent, having more debts than probate assets, there are no estate funds from which any inheritance taxes can be paid. Accordingly, it is hereby Ordered that the protest is sustained-in-part. The Department is directed to amend ACN 03003528 by reducing the amount subject to tax to $33,445.31. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION., IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE; PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). EXHIBIT C CONSENT IN WRITING TO ACTION IN LIEU OF. MEETING OF SHAREHOLDERS AND DIRECTORS M. F. ROCKEY MOVING CO. The undersigned, being all of the shareholders and directors of M. F. Rockey Moving Co., hereby execute this Consent to ~ Action, ih ~accordance with, and as permitted by, Sections 141(f) and 228(a) of the Delaware General Corporation Law, and do hereby waive all requirements of notice, however arising, and do hereby adopt the following resolutions: RESOLVED, that Pauline N. Rife, Frederick D. Rife and Gary L. Henline are reelected as the directors of the Corporation to serve until the sooner of their resignation, removal, death or the election and qualification of their successor(s) . RESOLVED, that Pauline N. Rife is hereby elected to serve as Chairman of the Board of Directors until the sooner of her resignation, removal, death or the election and qualification of her successor. RESOLVED, that the following persons are elected as the officers of the Corporation to serve until the sooner of their resignation~ removal, death or the election and qualification of their successor(s) : Frederick D. Rife - Chief Executive Officer and T:i! 1...A..i..t!3f9r Secre..--h:tr'<j Gary L. Henline - President and 8A~... ~~ f~a~ur~ Dated: July~, 2000 &>~h~k Pauline N. Rife, Dire tor JILl 1= Ii Lr .:y~ jJJ {1:p Frederick D. Rife, Director and Shareholder Dated: JUlY~, 2000 Dated: July~, 2000 ~otM~ Gary . Henline, Director .and Shareholder )\J . 0 3 OO~'~):l";) STEVENS & LEE LAWYERS & CONSULTANTS 17 North Second Street 16th Floor Harrisburg, PA 17101 (717) 234-1090 Fax (717) 234-1099 www.stevenslee.com Direct Dial: (717) 255-7357 Email: mdb@stevenslee.com Direct Fax: (610) 371-7362 December 19,2005 Via Federal Express Glenda Farmer Strasbaugh Register of Wills Cumberland County Court One Courthouse Square Carlisle, P A 17013 In re: Estate of Pauline N. Rife Docket No. 2101-0157 Dear Ms. Strasbaugh: Please find enclosed, in accordance with the Stipulation filed in the referenced action, a check made payable to the Cumberland County Register of Wills in the amount of$20,000.00. Very truly yours, MDB:also Enclosure (check) Philadelphia Scranton . · Reading . Valley Forge Wilkes-Barre . Princeton . Lehigh Valley . Harrisburg Cherry Hill . New York . . Lancaster Wilmington . A PROFESSIONAL CORPORATION SLl 597411vl/004829.00002 r-- FedEx I Ship Manager I Label 7902 5997 8864 From: Origin 10: (717}255-7373 Alana Souders STEVENS AND LEE 17 North Second Street 16th Floor Harrisburg, PA 17101 ~@ rti ClS112115.4lt/16 SHIPTO: (717}255-7373 BILL SENDER Glenda Strasbaugh Register of Wills Cumberland County Court Once Courthouse Square Carlisle, PA 17013 Page 1 of Ship Date: 19DEC05 AclWgt: 1 LB System#: 1141659/1NET2300 Account#: S ......... REF: 066358-00002 ~lllllmlll'II'"II'llm~III~~11 m Delivery Address Bar Code PRIORITY OVERNIGHT TRK# 7902 5997 8864 FORM 0201 rUE Deliver By: 20DEC05 MDT AA 17013 -PA-US 16 GTY A R<'V-1500 ~X + (6-00) OFF\CIAL USE ONLY COMMONWEALTH OF PENNSYLVANIA REV-1500 DEPARTMENT OF REVENUE .. DEPT. 280601 INHERITANCE TAX RETURN FILE NUMBER HARRISBURG, PA 17128-0601 RESIDENT DECEDENT 21 2001 0157 COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Rife, Pauline N. 292-22-8170 DECE- DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) THIS RETURN MUST BE FILED IN DUPLICATE DENT 01/24/01 09/29/1913 WITH THE REGISTER OF WILLS (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER 3. Remainder Return CHECK ~' Original Return ~' Supplemental Return ~ (date of death prior to 12-13-82) APPRO- 4. Limited Estate 4a. Future Interest Compromise 5. Federal Estate Tax Return Required (date of death afler 12-12,-B2) PRIATE 6. Decedent Died Testate 7. Daceder1t Maintamstl a L\\pmg Trus' 8. Total Number of Safe Deposit Boxes {Attach copy of Will) !fttachacopyofTrust) BLOCKS 9. Litigation Proceeds Received 10. pausal Poverty Credit (date at death between D 11. Election to lax under Sec. 91 13(A) 12-31-91 and 1-'-95) (Attach Sc-h 0) tljl~$ijWft9l:lM!:l$'tilijqQM#1$fii;9;Ai.i~qpjjllg$PQNPij~ii\'!;9i\1foogijX!\Wf~lijFP!\MATlQj\ji$j@j\!I:$'~\?IR~PTIlIl!f9! NAME COMPLETE MAILING ADDRESS COR- Stephanie Kleinfelter P.o. Box 1166 RE- FIRM NAME (If Applicable) Harrisburg , PA 17108 -1166 SPON DENT McNees, Wallace &0 Nurick TELEPHONE NUMBER 717-237-5228 . OFFICIAL USE ONLY 1. Real Estate (Schedule A) (1) None 2. Stocks and Bonds (Schedule B) (2) None 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) None 4. Mortgages & Notes Receivable (Schedule D) (4) None 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 282,647.66 6. Jointly Owned Property (Schedule F) D Separate Billing Requested (6) None RECA- PITULA- 7. Inter-Vivos Transfers & Miscellaneous TION Non-Probate Property (Schedule G or L) (7) 1,841,388_76 8. Total Gross Assets (total Lines 1-7) (8) 2,124,036.42 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 37,442.94 10. Debts of Decedent, Mortgage Liabilities. & Liens (Schedule I) (10) 258,784.81 11. Total Deductions (total Unes 9 & 10) (11) 296,227.75 12. Net Value of Estate (Line 8 minus Line 11) (12) 1,827,808.67 13. Charitable and Governmental Bequests/See 9113 Trusts for which an ejection to tax (13) None has not been made (Schedule J) 14. Net Value SubJectto Tax (line 12 minus Une 13) (14) 1,827,808.67 SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amount of line 14 taxable at the spousal tax rata, or transfers under Sec. 9116 (al(l.2.) x.O (15) TAX 16. Amounl of line 14 taxable at lineaJ rate 490,019.43 X.o ~ (16) 22,050.87 0.00 - 0.00 COMPU- 17. Amount 01 Line 14 taxable at sibling rate X .12 (17) TATION 18. Amount ot Une 14 taxable at collateral rate 1,351,369.33 X .15 (18) 202,705.40 19. Tax Due (19) 224,756.27 20. D [q!mq!l:BI!@')FytWAll!;!Il!;!~4E:,$'tjI'@ARiffijij!!pQijA~qYl'!!lJ1AYM$itt1 /b-~A3 ...................i.....i@a/i;Il1)l'!~.t.PAW$WI'(ffAi$Q!:!lii$tI@il$!$NeA\!i~~M!!ll"\~IlI$PlliW\lH!%'i}}.'.'......"...' o PA15001 NTF 29755 Copyright 2000 GreatlandlNelco LP - Forms Software Only Estate of: Pauline N. Rife . . . SUMMARY OF AILCCATIONS TO BENEFICIARIES Taxable at lineal rate Frederick D. Rife 490,019.43 Taxable at collateral rate Carl R. Probst Linda L. Probst Gary L. Henline Linda Hurley Becky Horne Linda Seacord Terry Seacord Michael McSherry Miscellaneous Donees 555,140.56 22,400.00 89,247.80 19,386.25 40,868.75 54,782.00 41,194.73 513,818.32 14,530.92 1,351,369.33 21-2001-0157 PA REV-1500 EX (6-00) Decedent's Com lete Address: STREET ADDRESS . 2870 Sunset Drive Page 2 CITY STATE PA ZIP 17108-1166 Hill Tax Payments and Credits: 1. Tax Due (Page 1 Una 19) 2. Credits/Payments A. Spousal Poverty Credit 8. Prior Payments C. Discount (1) 224,756.27 Total Credits (A + B + C) (2) 0.00 3. Interest/Penalty if applicable O. Interest E. Penalty (3) 0.00 (4) (5) 224,756.27 (5A) 0.00 (5B) 224,756.27 Tota! InteresVPenalty (D + E) 4. If Une 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Line 20 to request a refund 5. If Line 1 + Une 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total at Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT ..........:.:',.;..,;-;.':'.;,::::';'::,:,::';,,:,:,::::,.,..,'-. . '.pLE~~E:':~N~tvER'THE:'FOLLOWING".'QUESTIONSBypLkCING':~N;;X;;':IN:':THEA~~~g$~iATEBroCkS:':"':'..'.' 1. Yes No ~ ~ ~ 8 Did decedent make a transfer and: a. retain the usa or income of the property transferred; b. retain the right to designate who shaH use the property transferred or its income; c. retain a reversionary interest; or. . . . . . . . . d. receive the promise for life of either payments, benefits or care? 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . . . . . . . . . . . . . . . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........ . . . . . . . . . . . . . . . . . . . . . . . , . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and bellet, it is true, correct and complete. Declaration of preparer other than the personal representative is based on information of which preparer has any knowledge. SIGNATURE OF PERSON RESPON LE FOR FILING RETURN DATE ?: Oa 10 ..2 o o N REPRESENTATIVE 172P.S. !l9116{e){1.1}(i)J. For dates ot death on or atlerJanlJary 1, 1995. the tax: ra1e is imposed on the net value ollranslers 10 orJorthe use 01 the surviving spouse is 0% [72 P.S. !l9116 (a) (t.l){ii)j. The statute does nnt AXAmnt a transfer to a surviving spouse from tal<, and the statutory fElquirernanls lor diSClosure ot assets and filing a tax return are still applicable even il Ihe$u!'Jivingspouseislhaonlybeneliciary. For dates of death on or aiter July 1. 2000: The tax rate imposed on the net value ct transieT$ 1rom a deceased child twenty-one years of age or younger at death \0 orforthe use of a natural parent, an adoptive parent, or a stepparent 01 the child is 0% [72 P.S. 891 16(a)(1.2/1. The tax rate imposed on the net value 01 transfers to Qrfortlie use ot the decedent's lineal beneficiaries is 4.5%, except as noted in 72.P,S. S 9116(1.2) (72 P.S. %9116(a)(1)j. The lax rate imposed on the net value 01 translers to orlorthe use 01 the decedent's siblings is 12'% \72 P.S. ij 9116{a){1.3)). A sibling is defined, under Section 9102, as an individual who has alleast one parant in common with the decedent, whether by biood or adoption o PA15002 NTF 29756 Copyright 2000 GreallandlNelco LP " Forms Software Only Estate of: Pauline N. Rife 21-2001-0157 TIle following person(s) are signing the return as representative(s) of the estate: Sharon R. Paxton McNees, Wallace & Nurick P.o. Box 116 Harrisburg, PA 17108-1166 REV-1502 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ElSTATE OF Pauline N. Rife SCHEDULE A REAL ESTATE FILE NUMBER 21-2001-0157 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge 01 the relevant facts. Real property which Is lolntly-owned with right of survivorship must be dIsclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL. (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 1 CPA21 NTF 10904 Copyright Forms Scltwara Only, 1997 Nalco, Inc. REV-1503 EX + {1-97} . COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT 'l;SliII TE OF Pauline N. Rife SCHEDULE B STOCKS & BONDS FILE NUMBER 21-2001-0157 All property Jointly-owned with right of survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 2, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA31 NTF 10905 Copyright Forms Soltware Only, 1997 Nelco, Inc. REV-1504 EX + <1-97) COMMONWEALTH OF PENNSYLVANI INHERITANCE TAX RETURN RESIDENT DECEDENT . ESlIA TE OF Pauline N. Rife Schedule C-1 or C-2 (Including all supporting information) must be attached for each closely-held corporation/partnership interest other than a sole-propiertoTship. See instructions for the supporting information to be submitted for sole-proprietorships. SCHEDULE C CLOSELY-HELD CORPORATION PARTNERSHIP or SOLE-PROPRIETORSHIP FILE NUMBER 21-2001-0157 of the decedent, ITEM NO. DESCRIPTION VALUE AT DATE OF DEATH None TOTAL (Also enter on line 3, Recapitulation) $ (If more space is needed, insert additIonal sheets of the same sIze) 0.00 7 CPA41 NTF 10906 Copyright Forms Soli.wara-Only, 1997 Nelco, Inc. REV-1507 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT . SCHEDULE D MORTGAGES & NOTES RECEIVABLE ESTATE OF FILE NUMBER Pauline N. Rife All roperty Jointly-owned with the rlaht 01 survivorship must be disclosed on Schedule F. ITEM NO. DESCRIPTION 21-2001-0157 VALUE AT DATE OF DEATH None TOTAL (Also enter on line 4, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 0.00 7 CPA71 NTF 1Q9C7 Copyright Forms Software Only, 1997 Nelce, Inc. REV-1508 EX + (1-97) . CO~MONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Pauline N. Rife 21-2001-0157 Include proceeds of litigation & dale proceeds were received by the estate. All prop. JoIntly-owned with riaht 01 survivorship must be dIsclosed on Sch. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 1 Mellon Bank - Checking Account No. 252-106-0216 18,848.96 2 First Union Account No. 001 WY05 7084-0328 Evergreen CRT Money Market Portfolio 107,973.34 3 Asbury Services, Inc. & Affiliates - Refund 1,288.86 4 Mellon Bank - Trust Account No. 10171105BN8 Trust Account Created by Frederick D. Rife (Deceased 08/28/00) Beneficiary: Pauline N. Rife Principal $ 151,940.50 *Va1ue nay be reduced by the arrount of inheritance tax liability Frederick D. Rife owes on the transfers Pauline N. Rife nade to him in 2000 151,940.50 5 Ccmronwea1th of pennsylvania - Year 2000 Individual Inccrre Tax Refund 2,273.00 6 U.S. Fidelity And Guaranty Co. - Refund of Unused Insurance Premium 323.00 7 Estate of Frederick D. Rife - (Son's Probate Estate after the payrrent of Federal and State Death Taxes; Date of Death 08/28/00; Social security No. 206-36-9166) 0.00 TOTAL (Also enter on line 5, Recapltulation) $ (If more space is needed, insert additional sheets of the same size) 282,647.66 7 CPA61 NTF '000'0 Copyright Fonns Software Only, 1997 Nelco, Inc. REV-1509 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA .. INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pauline N. Rife SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER 21-2001-0157 11 an asset was made lolnt within one year 01 the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT JOINTLY-OWNED PROPERTY: LETIER DATE OESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR MADE Include name of financial institution and bank DATE OF DEATH OECD'S VALUE OF JOINT account number or similar identifying number. NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST None TOTAL (Also enter on tine 6, Recapitulation) $ 0.00 7 CPA91 NTF 10909 (If mora space is needed, insert additional sheets of the same size) Copyright Forms Soltware Only, 1997 Nelco, Inc. REV-1510 EX + (1-97) SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY COMMONWEALTH OF PENNSYLVANIA , . INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pauline N. Rife FILE NUMBER 21-2001-0157 This schedule must be completed and filed jf the answer to any of questions 1 through 4 on the reverse side of the REV-1500 COVER SHEET is yes. ITEM NO. DESCRIPTION OF PROPERTY INCLUDE NAME OF THE TRANSFEREE, THEIR RELATIONSHIP TO DECD & DATE OF TRANSFER. ATTACH COPY OF THE DEED FOR REAL ESTATE. 1 Gary Henline Various Direct and Indirect Gifts Made in Year 2000 2 Frederick D. Rife various Direct and Indirect Gifts Made In Year 2000 Gifts 3 Carl R. Probst Various Direct and Indirect Gifts Made In Year 2000 4 Linda L. Probst Various Direct Gifts Made in Year 2000 5 Linda Hurley Indirect Gift 08/05/00 6 Becky Horne Various Direct Gifts Made In Year 2000 7 Linda Secord Direct Gift 07/19/00 8 Terry Seacord Various Indirect Gifts Made In Year 2000 9 Michael McSherry Various Direct Gifts Made In Year 2000 10 Miscellaneous Donees (Jewelry Not Found Arrong Decedent's Possessions) Various Checks to l'ibuntz Jewelers Inc. Total $9,136.09 Checks to Car Dealerships Total $5,394.83 Total from continuation oaqe (s) DATE OF DEATH VALUE OF ASSET % OF EXCLUSION DECD'S (IF INTEREST APPLICABLE) 92,247.83 493,019.43 84,988.57 25,400.00 22,386.25 43,868.75 57,782.00 44,194.73 516,818.32 14,530.92 100 100 100 100 100 100 100 100 100 100 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 3,000.00 7 CPA01 NTF 10910 TOTAL (Also enter on line 7, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) Copyright Forms Software Only. 1997 Nelco, Inc, TAXABLE VALUE 89,247.80 490,019.43 81,988.57 22,400.00 19,386.25 40,868.75 54,782.00 41,194.73 513,818.32 14,530.92 473, 151. 99 1,841,388.76 Estate of: Pauline N. Rife . . Page 2 21-2001-0157 SCHEDUlE G -- Inter-Vivos Transfers and Non-Probate Property Item No. Description 11 The Ohio National Life Insurance Co_ One Financial Way Cincirmati, Oh 45242 Contract No. E 1242644 Beneficiary: Carl R. Probst Date of Death Value of Asset TOrAL_ (Carry forward to rrain schedule) . . . . . . % Of Deed's Interest Exclusion Taxable Value 473,151. 99 473,151.99 REV-1511EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pauline N. Rife SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER 21-2001-0157 Debts of decedent must be reported on Schedule I. ITEM NO. DESCRIPTION AMOUNT A. FUNERAL EXPENSES: None R ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions 0.00 Name of Personal Representative(s) Social Security Number{s)/EIN No. of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: 2. Attorney Fees 35,000.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) 0.00 Claimant Street Address City State Zip Relationship of Claimant to Decedent 4. Probate Fees 235.00 5. Accountant's Fees 400.00 6. Tax Return Preparer's Fees 0.00 See Schedule attached Total from continuation page (6) 1,807_94 TOTAL (Also enter on Une 9, Recapitulation) $ 37,442.94 (If more space is needed, insert additional sheets of the same size) 7 CPAl1 NlF 10911 Copyright Forms Software Only. 1997 Nelco, hie Estate of: Pauline N. Rife . " SGlEDULE H, PART B -- Administrative Costs Item No_ Description 7 Cumberland County Register of wills Disburserrents: Short Certificates Extra Pages JCP Fee Tax Return Inventory Court Accounting 8 The Patriot News - legal Advertiserrent - Miscellaneous $ 12.00 36.00 5.00 10.00 10.00 200.00 9 Cumberland Law Journal - legal Advertiserrent 10 Mellon Bank - Charge For Duplicate Checks (Needed To Establish Taxable Gifts) 11 McNees Wallace & Nurick LI..C - Miscellaneous Disburserrents: Duplicating, Telephone, Postage, etc. TOTAL. (Carry forward to rrain schedule) . . . . . . Page 2 21-2001-0157 ArrOunt 273.00 122 . 94 75.00 1,137.00 200.00 1,807.94 REV-1512 EX + (1-97) ~ COMMONWEALTH OF PENNSYLVANIA , 'INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pauline N. Rife Include unrelmbursed medical expenses ITEM NO. SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS FILE NUMBER 21-2001-0157 DESCRIPTION AMOUNT 1 U_S. Treasury - Year 2000 Gift Taxes Total Liability $552,665_93 Amount the Estate Is Unable To pay$322,958.53 229,707.40 2 U.S. Treasury - Year 2000 Individual Incorre Taxes Interest $ 549 $ 27,886 28,435_00 3 McNees, Wallace & Nurick - Legal Fees 200.00 4 Alert Phy. AT Bethany Villiage - Medical Expense 330.35 5 Conner-Rich-Kearney-Torchia Associates - Medical Expense 54.82 6 Blcoms By Vickrey 57.24 7 CPA12 NTF 10912 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 258,784.81 Copyright Forms Software Only. 1997 Nelco, Inc. REV-1513 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES ~ FILE NUMBER Pauline N. Rife 21-2001-0157 RELATIONSHIP TO DECEDENT AMOUNT OR No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) SHARE OF ESTATE I. TAXABLE DISTRIBUTIONS (include outrigtlt spousal distributions) See Schedule attached ENTER DOLLAR AMTS. FOR DISTRIBS. SHOWN ABOVE ON LINES 15 THROUGH 17 AS APPROPRIATE ON REV 1500 COVER SHEET II. NON-TAXABLE OISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE None B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS None TOTAL OF PART 11-- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 7 CPA13 NTF 10913 (If mora space is needed, insert additional sheets of the same size) Copyright Forms Software Only, 1997 Nelco, Inc. Page 2 Estate of: Pauline N. Rife 21-2001-0157 ~. \ ~ '.. SCHEDULE J, Part 1 -- Taxable Distributions Item No. Narre and Address of Beneficiary Relationship ArrDunt 1 Carl R. Probst 2860 Sunset Drive Carrp Hill, PA 17011 none 555,140.56 2 Linda L. Probst 2860 Sunset Drive Carrp Hill, PA 17011 None 22,400.00 3 Gary L_ Henline 39 Shamrock Circle Westminster, MD 21157 None 89,247 _80 4 Frederick D. Rife 2860 Sunset Drive Camp Hill, PA 17011 Son 490,019.43 5 Linda Hurley 851 Willow Grove Carlisle, PA None 19,386.25 6 Becky Horne c/o McSherry RcDfing Corrpany 1605 Airport Drive Mechanicsburg, PA 17055 None 40,868.75 7 Linda Seacord 43 West willow Te=ace Mechanicsburg, PA None 54,782_00 8 Terry Seacord 43 West Willow Te=ace Mechanicsburg, PA 9 Michael McSherry c/o McSherry RcDfing Corrpany 1605 Airport Drive Mechanicsburg, PA 17055 None 41,194.73 None 513,818.32 10 Miscellaneous Donees None 14,530.92 REV-1649 EX + (1-97) SCHEDULE 0 ELECTION UNDER SEC. 9113(A) (SPOUSAL DISTRIBUTIONS) COMMONWEALTH OF PENNSYLVANIA t' INHI':RITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Pauline N. Rife FILE NUMBER 21-2001-0157 00 not complete this schedule unless estate Is making election to tax assets under Section 9113(A) of Inheritance & Estate Tax Act. 1f the election applies to more than one trust or similar arrangement, a separate 10rm must be filed for each trust. This election applies to the Trust(marital, residual A, 8, By-pass, Unified Credit, etc.). It a trust or similar arrangement meets the requirements 01 Section 9113(A), and: a. The trust or similar arrangement is listed on Schedule 0, and b. The value of the trust or similar arrangement is entered in whole or in part as an asset on Schedule 0, then the transferor's personal representative may specifically identify the trust (all or a fractional portion or percentage) to be included in the election to have such trust or similar property treated as a taxable transfer in this estate. If less than the entire value of the trust or similar property is included as a taxable transfer on Schedule 0, the personal representative shall be considered to have made the election only as to a fraction of the trust or similar arrangement. The numerator of this fraction is equal to the amount of the trust or similar arrangement included as a taxable asset on Schedule O. The denominator is equal to the total value of the trust or similar arrangement. PART A: Enter the description and value of all interests, both taxable and non-taxable, regardless of location, which pass to the decedent's surviving spouse under a Section 9113 (A) trust or similar arrangement. DESCRIPTION VALUE None Part A Total $ PART B: Enter the description and value of aU interests included in Part A for which the Section 9113 {A} election to tax is being made. DESCRIPTION VALUE 0.00 None 7 PA16491 NTF 10882 Part B Total $ (If more space is needed, insert additional sheets of the same size) 0.00 Copyright Forms Soltware Only, 1997 Nelco, Inc. / h- e::26R - /.:3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE * NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLOKANCE OR DISALLOKANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1S48 EX AFP (O)-O!) MICHAEL MCSHERRY C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003533 PAULINE N Amount Remitted 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003533 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 12-24-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due x 513,818.32 1. 000 513,818.32 .00 513,818.32 .15 77,072.75 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." X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 77,072.75 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 9,751.55 TOTAL DUE 86,824.30 * IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) V 1::: PURPOSE OF NOTICE. PAYMENT. REFUND (CR). OBJECTIONS. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to. REGISTER OF WillS. 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-1313). Applications are available at the Office of the Register of Wills. any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering. 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (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 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 --electing to have the Matter determined at the audit of the account of the personal representative. OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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 1712B-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT. PENALTY. INTEREST. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% 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 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. 19B2 bear interest at the rate of six (6%) 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 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 Rate Factor fro. Year Year Interest Rate Daily Factor Interest Rate Daily Factor Year 1982 20% .000548 19B7 9% .000247 1999 ~ .000192 1983 16% .000438 1988-1991 11% .000301 2000 ~ .000219 1984 11% .000301 1992 ~ .000247 2001 ~ .000247 1985 13% .000356 1993-1994 ~ .000192 2002 ~ .000164 1986 10% .000274 1995-1998 ~ .000247 2003 ~ .000137 --Interest is calculated as follows. INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 the assessment. If payment is Made after the interest computation date shown on the Notice. additional interest must be calculated. ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEKENT~ ALLONANCE OR DISALLONANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (01-03) GARY L HENLINE 39 SHAMROCK CIRCLE WESTMINSTER MD 21157 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003528 PAULINE N Amount Remitted 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 eOl-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 eX) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003528 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 12-24-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 89,247.80 1.000 89,247.80 .00 89,247.80 .15 13,387.17 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." X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 13,387.17 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1,693.80 TOTAL DUE 15,080.97 * IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) V~ PURPOSE OF NOTICE. PAYMENT. REF UNO (CR). OBJECTIONS. ADMIN- ISTRATIVE CORRECTIONS. DISCOUNT. PENALTY. INTEREST. To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and sub.it with your pay.ent to the Register of Wills printed on the reverse side. -- Make check or money order payable to. REGISTER OF WILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, .ay be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering. I-BOO-362-2050; services for taxpayers with special hearing and or speaking needs. 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraise_ant, allowance, or disallowance of deductions or assess.ant 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 1712B-I021, 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. 280601, Harrisburg, PA 17128-0601 Phone (717) 7B7-6505. See 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 decedent's death. a five percent (5%) discount of the tax paid is allowed. The 15% 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 a.nesty 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on or after January 1. 19B2 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 Year Rate Factor Year 1982 20% .000548 1987 1983 16% .000438 1988-1991 1984 11% .000301 1992 1985 13% .000356 1993-1994 1986 10% .000274 1995-199B --Interest is calculated as follows. Interest Daily Interest Daily Rate Factor Year Rate Factor 9% .000247 1999 ~ .000192 l~ .000301 2000 ~ .000219 9% .000247 2001 ~ .000247 ~ .000192 2002 ~ .000164 9% .000247 2003 5% .000137 INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If pay.ent is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLONANCE OR DISALLONANCE OF DEDUCTION~I AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (01-03) lINDA HURLEY 851 WIllOW GROVE CARLISLE PA 17013 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003529 PAULINE N Amount Remitted 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, AllOWANCE OR DISAllOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003529 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 12-24-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due x 19,386.25 1. 