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HomeMy WebLinkAbout02-01-131505610140 REV-1500 EX (°'-'°' OFFICIAL USE ONLY PA Department of Revenue Coun Code Year File Number Bureau of Individual Taxes INHERITANCE TAX RETURN ~ Po Box z$osol 2 1 1 0 0 8 0 1 Harrisburg, PA 17128-0601 RESIDENT DECEDENT ENTER DECEDENT INFORMATION BELOW Social Security Number Date of Death MMDDYYYY Date of Birth MMDDYYYY 0 6 1 4 2 0 1 0 0 4 2 9 1 9 5 8 Decedent's Last Name Suffix Decedent's First Name MI C H R I S T L I E B J O H N G (If Applicable) Enter Surviving Spouse's Information Below Spouse's Last Name Suffix Spouse's First Name MI C H R I S T L I E B P A M E L A Spouse's Social Security Number THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW 1. Original Return ~ 2. Supplemental Return ~ 3. Remainder Return (date of death prior to 12-13-82) 4. Limited Estate ~ 4a. Future Interest Compromise (date of ~ 5. Federal Estate Tax Return Required death after 12-12-82) 6. Decedent Died Testate ~ 7. Decedent Maintained a Living Trust 8. Total Number of Safe Deposit Boxes (Attach Copy of Will) (Attach Copy of Trust) 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit (date of death ~ 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. O) CORRESPONDENT -THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED T0: Name Daytime Telephone Numi~er H U B E R T X G I L R O Y 7 1 ~~ 4 3`"'3 ~i~1 RE T ~ ILL~$SE d~Y~.~ . . . a +.... r•- ray r•~~ First line of address i ~`;' tr '' ~~ ,~,, - ~. M A R T S O N L A W O F F I C E S I +~` "~ `=~ ~ ~t "~. Second line of addre ss ~ ~ .. ~~ ~~ rv r"'- f'Y1 1 0 E A S T H I G H S T R E E T ~' - ~. ,r, City or Post Office State ZIP Code DATE FILED _ ___ C A R L I S L E P A 1 7 D 1 3 Correspondent's a-mail address: HGILROY(a,MARTSONLAW.COM 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 belief, it is rrect and complete. Declaration r1f prepay other n the personal representative is based on all information of which preparer has any knowledge. GNAT ~~~ ~ R~`PC~V ~ aF~R ~G IE7'URN DATE 106~~jN~ ~CN~ TOAD NEWVILLE _ PA 17241 SIG~fAT~OF~PA~ER THAN REPRESENTATIVE / p~/ ~~ 1'Q EAST HIGH S~'fREET CARLISLE PA 17013 PLEASE USE ORIGINAL FORM ONLY Side 1 1505610140 1505610140 J 1505610240 REV-1500 EX Decedent's Social Security Number Decedent's Name: JOHN G• CHRISTLIEB RECAPITULATION 1. Real Estate (Schedule A) ......................................... .. 1 ~ 0 • 0 0 2. Stocks and Bonds (Schedule B) .................................... .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) ... .. 3. 4. Mortgages and Notes Receivable (Schedule D) ........................ .. 4. 5. Cash, Bank Deposits and Miscellaneous Personal Property (Schedule E)..... .. 5. 6. Jointly Owned Property (Schedule F) ^X Separate Billing Requested ..... .. 6. 2 1 4 6 0 . 0 0 7. Inter-Vivos Transfers & Miscellaneous N n-Probate Property (Schedule G) ~] Se rat Billi R t d 7 pa ng e eques e ..... .. . 8. Total Gross Assets (total Lines 1 through 7) ......................... .. 8. 2 1 4 6 0 . 0 0 9. Funeral Expenses and Administrative Costs (Schedule H) .... ..... ....... .. 9• 2 8 2 8 4 3 . 8 5 10. Debts of Decedent, Mortgage Liabilities, and Liens (Schedule I) .... ....... .. 10. 11. Total Deductions (total Lines 9 and 10) ................