000 19,386.25 .00 19,386.25 .15 2,907.94 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." x TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,907.94 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 367.92 TOTAL DUE 3,275.86 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) 01; PURPOSE OF NOTICE. PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS. 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-13l3). Applications are available at the Office of the Register of Wills. any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (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 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 --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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 Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (5X) discount of the tax paid is allowed. The l5X 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 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 (I) day from the date of death. to the date of payment. Taxes which became delinquent before January I, 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 2003 are: Interest Daily Year Rate Factor Year 1982 20X .000548 1987 1983 16X .000438 1988-1991 1984 llX .000301 1992 1985 13X .000356 1993-1994 1986 lOX .000274 1995-1998 Interest Daily Interest Daily Rate Factor Year Rate Factor ~ .000247 1999 ~ .000192 llX .000301 2000 ~ .000219 ~ .000247 2001 ~ .000247 ~ .000192 2002 ~ .000164 ~ .000247 2003 ~ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 the assessment. If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. \.. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLOWANCE OR DISALLOWANCE OF DEDUCTION5. AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (Ol~03) LINDA HORNE C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003530 PAULINE N Amount Remitted 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003530 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 07-19-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 40,868.75 1.000 40,868.75 .00 40.868.75 .15 6.130.31 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." x TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,130.31 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 775.63 TOTAL DUE 6.905.94 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. > vt PURPOSE OF NOTICE: PAYMENT, REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY, INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and sub.it with your payment to the Register of Wills printed on the reverse side. -- Make check or .oney order payable to: REGISTER OF WILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by co.pleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for for.s ordering, I-BOO-362-2050; services for taxpayers with special hearing and or speaking needs: I-BOO-447-3020 (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 may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Depart.ent of Revenue, Board of Appeals, Dept. 2BI021, Harrisburg, PA 1712B-I021, OR --electing to have the .atter deter.ined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assess.ent should be addressed in writing to: PA Depart.ent of Revenue. Bureau of Individual Taxes, ATTN, Post Assessment Review Unit, DEPT. 2B0601, Harrisburg, PA 1712B-0601 Phone (717) 7B7-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of ad.inistratively correctable errors. If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (5X) 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 end of the tax amnesty period. This non-participation penalty is appealable in the sa.e .anner and in the the same ti.e 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 (I) day fro. the date of death, to the date of payment. Taxes which beca.e delinquent before January 1. 1982 bear interest at the rate of six (6X) percent per annu. calculated at a daily rate of .000164. All taxes which beca.e delinquent on or after January I, 1982 will bear interest at a rate which will vary calendar year to calendar year with that rate announced by the PA Depart.ent of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Rate Factor from Year Year Interest Rate Daily Factor Interest Rate Daily Factor Year 1982 20X .000548 1987 ~ .000247 1999 ~ .000192 1983 16X .000438 1988-1991 llX .000301 2000 ~ .000219 1984 llX .000301 1992 ~ .000247 2001 ~ .000247 1985 1~ .000356 1993-1994 ~ .000192 2002 ~ .000164 1986 lOX .000274 1995-1998 ~ .000247 2003 ~ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assess.ent. If pay.ent is .ade after the interest computation date shown on the Notice, additional interest .ust be calculated. \.. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRIS8URG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLONANCE OR DISALLONANCE OF DEDUCTION5, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (01-03) LINDA SEACORD 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003531 PAULINE N Amount Remitted 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 (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003531 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 12-24-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due x 54,782.00 1. 000 54,782.00 .00 54,782.00 .15 8,217.30 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." x TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 8,217.30 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1,039.69 TOTAL DUE 9,256.99 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l ~-t PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your paYMent to the Register of Wills printed on the reverse side. -- Make check or MOney order payable to. REGISTER OF WILLS, 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-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: I-BOO-362-2050; services for taxpayers with special hearing and or speaking needs: I-BOO-447-3020 (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 May object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 2BI021, Harrisburg, PA 1712B-I021. 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. 2B0601, Harrisburg, PA 1712B-0601 Phone (717) 7B7-6505. See 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 decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% 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 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, 19B2 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 19B2 will bear interest at a rate which will vary calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19B2 through 2003 are: Interest Daily Rate Factor from Year Year Interest Rate .............. Interest Rate Daily Factor Daily Factor Year 19B2 20% .00054B 19B7 ~ .000247 1999 ~ .000192 19B3 1~ .00043B 19BB-1991 11% .000301 2000 ~ .000219 19B4 11% .000301 1992 9% .000247 2001 ~ .000247 1985 13% .000356 1993-1994 ~ .000192 2002 ~ .000164 1986 10% .000274 1995-1998 ~ .000247 2003 ~ .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG. PA 11128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE . NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLOMANCE OR DISALLOMANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1Sli8 EX AFP (01-03) TERRY SEACORD 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 12-22-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003532 PAULINE N Amount Remitted 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 CoI-03J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-22-2003 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 TAX RETURN WAS: S.S/D.C. NO. 292-22-8170 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 03003532 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: DATE ESTABLISHED ( ) SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE 12-24-2000 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due x 41,194.73 1.000 41,194.73 .00 41,194.73 .15 6,179.21 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." X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 12-30-2003 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,179.21 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 781.82 TOTAL DUE 6,961.03 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) Vi, PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, 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-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: I-BOO-362-2050; services for taxpayers with special hearing and or speaking needs: I-BOO-447-3020 (TT onlY). Any party in interest not satisfied with the appraise_eot, 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. 2BI021, Harrisburg, PA 1712B-I021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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 Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administrativelY correctable errors. DISCOUNT, PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% 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 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January I, 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 Year Rate Factor Year 1982 20% .000548 1987 1983 1~ .000438 1988-1991 1984 11% .000301 1992 1985 1~ .000356 1993-1994 1986 10% .000274 1995-1998 --Interest is calculated as follows: Interest Daily Interest Daily Rate Factor Year Rate Factor ~ .000247 1999 ~ .000192 11% .000301 2000 ~ .000219 ~ .000247 2001 ~ .000247 ~ .000192 2002 ~ .000164 ~ .000247 2003 5% .000137 INTEREST = BALANCE OF TAX UNPAID X NU"BER 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 the assessment. If payment is made after the interest computation date shown on the Notice. additional interest must be calculated. LINDA HURLEY 851 WILLOW GROVE CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,.. INHERITANCE TAX RECOqD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN *' BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 REY-!iU4 EX IFP lDl-U51 09-28-2004 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003529 Allount Rellitted PAULINE N 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-1604 EX AFP (01-03) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 09-28-2004 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 ADJUSTMENT BASED ON: S.S/D.C. NO. 292-22-8170 PROTEST BOARD DECISION JOINT OR TRUST ASSET INFORMATION ACN 03003529 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-24-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 19,386.25 1. 000 19,386.25 .00 19,386.25 .15 2,907.94 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS" AGENT." ,- d .co.. TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID ~- DATE NUMBER INTEREST/PEN PAID (-) - \..1- e \...1 INTEREST IS CHARGED THROUGH 10-13-2004 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2,907.94 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 460.13 TOTAL DUE 3,368 07 .- . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ..~~ ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"" (CR), -)J" YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and submit with your peyment made payable to the name and address printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which wes not requested on the Tax Return, may be requested by completing an ftApplication for Refund of Pennsylvania Inheritance and Estate Taxft (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Depertment of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent [5%) discount of the tax paid is allowed. PENALTY: The 15% 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. INTEREST: 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 (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and 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 Da ily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .000219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 137- .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tex becomes delinquent will reflect an interest calculetion 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. BOAr.<.I OF APPEALS DEPT. 2810~1 HARRISBURG, PA 17128-1021 COMMON\^!EAL!H OF PENNSYLVANIA DEPARTMENT OF REVENUE LINDA L HURLEY 851 WILLOW GROVE CARLISLE PA 17013 IN RE ESTATE OF: RIFE PAULINE N DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: MAILING DATE: DECISION AND ORDER 0400839 Inheritance Protest 2101-0157 03003529 12/22/2003 1/5/2004 DONNA E AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@state.pa.us SEPTEMBER 10, 2004 On December 22, 2003, the Department issued appraisement and assessment ACN 03003529 to notify Petitioner that she was responsible for the payment of inheritance tax on the value of a gift the decedent made to her within a year of death. Petitioner states that she got nothing from the decedent directly since the gift, a motor vehicle, was given to her by the decedent and the decedent's son as a reward for working for their company. Further, as the gift was made "free and clear" with "no strings attached," Petitioner contends she is not responsible for the payment of the inheritance tax liability. Section 2107(c)(3) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 9 9107(c)(3), provides for the imposition of tax on inter vivos transfers made within one year of the death of the transferor "to the extent that the value at the time of the transfer or transfers in the aggregate to or for the benefit of the transferee exceeds three thousand dollars ($3000) during any calendar year." As shown by the automobile order, the value of the car Petitioner states the decedent and the decedent's son purchased for RIFE PAULINE N BOARD DOCKET NO. 0400839 Page 2 of 3 her within a year of the decedent's death, together with tax and related fees, totals $22,386.25. Since the gift/transfer was made within a year of the decedent's death, the Department imposed inheritance tax on $19,386.25, the value of the transfer net of the $3,000.00 exclusion. As Petitioner has not suggested that she paid or made any consideration for the vehicle at the time of its transfer to her, that transfer is subject to inheritance tax under the cited section to the extent of $19,386.25, as reflected by the Department. Section 2144(f) of the 1991 Statute provides that, in the absence of a contrary intent appearing in the will or other instrument of transfer, the ultimate liability for the inheritance tax, including interest, shall be upon each transferee. As neither the decedent's Will nor any instrument of transfer directs that tax on such transfers be paid from her estate, the Department properly assessed tax directly to Petitioner. Accordingly, it is hereby Ordered that the protest is denied. The appraisement and assessment is correct and shall stand as filed. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). Will No. STATUS REPORT UNDER RULE ~ ", PAULINE N. RIFE Date of Dea~~124/01 Admin No. 2001-~\Q157 Name of Decedent: Pursuant to Rule 6.12 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: // I I 1. State whether administration of the estate is complete: Yes ~ NQ_ 2. If the answer is No, state when the personal representative reasonably believes that the administration will be complete: 3. If the answer to No.1 is Yes, state the following: a. Did the personal representative file a final account with the Court? Yes....!.- No b. The separate Orphans' Court No. (if any) for the personal representative's account is: c. Did the personal representative state an account informally to the parties in interest? Yes No d. Copies of receipts, releases, joinders and approvals of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Date: )0/ d7/OY . - -5A?~/) /; ~)/-h71l Sharon R. Paxton McNees Wallace & Nurick 100 Pine St., P.O. Box 1166:.--:.c Harrisburg, PA 17108 - (717) 237-5 393 ,-; ~c::: c"'; Capacity: ~ Personal Repri.~ntative '~o {A237522:} FIRST AND FINAL ACCOUNT OF SHARON R. PAXTON, EXECUTRIX OF THE ESTATE OF PAULINE N. RIFE, DECEASED Date of Death: Date of Executor's Appointment: Accounting for the Period: January 24, 2001 February 8, 2001 January 24, 2001 to August 31, 2004 Purpose of Account: Sharon R. Paxton, Executrix, offers this account to acquaint interested parties with the transactions that have occurred during the estate administration. Requests for additional information or questions or objections can be discussed Vvith: Sharon R. Paxton, Esq. McNees Wallace & Nurick LLC 100 Pine St., P.O. Box 1166 Harrisburg, PA 17108 (717) 237-5393 an =<~ d ::s:::;- ,t:::.. O' ,: V) r'1 "'0 I \0 "'0 ~ LV :J:J ~ " ':'" SUMMARY OF ACCOUNT Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Page Proposed Distribution to Beneficiaries 13 Principal Receipts Net Gain (or Loss) on Sales or Other Dispositions Other Receipts Income transferred to Principal 1-2 Less Disbursements: Administration Expenses (Prin) Attorney Fees Gift Taxes Individual Income Taxes Other Expenses (Prin) 3-4 4-5 5 5 5 $ 1,520.61 36,000.00 229,707.40 28,435.00 53.71 Balance before Distributions Distributions to Beneficiaries Principal Balance on Hand 6 For Information: Changes in Investment Holdings 7 Income Receipts Less Disbursements: Income Taxes Income transferred to Principal 8-11 12 Balance before Distributions Distributions to Beneficiaries Income Balance on Hand Combined Balance on Hand Fiduciary Acquisition Value $ 2,095.40 $282,818.24 0.00 0.00 14,993.88 $297,812.12 295,716.72 $ 2,095.40 0.00 $ 2,095.40 $ 21,729.73 6,735.85 14,993.88 $ 0.00 0.00 $ 0.00 $ 2,095.40 RECEIPTS OF PRINCIPAL Estate of Pauline N. Rife As of 08/31/2004 Assets Listed in Inventory (Valued as of date of death) Checking Accounts First Union Account No. 001 WY05 0328 Evergreen CRT Money Market Portfolio Mellon Bank Checking Account No. 252-106-0216 Miscellaneous Property Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Refunds Asbury Services, Inc. & Affiliates - Refund Commonwealth of Pennsylvania Year 2000 Individual Income Tax Refund U.s. Fidelity and Guaranty Co. - Refund of Unused Insurance Premium TOTAL INVENTORY $107,973.34 18,848.96 $ 1,288.86 2,273.00 323.00 Page 1 Fiduciary Acquisition Value $126,822.30 151,940.50 3,884.86 $282,647.66 RECEIPTS OF PRINCIPAL Estate of Pauline N. Rife As of 08/31/2004 Receipts Subsequent to Inventory (Valued when received) 01/25/2001 ASSET OMITTED FROM ORIGINAL INVENTORY FILED FOR THE ESTATE: Estate of Frederick D. Rife (Gary L. Henline Promissory Note - Principal Payments Payable To The Estate of Pauline N. Rife) TOTAL RECEIPTS SUBSEQUENT TO INVENTORY SUMMARY Total Inventory Total Receipts Subsequent To Inventory TOTAL RECEIPTS OF PRINCIPAL $ 170.58 Page 2 $ 170.58 $282,647.66 170.58 $282,818.24 DISBURSEMENTS OF PRINCIPAL Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Page 3 Administration Expenses (prin) 03/13/2001 Waypoint Bank - Deluxe Checks $ 14.50 07/24/2001 Crystal V. Hackett, CPA - Preparation of Year 2000 Individual Income Tax Returns 400.00 09/25/2001 McNees Wallace & Nurick Miscellaneous Disbursements: Duplicating $ 63.76 Filing Fees 38.00 Telephone Charges 2.98 Postage 11.43 Travel Expenses 15.87 Probate Fees 250.00 Legal Advertisement 197.94 579.98 10/24/2001 McNees Wallace & Nurick Miscellaneous Disbursements Duplicating $ 4.80 Register of Wills -Short Certificates 9.00 13.80 10/29/2001 McNees Wallace & Nurick LLC Miscellaneous Disbursements Duplicating $ .40 0.40 11/09/2001 McNees Wallace & Nurick Miscellaneous Disbursements Duplicating $ 65.62 Telephone .18 Postage 11.33 Courier Service 32.25 109.38 09/09/2002 McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating Miscellaneous Postage Long Dist. Tele. $ 29.20 20.00 23.40 .82 73.42 03/17/2003 McNees Wallace & Nurick LLC - Costs Advanced re long distance telephone 0.55 05/30/2003 McNees Wallace & Nurick LLC - Costs Advanced re duplicating 2.00 09/02/2003 McNees Wallace & Nurick LLC - Costs Advanced as follows: DISBURSEMENTS OF PRINCIPAL Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Duplicating Postage Long Dist. Tele. $ 33.80 9.53 .27 43.60 $ 12/12/2003 McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating Postage $1. 00 4.65 5.65 04/09/2004 McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating Local Courier $ 3.80 2.00 5.80 08/31/2004 Cumberland County Register of Wills; Filing Fee re First and Final Account 158.00 08/31/2004 McNees Wallace & Nurick LLC - Costs Advanced as follows: Duplicating Postage $4.00 9.53 13.53 08/31/2004 Reserve: McNees Wallace & Nurick LLC - Costs for duplicating, postage, etc. related to filing account and finalizing estate 100.00 Attorney Fees 09/25/2001 McNees Wallace & Nurick - Legal Fees $ 12,364.50 10/24/2001 McNees Wallace & Nurick LLC - Legal Fees 850.00 10/29/2001 McNees Wallace & Nurick LLC - Legal Fees 750.00 11/09/2001 McNees Wallace & Nurick - Legal Fees 3,355.00 09/09/2002 McNees Wallace & Nurick LLC - Legal Fees 4,366.00 03/17/2003 McNees Wallace & Nurick LLC - Legal Fees 1,115.00 05/30/2003 McNees Wallace & Nurick LLC - Legal Fees 845.50 09/02/2003 McNees Wallace & Nurick LLC - Legal Fees 6,725.00 Page 4 $ 1,520.61 DISBURSEMENTS OF PRINCIPAL Page 5 Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 09/29/2003 McNees Wallace & Nurick LLC - Legal Fees $ 1,385.00 12/12/2003 McNees Wallace & Nurick LLC - Legal Fees 585.00 04/09/2004 McNees Wallace & Nurick LLC - Legal Fees 1,131.00 08/31/2004 McNees Wallace & Nurick LLC - Legal Fees 2,012.50 08/31/2004 Reserve - McNees Wallace & Nurick LLC - Final Fees related to preparing and filing account and finalizing estate administration 515.50 $ 36,000.00 Gift Taxes 10/18/2001 U.S.Treasury - Partial Payment of Year 2000 U.S. Gift (and Generation-Skipping Transfer) Tax $151,940.50 10/18/2001 U.S. Treasury - Partial Payment of Year 2000 U.S. Gift (and Generation-Skipping) Tax 2,766.90 10/23/2001 U.S. Treasury - Partial Payment of Year 2000 U.S. Gift (and Generation-Skipping Transfer) Tax 75,000.00 229,707.40 Individual Income Taxes 07/13/2001 U.S. Treasury - Year 2000 Individual Income Taxes (Debt) $ 27,886.00 07/13/2001 U.S. Treasury - Interest on Year 2000 Individual Income Tax 549.00 28,435.00 Other Expenses (prin) 06/18/2001 Mellon Bank - Miscellaneous Charges to Checking Account 252-106-0216 53.71 TOTAL DISBURSEMENTS OF PRINCIPAL $295,716.72 PRINCIPAL BALANCE ON HAND Estate of Pauline N. Rife As of 08/31/2004 Checking Accounts Waypoint Bank Estate Checking Account No. 0100170075 PRINCIPAL BALANCE ON HAND Page 6 Current Value Carrying Value $ 2,095.40 $ 2,095.40 $ 2,095.40 $ 2,095.40 INFORMATION SCHEDULES Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Changes in Investment Holdings Asbury Services, Inc. & Affiliates $ 1,288.86 03/02/2001 Deposited Check From Asbury Services, Inc. & Affiliates -1,288.86 Commonwealth of PA $ 2,273.00 08/24/2001 Deposit Refund Check From the Commonwealth of PA -2,273.00 Estate of Frederick D. Rife $ 170.58 03/02/2001 Principal Payment Henline Note -56.38 04/24/2001 Principal Payment Henline Note -56.86 05/16/2001 Principal Payment Henline Note -57.34 Frederick D. Rife Trust - Mellon Bk $ 151,940.50 10/18/2001 Journal Entry -151,940.50 U.S. Fidelity and Guaranty Co. $ 323.00 07/24/2001 Deposited U.S. Fidelity and Guaranty Co. Refund Check -323.00 Page 7 $ 0.00 0.00 0.00 0.00 0.00 RECEIPTS OF INCOME Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Dividends Mellon Bank Trust Account 08/01/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 10/18/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest Total Dividends Interest Estate of Frederick D. Rife 03/02/2001 Estate of Frederick D. Rife Gary L. Henline Promissory Note Interest Payment 04/24/2001 Estate of Frederick D. Rife Gary L. Henline - Promissory Note Check Dated 03/21/01 Interest Payment 05/16/2001 Estate of Frederick D. Rife Gary L. Henline Promissory Note Interest Payment First Union 09/20/2001 Deposit Proceeds of First Union Account Mellon Bank Trust Account 02/01/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 03/01/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife $ 368.85 325.31 694.16 $ 162.57 162.09 161. 61 486.27 $ 2,750.96 417.77 Page 8 $ 694.16 RECEIPTS OF INCOME Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Page 9 Interest $ 426.76 04/02/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 423.00 05/01/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 473.40 06/10/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 436.65 07/02/2001 Frederick D. Rife Trust Mellon Bank Account No. 10171105BN8 Remainder Beneficiary: Pauline N. Rife Interest 371.27 2,548.85 Waypoint Bank - Estate Checking 03/23/2001 Interest $ 2.79 04/23/2001 Interest 3.69 OS/23/2001 Interest 7.20 06/22/2001 Interest 12.53 07/23/2001 Interest 18.38 08/23/2001 Interest 4.68 09/21/2001 Interest 5.46 10/23/2001 Interest 52.73 11/23/2001 Interest 20.48 12/21/2001 Interest 8.44 01/23/2002 Interest 9.34 02/22/2002 Interest 9.65 03/22/2002 Interest 8.45 RECEIPTS OF INCOME Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Page 10 04/23/2002 Interest OS/23/2002 Interest 06/21/2002 Interest 07/23/2002 Interest 08/23/2002 Interest 10/23/2002 Interest 11/24/2002 Interest 12/23/2002 Interest 01/23/2003 Interest 02/23/2003 Interest 03/23/2003 Interest 04/23/2003 Interest OS/26/2003 Interest 06/23/2003 Interest 07/23/2003 Interest 08/24/2003 Interest 09/23/2003 Interest 09/23/2003 Interest 10/23/2003 Interest 12/31/2003 Interest (11/03 and 12/03) $ 9.04 6.94 7.17 6.94 7.64 4.81 3.89 3.32 3.55 3.55 3.17 3.31 3.53 2.87 2.89 2.59 6.04 1. 65 1.13 1. 64 ----------- 249.49 $ 6,035.57 Total Interest Rental Income Estate of Frederick D. Rife 03/02/2001 Estate of Frederick D. Rife Warehouse Rent: Checks Dated: 01/31/01 $ 600 RECEIPTS OF INCOME Page 11 Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 02/07/01 600 02/14/01 600 02/20/01 600 02/27 /01 600 02/28/01 400 $ 3,400.00 04/24/2001 Estate of Frederick D. Rife Warehouse Rent Checks Dated: 01/24/01 $ 600 03/14/01 800 03/21/01 800 03/28/01 800 04/04/01 800 3,800.00 05/16/2001 Estate of Frederick D. Rife Warehouse Rent Checks Dated: 04/11/01 $ 800 04/18/01 800 04/25/01 800 05/02/01 800 05/09/01 800 4,000.00 OS/29/2001 Estate of Frederick D. Rife Warehouse Rent Checks Dated: 03/07/01 $ 600 05/16/01 800 OS/23/01 800 2,200.00 06/06/2001 Estate of Frederick D. Rife Warehouse Rent Check Dated 05/30/01 $ 800 800.00 06/18/2001 Estate of Frederick D. Rife Warehouse Rent Check Dated 06/06/01 $ 800 800.00 15,000.00 Total Rental Income $ 15,000.00 TOTAL RECEIPTS OF INCOME $ 21,729.73 DISBURSEMENTS OF INCOME Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Income Taxes 04/13/2001 U.S. Treasury - Fiduciary Income Tax (Frederick D. Rife Trust) 04/13/2001 Commonwealth of Pennsylvania - Fiduciary Income Tax (Frederick D. Rife Trust) 04/15/2002 PA Department of Revenue - Tax Due re 2001 Fiduciary Income Tax Return 04/15/2002 U.S. Treasury - Tax Due re 2001 Fiduciary Income Tax Return 04/15/2003 PA Department of Revenue; Tax Due re 2002 Fiduciary Income Tax Return 04/12/2004 U.S. Treasury - Tax Due re 2003 Fiduciary Income Tax Return TOTAL DISBURSEMENTS OF INCOME $ 233.00 65.00 619.62 5,811.77 2.33 4.13 Page 12 $ 6,735.85 $ 6,735.85 PAYMENTS TO CREDITORS PROPOSED IIlXl(UXI[lllUiDU~~XXX Estate of Pauline N. Rife For Period 01/24/2001 Through 08/31/2004 Page 13 To: U.S. Treasury Payment towards outstanding income and gift tax liabilities Cash Total $ 2,095.40 $ 2,095.40 PAYMENTS TO CREDITORS TOTAL PROPOSED ~ $ 2,095.40 ESTATE OF PAULINE N. RIFE Deceased :IN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PENNSYLVANIA :ORPHANS' COURT DIVISION :NO. 2001-00157 AFFIDAVIT OF ACCOUNTING PARTY I, SHARON R. PAXTON, being duly sworn, say that the foregoing account contains according to the best of my knowledge and belief a true statement of all my receipts and disbursements on account of the estate and of all moneys or other property belonging to the estate which have come into my hands or been received by any other person by my order or authority for my use and that I do not know of any error or omission in the account to the prejudice of any creditor of, or person interested in, the estate. - 5/Ja/'411 If f <<1M SHARON R. PAXTON, Executrix . t1\ Swo . to before me thiS J[ , d~ I Notary Public ~,.- ._-~ , ., :'1 ._.. ____u~_e~_,_,..I5 UHOM CIty Of I MyC,. NOTARIAL SEAL UNOA M. ESHELMAN, Notary PuIlIIc CIty Of Harrisburg, PA Dauphin ColI1Iy My Commission Elcpires Sept. 5, 2005 Page 1 Petition where decedent left a WILL. In the Orphans' Court Division ofthe Court of Common Pleas of Cumberland County COMMONWEALTH OF PENNSYLVANIA No. 2001-00157 Estate of PAULINE N. RIFE , deceased. The petition of respectfully represents: Sharon R. Paxton (Name of Petitioner) I. The decedent, Pauline N. Rife (unmarried) (State whether Married or Unmarried at time of Death) , late of the Township of East Pennsboro died on January 24 ,2001, having made a WILL, (Date) and CODICIL(s), duly probated on ,2001, and recorded in Roll (Date) February 8. (Date) , on which the presenH~ers ::; (1.\- :;:;: /'T' (1', February 8 (Date) g ::D ro n ~ ::,~ ~.'7' Testamentarv 2001, to Sharon R. Paxton , were granted on ~;' V1 m -c I '0 -0 and leaving to survive a spouse and/or issue as follows, 1 The decedent had no spouse or issue. " J> ~ 2, N 1 SURVIVING SPOUSE OR ISSUE: Ifmarried, state whether a husband or wife survived and his or her name. State whether the decedent left issue and their names, when material. If none, so state. State whether surviving spouse has elected to take under or against the will, according to 20 Pa. C.S.A. Section 2201, et. seq., as amended and if such an election has been made, whether it has been filed, where recorded, and furnish a copy thereof. Page 2 II. The names of all LEGATEES and the amounts and character of their LEGACIES, and the names of the residuary legatees and the nature of their interests are as follows2 Names Relationship to Interest Of Age Give name of guardian or committee. if Decedent (VesorNo) any, and how appointed; submit copy of will in case of testamentary appointment Carl R. Probst and Linda L. Probst- None 100% of personal Yes 2860 Sunset Drive property and estate CampHill,PA 17011 residue *The decedent's son, Frederick D. Rife, predeceased the decedent on August 28, 2000, therefore the personal property and estate residue passes to Carl and Linda Probst. III. The notice of the granting of such letters was published in the Patriot-News, a newspaper, on the following dates: Mav 3. 10. and 17. 2001 and in the Cumberland Law Journal, on the following dates: Mav 11. 18. and 25. 2001 3 2 PARTIES IN INTEREST: Indicate such legacies as have been revoked with a reference to the revoking clause. 3 ADVERTISING LETIERS: Submit original proofs of publication. Page 3 IV. The inventory of the estate, amounting to Two Hundred Eightv Two Thousand Six Hundred Fortv Seven Dollars and Sixtv Six Cents ($282.647.66) was filed on October 24, 2001. V. The estate X Inheritance Tax, and _is IS _ is not subject to the payment of Pennsylvania X is not subject to the payment of Pennsylvania Estate Tax4 See attached "Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and assessment of Tax". Also attached is additional documentation explaining the payment of the estate's inheritance tax liability (see Exhibit B). VI. All the parties in interest are living, except as follows5 No Exceptions VII. All of said parties having any interest in said fund had actual notice of the filing of the account and this audit, except as follows6 No Exceptions 4 INHERITANCE AND ESTATE TAX: If subject, slate amount of lax able property, allowable deductions, nel estate, tax assessed, and date of payment. 5 PARTIES LIVING: State exceptions, if any, giving names, dates of death, and the names of their personal represenlatives, the date of grant of letters testamentary or of administration, and the place of the grant; or the names of their issue as the same may be material. 6 NOTICE OF AUDIT: State how notice was given, and when. Give exceptions, if any. (Refer to O.C. Rule 5.5 if there are charilable bequests.) Page 4 VIII. The decedent did not marry after the execution of the will and codicil( s), and there were no children born to or lawfully adopted by the decedent thereafter, except as follows7 No Exceptions IX. All creditors and other persons, of whose claims the accountant has notice or knowledge, were sent actual notice of this audit by letter mailed September 9, 2004; and the names of such claimants and amounts of their claims are as followsB Name Description Amount Owed* Internal Revenue Service 2000 Gift Tax $47,749.99 Internal Revenue Service 2001 U.S. Income Tax $ 302.55 PA Department of Revenue Inheritance Tax Liability $25,855.58 PA Department of Revenue 2001 PA Income Tax $ 412.77 Verizon Telephone Bill $ 3.56 Blooms By Vickrey Flowers (order prior to death) $ 57.24 * See statements supporting the outstanding amounts due in Exhibit C (please refer to Exhibit B for the inheritance tax information) X. The family exemption, allowable under 20 Pa. C.S.A. ~3121, to the spouse or children ofthe decedent, was claimed by the following person9 NONE 7 AFTER MARRIAGE OR CHILDREN: If after marriage, give date. If afterbom children, state names and dates of birth. If adopted children, state dates of adoption and reference to the Court record of their adoption. 8 CREDITORS: If no such claims, insert the word, "none". If any, give names, amounts, purpose and whether correct. If too many for the space, annex a list thereof. If any creditors or other claimant has not received actual notice, that fact must be stated. , F AMIL Y EXEMPTION: If such exemption has been allowed, state to whom and when. If none, so state. Page 5 XI. The parts of the will of the decedent which require interpretation, and the questions which are to be adjudicated are as follows 10 NONE XII. No share of any party in interest has been assigned or attached II No assignments or attachments XIII. There are attached hereto the followingl2 (X) Original Proofs of Publication regarding Grant of Letters; (Exhibit A) (X) Attorney's Certificate of Notice; and (Exhibit D) (X) Proposed Decree Nisi. XIV. The distributive shares of principal and income, and the persons thereunto entitled, are suggested as follows 13 Please refer to Page 13 "Proposed Payments to Creditors" of the First and Final Account filed with this Petition. The estate is proposing to distribute its remaining funds to partially satisfy its gift and income tax obligations due the Internal Revenue Service (U.S. Treasury). Distribution being made pursuant to Pennsylvania Probate, Estates and Fiduciaries Code, Section 3392. All remaining creditors of the estate are Class 6 creditors, however claims of the United States have priority over the other creditor claims. 10 QUESTIONS FOR ADJUDICATION: Ifnone, insert the word "none". Ifany, refer to the parts of the will which require interpretation. State any questions which are to be adjudicated, presenting all material facts not already given, and a statement that the persons affected thereby have had notice that they will be submitted for adjudication. II ASSIGNMENT OR A IT ACHMENT: State exceptions, if any, giving facts, with copy of assignment, certified by counsel, and the record of proceedings in which the attachment issued. 12 RECORDS: Indicate with cross (x) mark, those submitted. 13 DISTRlBUTION: (I) Give names, value, and proportionate share of distributees; (2) Give name of guardian, conunittee, trustee, or other fiduciary, ifany; (3) If the distribution of income is different from that of principal, state the fact; (4) Ifdistribution is to be made to an individual as trustee, state the Trustee's residence; and (5) If any advancements, or prior payment of share, or debts due estate, name distributee and state amount received or due. Page 6 Your petitioner, therefore, asks that distribution be awarded to the persons thereunto entitled, as their respective interests may appear. ~~ r PdP/~ SHARON R. PAXTON COMMONWEALTH OF PENNSYLVANIA COUNTY OF : SS.: The above named petitioner, being duly sworn, doe8 depose and say that the facts set forth in the foregoing petition which are within the personal knowledge of the petitioner are true, and as to facts based on the information of others, the petitioner, after diligent inquiry, believes them to be true. Sworn to and~ubscribed before me this '? day of Sember, 2004. ~~ If fix-hrJ SHARON R. PAXTON BA DC Fonns: Adjud.cn.frm:\testate.fr4 (Rev; 11/93)J NOTARIAL SEAL UIIIDA M. ESHaMAIII, IIIoIary Public CIty Of HIIIIfsburg, PA Dauphin County My Commission Elcpires Sept. 5, 2005 THE PATRIOT NEWS THE SUNDAY PATRIOT NEWS Proof of Publication Under Act No. 587, Approved May 16,1929 Commonwealth of Pennsylvania, County ot Dauphin} ss Michael Morrow being duly sworn according to law, deposes and says: That he is the Assl. Controller of The Patriot News Co., a corporation organized and existing under the laws of the Commonwealth of Pennsylvania, with its principal office and place of business at 812 to 818 Market Street, in the City of Harrisburg, County of Dauphin, State of Pennsylvania, owner and publisher of The Patriot-News and.Ill.e. Sundav Patriot-News newspapers of general circulation, printed and published at 812 to 818 Market Street, in the City, County and State aforesaid; that The Patriot-News and The Sunday Patriot-News were established March 4th, 1854, and September 18th, 1949, respectively, and all have been continuously published ever since; That the printed notice or publication which is securely attached hereto is exactly as printed and published in their regular daily and/or Sunday/ Metro editions which appeared on the 3rd, 10th and 17th day(s) of May 2001. That neither he nor said Company is interested in the subject matter of said printed notice or advertising, and that all of the allegations of this statement as to the time, place and character of publication are true; and That he has personal knowledge of the facts aforesaid and is duly authorized and empowered to verify this statement on behalf of The Patriot-News Co. aforesaid by virtue and pursuant to a resolution unanimously passed and adopted severally by the stockholders and board of directors of the said Company and subsequently duly recorded in the office for the Recording of Deeds in and for said County of Dauphin in Miscellaneous Book "M", Volume 14, Page 317. ,cJ \.~ ,',' " "./ .......--,. ~..:t; ':,' JIIMIIIIt.""" '! IJaSTA~E.~~.' tI :1E'&r~ '1 ,.......... ',,', ," ,tOftCl, ,~~ -. . ~:_~~I!l...JI~;I~~ ) to: '"",", It....... "i-..::.';':' , . ..,--...... 'Mdt..s';WA"~.:S"".C:K . 11M ~. :.C','" ':,' '/.'" * 1f1IIo1l" Notarial Seal Terry L. Russell, Notary Public Harrisburg, DauPhin County My Commission Expires June 6. 2002 Member, Pennsylvania Association of Notaries ARY PUBLIC My commission expires June 6, 2002 PUBLICATION COpy MCNEES, WALLACE & NURICK ATTN: STEPHANIE KLEINFELTER P.O. BOX 1166 HARRISBURG, PA. 17108 Statement of Advertising Costs To THE PATRIOT-NEWS CO., Dr. For publishing the notice or publication attached hereto on the above stated dates $ Probating same Notary Fee(s) $ Total $ 121.44 1.50 122.94 Publisher's Receipt for Advertising Cost The Patriot News Co., publisher of The Patriot-News and The Sundav Patriot-News, newspapers of general circulation, hereby acknowledge receipt of the aforesaid notice and publication costs and certifies that the same have been duly paid. By.................................................................... PROOF OF PUBLICATION OF NOTICE IN CUMBERLAND LAW JOURNAL (Under Act No. 587, approved May 16, 1929), P. L.1784 STATE OF PENNSYLVANIA : ss. COUNTY OF CUMBERLAND : Roger M. Morgenthal, Esquire, Editor of the Cumberland Law Journal, of the County and State aforesaid, being duly sworn, according to law, deposes and says that the Cumberland Law Journal, a legal periodical published in the Borough of Carlisle in the County and State aforesaid, was established January 2, 1952, and designated by the local courts as the official legal periodical for the publication of all legal notices, and has, since January 2, 1952, been regularly issued weekly in the said County, and that the printed notice or publication attached hereto is exactly the same as was printed in the regular editions and issues ofthe said Cumberland Law Journal on the following dates, viz: MAY 11, 18,25,2001 Affiant further deposes that he is authorized to verify this statement by the Cumberland Law Journal, a legal periodical of general circulation, and that he is not interested in the subject matter of the aforesaid notice or advertisement, and that all allegations in the foregoing statements as to time, place and character of publication are true. / '" Rog~r M. Morgenthal, Editor RIfe. PauliDe N., dee'd. Late of East Pennsboro Town- ship. Execut:r1x: Sharon R Paxton. c/o McNees, Wallace & NUIick. P.O. Box 1166. Harrisburg, PA 17108- 1166. Attomeys: McNees. Wallace & Nur- lck, P.O. Box 1166. Harrisburg, PA 17108-1166. SWORN TO AND SUBSCRIBED before me this 25 day of MAY. 2001 LOIS E. SNYDER. ::r PublIc MY~='~~ ~~~!:!,rlMan:h~J&5 Sharon R. Paxton Direct Dial: (717) 237-5393 E-Mail Address:spaxton@mwn.com November 21, 2003 HAND DELIVERED Ms. Laurel Fulmer Bureau of Individual Taxes Inheritance Tax Division Department of Revenue Commonwealth of Pennsylvania 5th Floor, Strawberry Square Harrisburg, PA 17128-0601 Re: Estate of Pauline N. Rife File No. 21 01-0157 Our File No. 20215-0001 Dear Ms. Fulmer: This letter is to follow up on our recent telephone conversation regarding the unpaid Pennsylvania Inheritance Tax for the Estate of Pauline N. Rife. By Notice of Inheritance Tax Appraisement dated December 17, 2001, the Pennsylvania Department of Revenue accepted the Estate's Inheritance Tax Return as filed. The amount of tax reported on the Return was $224,756.27, $86,631.00 of which was paid by Carl and Linda Probst. The Estate is insolvent and cannot pay the outstanding Inheritance Tax liability. Attached for your information is a copy of the cover letter submitted to the Register of Wills' Office with the Inheritance Tax Return on October 24, 2001. In that letter, we indicated that the transferees were liable for the tax on their respective transfers. We sent letters to the transferees advising them of their liability for Inheritance Tax on assets transferred to them within one year of Mrs. Rife's death. As a result, Carl and Linda Probst paid $86,631 on the assets transferred to them, which was remitted with the Return. To the best of our knowledge, none of the other transferees has remitted any Inheritance Tax. A summary of the assets allocated to the various transferees is enclosed for your convenience. Transferee assessments should be issued to Gary Henline, Linda Hurley, Becky Horne, Linda Seacord, Terry Seacord and Michael McSherry. (The address reported on the Return for Linda and Terry Seacord may no longer be correct, but we do not have a current address.) Frederick D. Rife predeceased his mother, Pauline Rife. His Estate was also insolvent and final distribution of the Estate's assets was approved by the Cumberland County Orphans' Court after notice to the Department. Bureau of Individual Taxes November 21, 2003 Page 2 We are preparing to file an Account with the Cumberland County Orphans' Court, and will provide a copy of that Account to the Department as a creditor of the Estate. In the meantime, please contact me if you have any questions. Very truly yours, McNEES WALLACE & NURICK LLC By Sharon R. Paxton SRP:al Enclosures BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. zeQ601 . HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE 'INHERiTANCE TAX RECORD ADJUSTMENT STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-10-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 AlIOUI1t R..I Had *' IEY-15U EX 'FP "l~GS) PAULINE N MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE; To insure proper credit to your account I s~lt the upper portion of this form with your tax p.y..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ RE-Y=is9ii-Eif-AF"-roi-:63i------.Ji-iN-HERi-fANc:i-TA-i-RifCORD--AUj-USTM-iNT-Ji.----------------------------- ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 101 TAX CREDITS: rfton<" , .., AMOUNT PAID DATE NUl1BER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631. 00 EREST IS CHARGED THROUGH 12-25-2003 TOTAL TAX CREDIT 86,631.00 THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 22 965.61 ERSE SIDE OF THIS FORM INTEREST AND PEN. 2,889.97 TOTAL DUE 25,855.58 ADJUSTIlENT BASED ON: VALUE OF ESTATE: 1. R..l Est.t. (Sch.dul. A) 2. Stock. ond Bonds (Schedul. B) 3. Closely Held Stock/Partnership Interest (Schedule C) 'i. Ilod_slNot.. R"".lvsbl. (Schedul. D) 5. Cash/Bank Deposlts/Hlsc. Personal Prop.rty (Schedule E) 6. ~olnt1y Dwnad Prop.rty (Schedul. F) 7. Transfers (Schedule G) 8. Tot.l Assets DEDUCTIONS AND EXEMPTIONS: 9. Fun-rei Expenses/Administrative Costs! Miscellaneous Expenses (Schedul. H) DebtslHDrtgege Liabilities/Liens (Schedule Il Tot.1 Deductions N.t Value of Tax Return Ch.rlt8bl./Gov.r~.nt.l Bequests; Non-elected 9113 Trusts Net V.lue of Est.te Subject to Tax ADMINISTRATIVE CORRECTION (1) (2) (3) ('i) (5) (6) (7) .00 .00 .00 .00 282,647.66 .00 1.067.559.99 (B) 10. 11. 12. 13. 1'1. TAX: 15. 16. 17. lB. 19. (9) (10) 37,442.94 258,784.81 (11) (12) (13) 11'1) (Schedul. ~) ~unt of Line 14 at Spousal rate A~t of Line 14 taxabla at Lineal/Class A rate A.aunt of Line 14 at Sibling rate A.ount of Line 14 taxable at Collateral/Class Brat. Principal Tax Due (15) (16) (17) (lB) .oox 00 = 461.908.42x 045= .OOX 12 = 592.071.48x 15 = (19) INT AT REV DATE 12-10-2003 1,350,207.65 296.227.75 1,053,979.90 .00 1. 053.979.90 .00 20.785.88 .00 88.810.72 109.596 61 · IF PAID AFTER DATE INDICATED, SEE REVERSE (IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) REV-1470 EX (1.&1) '* INHE'RITAfIlCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280801 HARRISBURG PA 17128-0601 DECEDENrS NAME PAULINE N RIFE FILE NUMBER REVIEWED BY Dianne McClain ACN 2101-0157 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Disallowance of Deductions and Assessment of Tax has been adjusted. Six Transferees reported on Schedule G have been removed and billed directly to the transferee as requested by the attorney for the estate. " ,. ORIGINAL PaQe 1 r-~OMMONWEALTH OF PENNSYLVANIA n DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. ZIIG60l HARRIS8URG~ PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS ANO ASSESSMENT OF TAX DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-17-2001 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG PA 17108 * .~-1!i47 EXAF' tU.OUl PAULINE N Amouni: R...itt.d I CHANGED (11 (21 131 (41 (51 (61 (71 .00 .00 .00 .00 282.647.66 .00 1.841.388.76 (81 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 ...... R'EY=is4-j-EiCAFP-fi'2=iioY-Nc;:ficn5riiiHERli'ANcr'fAirAPPRAISEMEN":--.m.-OWANCE-O-R'----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 101 DATE 12-17-2001 TAX RETURN WAS: (X I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Est.t. (Schedule AJ 2. Stocks and Bonds (Schedule BJ 3. Closely Held stock/Partnership Interest (Schedule C) 4. Hortgages/Notes Receivable (Schedule DJ 5. Cash/Bank Deposits/Hisc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule FJ 7. Transfers {Schedule GJ 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9~ Fun.~l Expenses/Adm. Costs/Hisc. Expenses (Schedule HJ 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (91 1101 37,442.94 HOTE: To insure proper credit to your account I sub.it the upper portion of this form with your tax paYllent. 2,124,036.42 ?Q6.?27 7~ 1,827,808.67 .00 1,827,808.67 NOTE: IT an assessment was issued previOUSly, lines 14, IS and~or 16, 17, 18 and 19 will reflect figures that include the total of 6bh returns assessed to date. ASSESSMENT OF TAX: 15. A.ount of Line 14 at Spousal rat. 16. Allount of Line 14 taxable .t Lineal/Class A rate 17. A.ount of Line 14 at Sibling rat. 18. Allount of Line 14 taxable at Collateral/Class Brat. 19. Principal Tax Due 258.784.81 1111 1121 (131 1141 1151 .00 X 00 = .00 1161 490,019.43 X 045 = 22,050.87 1171 .00 X 12 = .00 1181 1,351,369.33 X 15 = 202,705.40 (191= 224,756.27 rAX : rAYMENT RECEIPT DISCOUNT (+1 AHOUNT PAID DATE NUM8ER INTEREST/PEN PAID (-I 10-24-2001 CDOO0433 .00 86,631.00 INTEREST IS CHARGED THROUGH 01-01-2002 TOTAL TAX CREDIT 86,631. 00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 138,125.27 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2,342.60 TOTAL DUE 140,467.87 . IF PAID AFTER DATE INDICATED, SEE REVERSE Fnll CA.I ClJtATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, YOU HAY 8E DUE STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG PA 17108 ("1 COMMONWEALTH OF PENNSYLVANIA () . DEPARTMENT OF REVENUE NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN '* BUREAU OF rNoIVIDUAL TAXES INHERITANCE TAX DIVISION IlEPT. 280601 HARRISBURG, PA 11128-0601 In--4UUAFPUZ-1lO1 12-17-2001 RIFE 01-24-2001 21 01-0157 CUMBERLAND 201 PAULINE N Allouni: Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, sub_it the upper portion of this fora with your tax pay..nt. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .... Rifv:48]f-EX-jiFP--{i2~lioi-----j(.-NO-ficif-OF--UETifRMiNjiTiO-N-Aifu-A!iSESSiiENY----------------------------- OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN .. ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 201 DATE 12-17-2001 ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 8.706.30 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 224.756.27 3_ Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) .00 4. Total Inheritance Tax Assessed 224.756.27 5. Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (- ) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 -IF PAID AFTER THIS DATE, SEE REVERSE SIDE {IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CRJ, YOU HAY BE 200407 R28424 ~.,ii\ Department of the Treasury t&1JI Internal Revenue Service CINC!NNATI OH 45999-0039 _.~~, _u, 'U'vu. ,.'v, ~,~ SB V Date of this notice: MAR. Taxpayer Identifying Number Form: 709 Tax Period: 1, 2004 292-22-8170 DEC. 31, 2000 For assistance you may call us at: 1-800-829-3903 PAULINE N RIFE r. MCNEES WALLACE & NURICK LLC SHARON R PAXTON PO BOX 1166 HARRISBURG PA 17108-1166667 HELPFUL HINT: FOR FASTER SERVICE, TRY CALLING US ANY DAY EXCEPT MONDAY WHEN OUR CALL VOLUMES ARE HIGHEST. REMINDER OF BALANCE DUE OUR RECORDS SHOW YOU HAVE AN AMOUNT DUE FOR THE ABOVE FORM AND TAX PERIOD THAT HASN'T BEEN PAID. THE AMOUNT YOU OWE IS SHOWN BELOW. TO AVOID ADDITIONAL PENALTY AND/OR INTEREST, PLEASE ALLOW ENOUGH MAILING TIME SO THAT WE RECEIVE YOUR PAYMENT BY MAR. 11, 2004. MAKE YOUR CHECK OR MONEY ORDER PAYABLE TO THE UNITED STATES TREASURY. WRITE YOUR TAXPAYER IDENTIFYING NUMBER ON YOUR PAYMENT AND MAIL IT WITH THE STUB PORTION OF THIS NOTICE. IF YOU BELIEVE THIS NOTICE IS NOT CORRECT, PLEASE CALL US AT THE NUMBER LISTED ABOVE. WHEN YOU CALL, PLEASE HAVE YOUR PAYMENT INFORMATION AND A COPY OF YOUR RETURN AVAILABLE. THIS INFORMATION WILL HELP US FIND ANY PAYMENT YOU MADE THAT WE HAVEN'T APPLIED. AMOUNT YOU PREVIOUSLY OWED......_... ... ..... ........ ........ ..$24,624.01 PLUS ACCRUED PENALTY FOR LATE PAyMENT............ ..... ... .....$16,252.59 PLUS ACCRUED INTEREST ON LATE PAYMENT.. ...... ... .... ...........$6,873.39 AMOUNT YOU NOW OWE........................................... .$47,749.99 ABOUT YOUR NOTICE - THE PENALTY AND INTEREST CHARGES ON YOUR ACCOUNT ARE EXPLAINED DN THE FOLLOWING PAGES. IF YOU WANT A MORE DETAILED EXPLANATION OF YOUR PENALTIES AND INTEREST, PLEASE CALL US AT THE TELEPHONE NUMBER LISTED ON THE TOP OF THIS NOTICE. YOU MAY CALL YOUR LOCAL IRS TELEPHONE NUMBER IF THE NUMBER SHOWN ON YOUR NOTICE IS A LONG-DISTANCE CALL FOR YOU. ALL DAYS MENTIONED IN THE PARAGRAPHS BELOW ARE CALENDAR DAYS, UNLESS SPECIFICALLY STATED OTHERWISE. $16,252.59 PAYING LATE - IRC SECTION 6651 WE CHARGED A PENALTY BECAUSE YOU DIDN'T PAY YOUR TAX ON TIME. INITIALLY, THE PENALTY IS 1/2r. OF THE UNPAID TAX FOR EACH MONTH OR PART OF A MONTH YOU DIDN'T PAY YOUR TAX. IF YOU THINK WE SHOULD REMOVE OR REDUCE THIS PENALTY, SEE "REMOVAL OF PENALTIES _ REASONABLE CAUSE." REMOVAL OF PENALTIES - REASONABLE CAUSE TflE LAW LETS US REMOVE DR REDUCE THE PENALTIES EXPLAINED IN THIS NOTICE IF YOU HAVE AN ACCEPTABLE REASON. IF YOU BELIEVE YOU HAVE AN ACCEPTABLE REASON, YOU MAY SEND US A SIGNED STATEMENT EXPLAINING YOUR REASON. WE'LL REVIEW IT AND LET YOU KNOW IF WE ACCEPT YOUR EXPLANATION AS REASONABLE CAUSE TO REMOVE OR REDUCE YOUR PENALTY. THIS PROCEDURE DOESN'T APPLY TO INTEREST AND, IN SOME CASES, WE MAY ASK YOU TO PAY THE TAX IN FULL BEFORE WE REDUCE DR REMOVE THE PENALTY FOR PAYING LATE. ERRONEOUS WRITTEN ADVICE FROM IRS WE'LL ALSO REMOVE YOUR PENALTY IF: -YOU WROTE TO IRS AND ASKED FOR ADVICE ON A SPECIFIC ISSUE, -YOU GAVE IRS COMPLETE AND ACCURATE INFORMATION, -IRS WROTE BACK TO YOU AND GAVE YOU A SPECIFIC COURSE OF ACTION TO TAKE DR EXPLAINED WHAT ACTIONS NOT TO TAKE, -YOU FOLLOWED OUR WRITTEN ADVICE IN THE MANNER WE OUTLINED, AND -YOU WERE PENALIZED FOR THE WRITTEN ADVICE WE GAVE YOU. PAGE 1 -. . -.- TIN: 292-22-8170 FORM: 709 TAX PERIOD: DEC. 31, 2000 TO HAVE T~E PENALTY REMOVED BECAUSE OF ERRONEOUS WRITTEN ADVICE FROM IRS, YOU SHOULD: -COMPLETE FORM 843, CLAIM FOR REFUND AND REQUEST FOR ABATEMENT, -REQUEST THAT IRS REMOVE THE PENALTY, AND -SEND FORM 843 TO THE IRS SERVICE CENTER WHERE YOU FILED YOUR RETURN FOR THE YEAR YOU RELIED ON ERRONEOUS ADVICE FROM THE IRS. THE THREE DOCUMENTS YOU MUST ATTACH TO YOUR FORM 843 ARE: -A COPY OF YOUR ORIGINAL REQUEST FOR ADVICE FROM IRS, -A COPY OF THE ERRONEOUS WRITTEN ADVICE FROM IRS, AND -A NOTICE (IF ANY) SHOWING THE PENALTY WE CHARGED THAT YOU NOW WISH US TO REMOVE. $6,873.39 INTEREST - IRC SECTION 6601 WE CHARGE INTEREST WHEN YOUR TAX ISN'T PAID ON TIME. INTEREST IS COMPUTED FROM THE DUE DATE OF YOUR RETURN (REGARDLESS OF EXTENSIONS) UNTIL PAID IN FULL OR TO THE DATE OF THIS NOTICE. THE INTEREST RATES ON UNDERPAYMENT AND OVERPAYMENT OF TAXES ARE AS FOLLOWS: PERIODS PERCENTAGE RATES UNDERPAYMENT OVERPAYMENT JANUARY 1, 1992 THROUGH MARCH 31,1992................... 9 8 APRIL 1, 1992 THROUGH SEPTEM&ER 30, 1992................. 8 7 OCTOBER 1, 1992 THROUGH JUNE 30, 1994.................... 7 6 JULY 1, 1994 THROUGH SEPTEMBER 30, 1994.................. 8 7 OCTOBER 1, 1994 THROUGH MARCH 31, 1995..... .............. 9 8 APRIL 1, 1995 THROUGH JUNE 30, 1995...................... 10 9 JULY 1,1995 THROUGH MARCH 31,1996...................... 9 8 APRIL 1, 1996 THROUGH JUNE 30, 1996................ ... ... 8 7 JULY 1, 1996 THROUGH MARCH 31, 1998...................... 9 8 APRIL 1, 1998 THROUGH DECEMBER 31, 1998.................. 8 7 JANUARY 1, 1999 THROUGH MARCH 31, 1999........ ........... 7 7 APRIL 1, 1999 THROUGH MARCH 31, 2000..................... 8 8 APRIL 1, 2000 THROUGH MARCH 31,2001..................... 9 9 APRIL 1, 2001 THROUGH JUNE 30, 2001...................... 8 8 JULY 1, 2001 THROUGH DECEMBER 31,2001.............. ..... 7 7 JANUARY 1, 2002 THROUGH DECEMBER 31, 2002................ 6 6 JANUARY 1, 2003 THROUGH SEPTEMBER 30,2003............ ... 5 5 BEGINNING OCTOBER 1, 2003................................ 4 4 BEGINNING JANUARY 1, 1999, THE INTEREST RATE WE PAY ON OVERPAYMENT OF TAXES, EXCEPT FOR CORPORATE TAXES, IS THE SAME AS THE RATE OF INTEREST WE CHARGE ON THE UNDERPAYMENT OF TAXES. THE LAW REQUIRES US TO DETERMINE THESE INTEREST RATES QUARTERLY. FROM JANUARY 1, 1987 THROUGH DECEMBER 31, 1998, THE INTEREST RATE WE PAID ON AN OVERPAYMENT OF TAXES WAS ONE PERCENT LESS THAN THE RATE OF INTEREST WE CHARGED ON YOUR UNDERPAYMENT OF TAXES. EFFECTIVE JANUARY 1, 1995, WE PAY A REDUCED RATE OF INTEREST ON CORPORATE OVERPAYMENTS THAT EXCEED $10,000. THIS REDUCED RATE IS THE SHORT-TERM FEDERAL INTEREST RATE PLUS 1/2Y.. INTEREST COMPOUNDS DAILY EXCEPT ON LATE OR UNDERPAID ESTIMATED TAXES FOR INDIVIDUALS OR CORPORATIONS. INTEREST IS ALSO CHARGED ON PENALTIES FOR LATE FILING, OVER OR UNDERSTATING VALUATIONS, AND SUBSTANTIALLY UNDERSTATING THE TAX YOU OWE. CORPORATE INTEREST - WE CHARGE ADDITIONAL INTEREST OF 2Y. IF YOU DON'T MAKE YOUR CORPORATE TAX PAYMENT WITHIN 30 DAYS AFTER THE IRS NOTIFIES YOU OF THE UNDERPAYMENT OF TAX. THIS INTEREST BEGINS ON THE 31ST DAY AFTER WE NOTIFY YOU OF THE UNDERPAYMENT ON TAX AMOUNTS YOU OWE OVER $100,000, MINUS YOUR TIMELY PAYMENTS AND CREDITS. INTEREST - ADDITIONAL INTEREST CHARGES IF THE AMOUNT YOU OWE IS $100,000 OR MORE, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 10 WORK DAYS FROM THE DATE OF YOUR NOTICE. IF THE AMOUNT YOU OWE IS LESS THAN $100,000, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 21 CALENDAR DAYS FROM THE DATE OF YOUR NOTICE. IF WE DON'T RECEIVE FULL PAYMENT WITHIN THESE TIME FRAMES, THE LAW REQUIRES US TO CHARGE INTEREST UNTIL YOU PAY THE FUll AMOUNT YOU OWE. PAGE 2 I ........,. uu. ..... ....... TIN: 292-22-8170 FORM: 709 TAX PERIOD: DEC. 31, 2000 RETURN THIS PART TO US WITH YOUR CHECK OR INQUIRY YOUR TELEPHONE NUMBER BEST TIME TO CALL ( ) AMOUNT YOU OWE.............. ....$47,749.99 LESS PAYMENTS NOT INCLUDED.$ PAY ADJUSTED AMOUNT........$ 200407 070919 INTERNAL REVENUE SERVICE POBOX 267 STOP 812 COVINGTON KY 41019-0001 171 SB 1.1..1...1111."...111.1..11...11...11......11.1..11 34509-304-70400-1 PAULINE N RIFE % MCNEES WALLACE & NURICK LLC SHARON R PAXTON PO BOX 1166 HARRISBURG PA 17108-1166667 292228170 ZC RIfE 51 0 200012 670 00004774999 'l,;uu..,,;,... --------cuz-J.~--z u , U"I"lU."J ...- 'UU."J."J" ----cr-r-rr- SBW fJ>> Department of the Treasury Internal Revenue Service PHILADELPHIA, PA 19255-0010 Date of this notice: OCT. Taxpayer Identifying Number Form: 1040 Tax Period: Ii, 2003 292-22-8170 DEC. 31, 2000 . For assistance you may call us at: 1-800-829-8374 1,1".1,11.1,11""11."1"1,1""11,11.,,,1,,,,,,,,11.,,,1111,1 CALLER ID: 182608 PAULINE N RIFE DECD PO BOX 1166 HARRISBURG PA 17108-1166667 TAX BILL: YOUR BALANCE IS OVERDUE OUR RECORDS SHOW YOLl STIll. OWE A BALANCE FOR TAX YEAR 2000. THE AMOUNT YOU O\~E IS $302.55. TO AVOID ADDITIONAL PENALTIES AND INTEREST, PLEASE PAY THE AMOUNT YOU OWE BY OCT. 16, 2003. IF YOU BELIEVE THE AMOUNT WE SAY YOU OWE ISN'T CORRECT, PLEASE CALL US. WE FIGURED THIS AMOUNT BY ADDING: AMOUNT UNPAID FROM PRIOR NOTICES .... ... ... ... ........ ... .$270.63 PENALTY FOR LATE PAYMENT OF TAX. .... ........ .... ..... ... ..~ INTEREST ON LATE PAYMENT .... ..... ... ... ... ... .... .........~3~ THE AMOUNT SHOWN AS UNPAID FROM PRIOR NOTICES SHOULD REFLECT ANY CREDITS AND PAYMENTS TO YOUR ACCOUNT SINCE THE LAST NOTICE WE SENT YOU. THE PENALTY AND INTEREST LISTED ABOVE ARE BASED ON BOTH THE AMOUNT UNPAID FROM THE PRIOR NOTICE AND ANY AMOUNT YOU PAID LATE AFTER WE SENT YOU THE PRIOR NOTICE, WE'VE ATTACHED AN EXPLANATION OF THE PENALTY AND INTEREST CHARGES FOR YOUR INFORMATION. IF YOU CANNOT PAY THE FULL AMOUNT YOU OWE, YOU MAY BEGIN MAKING PARTIAL PAYMENTS. MAKE THE PAYMENTS AS LARGE AS POSSIBLE SINCE WE WILL CONTINUE TO ADD PENALTY AND INTEREST UNTIL YOU PAY THE TOTAL AMOUNT YOU OWE. WE WILL USE ANY REFUNDS YOU ARE DUE TO REDUCE THE AMOUNT YOU OWE. IF YOU ARE ALREADY MAKING PAYMENTS, PLEASE DISREGARD THIS NOTICE. PLEASE WRITE YOUR SOCIAL SECURITY NUMBER ON YOUR CHECK DR MONEY ORDER AND MAKE IT PAYABLE TO THE UNITED STATES TREASURY. DETACH THE PAYMENT VOUCHER BELOW AND MAIL IT WITH YOUR PAYMENT IN THE ENCLOSED ENVELOPE. THANK YOU FOR YOUR COOPERATION. RETURN THIS PART TO US WITH YOUR CHECK OR INQUIRY YOUR TELEPHONE NUMBER BEST TIME TO CALL ( ) AMOUNT YOU OWE......... ......... ...$302.55 LESS PAYMENTS NOT INCLUDED. $ PAY ADJUSTED AMOUNT..... ... $ SBW 200339 28211-202-04403-1 pv'1 INTERNAL REVENUE SERVICE PHILADELPHIA, PA 19255-0010 PAULINE N RIFE DECD PO BOX 1166 HARRISBURG PA 17108-1166667 1,"111,1""1,1.1,1.,1,1.11",11."".1111,,,1..,11 292228170 ZC 0000 30 0 200012 670 00000030255 COO"951 PHILADELPHIA SERVICE CENTER CP: '1 292-22-8170 TAX PERIOD: DEC. 31, 2000 HELPFUL HINT: FOR FASTER SERVICE, TRY CALLING US ANY DAY EXCEPT MONDAY WHEN OUR CALL VOLUMES ARE HIGHEST. EXPLANATION OF PENALTY AND INTEREST CHARGES THE PENALTY AND INTEREST CHARGES ON YOUR ACCOUNT ARE EXPLAINED ON THE FOLLOWING PAGES. IF YOU WANT A MORE DETAILED EXPLANATION OF YOUR PENALTIES AND INTEREST, PLEASE CALL US AT THE TELEPHONE NUMBER LISTED ON THE TOP OF THIS NOTICE. lE $31.92 INTEREST - IRC SECTION 6601 WE CHARGE INTEREST WHEN YOUR TAX ISN'T PAID ON TIME. INTEREST IS COMPUTED FROM THE DUE DATE OF YOUR RETURN (REGARDLESS OF EXTENSIONS) UNTIL PAID IN FULL OR TO THE DATE OF THIS NOTICE. INTEREST COMPOUNDS DAILY EXCEPT ON LATE OR UNDERPAID ESTIMATED TAXES FOR INDIVIDUALS OR CORPORATIONS. INTEREST IS ALSO CHARGED ON PENALTIES FOR LATE FILING, OVER OR UNDERSTATING VALUATIONS, AND SUBSTANTIALLY UNDERSTATING THE TAX YOU OWE. THE FOLLOWING TABLE SHOWS THE INTEREST CHARGES ON YOUR ACCOUNT. TO COMPUTE YOUR INTEREST WE USED PRINCIPAL X FACTOR. From Date To Date Days Rate Factor Principal Interest 0"/1512001 06/3012001 76 8.0Y. 0.016795189 27886.00 "68.35 06/3012001 07/1712001 17 7.0Y. 0.003265281 2835".35 92.58 0711712001 10/15/2001 90 7.0Y. 0.017Cf08410 11.93 0.21 10/1512001 10122/2001 7 7.0Y. 0.001343238 569.86 0.77 10122/2001 12/3112001 70 7.0Y. 0.013513868 270.63 3.66 12/3112001 06/3012002 181 6.0Y. 0.030197962 274.29 8.28 06/3012002 12/3112002 184 6.0Y. 0.030706088 282.57 8.68 12/3112002 06/3012003 181 5.0Y. 0.025102720 291. 25 7.31 06/3012003 09/3012003 92 5.0Y. 0.012681615 298.56 3.79 09/3012003 10/0612003 6 4.0Y. 0.000657714 302.35 0.20 Total Interest: 593.83 lE ADDITIONAL INTEREST CHARGES IF THE AMOUNT YOU OWE IS $100,000 OR MORE, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 10 WORK DAYS FROM THE DATE OF YOUR NOTICE. IF THE AMOUNT YOU OWE IS LESS THAN $100,000, PLEASE MAKE SURE THAT WE RECEIVE YOUR PAYMENT WITHIN 21 CALENDAR DAYS FROM THE DATE OF YOUR NOTICE. IF WE DON'T RECEIVE FULL PAYMENT WITHIN THESE TIME FRAMES, THE LAW REQUIRES US TO CHARGE INTEREST UNTIL YOU PAY THE FULL AMOUNT YOU OWE. PAGE 2 \ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .* BUREAU OF lNDIVIDUAL TAXES DEPARTIlENT '80604 . HARRISBURG, PI. 17128-0604 IEV-1471 EXAFP (7-") NOTICE OF COLLECTION PERSONAL INCOME TAX PAULINE N RIFE CO PO BOX 1166 HARRISBURG ACCOUNT ID I NOTICE DATE: TAX YEAR: BALANCE DUE: 292-22-8170 NOV 12 2002 2001 412.77 PA 17108 Dear Taxpayer: Based on your failure to resolve this liability through pravious notices, your delinquent tax account has been referred to this office. Arrangements for ~ull payment of your liabilities must be made within fifteen days of the date of this notice. Failure to comply with tniS notice could result in formal legal action including the filing of a lien and the eventual seizure and sale of your property. Make your check or money order payable to the include your Social Security Number on your payment. of this notice with your payment. A return envelope "PA Department o~ Revenue", and Detach and return the bottom portion is enclosed for your convenience. Prompt response will save you additional interest charges. Sincerely, COLLECTION SECTION TELEPHONE NO. (717) 783-3000 OFFICE HOURS: 8:00 AM - 4:30 PM (M-F) TDDI 1-800-447-3020 Service For Taxpayers With Special Hearing And Spaaking Needs V DETACH AT PERFORATION V REV-147Z (7-99) PIT 8UREAU OF INDIVIDUAL TAXES PERSONAL INCOHE TAX FOR DEPARTMENT USE ONLY PI... sWtd .u carr.spond.,clI to: PA Dept. af Revenue au,....,. af Ind. T8X85 Dept. 280604 _rrJsbul'll~ Pe 17128-0604. PI.... include l!I li8yti_ phone nu.ber. TAXPAYER NAME: .NOTICE-D-lifE-; ACCOUNT ID: TAX YEAR: PAULINE N RIFE NOV 12 2002 292-22-8170 2001 PAYMENT AMOUNT: $ . MAKE CHECK OR MONEY ORDER PAYABLE TO: "'PA DEPT. OF REYENUE", 100 DO NOT WRITE IN THIS SPACE 30018329222817000099200112310000000000412777 .~ i c: .m ai :Ii .~-~- it o <l) o 0> 0, :g o It) , -It) 1Il~ g>1'- Q.- I'- .. -= ~ ~ - - ,-= -- - = 0-= ,....= - ~ a: -; Q< : :;;"'iQ.. = t', = :.u -' = ""-'= it.... = i~:J: = '. - . - ~ I g CO - ~ >- > )( 0'<: a3.~ .f2.~ 1:1 1:1 1:1 1:1 1:1 .JI .JI Ltl m 1:1 1:1 1:1 1:1 1:1 1:1 1:1 ..... ::r ..... ::r ru 1:1 1:1 1:1 1:1 1:1 1:1 ..... ..... ..... ..... ..... ..... .JI Ltl ..... ru 1:1 CI ru 1:1 Ltl .JI 1:1 ..... ..... 1:1 .JI Ltl Ltl ..... I'- 1:1 I'- ..... CO I'- N I'- 0 ..... - ..... N a: , ( ) "I ( ) BLOOMS 'BY VICKREY 2201 MARKET ST. CAMP HILL, PA 17011 Phone: 737-0212 Invoice DATE INVOICE # 12/23/2000 3669 BILL TO Mrs. Pauline Rife c/o Carl Probst 2860 Sunset Dr. CampHill, PA 17011 ACCOUNT # 0476 TERMS Net 30 ITEM DESCRIPTION OTY DELIVERY DATE AMOUNT Silk Christmas Arrangem... Tree I 12-23-00 50.00T Delivery Charge I 12-23-00 4.00T Sales Tax 3.24 Total $57.24 ESTATE OF PAULINE N. RIFE Deceased :IN THE COURT OF COMMON PLEAS :CUMBERLAND COUNTY, PENNSYLVANIA : ORPHANS , COURT DIVISION :NO. 2001-00157 CERTIFICATION UNDER RULE 6.3.1. I certify that notice as required by Rule 6.3.1 of the Orphans' Court Rules was mailed to the following Parties in Interest of the above-captioned trust on September 9,2004: Carl R. Probst and Linda L. Probst 2860 Sunset Drive Camp Hill, P A 17011 PA Department of Revenue Bureau of Individual Taxes Dept. 280604 Harrisburg, PA 17128-0604 Internal Revenue Service P.O. Box 267 Stop 812 Covington, KY 41019-0001 Verizon P.O. Box 28000 Lehigh Vly, PA 18002-8000 Internal Revenue Service Philadelphia, PA 19255-0010 Blooms By Vickrey 2201 Market Street Camp Hill, P A 17011 Bureau of Individual Taxes Inheritance Tax Division Department of Revenue Commonwealth of Pennsylvania Dept. 280601 Harrisburg, P A 17128-0601 Notice has now been given to all persons entitled under Rule 6.3.1. ~~ e f~hvi Sharon R. Paxton, Esq. McNEES WALLACE & NURICK LLC Pine Street, P.O. Box 1166 Harrisburg, P A 17108 (717) 237-5393 ....,;"> --." .,,-;,- ,= '-' ... '" ...., r-- 0 ... ...., on H H ;;- .... -< Z pO . " 0 0".... 0 :::> ~~ 00 I 0 Z "' ... 0 -< '-' '" ;j -< 0 '-' '" \~ Z r-- ..: . 0 Z 1':"" -< N ~ H 0 ...., \\ ' ~ 0) ~ 0 ~ "<.::. ~~~(gP: z H Po< ... Pol,....j ~.....l .. ... ~ ,....j tI)....-f 0() ~ . <1l 0 pO ~ OJ ~ ~ '" I':O,D H c:: to OM p:j U} H ~ V) 8 0) Pol OM '" OJ .... pO '" ~ZOOH H '" 00 . ctI ... tI)~.......tPol::X:: '" :tl H '\lIlI iO p<9U JO .l\ell .~ 'lOl\PElJO 6lI ~ lllU U\ l68J8lU\ US w\lllO lO eI\8l.I 01 JIIIIIUIlOOOlI ~ 01 uMOUlI IJ(l6J9d JllIIlO ~ 0\ puIIl JIIlWlIIlO ~ ~ 0\ utato/J ueeq fill ~ Pl8II en Sl~ Ueull'" em 01 MlIl \6lII ~ 10 pull UllIfllIllllIll JOl lJIIOO ~ en ~ eQ ID'" auras ~ UElIl'" e:lll\<I pu'Il eUlll 'ereP ElIllIO pull 'lUJlOOOIf IIllI' 10 6ullU ellllO oo\lOU U8U1J'" lBlIl ~ AqllJlllll 10/08/2004 16:04 717-772-1459 OFF OF CHIEF COUNSEL PAGE 01/03 Commonwealth of Pennsylvania P A Department of Reven ue Office of Chief Counsel 1032 Strawberry Square Harrisburg, PA 17128-1061 Fax Transmittal Form Number of pages including cover page 3 DATE: October 8, 2004 TO: GLENDA FARNER-STRASBAUGH FROM: ORPHANS COURT DIVISION CUMBERLAND COUNTY COURTHOUSE RE: ESTATE OF PAULINE N. RIFE DECEASED Message: PLEASE SEE THE FOllOWING lETTER REGARDING THE ABOVE-REFERENCED ESTATE. LORA A. KULICK Direct Dial: (717) 346-4644 Fax: (717) 772-1459 Email: Ikulickstate.Da.us D Urgent D For Review o Please Comment o Please Reply IF YOU ENCOUNTER ANY PROBLEMS DURING TRANSMISSION, PLEASE CALL (717) 787-1382. NOTE: THIS MESSAGE IS INTENDED ONLY FOR THE USE OF THE INDMDUAL OR ENTITY TO WHICH IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRIVILEGED, CONFIDENTIAL AND EXEMPT FROM DISCLOSURE UNDER APPLICABLE LAW. IF THE READER OF THIS MESSAGE IS NOT THE: INTENDED RECIPIENT, OR THE EMPLOYEE OR AGENT RESPONSIBLE FOR DELIVERING THE MESSAGE TO THE INTENDED RECIPIENT, YOU ARE HEREBY NOTIFIED THAT ANY DISSEMINATION, DISTRIBUTION OR COPYING OF THIS COMMUNICATION IS STRICTLY PROHIBITED. IF YOU HAVE RECEIVED THIS COMMUNICATION IN ERROR, PLEASE NOTIFY US IMMEDIATELY BY TELEPHONE, AND RETURN THE ORIGINAL MESSAGE TO US AT THE ABOVE ADDRESS VIA THE U.S. POSTAL SERVICE. THANK YOU. www.revenue.state.pa.us E-mail: pareV@stallt.pa_us 24-hour FACT & Infonnation Line 1-888-PA TAXES (1-888-728-2937) 10/08/2004 16:04 717-772-1459 OFF OF CHIEF COUNSEL PAGE 02/03 OFFICE OF CHIEF COUNSEL D~PT. 261061 HARRISBURG, PA 1712~1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .. October 8, 2004 LORA A KULICK Direct Dial: (717) 346-4644 Ikulick@state.pa.U$ F",,; (717) 772-1459 GLENDA FARNER-STRASBAUGH REGISTER OF WILLS AND CLERK OF ORPHANS' COURT COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS COURT DIVISION CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 VIA FACSIMILE AND EXPRESS MAIL Re: ESTATE OF PAULINE N. RIFE, DECEASED Court of Common pleas of Cumberland County Orphans' Court Division File No. 21 01-0157 Dear MS. FARNER-STRASBAUGH: The Commonwealth of Pennsylvania, Department of Revenue, received a copy of the Petition for Adjudication, and the First and Final Account of Sharon R. Paxton, Executrix of the above- referenced Estate_ Page four of the petition notes that the Commonwealth is owed $25,855.58 in inheritance taxes. However, the Estate has only $2,095.40 available for distribution to all its creditors, which include the Internal Revenue Service_ The Department previously billed the specific transferees of decedent's property individually, for the additional inheritance tax due On the transfers to them. Accordingly, as there are no funds available to pay the remaining liability due the Commonwealth, the Department has no objection to the Account or to the relief requested in the Petition for Adjudication. As there is no objection, this Office does not intend to be represented before the Court at the audit of the Account on October 12, 2004_ 10/08/2004 16:04 717-772-1459 OFF OF CHIEF COUNSEL PAGE 03/03 GLENDA FARNER-STRASBAUGH October 8, 2004 Page 2 of 2 I trust that this is a sufficient representation of the Commonwealth's position on this matter. Please contact me if you have any questions or concerns, or if the Court still would require a Commonwealth representative at the audit hearing. Very truly yours, C{~ LORA A_ KULICK ASSISTANT COUNSEL cc: Sharon R. Paxton, Esq. John C. Murphy LAK: dmm MCNEES WALLACE & NURICK LLC 100 PINE STREET p, O. BOX 1166 .~ '" - ---'l HARRISBURG, PA 17108 -., ...,- ESTATE OF PAULINE N. RIFE DECEASED IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION No. 2001-00157 DECREE AND NOW, ilii~ 11--- ~"Y of ~~ 2004, 'p,m =i= ,fili, Fim ill,d Fioo' Account ("Account") filed by Sharon R. Paxton, Executrix of the Estate of Pauline N. Rife, deceased, and its accompanying Petition for Distribution ("Petition"), it is hereby ORDERED AND DECREED: 1. Proper notice having been given of the filing ofthe Account, and no objections having been filed thereto, the Account is hereby approved and confirmed. 2. The Executor is hereby ordered to pay the estate's creditors according to the Proposed Payment to Creditors as shown on page 13 of the Account. 3. No objections having been filed to the Account, to the Petition, or to the statement of proposed distribution, this is a final decree confinning the account absolutely, and directing distribution as stated therein. , ,P.l. . ,,: ;,l I'~ ; . l- 110. 0' Exhibit A . Exhibit B Exhibit C ,..."".'.'-...-...'.'......'.'jrnl____ Exhibit 0 CFFICE OF CHIEF COUNSEL DEPT 281061 HARRISBURG. PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE October 8, 2004 -~ ;;;;;;:s. ,. =-. . ~... . GLENDA FARNER-STRASBAUGH REGISTER OF WILLS AND CLERK OF ORPHANS' COURT COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS COURT DIVISION CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 LORA A KULICK Direct Dial: (717) 346-4644 Ikulick@state.pa.us Fax: (717) 772-1459 VIA FACSIMILE AND EXPRESS MAIL Re: ESTATE OF PAULINE N. RIFE, DECEASED Court of Common Pleas of Cumberland County Orphans' Court Division File No_ 21 01-0157 Dear MS. FARNER-STRASBAUGH: The Commonwealth of Pennsylvania, Department of Revenue, received a copy of the Petition for Adjudication, and the First and Final Account of Sharon R. Paxton, Executrix of the above- referenced Estate. Page four of the Petition notes that the Commonwealth is owed $25,855.58 in inheritance taxes. However, the Estate has only $2,095.40 available for distribution to all its creditors, which include the Internal Revenue Service. The Department previously billed the specific transferees of decedent's property individually, for the additional inheritance tax due on the transfers to them. Accordingly, as there are no funds available to pay the remaining liability due the Commonwealth, the Department has no objection to the Account or to the relief requested in the Petition for Adjudication. As there is no objection, this Office does not intend to be represented before the Court at the audit of the Account on October 12, 2004. GLENDA FARNER-STRASBAUGH October 8, 2004 Page 2 of 2 I trust that this is a sufficient representation of the Commonwealth's position on this matter. Please contact me if you have any questions or concerns, or if the Court still would require a Commonwealth representative at the audit hearing_ Very truly yours, xu~~ ~; LORA A. KULICK ASSISTANT COUNSEL cc: Sharon R. Paxton, Esq. John C. Murphy LAK: dmm J l (, .... '" ..... o o I ..... 8: N .' g ~ Eo< ~ 8 ~ .~. ... ... i U H H .>I . U 0'.... .. ... "" ;) .120 !::loll o ... .....Gl ..; MU......I><. .. "'"..... .1><....-'.... ,. ..!.;.r~~_..., . ~ .... ..: ~ ..... .... .... ~ '\< . z .f;1 .... '5 "'ci,.., "''' - ',' '~ ",~",':y ~ ( 1/; _10-.'" 'Ar... II'.-.q 'lOlIP""" ..._U1....f L' . lIlt....J08HlIIat..~....~~ UQII8d ..A/eIiltat pUI"" \ - P...... '~lWolllueeqiilllloplOOGlf.~~~ .l~ . _.",.OI__811IOPIIB . A 1IRd08IIatflW nr...811....,-. ._pUl..........P!* ' .........10 IlilIO\I UlllIPI"'.a:-- , ,,-''','-:. - " -: ' ',; " ",-" ,:;:.:.. "-"'-' . -,,' ,! ~,-- ...... '..,. . ":'..: --, <", ._,:':<,~. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT LINDA LOU HURLEY 851 WILLOW GROVE ROAD CARLISLE, PA 17013 ______n fold ESTATE INFORMATION: SSN: 292-22-8170 FILE NUMBER: 2101-0157 DECEDENT NAME: RIFE PAULINE N DA TE OF PAYMENT: 10/27/2004 POSTMARK DATE: 10/27/2004 COUNTY: CUMBERLAND DATE OF DEATH: 01/24/2001 NO. CD 004550 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $3,372.54 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: HURLEY CHECK# 5039 SEAL INITIALS: CCP RECEIVED BY: REGISTER OF WILLS $3,372.54 GLENDA FARNER STRASBAUGH REGISTER OF WILLS .0,1 NO'l -8 P 2 :~:~ Linda Lou Hurley 851 Willow Grove Road Carlisle, PA 17013 " .'. November 4, 2004 Clerk of Orphan's Court 1 Courthouse Square Carlisle, PA 17013 RE: Estate of Pauline Rife Docket #0400839 File Number#2101-0157 ACN Number 03003529 Dear Sir: I am writing to appeal the decision on Docket #0400839 letter denying my first appeal. I enclosed additional information to support my appeal. Please see letter from my Supervisor and Manager of M. F. Rockey Moving Company. Gary L. Henline was owner of M. F. Rockey Moving Company with Pauline Rife and Frederick Rife. He was consulted about this matter by Pauline Rife and Frederick Rife. As I said in my first appeal, I did not get anything directly from Mrs. Pauline Rife. The automobile was given to me by both Mrs. Pauline Rife and Frederick Rife as a reward for the years of service to M. F. Rockey Moving Company. The automobile was given to me after Mrs. Pauline Rife had given her interest in M. F. Rockey Moving Company to Frederick Rife (her son). I was at work on a Saturday and I got this call from Frederick Rife. He told me that he was going to call me back and that when he did, I was to drop whatever I was doing and go where he told me to go. Then he hung up before I could ask him anything more. He called me back about 10 minutes later and told me to go to L.B. Smith, that both Mrs. Pauline Rife (mother) and he (Fred) was buying me a car. I didn't know what to say. I told him that he did not need to do that, that I didn't have the money to pay taxes on a vehicle. He said he had bought cars for others and that he never did anything for me and that he appreciated my loyalty and service to the company. I again told him I did not have the money to pay for taxes on a car. He told me that he would take care of that So, I thanked him and did what he instructed me to do. I did not ask for this car. I accepted the gift of this vehicle because Fred had said that it was free and clear and there would be no taxes for me to pay. Mrs. Pauline Rife, herself, called me at work and asked me how I liked the car. I told her I really liked the car and appreciated her and Fred's generosity and thoughfulness. Clerk of Orphan's Court November 4, 2004 Page 2 The information that was submitted by Carl Probst is in error and is wrong. As I stated above, I was told by both Fred Rife & Pauline Rife that thev gave me this vehicle with no strinas attached. Again, as I stated before, that this car was from both of them. Please credit my account for the improper reported tax. Respectfully, ~~/~~~~ Linda L. Hurley Enclosure: Letter from my supervisor and manager of M.F. Rockey Moving Company M. F. ROCKEY MOVING CO. 160 LAMONT STREET. NEW CUMBERLAND, PA 17070 (SUBURB OF HARRISBURG) PHONE (717) nO-0170 . FAX (717) no-0650 FID# 23-1596107 ~ ~..~ Since 1923 .......... .- - 0 -- ,l:::>. October 14, 2004 C ~ , 1_.'-- Clerk of Orphan's Court 1 Courthouse Square Carlisle, PA 17013 -:J :",. " ~. n r~ RE: Estate of Pauline Rife Docket #0400839 File Number#2101-0157 Dear Sir: I can attest that Frederick Rife and Pauline Rife gave Linda Hurley a 2000 Ford Taurus Station Wagon for their appreciation of her years of employment at M. F. Rockey Moving Company. The car was a gift from both, Frederick Rife and Pauline Rife. Reporting that this car was a gift from Pauline Rife is totally incorrect. I will swear under oath that this information is correct. Please correct this information, and issue credit to Linda Hurley's account. Sincerely, M. F. ROCKEY MOVING COMPANY ~J-~ Gary L. Henline General Manager ~ WORLD-WIDE SERVICE r ~~-. At F Rockey Moving Company 160 Lamont Sbeet New Cumberland, PA 17070 AI.IED Agent for Allied Van Lines. it,.., 7001 2510 0008 0706 7217 ~) . /') -, f0.xv.-A.-./YJ I'u- u>f> r /Le-1 :-U-')~ J. - CLERK OF ORPHANS COURT 1 COURTHOUSE SQUARE CARLISLE PA 17013 ..) I ./' -\ - ' c' -' 1 C". - \')0"- i" i - -~.~~ -- * * I,'.: :t.ysPosr.: , ,,,I", .. 1'c- <0" - ~ ,...")~' f!:' {! ~~ ~ .a ~~~F =-1 ~ - / ,'"' ~ , MAlLED FROM ZIP 17013+3323 ()2 1".111111111,"".1 i 1 '1111'111111.1,11111.1.1111.1111 \. /b-oJOP-/8 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-10-2003 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 STEPHANIE KLEINFELTER MCNEES ETAL PO BOX 1166 HBG PA 17108 '* ~ REV-1593 EX AFP lOl-OS) PAULINE N Allount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ iifi=is9-j-ix--AFii-foi-:031------.iI-iiiHERiifANc:i-TA-i-RE-CORD--ADj-USTM-iNT--i.----------------------------- ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 101 DATE 12-10-2003 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. "ortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/"isc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adllinistrative Costs/ "iscellaneous Expenses (Schedule H) Debts/"ortgage Liabilities/Liens (Schedule I) Total Deductions Net Value of Tax Return Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) Net Value of Estate Subject to Tax . ~. ..~.. . KI:.l.I:..LI" l"J A"OUNT PAID DATE NU"BER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631.00 EREST IS CHARGED THROUGH 12-25-2003 TOTAL TAX CREDIT 86,631. 00 THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 22,965.61 ERSE SIDE OF THIS FORM INTEREST AND PEN. 2,889.97 TOTAL DUE 25,855.58 ADJUST"ENT BASED ON: VALUE OF ESTATE: ADMINISTRATIVE CORRECTION 10. 11. 12. 13. 14. TAX: 15. Allount of 16. Allount of 17. Allount of 18. Allount of 19. Principal TAX CREDITS: Line 14 at Spousal rate Line 14 taxable at Lineal/Class A rate Line 14 at Sibling rate Line 14 taxable at Collateral/Class B Tax Due rate INT AT REV . IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (1) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 282,647.66 .00 L067,559.99 (8) 1,350,207.65 296,227.75 L053,979.90 .00 L053,979.90 .00 20,785.88 .00 88,810.72 109,596.61 \ OK ~7( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU "AY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.) (9) (10) 37,442.94 258,784.81 Ul) (2) (3) (14) (5) (6) (7) (8) .OOX 00 = 46L908.42X 045= .OOX 12 = 592,071.48X 15 = (19) PAYMENT: Detach the top portion of this Notice and submit with your payeent made payable to the name and address printed on the reverse side. -- Make check or eoney order payable to: REGISTER OF WILLS. AGENT. REFUND [CR): A refund of a tax credit, which was not requested on the Tax Return, eay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" [REV-1313). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or froe the Departeent's 24-hour answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and I or speaking needs: 1-800-447-3020 [TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent [5Z) discount of the tax paid is allowed. PENALTY: The 15Z tax amnesty non-participation penalty is coeputed 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. INTEREST: 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 [6Z) percent per annum calculated at a daily rate of .000164. All taxes which becaee delinquent on and 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 Year Rate Factor Year Rate Factor 1982 20Z .000548 1987 9Z .000247 1999 n .000192 1983 16Z .000438 1988-1991 11Z .000301 2000 8Z .000219 1984 11Z .000301 1992 9Z .000247 2001 9Z .000247 1985 13Z .000356 1993-1994 n .000192 2002 6Z .000164 1986 10Z .000274 1995-1998 9Z .000247 2003 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER 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 the assessment. If payeent is eade after the interest computation date shown on the Notice, additional interest must be calculated. REV-1470 EX (6-88) '* - . INHEklT ANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENrS NAME FILE NUMBER REVIEWED BY ACN 2101-0157 101 PAULINE N RIFE Dianne McClain ITEM SCHEDULE NO. EXPLANATION OF CHANGES The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Disallowance of Deductions and Assessment of Tax has been adjusted. Six Transferees reported on Schedule G have been removed and billed directly to the transferee as requested by the attorney for the estate. ROW Paqe 1 ESTATE OF PAULINE N. RIFE, DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYL VANIA ORPHANS' COURT DIVISION NO. 21-2001-157 IN RE: APPEAL OF LINDA LOU HURLEY ORDER AND NOW, this 30 . day of November, 2004, a hearing in the above captioned matter is set for Thursday, February 3,2005, at 9:30 a.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, P A. BY THE COURT, '- Linda Lou Hurley.! 851 Willow Grove Road Carlisle, PA 17013 John Murphy, Chief - Commonwealth ofPA Department of Revenue Bureau ofIndividual Taxes Department 280601 Harrisburg, PA 17128-0601 .A4- ''(\c",",- Q(\. QIl."-.\: ~P"'> ,,\:.O,,(\.Q,-o, \d-' \- -;Jc.U-\ ~ . {\\\s-t d ..,. Sharon R. Paxton, Esquire For the Estate :rlm f'~ o BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REY-1607 EX AFP 109-041 STEPHANIE KLEINFELTER MCNEES ETAL P~~OX 1166 ~cf~ HB cf .. I-- ~ "::~ - SO CI:;:::'- x: 1...1.-00 \~ ;::1=~ cC Ou r, <......J "....... V". CJ) ~; o (y: r- Ei:Z<i LU LU _ UJ ~ _,_., o t--: .-.J a:: 0:: ,f) ..u <..) LU <:)~E: lJUinsure~er credit to your account, submit the upper portion of this form with your tax payment. e:..:> LW 0 ~ g":~g;\1-~~=rl.rn'-.lfJl..!:...;~~YAf.W~me';~ArI.~;A;lAWf~~"''!lt~~gW..~..........._....... ... DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-06-2004 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 PAULINE N Amount Remitted PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 101 DATE 12-06-2004 THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-09-2003 PRINCIPAL TAX DUE:. 109,596.61 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631. 00 10-27-2004 CD004550 .00 3,372.54 EREST IS CHARGED THROUGH 12-21-2004 TOTAL TAX CREDIT 90,003.54 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 19,593.07 INTEREST AND PEN. 3,787.78 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 23,380.85 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. J ~ S\'- BUREAU Of INDIVIDUAL F-tlG€iJ~;:'I) INHERITANCE TAX Dl~lSIDH PO BOX 2811601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF INHERITANCE TAX STATEMENT OF ACCOUNT *' REY-1U7EX AFP flZ-D41 Cl.cRi( ORr-:'["":i',\!"- STEPHANIEOtltEINFEL'In' MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-18-2005 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 PAULINE N nnn5 1"101 'Ii 0.?Q LLi:" ,:'.;', G,<f I" I tJ. ~ Allount Re..itted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subllit the upper portion of this for.. with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ~w-"r&1J.,.!r.A'j!"..rllr-"d'~".......iii.."fAMM!mel''''l'lr.!nYlIlM.b'I!".le'i!'6'OW...ii'i.................. ... ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 101 DATE 01-18-2005 THIS STATEMENT IS PROVIDED TD ADVISE Of THE CURRENT STATUS Of THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUHHARY Of THE PRINCIPAL TAX DUE, APPLICATION Df ALL PAYMENTS, THE CURRENT BALANCE, AND, If APPLICABLE, A PROJECTED INTEREST fIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT, 12-09-2003 PRINCIPAL TAX DUE:. ...,.,.,......,.,."....".,.,.,.,..'...,.,.,.,.,.".,.,.,.,.,.,.,..,.,.,.. 109,596.61 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631. 00 EREST IS CHARGED THROUGH 02-02-2005 TOTAL TAX CREDIT 86,631. 00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 22,965.61 INTEREST AND PEN. 4,020.64 . If PAID AfTER THIS DATE, SEE REVERSE TOTAL DUE 26,986.25 SIDE fOR CALCULATION Of ADDITIONAL 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 INSTRUCTIONS. ) ",,~ "l- PAYMENT: Detach the top portion of" this Notice and sub.i t wi th your paY1lt8flt made payable to the nalle and address printed on the reverse side. If RESIDENT DECEDENT lIake check or .oney order payablg to: REGISTER OF WILLS1 AGENT. If NON-RESIDENT DECEDENT .eke check or 1I0ney order payable to: C0Hl10NWEALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, day be requestad by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available online at www.ravenue.statB.Da us, any Register of Wills or Revenue District Office, or frail the Department's 24-hour answering service for forms orders: 1-800-362-Z050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Rgvenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box Z80601, Harrisburg, PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar lIonths after the decedent's death, a five pereent (5X) discount of the tax paid is allowed. PENALTY: The 151. tax a.nesty 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 aIInesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) 1I0nths and one (1) day froll the date of death, to the date of pay~ent. Taxes which becalle delinquent before January 1, 198Z bear interest at the rate of six (61.) percent per annum calculated at a daily rate of .000164. All taxes which becalle delinquent on and after January 1, 1982 will bear interest at a rate Which will vary from calendar yesr 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 Interest Daily Year Rate Factor Year Factor Vaa, Rate Factor 198Z 1983 1984 1985 '98' 1987 i'!OX 16% 111. 13% 10;( 9X .000548 .000438 .000301 .000356 #000274 .000247 1988-1991 1992 1993-1994 1995-1998 1999 2000 Rot. 111. 9. n 9% n 8% .000301 .000247 .000192 .000247 .000192 .000219 2001 2002 2003 2004 ZOOS 9. 6% 5% 4% 5X .000247 .000164 .000137 .000110 .000137 --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 beco~es delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payMent is lIade after the interest co.putatlon date shown on the Notice~ additional interest lIust be calculated. February 28, 2005 Orphan's Court 1 Court House Square Carlisle, Pa. 17013 Board of Appeals RE: PAULINE N. RIFE DOCKET NO. 0325395 FINEL NUMBER: 2101-0157 EXAMINER: Donna E. Awnent Orphans' Court, I am writing in response to the decision made by the Pennsylvania Department of Revenue concerning inheritance taxes regarding the estate of Pauline N. Rife. In Ms. Aument's letter dated February 16,2005 she states that my protest has been denied. I disagree with this decision and wish to appeal. As I have stated in my correspondences with the Department of Revenue I am being taxed for money that was paid to me to provide roofing work as well as other construction work for the Rife's. I am also protesting the assessment due to the fact that the money I received as an inheritance the taxes should have been paid. Please accept this letters as notification that I wish to appeal th,is decision. ~\)~~~ Michael D. McSherry ~ .:} "I w "" .. MAN r-:.- -" ~ ~~-l I--...J STovE (OMI'A:\Y Made in the U.S.A. \".'N..n ~~. ~~o ~ ~~ ~4.u&. '\'W..~ ~~~~ r s, m . 'BOARD OF APPEAlS DEPT. 281021 HARRISBURG, PA 17128-1021 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE MICHAEL MCSHERRY 1605 AIRPORT DR MECHANICSBURG PA 17055 IN RE ESTATE OF: RIFE PAULINE N DOCKET NO.: TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: <'f) , , , ,--~ MAILING DATE: DECISION AND ORDER 0325395 Inheritance Protest 2101-0157 03003533 12/22/2003 12/30/2003 DONNA E AUMENT Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email: daument@stale.pa.us FEBRUARY 16, 2005 On December 22, 2003, the Department issued appraisement and assessment ACN 03003533 to notify Petitioner that he was responsible for the payment of inheritance on the total value, less the applicable exclusion, of gifts of cash the decedent made to him within a year of her death. Petitioner states that, although he did receive funds from the decedent's son (the decedent signed blank checks which her son then completed), the amount the Department is subjecting to tax includes about $210,000.00 he received as reimbursement for roofing work he did on the decedent's business, an inclinator, painting at the business building and for personal items purchased for the decedent and her son. He further contends that the monies he received from the Rifes while they were alive should have been subject to gift taxes and income taxes but not reported on the inheritance tax return for either estate. He also notes that the decedent's and her son's wills provided that all taxes due were to be paid from their estates. Section 2107(c)(3) of the Inheritance and Estate Tax Act of 1991, 72 P.S. 99107(c)(3) provides for the imposition of tax on inter vivos transfers made within one year of the death of RIFE PAULINE N BOARD DOCKET NO. 0325395 Page 2 of 3 the transferor "to the extent that the value at the time of the transfer or transfers in the aggregate to or for the benefit of the transferee exceeds three thousand dollars ($3000) during any calendar year: As evidenced by fourteen checks signed by the decedent and written to and endorsed by Petitioner, funds totaling $516,818.32 were paid to Petitioner from various of the decedent's accounts from January to April of 2000. No indication of the purposes for any of the checks was written in the checks' memo sections. Since the presumed gifts were made within a year of the decedent's death, the Department imposed inheritance tax on $513,818.32, the value of the total transfers net of the $3,000.00 exclusion. The Board asked Petitioner to provide a breakdown of the purpose for each check he contended was issued as reimbursement for goods and/or services. We also requested copies of the invoices for the roofing and painting work, receipts for the purchases he stated were made on the decedent's behalf and evidence of the decedent's agreement to reimburse him. Petitioner stated that no record was kept of the items purchased for the decedent and her son and that some of the work completed on their residence was not in the form of a written contract. He submitted copies of six proposals dated December 27, 1999, and marked "accepted" and signed by the decedent's son December 28,1999; a proposal dated, accepted and signed January 13, 2000; and a proposal dated, accepted and signed February 2, 2000. Two of the December proposals are for painting at the decedent's residence; the remaining proposals are for work at the family business. One of the December 27, 1999 proposals and the February 2, 2000 proposal appear to be for identical work, but the proposal amounts are different. None of the proposals indicate when payment of the required 40% down payment was made, and Petitioner has not submitted any other documentation which ties any of the proposals to the ." RIFE PAULINE N BOARD DOCKET NO. 0325395 Page 3 of 3 checks which are the issue of the assessment. The Board extended another opportunity to Petitioner to submit the evidence requested, but he did not respond. We have nothing to support Petitioner's contention that some of the checks were written to him as payment for services rendered or reimbursement for goods purchased. Therefore, as no consideration in money or money's worth has been shown for the transfers made within a year of the decedent's death, they are properly subject to inheritance tax under the aforementioned Section 21 07(c)(3). Although Petitioner argues that decedent's Will directs all inheritance tax be paid from the estate, the estate reported for inheritance tax purposes is insolvent, having more debts than probate assets, so that there are no funds from which any of the inheritance taxes can be paid. Petitioner is, therefore, responsible for the payment of the tax on the intervivos transfers made to him, as Section 2144(f) of the 1991 Statute provides that the ultimate liability for the inheritance tax, including interest, shall be upon each transferee. Accordingly, it is hereby Ordered that the protest is denied. The appraisement and assessment shall stand as filed. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY). ~~l~ ~'-^.M-~ ~~\('-\ ~~ ~~a-~\\O (j ,. ~...\ "'\ \... ". \' ~ \ ~. t',.} ,I! \,,) ~'.'~ ~ ::- ~ ::- % ::..., ".... ~ ~ ~ ~ =- ::- ~ ::- :..- ::- ~ ::- :..- :..- ~ ~q ~~ ~~~ . )( Jl /^>t e T ~ ~ ~ ~ }- u'\ ~ -; ~ ~ ';:C! ~ ~ q.~ % p, '" 'Ot1' 0 tp~o "'", ..... ~o _ . ~ i, ~~ ~. ('l g 0 o -; ~ \ , MICHAEL MCSHERRY C/O MCSHERRY ROOFING CO 16~ AIRPORT DRIVE MEG~NICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN '* ~-".J BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 REY-ln4 EX AFP (12-84> 02-28-2005 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003533 Allount Rellitted PAULINE N ~,,--,,-. ' MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 , ,.... C1::"-: >'-:."''',_'::.-_ l'..'" Ci-::::.-, CUT ALONG il'+lIS LINf;S .... RETAIN LOWER PORTION FOR YOUR RECORDS ~ -----------...-------------------------------------------------------------------------------------------------- REV-1604 ti AFP (01-03) ~~ __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 02-28-2005 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 ADJUSTMENT BASED ON: S.S/D.C. NO. 292-22-8170 PROTEST BOARD DECISION JOINT OR TRUST ASSET INFORMATION ACN 03003533 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-24-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 513,818.32 1. 000 513,818.32 .00 513,818.32 .15 77,072.75 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 03-15-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 77,072.75 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 13 646.42 TOTAL DUE 90 719 17 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), ~d "". -- .,...'" ... D~~IIND_ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) <+-s IN RE: ESTATE OF PAULINE N. RIFE, Deceased IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: APPEAL OF MICHAEL MCSHERRY FROM THE PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX ORDER AND NOW, this I (. ~ day of March, 2005, Michael D. McSherry having filed with the Clerk of the Orphans Court an appeal from the decision of the Pennsylvania Department of Revenue concerning inheritance taxes in the Estate of Pauline N. Rife, which decision was dated February 16, 2005, hearing on his appeal is herewith set for Thursday, April 28, 2005, at 9:30 a.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, PA. BY THE COURT, Michael McSherry 1605 Airport Drive Mechanicsburg, P A 17055 /lJ John Murphy, Chief Commonwealth of P A Department of Revenue Bureau of Individual Taxes Department 280601 Harrisburg, PA 17128-0601 '--) Sharon R. Paxton, Esquire For the Estate ':.,.-) :r\m ::J ESTATE OF PAULINE N. RIFE DECEASED IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-2001-157 IN RE APPEAL OF LINDA LOU HURLEY ORDER AND NOW, this 3'.:4 day of February, 2005, having failed to appear at the hearing set by this Court for Thursday, February 3,2005 at 9:30 p.m. in Courtroom No.4, Cumberland County Courthouse, Appellee Pennsylvania Department of Revenue, Bureau of Individual Taxes is ordered hereby to refund to Appellant Linda Lou Hurley the sum of $3372.54 which represents inheritance tax in the amount of $2907.94 plus interest and penalty paid by her to the Cumberland County Register of Wills by check dated October 27,2004 plus appropriate interest. BY THE COURT, cc: Kathleen K. Shaulis, Esquire for Appellant 44 South Hanover Street Carlisle, PA 17013 John Murphy, Chief, Inheritance Tax Pennsylvania Department of Revenue Bureau of Individual Taxes Harrisburg, PA 17128-0601 Sharon Paxton, Esquire, for the Estate MacNees, Wallace and Nurick LLC P. O. Box 1166 Harrisburg, PA 17108-1166 Linda Lou Hurley 851 Willow Grove Road Carlisle, PA 17013 Co~ ~~ 2-~-os ~\ Cumberland County Register of Wills 4 "r ,,-~ ....~"'.~ \-:'I~.... co IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ESTATE OF PAULINE N. RIFE, Deceased ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: APPEAL OF MICHAEL MCSHERRY FROM THE PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX ORDER AND NOW, this "21" day of April, 2005, hearing on the above captioned matter set for April 28, 2005, is continued to Thursday, June 16,2005, at 1:30 p.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, P A. BY THE COURT, /1A- <;j:~ . s:g~ ':::::;.. j2 ~ Mark D. Bradshaw, Esquire ~ F or the Appellant 'E Julia A. Sheridan, Esquire For The Dept. of Revenue LO a --- ~ -V- Sharon R. Paxton, Esquire F or the Estate :rlm . ".,..' ..."......; ..."..., r-v N vi OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE April 26, 2005 THOMAS GOHSLER Direct Dial: (717) 783-7539 taohsler@state.oa.us Fax: (717) 772-1459 GLENDA FARNER-STRASBAUGH REGISTER OF WILLS AND CLERK OF ORPHANS' COURT COURT OF COMMON PLEAS OF CUMBERLAND COUNTY ORPHANS COURT DIVISION CUMBERLAND COUNTY COURTHOUSE ONE COURTHOUSE SQUARE CARLISLE PA 17013 J./~Oi- WI Re: ESTATE OF PAULINE N. RIFE, DECEASED Court of Common Pleas of Cumberland County Orphans' Court Division Appeal of Michael McSherry Dear MS. FARNER-STRASBAUGH: Enclosed for filing please find an original and one copy of my Praecipe for Appearance as counsel for the Commonwealth. Please file the original and time-stamp the copy and return it to me in the enclosed, self-addressed, stamped envelope. please do not hesitate to contact me if you have any questions. Thank you for your assistance. Very truly yours, cc: Michael McSherry John C. Murphy TJG:jlh Assgn# 7144 :",) ~".:) IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 787-1382, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY) . IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, DECEASED NO. 2101-0157 PRAECIPE FOR APPEARANCE To Glenda Farner-Strasbaugh, Clerk of Orphans' Court: please enter my appearance for the Commonwealth of Pennsylvania, Department of Revenue, Respondent in the above- captioned matter. Date: flt!; I eJ5 , 2005 IcZ~ .. Thomas J. Gohsler Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 G-(~ :' \ ' .c_._.' , ~ -~ IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE I hereby certify that I am this ;?,5-fAday of April, 2005, serving a copy of the foregoing document upon the person and in the manner indicated below, which service satisfies the requirements of Pennsylvania Orphans' Court Rule 5: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Michael McSherry 1605 Airport Drive 'ooh"'oobu<o. 'A "055 ~. ~..!a Tmas J. Gohsler Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 /' ".:-' < , Di.;' ,i' " '~ , \ ~,.<"'----'...~-~"--,--".,'-.~"~._- BUREAU OF IIIIIVI~'(tAjijiI: I...atITAIICE TAX DIVIS!i:JIt' ,-- -' ~- '--' PO lOX ZlD60l :..: ,-~ . HARRISIUAQ PA 17121-060t COMMONW.EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS '* REV-160" EX AFP (03-05) """'1""- 'f,~~' 9 LLuJ- l'lft f - PH 2: 43 DATE ESTATE OF DATE OF DEATH FILE NUJIBEJI COUNTY SSIVDC ACN 04-Z5-2005 RIFE Dl-24-Z0Dl 21 01-0157 CUMBERLAND 292-22-8170 03003529 _t _Jtt.., PAULINE N (LEe. ,^~ ; _lir\ ~t, _', QRr. j 'I'~ I", "1 0'_ L';\ "" ',-, !~-( It j "",i',, '.' ".)'-~''-,_.I LINDA "ut'lF HUK"I;EV\ , 851 wnl:ow GROVE CARLISLE PA 17013 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-1604 EX AFP (03-05) .. INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD ESTATE OF RIFE PAULINE N DATE OF DEATH OR TRUST ASSETS .. DATE 04-Z5-Z005 I iCUMBERLAND 1 COUNTY Dl-Z4-2001 FILE NO. Zl 01-0157 ADJUSTMENT BASED ON: S.S/D.C. NO. Z9Z-Z2-817D COURT DETERMINATION JOINT OR TRUST ASSET INFORMATION ACN 030035Z9 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED lZ-Z4-2000 Account Balance Percent Taxable X A_ount Subject to Tax Debts and Deductions Taxable A.ount Tax Rate X Tax Dua .00 1.000 .00 .00 .00 .15 .00 NOTE: TO INSURE PROPER CRED;TO YOUR ACCOUNT, SUBMIT THE UP ER PORTIOM OF THIS NOTICE WITH Y TAX PAYMENT TO THE REGISTE. OF WILLS AT THE ADDRESS SHOWN ~VE. MAKE CHECK OR MONEY OR'ER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-27-2004 CD004550 .00 3,37Z.54 , TOTAL TAX CREDIT 13,37Z.54 BALANCE OF TAX DUE '3, 37Z . 54CR INTEREST AND PEN. .00 TOTAL DUE '" "'.,,, "..rD . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS TIWl $1, NIl PAYIIENT IS REIlUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT"' (CRI, YOU IlAY BE DUE A REFUIIII. SEE REVERSE SIDE OF THIS FOil! FOR IHSTIUCTIDIIS.1 ~~ REV.1470EX(&aB) '*' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES DEPT. 280601 HARRISBURG PA 171_1 DECEDENT'S NAME PAULINE N RIFE FILE NUMBER REVIEWED BY Dianne McClain ACN 2101-0157 101 ITEM SCHEDULE NO. , The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of L~eductions, and Assessment of Tax on Jointly Held or Trust Assets has been adjusted bitsed on the February 3, 2005 Order of Court to refund tax plus interest paid by the taxpa~er. EXPLANATION OF CHANGES ROW Palla 1 r:r0(VJpni n~C!r:~ ()!=" BUREAU OF IIIDIVIDUALJ 1'AKl!S.' l~, , >"0 ~ .~ ItIERJTANCE TAX DIVISnJ~C..-<- . PO lOX 280611 HARRISIURS PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE XNHERXTANCE TAX STATEMENT OF ACCOUNT *' REV-1607 EX AFP [D5-05) 10 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 04-25-Z005 RIFE 01-Z4-Z001 21 01-0157 CUMBERLAND 03003529 _t _sttMl PAULINE N LINDA HURLEV 851 WILLOW GROVE CARLISLE PA 17013 I ' I PAYMENT TO: MAKE CHECK PAYABLE AND REMIT REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper cr.dlt to your ~ountl sub.it the upper portion of this fo~ with your t.M ~~t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ................................................................................................................ REV-1607 EX AFP (03-05) ... INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO. Zl 01-0157 ACN 030035Z9 DATE 04-25-2005 THIS STATEllENT IS PROVIDED TO ADVISE OF THE CURRENT STA1\IS OF THE STATEO ACN IN THE NAllEO ESTATE. SHD\IIl BELDII IS A _IV OF THE PRINCIPAL TAX DUE, APPLICATIDN OF ALL PAYHENTS, THE CURRENT BALANCE, AIlD, IF APPLICABLE, A PRD.IECTEO INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-ZZ-2005 PRINCIPAL TAX DUE. .00 PAVMENTS (TAX CREDITS): ~ PAVMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) I 10-27-Z004 CD004550 .00 3,37Z.54 , TOTAL TAX CREDIT 3\37Z.54 . BALANCE OF TAX DUE 3,37Z.54CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 3,37Z.54CR SIDE FORCALCULATIDN OF ADDITIONAL INTEREST. I IF TOTAL DUE IS LESS THAN fl, NO PAYMENT IS REQQIRED. IF TOTAL DUE IS REFLECTEO AS A "CREDIT" ICRI, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. ) IN THE COURT OF COMMON PEAS CUMBERLAND COUNTY, PENNSYLV NIA INRE: ESTATE OF PAULINE N. RIFE, DECEASED No. 2101-015 ORDER OF COURT AND NOW, this 16th day of June, 2005, this is the date and time scheduled for a hearing concerning the appeal of Michael McSherry of a Pennsylvania Dep rtment of Revenue Notice of Appraisement. Based upon the information conveyed to the Court oday by counsel for the Department of Revenue, both parties have tentatively settled this m tter. Both parties are in the process of preparing a Joint Stipulation to be filed with the Court. ntil such time as said Stipulation is filed with the Court, it is hereby ORDERED AND D CREED that this matter be continued indefinitely. mQ"~J('l ~pl-Q-'s 'VI a u.sR5 0-/7-05 \0 " ~0'0r\a..s ~ Gosh\~) r^" 'fY1a-rK\:)u .Jrr~\J~ C ~ ~l \0 r ((lj.,~ I c./rf - )- T: J.' j'\,.; r".~J 1IUIl!AU OF INDIvI.liCGfiIiO OFFICE OF IIHRITAIICE TAlC DIVlSI\!!fr:::STj rtD r;r:- '/,lil i ~ PO lOX 2116I1 ll.,~......':., 1 '~,J _I,.. ,_,) _1_ PA 17128-0611 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REY-1617 EX AFP (13-15) 2005 JUL 22 PH 2: 10 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 06-27-2005 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003529 ~t ...sttlld PAULINE N CLERK OF ORPHI\N1S C{)URT LINDA CUr/[c'iWRlEY") PAc 851 WILLOW GROVE CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Sft8Ur8 _r crlldlt to your IlCCOUnt, aubIIlt the '-'INIr portion of tits. fo... with your UK ..._t. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ........~...~............~~.~.....r........,....~..........~..........r...................... REV-1607 EX AFP (0~-05) . ... INHEKITANC TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 03003529 DATE 06-27-2005 THIS STATEIlENT IS PIIOVIDED TO ADVISE OF TIlE CURRENT STATUS OF THE STATED ACN IN THE IWlED ESTATE. SIIDlItI IELOIl IS A SUItIlARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CUIIlENT BALANCE, AND, IF APPLICABLE, A PllOJECTED INTEltEST F~. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-22-2005 PRINCIPAL TAX DUE: .00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-27-2004 CD004550 .00 3,372.54 06-09-2005 REFUND .00 3,372.54- TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 . IF PAm AFTER THIS DATE, SEE R1EVEIlSl! TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN tl, ND PAYIlENT IS REllUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORK FOR INSTRUCTIONS. ) ~ 08/02/2005 14:10 717-772-1459 OFF CHIFF COUNSFL PAGE 02/02 IN THE COURT OF COMMON PLEAS CUMBERLANP COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, C) . ,C) -.-' . .-::) DECEASED NO. 2101-0157 STIPULATION TO THE HONORABLE JUDGES OF SAID COURT: AND NOW, this C;11'hday ofJU.LY , 2005, come Mark Bradshaw Esquire, Counsel for Michael McSherry (~Petitioner"), w~ ';'rw transferee of the Estate of Pauline N. Rife, deceased, and Thomas J. Gohsler, Assistant Counsel, Counsel for the Commonwealth of Pennsylvania, Department of Revenue and state: WHEREAS, Pauline N. Rife ("Decedent") died January 24, 2001. WHEREAS, on or about November, 2003, Decedent's estate filed with the Department a pennsylvania Inheritance Tax Return, that reported approximately $517,000.00 in transfers to Petitioner. WHEREAS, on or about December 22, 2003, the Department issued a Notice of Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax, that assessed tax on the transfers to Petitioner, minus a $3,000.00 exclusion in I"--> = C.'l c...., -c; TI fil . C) C_) ~-\} I.~~) '---I i:::J I f0 'J r.) , . accordance with the Inheritance and Estate Tax Act of 1991. 72 P.S. ~ 9107 (c) (3) . WHEREAS, Petitioner appealed this Notice of Appraisement to the Board of Appeals. WHEREAS, by Opinion and Order dated February 16, 2005, the Board upheld the Department's assessment. WHEREAS, Petitioner appealed the decision of the Board to this Court. WHEREAS, as of June 14, 2005, the outstanding liability of Mr. McSherry exceeds $94,000.00, including applicable penalties and interest. WHEREAS, both parties wish to resolve this matter with no further involvement from the Court. NOW THEREFORE, it is hereby stipulated between the parties that: 1. Within fifteen days after Court approval of this Stipulation, Michael McSherry shall make paYment in the amount of $20,000.00 to the Cumberland County Register of Wills, as agent for the Department, said paYment to be credited to the above-captioned estate. 2. Within forty-five days after Court approval of this Stipulation, Michael McSherry shall make paYment in the amount of $30,000.00 to the Cumberland County Register of Wills, said paYment to be credited to the above-captioned estate. f~- ~ 3. In addition to the payments described in Paragraphs one and two of this Stipulation, Michael McSherry shall enter into a Deferred Payment Plan with the Department, said payment plan to be completed upon the total payment of a tax liability of $23,000.00 to the Cumberland County Register of Wills. The schedule and frequency of said payments shall be established by the mutual consent of the Department and Mr. McSherry and shall. be memorialized in a document separate from this Stipulation. 4. The total of all payments of tax principal by Mr. McSherry to the Cumberland County Register of Wills, as described in Paragraphs one through three, shall be $73,000.00. 5. Additionally, interest on the remaining $23,000.00 liability being paid by Mr. McSherry through the Deferred Payment Plan as described in Paragraph three, shall be computed in accordance with the Inheritance and Estate Tax Act of 1991, and the Fiscal Code. 6. Within thirty days from the date the Department receives notice of the payment described in Paragraph one, the Department shall issue a record adjustment on the account of the estate reflecting the payment as well as the additional terms of this Stipulation. petitioner hereby waives and abandons any claim for further relief pursuant to this appeal and Respondent hereby waives and abandons any additional tax relative to the issues of this appeal. The Petition, entitled Appeal of Michael McSherry from the Pennsylvania Department of Revenue Inheritance Tax, shall be marked settled, and the Court of Common Pleas of Cumberland County, Orphans' Court Division, be requested to so order. Date: 1 h ?l" . Respectfully Submitted by, ~~ ~l o. ~~fL~ Counsel for Petitioner Date, &( 21(05 ~~~ t Thomas J. Gohsler Assistant Counsel PA Department of Revenue Office of Chief Counsel Department 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE July 25, 2005 THOMAS GOHSLER Direct Dial: (717) 783-7539 tgohsler@state.pa.us Fax: (717) 772-1459 Dennis E. Lebo Cumberland County Clerk of Orphans' Court One Courthouse Square Carlise, PA 17013 Re: ESTATE OF PAULINE RIFE, DECEASED File Number 2101-0157 Orphans' Court Appeal Dear Mr. Lebo: Enclosed for filing please find an original and one copy of a Joint Stipulation signed by counsel for the Department as well as counsel for Michael McSherry, petitioner in this matter. Kindly date-stamp the copy and return to me in the enclosed self-addressed stamped envelope, along with a copy of the Court's signature on the Proposed Order settling the matter. . Thank you for your consideration. If you have any questions or wish to discuss this matter further, please contact this office at your earliest convenience. Very truly yours, ~~~~ Assistant Counsel cc: John C. Murphy TJG:jlh Assgn# 7144 ~ ~ IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, DECEASED No. 2101-0157 ORDER OF COURT AND NOW, this 'I~ day of ~r , 2005, it is hereby ORDERED AND DECREED that the attached Stipulation be and hereby is entered as an ORDER OF COURT. BY THE COURT: ('{\~ ~P-u--o Th 8.-4-05 IYx~ Go't\s\er JC:~~~ ffi Ie no..e l mc5h~~ G; J . ~U.5-l .')... /Jd. ~) r) ~: f;; ; :~.~ -' ! ~>~..... J. ~ = ~ c.:....~ :~ c~ (7) I .r::- :~~~!1 S::2 ...;; ",'J ~~,:.; "CJ -;c~ .- """) : ;-'5 ...; 0-\ : (, ,r, -h -00 --:~ r:-? o u:> BUREAU OF INDIVIDuAL T~$ INHERITANCE TAX DIVISION PO 80X ZSD601 HARRISBURG PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REY~16D7 EX AFP (03~D5) " ,~ , .j') DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 05-31-2005 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003529 A_unt R_itted PAULINE N LINDA HURLEY 851 WILLOW GROVE CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE; To insure proper credit to your account I sub.it the upper portion of this form with your tax pey.ent. CUT ALONG THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ~ ................................................................................................................ REV-1607 EX AFP (03-05) KKK INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 03003529 DATE 05-31-2005 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NANED ESTATE. SHOWN BELON IS A SUIlIIARV OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAVMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-22-2005 PRINCIPAL TAX DUE, .00 PAYMENTS (TAX CREDITS), PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-27-2004 CD004~ .00 3,372.54 05-18-2005 REFUND .00 3,372.5'0- TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 ..~,~: IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 . SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRI, VOU HAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I ~~ BUREAU OF INDIVIOUALPUJIIiinC'-' ri"rI'E (r INHERITANCE TAX DIVISION' :.,,\..1 .)t iL..iLU \..AT.v ~ \_( PO BDX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS *' REV-1604 EX AFP (03-05) ZGJiC 'I ":: ':' (' r~" \Jvl,~'".,vU rJ; !. ')3 ~J' ,_ DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN'DC ACN 08-23-2005 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003533 AltOunt Re.itted PAULINE N , .-,-. \ C ,"'" MICHAEL ", ,MtSHE~RY C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICS BURG PA 17055 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-1604 EX AFP (03-05) __ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS -- DATE 08-23-2005 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-0157 ADJUSTMENT BASED ON: S.S/D.C. NO. 292-22-8170 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 03003533 FINANCIAL INSTITUTION: GIFTS ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-24-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 307,000.00 1. 000 307,000.00 .00 307,000.00 .15 46,050.00 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 09-07-2005 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 46,050.00 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 9 263.92 TOTAL DUE "" ." '" 07 " IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYIlENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRl, YOU HAY BE DUE A REFUllIl. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. l * REV-1410EX(6-e8) '*' INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDMDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENTS NAME PAULINE N RIFE FILE NUMBER REVIEWED BY SCOTT ELLISON ACN 2101-0157 03003533 ITEM SCHEDULE NO. EXPLANATION OF CHANGES THE AMOUNT SUBJECT TO TAX HAS BEEN ADJUSTED TO $ 307,000.00 IN ACCORDANCE WITH THE OFFICE OF CHIEF COUNSEL AGREEMENT OF AUGUST 9, 2005. ROW Page 1 BUREAU OF INDIVIDOAI..T-AX,ES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT REV-1607 EX AFP (03-05) , 1", ! n: :J ~J '\j l DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-23-2006 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003533 PAULINE N ,- MICHAEL:i MCSHERRY C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 Anount Renitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, subnit the upper portion of this forn with your tax paynent. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 03003533 DATE 01-23-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-22-2005 PRINCIPAL TAX DUE: 46,050.00 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-19-2005 CD006127 .00 20,000.00 EREST IS CHARGED THROUGH 02-07-2006 TOTAL TAX CREDIT 20,000.00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 26,050.00 INTEREST AND PEN. 10,146.63 II IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 36,196.63 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) pt ,. , <, REr~7I"lE~ D :.._( ......_.___ ." ,..' __AI' OCT 0 6 2006 BY IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 PETITION FOR CONTEMPT TO THE HONORABLE JUDGE OF SAID COURT: AND NOW, this 1- 'fl, day of October, 2006, the 1 Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Counsel, Thomas J. Gohsler, respectfully avers the following: 1. On August 4, 2005, an Order was issued by This Court, approving the settlement of the appeal of Michael McSherry of a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax. Attached hereto and made a part hereof is a copy of the Order a~ ..,::;;. Stipulation dated August 4, 2005 and July 29, 2005, c) i ,-=. ~,)3 c _ ......,~, respectively, marked as Exhibit "A." ,::j;~ The settlement approved by this Court requir~~~r. McSherry to make payments to the Department as follows: 2. .:r:>> --.,;+" - en -.J '" <:::::> = <:::r'> a C") --l I c.n .~t) ffl Cy C.:) ,-:0 o i,' r:::J o ""11 ~ o ,"'" fn 'J:>C) -., ~ ~ , ~ (a) A payment of $20,000.00 to the Cumberland County Register of Wills within fifteen days after this Court approved the Stipulation marked as Exhibit A. (b) A payment of $30,000.00 to the Cumberland County Register of Wills within forty-five days after this Court approved the Stipulation marked as Exhibit A. (c) A Deferred Payment Plan, mutually agreed to by Mr. McSherry and the Department that would require payments totaling $23,000.00 over an agreed-upon period of time. (d) The sum total of these payments would be $73,000.00. 3. To date, Mr. McSherry has paid $20,000.00 to the Cumberland County Register of Wills. 4. Because of Mr. McSherry's non-compliance with the Court's Order dated August 4, 2005, Mr. McSherry is in contempt of this Court. 5. Further collection efforts in support of the Court- approved Stipulation have been unsuccessful. -2- " , WHEREFORE, the Commonwealth of Pennsylvania, Department of Revenue requests that this Court approve the attached proposed ORDER scheduling a hearing to determine whether Michael McSherry should be held in contempt of this Court, and direct the Petitioner to serve upon Michael McSherry and his counsel. Respectfully submitted by, ~/~d~ Thomas J. Go~ er Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 -3- " 4 IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE h b . f h h' /..4tk d fOb I ere y cert1 y t at I am t 1S I ay 0 cto er, 2006, serving a copy of the foregoing document upon the person and in the manner indicated below, which service satisfies the requirements of Pennsylvania Orphans' Court Rule 5: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Michael McSherry 1605 Airport Drive Mechanicsburg, PA 17055 & Mark Bradshaw Esquire Stevens & Lee P.O. Box 11670 Harrisburg, PA 17108-1670 ~/kJ4% ! homas J. Gohsler <:"J ,"' C) .' " "' --l Attorney for Respon~*~ I PA Department of Reyenue c..n ---...._.~ Office of Chief Coun~~ ?:~ Dept. 281061 1:1_ Harrisburg, PA 17l2-g-106~ Attorney I.D. No. 84739 -J X7 r-ll (::-) , ~:,.) .0 o '., C::J c-=:> .',"1 :<1 c5 rTl .,') C) ""TI ,1 to' -f ~; OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG. PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE October 4, 2006 Thomas J. Gohsler Direct Dial: (717) 783-7539 tgohsler@state.pa.us Fax: (717) 772-1459 Glenda Farner-Strasbaugh Register of Wills and Clerk of Orphans' Court One Courthouse Square Carlisle, PA 17013 Re: Estate of Pauline Rife, Deceased Contempt Petition for Failure to Pay Inheritance Tax Orphans' Court Division File No. 2101-0157 Dear Ms. Farner-Strasbaugh: Enclosed for filing please find an original and one copy of the Department's Petition for Contempt in the above-captioned matter. Please file the original, time-stamp the copy and return it to me in the enclosed, self-addressed, stamped envelope. Also included is a check for $15.00, as well an addressed envelope to serve Mr. McSherry and Mr. Bradshaw as per your instructions. Thank you for your consideration. Please contact me if you have any questions or concerns. Enclosures cc: John Murphy ,"..,"'-'\f"! ,.," Iv ;jb!O TJG:sp H:\OCC DOCS\RIFEESTATECOVERLTR.(NO. 7144).DOC L S : II blV Q - I ''IU''''' 9D'~Z ~ -J U '-' , ,;";; .. 1/-' -)I]: I ; /) ,::':." ~',,J :J\Jd:JU U-'L'i--I/'/'I-, -" -....J'~jV~~,G IN RE: ESTATE OF PAULINE RIFE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: PETITION FOR CONTEMPT ORDER . AND NOW, this 0; ~ day of October, 2006, in consideration of the within petition, a rule is issued upon Michael McSherry to show cause why a contempt citation ought not to be issued. This rule returnable and to be heard on Monday, November 20, 2006, at 3:30 p.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, P A. BY THE COURT, ./1/'/ (") c;o <=:0 :_~~ '::~,0~~ · ;:3 ~I=~ "0 ::~ l'"-.;) ~ = C1"\ o n -f o : 1:.1 ill C) C) J:J C..:J rn CJ o "n -n o ..... rn ; ,:"~ <:-:) -,-t C> > :ll: - .. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX(11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MICHAEL D MCSHERRY 1605 AIRPORT DR MECHANICSBURG, PA 17050-2102 -------- fold ESTATE INFORMATION: SSN: 292-22-8170 FILE NUMBER: 2101-0157 DECEDENT NAME: RIFE PAULINE N DATE OF PAYMENT: 10/23/2006 POSTMARK DATE: 10/23/2006 COUNTY: CUMBERLAND DATE OF DEATH: 01/24/2001 NO. CD 007334 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $37,452.03 I I I I I I I I TOTAL AMOUNT PAID: $37,452.03 REMARKS: CHERYL & MICHAEL MCSHERRY CHECK#189 SEAL INITIALS: CM RECEIVED BY: REGISTER OF WILLS GLENDA FARNER STRASBAUGH REGISTER OF WILLS 10/16/2006 :1:30 717-772-1459 OFF CHIFF COUNSFL PAGE all 01 Commonwealth of Pennsylvania PA Department of Revenue Office of Chief Counsel 1032 Strawberry Square Harrisburg. PA 17128-1061 - - -- r d n c, f ~~ '~:"1 :-") r' · r - ~ Number of pages including ccwer page 1 DATE: October 16. 2006 TO: Cheryl McSherry FROM: Thomas J. Gohsler Direct Dial: (717) 783-7539 Fax: (717) 772-1459 Emall: ohstate..us RE: Estate of Pauline Rife. Deceased Message: In accordance with our telephone conversation earlier today. the final settlement figure for the remaining inheritance tax delinquency on the estate of Pauline Rife is $37.452.03. o Urgent ~For Review fj Please Comment o Please Reply Please make full payment to the Cumberland County Register of Wills and note on the check the estate name and number (2101- 0157). Once I receive notification from the Register that payment has been made, I will instruct the Inheritance Tax Division to issue a record adjustment on account of the estate indicating a zero balance. Please contact me if you have any questions. IF YOU ENCOUNTER ANY PROBLEIIS DURtNG TRANSMISSION, PLEASe CALL (717) 787.1382. NOTE: 1lIS MeSSAGE IS INTENDED ONL Y FOR THE USE OF THe tNOMDUAL. OR ENTITY TO WHICH IT IS ADDRESSED, AND MAY CONTAIN INFORMATION THAT IS PRMLEGEO. CONFfDENTIAL AND ECI!Iwr FROM DISClOSURE UNDER APPLlCMLE LAW. IF THE READER OF THIS MESSAGE IS NOT THE INTENDeD REClPENT. OR THE EMPLOYEE OR AGENT RESPONSIBLE FOR DElIVERING THE MESSAGE TO THE INTENDED RECIPENT, YOU ARE HEREBY NOTfFIED THAT AHY DlSS_NATION, DlSTRlBUT10N OR COPYING OF THIS COMMUNICATION IS STRICTLY PROI., ICU. IF YOU HAVE RECEIVED THIS C~NlCATION IN ERROR. PLeASE NOTIFY us I-.:DIATEL Y BY TELEPHONE. AND RETURN THE ORIGINAl.. ME'SAGE TO US AT THE ABOVE ADDRESS 'itA THE U.S. POSTAL SERVICE. THANK You. www..revenue.state.pa.us E-mail: ~u.s 24-hour FACT & InfonnMion Line 1-Nl-PATAXES (1-818-7'28-2937) oz 1- b )- olrr7 IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 PRAECIPE TO DISCONTINUE TO: Glenda Farner-Strasbaugh, Register of Wills/Clerk of Orphans' Court, The above-captioned action is a Citation for Failure to Pay Inheritance Tax. Please mark this action discontinued upon payment of costs by the Estate as the inheritance tax was paid. DATE: November 3, 2006 ~~# ~mas J. Go ler Counsel Attorney for Petitioner PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-10'61- Attorney I.D. No. 84739 (717) 783-7539 , i I , "-,,.-,r!~, ," i''''--1''F BUREAU OF INDIVIDUAL fiJi$:I,:,r,.: Ij i'I,__,,: INHERITANCE TAX DIVISION -. --, -. -,. , PO lOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1607 EX AFP (03-05) 20G& NOV 21 Pr1 3: 32 DATE ESTATE OF DA TE OF DEATH FILE NUMBER COUNTY ACN 11-13-2006 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 AIIou1t R_l tt.d PAULINE N CLERK OF OR- P~-U\1\1 ,\'S COURT 1\ \ 11 . 1 ~ .--- STEPHANIE K€~~fW-n l'd\ e.o" p,tx, MCNEES ETAL PO BOX 1166 HBG PA 17108 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To Insure proper credit to your account, sublllt the upper portion of this fOM! with your tax P.~t. CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS +-- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) ... INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 101 DATE 11-13-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUlltARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 109,596.61 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631. 00 10-23-2006 CD007334 6,287.02- 37,452.03 TOTAL TAX CREDIT 117,796.01 BALANCE OF TAX DUE 8,199.40CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 8,199.40CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT 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. ) BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Q~C08DED CH\~~~~~ERITANCE TAX \ '-. rJ"("\;O ~rg,r:~VtEMENT OF ACCOUNT ?IL(j~-,,) Ll \ ,-^' 2006 OEe \ 5 MH \: 34 Or- C~E~KS 1'""~1\Jm ORP~,!:\~\' 'v;:'(" PI\ MICHAEL MCSHERRY CU~.j:pr(} .. C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 REV-1607 EX AFP (03-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-11-2006 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003533 PAULINE N t A.ount Rellitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax pay.ent. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 03003533 DATE 12-11-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. *** INHERITANCE TAX STATEMENT OF ACCOUNT KKK DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-22-2005 PAYMENTS (TAX CREDITS): PRINCIPAL TAX DUE: 46,050.00 BAL PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-19-2005 CD006127 .00 20,000.00 10-23-2006 CD007334 11,402.03- 37,452.03 ANCE OF UNPAID INTEREST/PENALTY AS OF 10-24-2006 TOTAL TAX CREDIT 46,050.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. 35.01 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 35.01 SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) C\ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIYISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX ""-I""\~Dro I\r.PC~TATEMENT OF ACCOUNT H:l;\...Jl'iJC VI"I;" ~~'I ;;:lj:('\t'"rCD r,c. , " ~L_i,jl'v 1 ~,,"I: <.,'j ,-.~ * REY-1607 EX AFP (03-05) 2006 DEe '5 AM": 3 4 CLERK OF STEPHANIE KLEINFEL~RH^i\, j'S CQIJRT Uti!"'1 r\ ~ r r>.~ ~~N:~~ ~~:~ CU1'"P'~~! ! ',) C'/\ HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 12-11-2006 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 Allount Rellitted PAULINE N MAKE CHECK PAYABLE AND REMIT PAYMENT TO: CUT ALONG THIS LINE NOTE: To insure proper credit to your account~ subllit the Upper portion of this forll with your tax paYllent. REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE~ PA 17013 REV-1607 EX AFP (03-05) --------------------------------------------------------------------------- --+ RETAIN LOWER PORTION FOR YOUR RECORDS 4- ESTATE OF RIFE PAULINE N FILE NO.21 01-0157 ACN 101 DATE 12-11-2006 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE~ APPLICATION OF ALL PAYMENTS~ THE CURRENT BALANCE~ AND~ IF APPLICABLE~ A PROJECTED INTEREST FIGURE. ~~~ INHERITANCE TAX STATEMENT OF ACCOUNT ~~. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-09-2003 PAYMENTS (TAX CREDITS): PRINCIPAL TAX DUE: 109~596.61 INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86~631.00 EREST IS CHARGED THROUGH 12-26-2006 TOTAL TAX CREDIT 86~631.00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.~ BALANCE OF TAX DUE 22~965.61 INTEREST AND PEN. 6~569.22 . IF PAID AFTER THIS DATE~ SEE REVERSE TOTAL DUE 29~534.83 SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $l~ NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ""CREDIT"" (CR) ~ YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) Ci BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 1712B-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ."."'~C:{NH,~RrrANCE TAX stA,.EMEN~ OF ACCOUNT *' REV-1607 EX AFP (03-05) '" fl III. 1::[:'" ~ ~ca7!, 0/0 F"! 2 5 ~.L! ... . Ii : 6 GARY L HENLINE 39 SHAMROCK CIRCLE WESTMINSTER MD 21157 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-12-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003528 PAULINE N Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 03003528 DATE 02-12-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 13,387.17 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EREST IS CHARGED THROUGH 02-27-2007 TOTAL TAX CREDIT .00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 13,387.17 INTEREST AND PEN. 4,012.24 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 17,399.41 " SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) 1)f BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 1712B-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ,r'FI,-UIHERITANCE TAX '-,IS1'AtifMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) LINDA SEACO(P" 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-12-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003531 PAULINE N 2uG1 FEB 20 PH 2: 56 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 03003531 DATE 02-12-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 8,217.30 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EREST IS CHARGED THROUGH 02-27-2007 TOTAL TAX CREDIT .00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 8,217.30 INTEREST AND PEN. 2,462.79 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 10,680.09 " SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE -', -r' r, ,-"'1(',:- .- '," J~-IINHERl'TANCE TAX 'STATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) Z001 FE8 20 PI'1 2: 5tbATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-12-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003530 PAULI NE N BECKY HORNE C/O MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 (~L Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT ... ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 03003530 DATE 02-12-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 6,130.31 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EREST IS CHARGED THROUGH 02-27-2007 TOTAL TAX CREDIT .00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 6,130.31 INTEREST AND PEN. 1,837.30 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 7,967.61 " SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) J BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 2B0601 HARRISBURG PA 1712B-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE (Ff::!~lN;I~ERITANCE TAX 'stATEMENT OF ACCOUNT '* REV-1607 EX AFP (03-05) 2007 FES 20 2:56 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-12-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003532 PAULINE N ^! F; ,. TERRY SEACORD' . 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ..... RETAIN LOWER PORTION FOR YOUR RECORDS ~ --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 03003532 DATE 02-12-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 6,179.21 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) EREST IS CHARGED THROUGH 02-27-2007 TOTAL TAX CREDIT .00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 6,179.21 INTEREST AND PEN. 1,851.96 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 8,031.17 II SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) ~ r' ,~~ (' ,'"", BUREAU OF INDIVIDUALTAXE$ INHERITANCE TAX DIVISION; PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT *' REV-1607 EX AFP (03-05) lOH7 FES 20 Pi'i 2: 56 CLEHi< ORFI.I'...' /.......1 1\/"'- ~ ,';''''- STEPHANIE'-"KlEINFEL TER MCNEES ETAL PO BOX 1166 HBG PA 17108 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-12-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 101 PAULINE N Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1607 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF RIFE PAULINE N FILE NO. 21 01-0157 ACN 101 DATE 02-12-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2006 PRINCIPAL TAX DUE: 109,596.61 PAYMENTS (TAX CREDITS): INT AT REV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 10-24-2001 CDOO0433 .00 86,631.00 EREST IS CHARGED THROUGH 02-27-2007 TOTAL TAX CREDIT 86,631. 00 THE RATES APPLICABLE AS OUTLINED ON THE ERSE SIDE OF THIS FORM.* BALANCE OF TAX DUE 22,965.61 INTEREST AND PEN. 6,882.98 IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE 29,848.59 " SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX $TATEMENT OF ACCOUNT . REV-1607 EX AFP (03-05) ','.' r 0.1 v,. R '23 ,uu II-d' " !.~ \r.. r{ j ~~ll \.J' "" DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 03-15-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 03003533 PAULINE N MICHAEL MCSHERRY" C/O MCSHERRY ROOF I NGI".Ctl 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- --------------------------------------------------------------------------- REV-1601 EX AFP (03-05) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF RIFE PAULINE N FILE NO. 21 01-0151 ACN 03003533 DATE 03-15-2007 THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 11-25-2005 PRINCIPAL TAX DUE: 46,050.00 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-19-2005 CD006127 .00 20,000.00 10-23-2006 CD007334 11,402.03- 37,452.03 03-14-2007 WRITEOFF .00 35.01 TOTAL TAX CREDIT 46,050.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00 SIDE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS. ) ~." ,'~. ) C) C) ~j,'J ...._.j October 5, 2007 c: Clerk of Orphans' court Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 ..:~~) en c', RE: Appeal File #2101-0157 Estate of Pauline Rife Dear Sir: First of all, I want to thank you for listening to me, and investigating my points of facts. appreciate your hard work in getting to where we are at this point However, I wish to further appeal. As I stated previously, I paid the estate for its value of stock in M. F. Rockev MovinQ Corporation in accordance to a Stock Purchase Aqreement dated Auqust 8. 1984. I had to obtain an attorney, to argue with the, Executor of the estate, Carl Probst, to get the purchase of stock of M. F. Rockey Moving Corporation settled. M. F. Rockey Moving Company is a Delaware Corporation. I further ask the court to refer to the "Stock Purchase Agreement" of which the estate is in possession of. The agreement worked both ways. It protected each side and was to be honored by each side. The agreement is very clear. That is the manner, we settled with the estate, for its stock value. I respectfully ask for further investigation in this matter, that this improper appraisal, and assessment, be corrected. I remain Sincerely, ,,1... . J_ ~~ G~~enline 39 Shamrock Circle Westminster, MD 21157 ,~ , .",;,.F ,_J'. M. F. ROCKEY MOVING CO. STOCK PURCHASE AGREEMENT This is an Agreement executed on ALJ~ClS:::T CZ ~ (q\'l/ between M. F. Rockey Moving Co., a Delaware corporation, hereinafter called "the Corporation," and Pauline N. Rife and Gary L. Henline, hereinafter sometimes referred to collec- tively as "the shareholders," and each singly as "a shareholder." , WIT N E SSE T H : " The shareholders own capital stock (hereinafter referred to as "Shares") of the Corporation as indicated on Exhibit A, and they and the Corporation desire the stock to remain closely held in order to promote harmonious management of the Corporation's affairs. Therefore, the shareholders and the Corporation agree as follows: 1. Purchase Obligation ,Upon Death. 1.1 Except as provided in paragraph 1.3, upon the death of any shareholder, his estate shall sell, and the Corporation shall purchase, the Shares which were owned by the deceased shareholder at his death for the price and upon the other terms hereinafter provided. ( , t EXHIBIT B DETERMINATION OF THE PURCHASE PRICE 1. The purchase price of Shares purchased and sold under the Agreement shall be such amount as is determined, in the manner described below, by a~independent accounting firm not performing regular accounting services for the Corporation, which accounting firm shall be chosen by the shareholders', and if they cannot agree upon any such accounting firm, such accounting firm as is designated by an arbitrator pursuant to arbitration proceedings conducted in Harrisburg, Pennsylvania, under the rules then obtaining of the American Arbitration Association, the procedures for which'arbitration can be invoked by any shareholder upon it appearing that the share- holders cannot agree about what independent accounting firm should perfor~ such services: 2. Any purchase p,rice established by an independent accounting firm as provided;ln paragraph I of this Exhibit B shall be based 'on the fair market value of the net worth of the Corporation, being the amount of the Corporation's assets, less the amount of its liabilities, on the Valuation Date, as disclosed by the Corporation's books of account regularly maintained in accordance with generally accepted accounting principles, consistently applied, but adjusted as follows: ~I! 0 0 0 0 !::~ ~ ~~ V) 8 ::r: ~~ 88 uu~ p::: c<) ~ .. >< -< r-l CflE--4~O .::r z~O'r--. ...D -< V) r-l L1l g:8~ u- p::: Cfl-< OA~p.., .::r zo ..=t ~-<~~ ru OH H p:::P:::V) .::r ~~~H P:::~OH C ~~uP::: C H -< C UUr-lU C C ..=t C ...D C C ~ r---- w (!) L:) <J: ~) ~ Cl; r-- J --gj VI ~r,-5'I-' (""\.Ie:> OClW''-I .z .0) O".....O."'lLn=:l U~(!) <I:a:I'-q>Q ,c:> vio..z-t-'-~ i:3 g . w W =:l ...J 0 t:) - - r--. 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COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO lOX 2101501 HARRISIURG PA 17121-0601 '",J n F .~ - ') 1i ;~ "I 0": GARY L HENLINICI,: 39 SHAMROCK CIRCLE WESTMINSTER MD 21157 CUT ALONG THIS LINE '* REV-1604 EX AFP (03-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 10-02-2007 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003528 PAULINE N Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 --+ RETAIN LOWER PORTION FOR YOUR RECORDS +- ---..----..---------...-----..--------..-..-..------..-..-..--..-......---.-..-..-..--..-..-.- REV-1604 EX AFP (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 10-02-2007 ESTATE OF RIFE PAULINE CUMBERLAND N DATE OF DEATH 01-24-2001 F I L E NO. 21 01- 0 157 ADJUSTMENT BASED ON: COUNTY S.S/D.C. NO. 292-22-8170 BOARD OF APPEALS REFUND JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: GIFTS ACN 03003528 ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-24-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable A.ount Tax Rate X Tax Due 33,445.31 1. 000 33,445.31 .00 33,445.31 .15 5,016.79 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 10-17-2007 TOTAL TAX CREDIT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 5,016.79 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1-758.47 TOTAL DUE t:. 77r;. ?t:. 1I IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS.) BOARD OF APPEALS POBox 281021 . HARRISBURG, PA 17128-1021 GOMMONWI;AL TH OF PENNSYLVANIA DEPARTMENT OF REVENUE . i"," '~I f' "-:"7 i'l:..l, -j ';.j ,'_~". L- (.: .~_.." :~. I GARY L HENLINE OFF" , ", 39 SHAMROCK CIRCLE e" WESTMINSTER MD 21157 IN RE ESTATE OF: RIFE PAULINE N DOCKET NO. : TAX TYPE: APPEAL TYPE FILE NUMBER: ACN: APPRAISEMENT: PETITION FILED: EXAMINER: 0705167 Inheritance Protest 2101-0157 03003528 12/22/2003 3/19/2007 SHAWN E YOUNG Direct Dial: (717) 783-7894 Fax: (717) 787-7270 Email:shyoung@state.pa.us September 18, 2007 MAILING DATE: DECISION AND ORDER On December 22, 2003, the Department issued an appraisement and assessment under ACN 03003528 to notify Petitioner that he was responsible for the payment of inheritance tax on the proportionate value of gifts the decedent made within a year prior to her death to him through his ownership interest in M. F. Rockey Moving Company. The Department's calculation of the tax due was based on summary information provided by the executor on Schedule G of the inheritance tax return. Petitioner states that he received nothing from the decedent directly, and that the information provided by the executor regarding the gifts was in error, since the gifts, motor vehicles and checks, did not benefit him. The Petitioner has described the decedent's state of affairs during the last year of her life, and has indicated that a variety of circumstances compelled the decedent, through and along with her son, to purchase automobiles for the use of others. Each automobile purchase was titled in the name of M. F. Rockey Moving Company, which was owned by . RIFE PAULINE N BOARD DOCKET NO. 0705167 Page 2 of 4 the decedent's son and the Petitioner. Other checks were written directly to M. F. Rockey Moving Company. Section 2107(c)(3) of the Inheritance and Estate Tax Act of 1991,72 P.S. 99107(c)(3), provides for the imposition of tax on inter vivos transfers made within one year of the death of the transferor "to the extent that the value at the time of the transfer or transfers in the aggregate to or for the benefit of the transferee exceeds three thousand dollars ($3000) during any calendar year." It is the opinion of this Board that the purchase of automobiles in the name of M. F. Rockey Moving Company and cash gifts to the company constitute taxable transfers under Section 2107(c)(3) of the Inheritance and Estate Tax Act because the Petitioner held an ownership interest in M. F. Rockey Moving Company and benefited indirectly by the addition of the cash and automobiles to the company assets. However, a review of the cancelled checks provided by the executor for the automobile purchases and cash gifts indicates that five of the transfers occurred more than one year prior to the date of death and are therefore exempt. In addition, five of the transfers were made from a joint checking account owned by the decedent and her son. Gifts made from the joint account prior to the death of the decedent's son, Frederick Rife, on August 28, 2000, are one-half taxable in this estate, rather than fully taxable. The following checks represent transfers previously taxed in the assessment notice dated December 22, 2003 which are exempt because the transfers were made more than one year prior to the date of death: Check Dated 01/07/2000 01/07/2000 01/14/2000 01/14/2000 01/15/2000 Check # 102 107 108 3002 3003 Check Amount $65,346.20 18,026.18 22,553.70 1,311.00 495.00 RIFE PAULINE N BOARD DOCKET NO. 0705167 Page 3 of 4 - The following checks were issued from accounts in the decedent's name alone to automobile dealers for the purchase of vehicles titled to M. F. Rockey Moving Company, or directly to M. F. Rockey Moving Company, while the Petitioner held a 49% interest in the company: Check Dated 01/31/2000 03/24/2000 07/15/2000 Check # 127 137 108 Check Amount $36,153.50 7,515.35 10,143.50 Taxable Transfer to Petitioner (49%) $17,715.21 3,682.52 4,970.31 The following checks were issued from accounts in the names of the decedent and her son, Frederick Rife, as joint tenants with the right of survivorship while the Petitioner held a 49% interest in M. F. Rockey Moving Company. Because the decedent and her son each held a one-half interest in the joint accounts, the transfer attributed to the decedent is limited to one-half of the amount of the check. Check Dated 01/25/2000 01/31/2000 02/10/2000 05/08/2000 05/09/2000 Check # 3014 3018 3025 3125 3133 Check Amount $582.00 190.90 295.74 8,168.86 3,063.58 Amount Transferred by Decedent $291.00 95.45 147.87 4,084.43 1,531.79 Taxable Transfer to Petitioner (49% ) 142.59 46.77 72.45 2,001.37 750.57 The following checks were issued from accounts in the decedent's name alone to automobile dealers for the purchase of vehicles titled to M. F. Rockey Moving Company while the Petitioner held a 51 % interest in the company: . RIFE PAULINE N BOARD DOCKET NO. 0705167 Page 4 of 4 Check Dated 08/02/2000 08/14/2000 Check # 0182 0185 Check Amount $6,107.05 7,743.00 Taxable Transfer to Petitioner (51 %) $3,114.59 3,948.93 Under Section 2107(c)(3), the total taxable transfers made within one year prior to decedent's death, $36,445.31, should be reduced by the $3,000 exclusion, to $33,445.31. Section 2144(f) of the 1991 Statute provides that, in the absence of a contrary intent appearing in the will or other instrument of transfer, the ultimate liability for the inheritance tax, including interest, shall be upon each transferee. As the estate reported for inheritance tax purposes is insolvent, having more debts than probate assets, there are no estate funds from which any inheritance taxes can be paid. Accordingly, it is hereby Ordered that the protest is sustained-in-part. The Department is directed to amend ACN 03003528 by reducing the amount subject to tax to $33,445.31. FOR THE BOARD OF APPEALS JOSEPH R. SLEEK, MEMBER A STATEMENT OF ACCOUNT WILL BE MAILED TO YOU BY THE BUREAU OF INDIVIDUAL TAXES. ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS' COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION. IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL (717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING AND SPEAKING NEEDS: 1-800-447-3020 (IT ONLY). . OFFICE OF CHIEF COUNSEL DEPT. 281061 HARRISBURG, PA 17128-1061 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE November 1, 2007 Thomas J. Gohsler Direct Dial: (717) 783-7539 tgohsler@state.pa.us Fax: (717) 772-1459 Glenda Farner-Strasbaugh Register of Wills and Clerk of Orphans' Court One Courthouse Square Carlisle, PA 17013 () ';:. S3. ~:c) ..!~~ ;-:: r-."..) '6 --.J , N -:; -.,..... ,...... Re: Estate of Pauline Rife, Deceased Answer to Petitioner's Appeal Orphans' Court Division File No. 2101-0157 r:-? ()i w Dear Ms. Farner-Strasbaugh: Enclosed for filing please find an original and one copy of the Department's Answer to Petitioner's Appeal in the above- captioned matter. Please file the original, time-stamp the copy and return it to me in the enclosed, self-addressed, stamped envelope. Thank you for your consideration. Please contact me if you have any questions or concerns. Enclosures cc: Gary L. Henline TJG: sp H:\OCC DOCSIRIFECOVERL TR.TOSTRASBAUGH(NO.7144).DOC r; , IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 ANSWER TO PETITIONER'S APPEAL o '~;;~ i -r1 -fen :>1-- - :_D "" (,...,..:,.;) = -.J c..:' :7":':: ."- I N TO THE HONORABLE JUDGE OF SAID COURT: AND NOW, this I S+ day of November, 2007, the -:J N CJ1 w Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Counsel, Thomas J. Gohsler, respectfully avers the following: 1. Denied. That Petitioner paid the above-captioned estate full value for stock in the M.F. Rockey Moving Corporation in accordance with a Stock Purchase Agreement dated August 8, 1984, is a conclusion of law to which no responsive pleading is required under the Pennsylvania Rules of Civil Procedure and is therefore denied. Further, after reasonable investigation, Respondent is without knowledge or information sufficient to form a belief as to the truth concerning the details of the Stock Purchase Agreement and the intentions of Petitioner and the above-captioned estate referenced within paragraph one of Petitioner's Petition and as such, the averment is denied. NEW MATTER Notice to Plead: To: Petitioner, Gary L. Henline: You are hereby notified to plead to the enclosed New Matter within thirty days from service hereof or a default judgment may be entered against you. 2. Paragraph one is incorporated by reference as if fully set forth herein. 3. On or about December 31, 2003, Petitioner appealed the Department's Notice of Appraisement, Allowance and Disallowance of Deductions and Assessment of Tax, issued on or about December 22, 2003, which imposed an inheritance tax liability against Petitioner in his capacity as a transferee of the estate. This appeal was filed with the Department's Board of Appeals in accordance with Section 9186 of the Inheritance and Estate Tax Act of 1991. 72 P.S. ~ 9186. 4. As the probate estate was insufficient to satisfy estate obligations, Petitioner was lawfully cited for the delinquency in accordance with Section 2144(f) of the Inheritance and Estate Tax Act of 1991. 72 P.S. ~ 9144(f). -2- 5. On or about September 18, 2007, the Board of Appeals issued a Decision and Order sustaining Petitioner's Appeal in part, and directing Respondent to reduce Petitioner's tax liability to $33,445.31. A copy of this Decision is attached as Respondent's Exhibit One. 6. This reduced amount is the accurate current delinquency, not including statutory interest imposed from the date of the Decision and Order through today's date, rather than the amount reflected in the Statement of Account dated February 12, 2007, and attached as an exhibit to Petitioner's Appeal. 7 . As noted in the Board's Decision and Order, Petitioner does not dispute that transfers were made to the M.F. Rockey Moving Company by the decedent's estate within one year of the decedent's date of death, resulting in the imposition of Pennsylvania Inheritance Tax. 72 P.S. ~ 9107(c) (3). 8. Petitioner has conceded that he held an ownership interest in M.F. Rockey Moving Company at the time of the taxable transfers, thereby benefiting directly from the transfers in question. 9. As petitioner does not dispute that taxable transfers occurred or that he received taxable property from the above- referenced estate, the Decision of the Board should be upheld. -3- WHEREFORE, Respondent, Commonwealth of Pennsylvania, Department of Revenue respectfully requests that this Court uphold the Decision and Order of the Board of Appeals dated September 18, 2007, dismiss Petitioner's Appeal with prejudice and order Petitioner to satisfy the delinquency in full within sixty days of today's date. ~ff% Thomas J. Gohsler Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney 1.0. No. 84739 oate:W7 -4- , .' IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE IJ~ I hereby certify that I am this day of Nov~ 2007, serving a copy of the foregoing document upon the person(s) and in the manner indicated below, which service satisfies the requirements of Pa. Orphans' Court Rule 5: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Gary L. Henline 39 Shamrock Circle Westminster, MD 21157 ~e4:~ Attorney for Petitioner PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 . . . IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 PRAECIPE FOR APPEARANCE TO: Glenda Farner-Strasbaugh Register of Wills/Clerk of Orphans' Court Please enter my appearance for the Commonwealth of Pennsylvania, Department of Revenue, Respondent in the above-captioned matter. Date, /1(//07 ~4~ Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Telephone: (717) 787-1382 Attorney I.D. No. 84739 IN RE: ESTATE OF PAULINE RIFE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: PETITIONER'S APPEAL ORDER AND NOW, this ~y day of December, 2007, a hearing on the appeal of the petitioner, Gary L. Henline, is set for Wednesday, February 20,2008, at 9:30 a.m. in Courtroom Number 4, Cumberland County Courthouse, Carlisle, P A. BY THE COURT, Gary Henline, Pro Se 39 Shamrock Circle Westminster, MD 21157 Thomas 1. Gohsler, Esquire Attorney for Dept. of Revenue Office of Chief Counsel Dept.. 281061 Harrisburg, PA 17128-1061 :rlm () C::;O :rJ cl ~r:~ ::.:x~ I. -....;-........ / ......_.J <1_.)" <. :Xi o-l )0'- 1'0..) = = --.! o r-., r> :0 r-"),1 :-:> :::> . .:;;7 (I.'~ ~-::J ...'J '""n :.':~ <..", ,::; ? . , . +"" > ::J: N CX) ~ In Re: ESTATE OF PAULINE RIFE ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-01-0157 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 12/04/07 JUDGE'S INITIALS: KAH TIME STAMP DATE: 12/04/07 IN RE: ORDER """...."""....",..."...,."""",...."""".."",."".."""""""""..."""""""""""""","""""""", SERVICE TO: GARY HENLINE PRO SE THOMAS J GOHSLER ESQ METHOD OF MAILING: ENVELOPES PROVIDED BY: rgj USPS DRRR o HAND DELIVERED o OTHER_ o PETITIONER o JUDGE rgj CLERK OF ORPHANS COURT MAILED: 12/04/07 """"""""""""""""""""""""""""""..."""""""",...""""""""""""",""""",...", SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: [J USPS DRRR [J HAND DELIVERED [J OTHER_ o PETITIONER o JUDGE o CLERK OF ORPHANS COURT MAILED: ~~ Deputy \ Clerk of Orphans' Court March 10, 2008 Glenda Farner-Strasbaugh Register of Wills and Clerk of Orphans' Court One Courthouse Square Carlisle, PA 17013 Re: Estate of Pauline Rife. Deceased Orphans' Court Divison File No. 2101-0157 Dear Ms. Farner-Strasbaugh: Enclosed for filing please find an original and one copy of the Petitioner's answer to the Respondent's memo in the above-captioned matter. Please file the original, time-stamp the copy and return it to me. Thank you for your help in this matter. Please contact me if you have any questions. Sincerely, ~ ch- ~ Gary L. Henline 39 Shamrock Circle Westminster, MD 21157 - IN TIlE COURT OF COMMON PLEAS CUMBERLAND COUNfY, PENNSYL VANIA IN RE: : ORPHANS COURT DMSION T"','" ESTATE OF PAULINE RIFE, ) DECEASED NO. 2101-0157 >,.) C...J ---J RESPONSE TO RESPONDENTS' MEMORANDUM OF LAW TO TIlE HONORABLE JUDGE KEVIN A. HESS: 8 th day of March, 2008, Gary L. Henline, AND NOW, this Pro Se, respectfully responds as follows: 1. Decision and Order of the Board of Anneals Is Not Prooer. Petitioner Did Not Receive Anv Gifts From Pauline Rife L disagree that Pauline Rife transferred cash cfuect.ly to M. F. Rockey Moving Company .(Herein after referred to as M. F. Rockey) Frederick Rife, made out checks from Rife's joint account to M. F. Rockey. These checks were for purchases Frederick Rife would make, from time to time, for various items. Frederick Rife did not have a credit card. When Frederick Rife bought something that could not be paid for with a personal check, he would write a check to M. F. Rockey. He would have the item(s) delivered to M. F. Rockey. M. F. Rockey would issue a company check, and charge a clearing account, offsetting theRifes' check that was payable to M. F. Rockey. There are numerous examples of this situation. One example is Frederick Rife bought items from Bennett Brothers, a company that deals with commercial companies. M. F. Rockey had an account with Bennett Brothers. Whenever Frederick Rife ordered from Bennett Brothers, he would write a check from Rifes' joint account to M. F. Rockey, to pay for items he ordered. M. F. Rockey would receive the goods, and give same to Frederick Rife. M. F. Rockey would pay for item(s) with company check, offsetting money from Frederick Rife; (Exhibit Al- & A2) C l - Other examples where Frederick Rife would make checks from Rifes' joint checking account to M. F. Rockey, were to pay for the following,: 1. Handicap ramp into office, replaced wooden ramp with concrete. 2. Removal of fuel tanks buried on warehouse property. $7,890.00 S & W Petroleum.( See attached) Exhibit B. 3. Security System for warehouse and office. $8,186.86 Zeplin Security Group and receipt. (See attached) Exhibit Cl & C2 4. Office chair from Phillips Office Furniture, special gift for Carl Probst, $1,389.66 (See attached) Exhibit D 5. Purchased wood beams, replaced existing ones on truck scale. That was part of warehouse property. $2,890.17 (See attached) Exhibit E 6. Replaced all windows in offices, on warehouse property. 7. Replaced all electrical. drop ceiling light fixtures in offices, of warehouse property 8. Replaced all ceiling tiles in offices 9. Replaced all carpeting in offices. 10.Replaced large rooftop Air-conditioning system forofficelwareho1JS(~ property II.Had parking lot on warehouse property paved and lines painted. 12. Had overhead doors on warehouse painted. 13.Replaced all shrubbery in front of offices and parking lot on propelty. 14. Replaced a masonry retaining wall on warehouse property. 15.Replaced phone system. These are just some of the purchases by Frederick Rife that were for the Office building and ware- house property, the same property that was later sold by the Estate of Frederick Rife. These puri:;hases show Frederick Rife did not put money into the business. There was no cash deposited into M. F. Rockey to be used at Petitioners discretion. Deposits made, were for specific item(s), or specific reques1ts, or specific property projects of Frederick Rife. (See exhibits previously referenced) Petitioner has stated he did not have a say in these purchases. Petitioner did not have the power to veto, nor the ability to cancel any of these purchases. To make the record clear, Petitioner had the option of purchasing an additional 2% of controlling stock in M. F. Roc1rey upon the death of Pauline Rife. Or, unless or until she sold, or gave her interest to her son, Frederick Rife. It was not as alleged by Respondent that the 2% was transferred upon the death of Mrs. Rife. Pauline Rife, gave her interest to Frederick Rife in July 2000; triggering the purchase of and additional 2% interest in the controlling stock of M. F. Rockey by Petitioner. The purchase was not triggered by the death of Pauline Rife. 2 As to the prior investigation into the purchase of stock, Petitioner has previously disagreed with counsel for the Estate of Pauline Rife, Sharon Paxton, over what these checks from Rifes' joint accounts were covering. (See attached) Exhibit F To that end, Petitioner denies he received property from Pauline Rife. Petitioner settled the purchase of M. F. Rockey with the estate of Frederick Rife in May 2oo 1. Payment was made to the estate and there were no issues left open. (See attached) Exhibit G Furthermore, Petitioner wants to clarify his statement, " I was told I would be taken care of' I was told I would be in Pauline Rifes' will, I would own the Company, and the property the company leased from Pauline Rife. Petitioner was in Pauline Rifes' will until sometime in 1997. This was verified to me by Sharon Paxton, attorney for the estate. However, Petitioner was not in the will, Petitioner did not receive any property, nor was Petitioner "taken care of" by the purchase of vehicles, that petitioner could not veto, or have any say in. The vehicles purchased by Frederick Rife, were not for, fulfilling a promise of taking care of Petitioner. For example, Petitioner refers to Respondents Exhibit, copy of check from Shaul Motor Company. (Now. Petitioners Exhibit H) Petitioner points out Frederick Rife, purchased a 2000 Dodge Caravan, top of the line, on June 17,2000, and titled to M. F. Rockey. (See attached ) Exhibit I On July 5th, 2000, Frederick Rife traded this Caravan in on a 2oo0 Mercury Mountaineer. On August 14th, 20oo, Frederick Rife traded the 2000, Mercury Mountaineer in to Shaul Motor Company for a 2000 Pontiac Silouette. He paid Shaul Motors $7,743.00, with the check exhibited above. Frederick Rife lost money every time he made these kind of deals. Petitioner could not veto these dealings, and did not have a say in the purchases. !! The Decision and Order of the Board Should Not be Upheld As Petitioner Did Not Receive Tanlrible Value from Transfers by Pauline Rife Petitioner disputes Respondents assumption over the purchase price of minority interest of M. F. Rockey, as it does not reflect the facts. Petitioner points out, that the purchase of minority intem.t, for $25,000.oo was made, at a point when the Corporation had an $18,000.00 deficit retained earnings. Petitioner paid over $40,000.00 in payments and interest to Pauline Rife, during the course of payments 3 over sixteen years. And then, had to pay the estate of Frederick Rife, $12,000.00 as payoff of the original stock note. Thus, Petitioner, did not make $75,000.00 profit. In fact, Petitioner was forced out of warehouse property that M. F. Rockey leased from Pauline Rife, for over twentyfive years. Petitioner was forced to sell M. F. Rockey, to a third party, as a direct result of hostile actions of Carl Probst, Executor of the estates. None of this was taken into consideration for the value of the company. Petitioner respectfully points out this was definitely not a profitable investment. Petitioner fails to see how he should be held responsible for the dysfunctional actions of a mentally disturbed person and denies that tangible value was conveyed . Finally, Petitioner respectfully requests that none of my prepared statements be stricken from the Record. All of this information is relevant and Respondent's objection shows that Respondent does not fully understand the issues involved, including the intent of the Stock Purchase Agreement, the negative impact of Frederick Rife's decisions on the value of the company, and the overall decreased value of the business, and the loss of property from which to operate from. WHEREFORE, Petitioner, Gary L. Henline respectfully requests that this Court deny Respondent's request for satisfaction of the delinquency on Petitioner and reverse the Decision And Order of the Board of Appeals. 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N)> CXlI: jo . c: ....~ o,J , i .... Co> c;; r- m ~ --------- -._----~._~..._-- Exhibit E IIIIIIII ~_..~..__:=c..-;;:~ McNEES, WALLACE & NURICK AttDrneys At Law 100 Pin. St,.,t P. O. Box 1166 Harrisburg.. PA 17108-1166 Telephune: (717)232.8000 E.mail Address: spaxtan@mwn.cam WW'W.mwn.CDm FAX COVER LEnER 1 125 FILE #1989'.0001 DATE: June 12, 2001 . PLEASE DELIVER THE FOLLOWING PAGES: TO: James D. Campbell, Esq. , I FAX: (717) 23~2766 Direct Dial: (717) 237~5393 FROM: Sharon a Paxton TOTAL PlUMBER OF PAGES, INCLUDING THIS COVER LmER: 4 MESSAGE: Attached are lists of checks written to Gary Hlnline and M. F. Rockey Moving CD. in 2000. The checks to Gary Henline were from Fred Rife, and we have been verbally advised by Gary that all of thosd checks represent reimbursements for items that Gary purchased for Fred at Fred's request. Please hav~ Gary confirm to us in writing that all of tbe checks to him on the attached list represent expense reimbursements. I have also attached lists of those checks written to M.F. Rockey Moving Co. by Fred and Pauline Rife in! 2000 for which we have no ducumentation. (Gary previously provided me with documentation showing that several other checks to M.F. Rockey were for an alarm system, scale rBpairs, phones, a stBreo system, , environmental work, etc.} If Gary thinks that any of the checks to M. F. Rockey on the attached lists : represent expense reimbursements, please ask him to submit verification to us as soon as possible. Please contact me if you have any questions. FAX NUMBER: (17) 237-5300 I FAX OPERATOR: (717) 237\5259 TELEPHONE: (717) 237~5223 SECRETARY RESPONSIBLE: Allyn Litzelman "".CONFIDENTIALlTY NOTE..... The information aad documents accompanying !lals transmission contain infarmati.on from the law firm of McNees, Wa*acc & Nurick wbicb is colJ'fidemial andlar legally privileged. The Information is intended solely for the lite of the individual D~entity llamed OD this transmission sbeet. If you are not the designated recipilllnt. yuu IIrlll hlllreby notifillld that any disclosure, ,PYing, distribution or taking of any actioD in reliance on tile COdtents of this iafonmrtion is prohibited. I : If you hi" fBC8ived this transmission in Inor, ple.se notify us by telephone immediately so that we can arrange for the return of the original ducuments to os at DO cost to you and with reimbursement for cost yuu may have incurred in responding to this notification. Exhibit F IIIIIIII I .' I CALDWELL & KEARNS A PROFESSIONAL CORPORATION CARL G. WASS JAMES R. CLIPPINGER CHARLES J. DEHART. III JAMES D. CAMPBELL. JR. JAMES L. GOLDSMITH STANLEY J. A. LASKOWSKI JEFFREY T. MCGUIRE" DOUGLAS K. MARSICO BRETT M. WOODBURN DOUGLAS E. HERMAN -ALSO A MEMBER OF NJ BAR ATTORNEYS AT LAW OF COUNSEL THOMAS D. CALDWELL. JR. RICHARD L. KEARNS 3631 NORTH FRONT STREET HARRISBURG, PENNSYLVANIA 17110-1533 May 4, 2001 717-232-7661 FAX: 717-232-2766 thefirm@caldwellkearns.com VIA FACSIMILE 236-5300 AND REGULAR MAIL Sharon R. Paxton, Attorney McNees, Wallace & Nurick 100 Pine Street P. O. Box 1166 Harrisburg, PA 17108-1166 Re: M. F. Rockey Moving Company Dear Sharon: Pursuant to the Shareholder Agreement, the corporation offers to purchase all of the shares held by the Estate of Fred Rife for the sum of $168,000.00. Concurrently, Gary Henline offers to pay $12,000.00 in full satisfaction of his existing note obligation to Mrs. Rife's estate. The total of $180,000.00 would be paid in certified funds or by a cashier's check with closing to be held on or before May 18, 2001. At closing, the payment would be delivered in exchange for all of the shares of the corporation, both those held by Mrs. Rife's Estate pursuant to her security interest, and those held by the Fred Rife Estate, properly endorsed in blank, together with a letter from you addressed to M. F. Rockey and Gary Henline stating that all Pennsylvania and Federal death and gift taxes due from either or both of these estates have been paid or adequately provided for, and holding Rockey and Henline harmless from any liability on account of such taxes; and stating further that the shares and title thereto are delivered free and clear of all claims, liens, security interests and encumbrances. /? ,) ~~ This offer is based upon the specific terms of the Shareholder Agreement which fixed the price at the appraised fair market value as defined therein; not fair value, investment value, or any other kind of value. The Agreement was written by your office and the independent appraiser provided for in the Agreement was selected by your office. We have not heretofore challenged Crystal Hackett's evaluation, and we have told you that we would accept it in order to reach an amicable settlement. However, if we are forced into litigation or arbitration, we will present evidence that Crystal's appraisal of the fair market value is excessively high based upon her failure to apply three specific principles of valuation: 1. control; The shares were not discounted based upon lack of Exhibit G IIIIIIII Sharon R. Paxton, Attorney May 4, 2001 Page 2 2. The shares were not discounted based upon lack of marketability; and 3. The shares were not discounted based upon the dependency of the business upon a single key person, Gary Henline. I am aware of Tax Court cases where factors 1 and 2 above accounted for a discount of as much as 50%. If this offer is acceptable, please let me know as soon as possible. If it is not accepted on or before May 11, 2001, we will be forced to proceed with litigation under the Shareholder Agreement to secure specific performance at a properly discounted fair market value of the shares. Sincerely, (}~ "-'c' JDCJr/nb cc: Gary L. Henline 01-39/19951-1 James D. Campbell, Jr. CALDWELL & KEARNS Exhibit G IIIIIIII PAULINE N. RIFE 2670 SUNSET DRIVE C"MP HILL. PA 17011-1631 ~ to'the Order-of 'St.ve.." ~\I),l.....o Q9~~REsoURCE I(I:I:UInl CM'II!D !n' f'ft1T a.sAAfIl 'CIClIPtWtl'lOli ;. ""==~'~~ tCAJCIWIlart ~eme; 0 m >< z 0 0 ;z 0 r;) ~ ::!) CJJ i ;r, Ul '(/) IT! :z: x I~iil m r ~f ~CJ :v ?J- m '::>:E r;:o .'\>-~ ' n Ir:::~ r, '.;.: i~~ '3: c:t . o~ ..> -I ' , , ,j ~)> 20. " -,J ,oi!t.) vi I z"1l , ~~ I em, n ,0 m I p- r- OO. \.;, W 1WOJ ~?1 .. I ~:: ~ '0 Jl I ; '- . -.J I z-f ~ "-- )> ...::, ~:r m :.1 I ~:z: ~ ~ r;> ! ~ U\ :z /, n I I r- -< () ~ -- -j /TI Exhibit H 1IIIIIIII y ~'Ji \~Cp (.Q ~ (I /1 I OD \. ,Ai) 0 I~ Y~.\ v . "{I' ~~ o\) ~~J' o ~oD o U1 W Exhibit I 1IIIIIIII -.I 1ST L1ENpATE: + . IF NOLlEN'o.CHECK 1ST LiEN~ER STREET CITY STATE ZIP FINANCIAL INSTITUTION NUMBER 2ND L1ElII DATE: + IF NO LIEN. CHECK 0 1"he ~heteby~~1ion Iorcertiflcale 01' TItle 10 1M vehicle ~ above. SIJbftd 10 the encumtnnces .-.:l 0IhlM" Ieg8I daJmI; M11of1h .e. 2ND LIENHOLDER STREET SIGNATURE Of" APPUCANT OR AUTHORIZED SIGNER CITY STATE ZIP SIGNATURE Of CD-APPUCANTfTlTLE OF AVTHORIZED SIGNER FINANCIAL INSTITUTION NUMBER ~.~_~_n11I..a"~~~""'TII:l.r.,.~.'::I'J.'(m,.".f,n"....!f1f,;U._~',l!ft."R!IlIlM IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA INRE: ORPHANS ' COURT DIVISION ESTATE OF PAULINE N. RIFE DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE I hereby certify that I am this 10th day of March 2008 serving a copy of the foregoing document upon the person and in the manner indicated below, which service satisfies the requirements of Pennsylvania Orphans' Court Rule 5: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Thomas J. Gohsler Attorney for Respondent P A Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I. D.No. 84739 ~ .)-~ Gary'1.. Henline 39 Shamrock Circle Westminster, MD 21157 IN RE: ESTATE OF PAULINE RIFE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: APPEAL OF PETITIONER BEFORE HESS, J. ORDER AND NOW, this 2r day of March, 2008, the appeal of Gary L. Henline in this matter is SUSTAINED and the decision and order of the Board of Appeals dated September 18, 2007, is REVERSED. BY THE COURT, Gary Henline, Pro Se 39 Shamrock Circle Westminster, MD 21157 -A/J Thomas 1. Gohsler, Esquire A ttomey for Dept. of Revenue Office of Chief Counsel Dept.. 281061 Harrisburg, PA 17128-1061 :dm :"~- J c..:.;:.:.> r'<) co ,".,) (.n 1..0 rA. \ IN RE: ESTATE OF PAULINE RIFE IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ORPHANS' COURT DIVISION NO. 21-01-0157 IN RE: APPEAL OF PETITIONER BEFORE HESS, J. OPINION AND ORDER In August of 1984 Gary Henline became a forty-nine percent (49%) owner of M.F. Rockey Moving Corporation ("M.F. Rockey") after working for M.F. Rockey for several years. Pauline Rife owned the other fifty-one percent (51 %) ofM.F. Rockey at that time. Between January 24,2000, and her death on January 24,2001, Pauline Rife used her own funds to purchase a number of vehicles and conveyed the title to the vehicles to M.F. Rockey. Pauline Rife also made several cash contributions to M.F. Rockey during the year prior to her death. On July 24, 2000, Pauline Rife, who owned fifty-one percent (51 %) ofM.F. Rockey Moving Corporation, gave forty-nine percent (49%) to her son, Frederick Rife. Pauline Rife subsequently sold her remaining two percent (2%) interest in the corporation to Henline, pursuant to a stock purchase agreement between Pauline Rife and Henline. Frederick Rife died in August of 2000, and Pauline Rife died on January 24, 2001. After Frederick Rife's death, M.F. Rockey was required to buy back the shares from the Frederick Rife Estate, pursuant to the stock purchase agreement. Henline, as majority shareholder ofM.F. Rockey, had the corporation buy back the shares with the consideration received in his sale ofM.F. Rockey. After investigating the nature of the contributions Pauline Rife made to M.F. Rockey during the year prior to her death, Sharon Paxton, Esq., counsel for the Estate of Pauline Rife, reported the transfers as inter vivos transfers, subject to Pennsylvania inheritance tax in NO. 21-01-0157 A transfer conforming to subclause (1) and made within one year of the death of the transferor is subject to tax. .. to the extent that the value at the time of the transfer or transfers in the aggregate to or for the benefit of the transferee exceeds three thousand dollars ($3,000) during any calendar year. 72 P.S. S 9107(c)(3). According to the plain language of these statutory provisions, it would appear that the vehicle transfers and cash distributions made to M.F. Rockey one year prior to Pauline Rife's death are taxable. The remaining question, however, is whether Mr. Henline is personally liable to pay the tax on these distributions. According to Section 2144(f) of the Pennsylvania Inheritance and Estate Tax Act of 1991 : In the absence of a contrary intent appearing in the will or other instrument of transfer and except as otherwise provided in this section, the ultimate liability for the inheritance tax, including interest, shall be upon each transferee. 72 P.S. S 9144(f). Therefore, the "transferee" is liable for the tax. According to Section 2102 of the Act, "transferee" is defined as "any person to whom a transfer is made and includes any legatee, devisee, heir, next of kin, grantee, beneficiary, vendee, assignee, donee, surviving joint tenant and insurance beneficiary." 72 P.S. S 9102. The attorney for the Pauline Rife Estate, the Pennsylvania Department of Revenue, and tht~ Department of Revenue Board of Appeals all concluded that Gary Henline was a transferee of the vehicle and cash contributions Pauline Rife made to M.F. Rockey. However, the sole support cited for the conclusion that Henline, as a shareholder, is a transferee for purposes of the 3 NO. 21-01-0157 Pennsylvania Inheritance and Estate Tax Act of 1991 is a federal gift tax law regulation. Internal Revenue Service Treasury Regulation 25.2511-1, Transfers in General, reads as follows: (h)(l) . . . A transfer of property by B to a corporation generally represents gifts by B to the other individual shareholders of the corporation to the extent of their proportionate interests in the corporation. However, there may be an exception to this rule, such as a transfer made by an individual to a charitable, public, political or similar organization which may constitute a gift to the organization as to a single entity, depending upon the facts and circumstances in the particular case. We fail to understand how a federal regulation with respect to the taxation of gifts has anything to do with the law regarding Pennsylvania inheritance taxation. Our Estate Tax Act specifically describes the transfer subject to taxation and defines, with particularity, a "transferee" who is liable for the tax. Nowhere in that definition is there any reference to shareholders of a transferee corporation. It is a question for another day as to whether a corporation can be a "person to whom a transfer is made." In the meantime, we have not been furnished, nor can we find, any authority for the proposition that shareholders of a transferee corporation are individually liable for the payment of inheritance tax.' The department may argue, particularly where there are only one or two shareholders, that these shareholders should be:ar the responsibility for the inheritance tax for some reason of public policy. It is fundamental to our juris prudence, however, that where a statute is unambiguous, the plain language controls 1 We do not find this surprising. Imposing liability on individual shareholders who could number in the hundreds would be cumbersome ifnot totally impracticable. 4 NO. 21-01-0157 and cannot be ignored "in pursuit of the statute's alleged... spirit or purpose." Koken v. Reliance Ins. Co., 893 A.2d 70, 82 (Pa. 2006) referencing 1 Pa.C.S.A. Section 1921 (b). ORDER l...... f AND NOW, this I> day of March, 2008, the appeal 0 Gary L. Henline in this matter is SUSTAINED and the decision and order of the Board of Appeals dated September 18, 2007, is REVERSED. BY THE COURT, Gary Henline, Pro Se 39 Shamrock Circle Westminster, MD 21157 Thomas 1. Gohsler, Esquire Attorney for Dept. of Revenue Office of Chief Counsel Dept.. 281061 Harrisburg, P A 17128-1061 :rlm 5 In Re': ESTATE OF PAULINE RIFE ORPHANS' COURT DIVISION COURT OF COMMON PLEAS OF CUMBERLAND COUNTY PENNSYLVANIA NO. 21-01-0157 CERTIFICATE OF SERVICE OF ORDER ORDER DATE: 03/28/08 JUDGE'S INITIALS: KAH TIME STAMP DATE: 03/28/08 IN RE: ORDER """,."""""""""""""..............,..,....""""""""""""""""."""""""""""""","""""""'" SERVICE TO: GARY HENLINE PRO SE THOMAS J GOHSLER ESO METHOD OF MAILING: ENVELOPES PROVIDED BY: o uSPS DRRR [] HAND DELIVERED [] OTHER_ D PETITIONER [g! JUDGE D CLERK OF ORPHANS COURT MAILED: 03/28/08 """""""""""""""""""'"''''''''''''''""""""""""""""""""""""""""""""""""., SERVICE TO: METHOD OF MAILING: ENVELOPES PROVIDED BY: D USPS DRRR D HAND DELIVERED D OTHER_ D PETITIONER D JUDGE D CLERK OF ORPHANS COURT MAILED: COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ','e"--, ,~..- n:- INHERITANCE TAX . . ,. · \. .... -.RE.C'ORD ADJUSTMENT -:~PINTLY HELD OR TRUST ASSETS BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 2u08 APR 28 PH I: 15 GARY L 39 SHAMROCK WESTMINSTER (I E'''''' 0'- ',- 11(\ , I" ORP' I' ~ I"'"' ('nIJRT , r,J.'.I\:) ,U, , HENLI NE01}"--::::' 'JA CIRCLE ~'J '.. i,' MD 21157 REV-1604 EX AFP (03-05) DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 04-22-2008 RIFE 01-24-2001 21 01-0157 CUMBERLAND 292-22-8170 03003528 N PAULINE Amount Remitted 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-1604 EX AFP (03-05) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 04-22-2008 ESTATE OF RIFE PAULINE N DATE OF DEATH 01-24-2001 CUMBERLAND FILE NO. 21 01-0157 COUNTY ADJUSTMENT BASED ON: S.S/D.C. NO. 292-22-8170 COURT DETERMINATION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: GIFTS ACN 03003528 ACCOUNT NO. 2000 TYPE OF ACCOUNT: () SAVINGS () CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 12-24-2000 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due .00 1.000 .00 .00 .00 .15 .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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE , nn * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL 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 INSTRUCTIONS.) '~EV-1470 EX (6-88) INHERITANCE TAX EXPLANATION OF CHANGES COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME Pauline N. Rife FILE NUMBER REVIEWED BY Steven James ACN 21 01-0157 03003528 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Per the decision of the Orphans' Court Division of the Court of Common Pleas of Cumberland County, the above-referenced ACN has been adjusted to $0. ROW Paqe 1 ~' r BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 SEACORD LINDA 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 Pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOCEXEC (12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2101-0157 ESTATE NAME ............................ PAULINE N RIFE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........$626.82 Inquiries: 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 ~ m...,, ::4 c © ~ ~.: ~.. ~ .~ ~ ~ *~;~ ~ .~. cry _ . ~, ~ -=; _ R v•~ L~ ~~_ -~ GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofapgeals.state.~a.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.pa.us or by calling 1-888-728-2937. Each Petition must contain the following: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (call 717-787-8327 for current amount due) Each Petition must be signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. PETITION FOR REASSESSMENT Any taxpayer against whom an assessment is made may petition for a record adjustment electronically or in writing within 60 days of the assessment notice date. Petitions must set forth in reasonable detail the grounds upon which the taxpayer claims the assessment is erroneous or unlawful. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES • Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. ~, '' FILE NUMBER :............................ 2101-0157 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME PAULINE N RIFE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 03003531 12,536.40 626.82 Total 2010 Tax Amnest Non artici ation Penalt $626.82 NOTE: Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonpar'ticipation penalty authorized by Act 48 of 2009. For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327. BUREAU OF`INDIVIDI'~AL TAXES INHERITANCE TAX DIVISION PO BOX 280b01 HARRISBURG PA 17128-Ob01 SEACORD TERRY 43 WEST WILLOW TERRACE MECHANICSBURG PA 17055 Pennsylvania ~ DEPARTMENT OF REVENUE REY-1165 IT DDLEXEC (12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2101-0157 ESTATE NAME ............................ PAULINE N RIFE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........ $471.35 Inquiries: 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE ~"`~' u ~ CARLISLE PA 17013 C ~a ~--~ ~ ~ ~~ ~-,~ -~ ~, ~c _ __ ~ ..~. - ~ :~ ~- - __ --~ ~ , ~ , t.~ ~~ _~ - ~m ~r~ ~.~ ~ 1 -~. ,_ _,,. r~ ~~ ~~ -._..} r.> . GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofapaeals.state.pa.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.pa.us or by calling 1-888-728-2937. Each Petition must contain the following: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (ca11717-787-8327 for current amount due) Each Petition must be signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. PETITION FOR REASSESSMENT Any taxpayer against whom an assessment is made may petition for a record adjustment electronically or in writing within 60 days of the assessment notice date. Petitions must set forth in reasonable detail the grounds upon which the taxpayer claims the assessment is erroneous or unlawful. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES • Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. FILE NUMBER :............................ 2101-0157 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME PAULINE N RIFE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 03003532 9,427.00 471.35 Total 2010 Tax Amnest Non artici ation Penalt $471.35 NOTE: • Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. • For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327. ~ ~ M BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 HORNE BECKY C/0 MCSHERRY ROOFING CO 1605 AIRPORT DRIVE MECHANICSBURG PA 17055 pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOCEXEL (12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2101-0157 ESTATE NAME ............................ PAULINE N RIFE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........$467.62 Inquiries: 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 c7 ,~ ~:~ : c~ O ~ ~~''YY~~~""~+y ~? a~° E.. ~. ~ r..~ a <_ - _.. d.> t` , ' r ~ ~_? ~~ _.... _ .~~ ~ _ :_ L ,.~ c:.~ _. f~ .. "I'7 GENERAL APPEAL INFORMATION PETITION FOR REASSESSMENT An appeal may be filed electronically at www.boardofaoc~eals.state. a.us or Any taxpayer against whom an assessment is made may petition for a in writing using a petition form (REV-65) and appeal schedule (REV-39). record adjustment electronically or in writing within 60 days of the Forms are available online at www.revenue.state.aa.us or by calling assessment notice date. Petitions must set forth in reasonable detail the 1-888-728-2937• grounds upon which the taxpayer claims the assessment is erroneous or unlawful. Each Petition must contain the following: 1. Name and Address of Taxpayer The department may require the filing of a bond or other security from 2. File Number anyone petitioning for reassessment. If required, a bond must be issued by 3. Notice Date a surety company authorized to do business in Pennsylvania and approved 4. Estate Name by the Insurance Commissioner. 5. Assessed Penalty Due (call 717-787-8327 for current amount due) FILING OF LIEN Each Petition must be signed and include an affidavit or affirmation that the The department must receive full payment or an appeal petition in the facts contained are true and correct. If filing electronically, refer to the allotted time or a lien may be filed against the taxpayer for the assessed "signature" tab on the Board of Appeals online petition form. liability. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Questions to the Board of Appeals may be directed to 717-783-3664. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. •~ ' FILE NUMBER :............................ 2101-0157 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME PAULINE N RIFE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 03003530 9,352.40 467.62 Total 2010 Tax Amnest Non artici ation Penalt $467.62 NOTE: Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327. c. ~ r BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 STEPHANIE KLEINFELTER MCNEES ETAL 517 REDWOOD ST HARRISBURG PA 17108 Pennsylvania ~ DEPARTMENT OF REVENUE REV-1165 IT DOLE7(EC (12-10) NOTICE OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY FILE NUMBER :............................ 2101-0157 ESTATE NAME ............................ PAULINE N RIFE NOTICE DATE :............................. December 17, 2010 ASSESSED PENALTY DUE:........$1,751.83 Inquiries : 717-787-8327 Special Speaking/Hearing Needs Hotline: 1-800-447-3020 Appeal Due Date: February 15, 2011 If due date is on a weekend, petition may be filed the next business day. BASIS OF ASSESSMENT TAX AMNESTY NONPARTICIPATION PENALTY The account identified above was notified of the opportunity to participate in Pennsylvania's Tax Amnesty program, which ran from April 26 to June 18, 2010. During the Tax Amnesty program, the Department of Revenue waived all penalties and half the accrued interest for anyone who filed and paid state taxes delinquent as of June 30, 2009. In accordance with Act 48 of 2009, any taxpayer who failed to take advantage of this limited opportunity is subject to a 5 percent nonparticipation penalty. Department records indicate this taxpayer did not participate in the 2010 Tax Amnesty program or the taxpayer's tax amnesty application was denied. Therefore, the 5 percent nonparticipation penalty applies to all amnesty-eligible periods and was calculated on the balance of remaining tax, penalty and/or interest. This assessment may be appealed by petitioning the Board of Appeals. However, the board will only consider petitions contesting the 5 percent nonparticipation penalty assessment, because the appeal period(s) expired for the overdue tax, interest and/or other penalties that serve as the basis of this assessment. See reverse for appeals information. The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 n °..~. ~ v ~; ; z C7 -'- ~ °' ~y j h .~~~ L^+~ ..~.1 '--'^{ ~..a'+, ,~ .^ ~.~ _. ,1 r' .... _ '.._.~ ~...~.~ ~~ ""' ~-'T"1 I..~ ~~ GENERAL APPEAL INFORMATION An appeal may be filed electronically at www.boardofaapeals.state.ca.us or in writing using a petition form (REV-65) and appeal schedule (REV-39). Forms are available online at www.revenue.state.pa.us or by calling 1-888-728-2937. Each Petition must contain the following: 1. Name and Address of Taxpayer 2. File Number 3. Notice Date 4. Estate Name 5. Assessed Penalty Due (call 717-787-8327 for current amount due) Each Petition must be signed and include an affidavit or affirmation that the facts contained are true and correct. If filing electronically, refer to the "signature" tab on the Board of Appeals online petition form. If filing an appeal by mail, send to: PA DEPARTMENT OF REVENUE BOARD OF APPEALS PO BOX 281021 HARRISBURG, PA 17128-1021 An appeal is considered to be timely if: (a) It is electronically submitted by 11:59 p.m. Eastern Time on or before the appeal due date; or (b) It is submitted in writing and bears a U.S. Postal Service postmark on or before the appeal due date. The Board of Appeals will hold hearings upon petitions as necessary, and a taxpayer will be notified of the time and place of any hearings. Questions to the Board of Appeals may be directed to 717-783-3664. PETITION FOR REASSESSMENT Any taxpayer against whom an assessment is made may petition for a record adjustment electronically or in writing within 60 days of the assessment notice date. Petitions must set forth in reasonable detail the grounds upon which the taxpayer claims the assessment is erroneous or unlawful. The department may require the filing of a bond or other security from anyone petitioning for reassessment. If required, a bond must be issued by a surety company authorized to do business in Pennsylvania and approved by the Insurance Commissioner. FILING OF LIEN The department must receive full payment or an appeal petition in the allotted time or a lien may be filed against the taxpayer for the assessed liability. PAYMENT OF ACCOUNT: The assessed penalty due includes only the 2010 Tax Amnesty 5 percent nonparticipation penalty. To make payment, call 717-787-8327 for the current balance, then make check payable to REGISTER OF WILLS, AGENT. Include the file number on the check, provide a copy of this assessment notice along with the check and mail payment to the appropriate County Register of Wills. OTHER CHARGES Per Act 40 of 2005, any case referred to a collection agency may be subject to additional fees, including but not limited to attorney's fees and collection fees up to 39 percent of the liability not paid before referral. Other options for voicing objection include appealing to the Orphans' Court or filing election to have the matter determined at the audit of the account of the personal representative. •" '+ FILE NUMBER :............................ 2101-0157 CALCULATION DETAIL: 2010 TAX AMNESTY NONPARTICIPATION PENALTY ESTATE NAME PAULINE N RIFE TAX TYPE: INHERITANCE TAX ACN Liability NPP Penalty ACN Liability NPP Penalty ACN Liability NPP Penalty 101 35,036.60 1,751.83 Total 2010 Tax Amnest Non artici ation Penalt $1,751.83 NOTE: Liability includes tax, interest and/or penalties. NPP Penalty is the 2010 Tax Amnesty 5 percent nonparticipation penalty authorized by Act 48 of 2009. • For the current payoff amount call the BUREAU OF INDIVIDUAL TAXES at 717-787-8327. ~-- t' , " IN THE COURT OF COMMON PLEAS CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE RIFE, DECEASED NO. 2101-0157 PETITION FOR CONTEMPT TO THE HONORABLE JUDGE OF SAID COURT: AND NOW, this ~~A day of October, 2006, the Commonwealth of Pennsylvania, Department of Revenue, through its Office of Chief Counsel and by its Counsel, Thomas J. Gohsler, respectfully avers the following: 1. On August 4, 2005, an Order was issued by This Court, approving the settlement of the appeal of Michael McSherry of a Notice of Inheritance Tax Appraisement, Allowance or Disallowance of Deductions and Assessment of Tax. Attached hereto and made a part hereof is a copy of the Order a~ Stipulation dated August 4, 2005 and July 29, 2005, respectively, marked as Exhibit UA." 2. ~':) ',,)-n The settlement approved by this Court require&~r. McSherry to make paYments to the Department as follows: en -.I "-> C:;:' c~ en a ~-'j -I I c.n .XJ n', !:-) c:.:) .-=0 o f1.."1 C"J ::n.. - .. ~ .' , ... (a) A payment of $20,000.00 to the Cumberland County Register of Wills within fifteen days after this Court approved the Stipulation marked as Exhibit A. (b) A payment of $30,000.00 to the Cumberland County Register of Wills within forty-five days after this Court approved the Stipulation marked as Exhibit A. (c) A Deferred Payment Plan, mutually agreed to by Mr. McSherry and the Department that would require payments totaling $23,000.00 over an agreed-upon period of time. (d) The sum total of these payments would be $73,000.00. 3. To date, Mr. McSherry has paid $20,000.00 to the Cumberland County Register of Wills. 4. Because of Mr. McSherry's non-compliance with the Court's Order dated August 4, 2005, Mr. McSherry is in contempt of this Court. 5. Further collection efforts in support of the Court- approved Stipulation have been unsuccessful. -2- <', WHEREFORE, the Commonwealth of Pennsylvania, Department of Revenue requests that this Court approve the attached proposed ORDER scheduling a hearing to determine whether Michael McSherry should be held in contempt of this Court, and direct the Petitioner to serve upon Michael McSherry and his counsel. Respectfully submitted by, ~/~~~ Thomas J. GoH er Attorney for Respondent PA Department of Revenue Office of Chief Counsel Dept. 281061 Harrisburg, PA 17128-1061 Attorney I.D. No. 84739 -3- " . ., IN THE COURT OF COMMON PLEASE OF CUMBERLAND COUNTY, PENNSYLVANIA IN RE: ORPHANS' COURT DIVISION ESTATE OF PAULINE N. RIFE, DECEASED NO. 2101-0157 CERTIFICATE OF SERVICE 'It!.. I hereby certify that I am this day of October, 2006, serving a copy of the foregoing document upon the person and in the manner indicated below, which service satisfies the requirements of Pennsylvania Orphans' Court Rule 5: SERVICE BY FIRST CLASS MAIL ADDRESSED AS FOLLOWS: Michael McSherry 1605 Airport Drive Mechanicsburg, PA 17055 & Mark Bradshaw Esquire Stevens & Lee P.O. Box 11670 Harrisburg, PA 17108-1670 ?f?-44{ ~ , -,' --l Attorney for Respond~n~ I , 0} PA Department of Rev~nQe Office of Chief coun~~ ~a -.1(-..... Dept. 281061 -JJ_ Harrisburg, PA 1712~-1066; Attorney I.D. No. 84739 -J 'X) r--t"l ('J _:.) "J ~':_, ,~3 .'~. C) , "'1 ~-J " :: c-'5 " "n ,') C') '~1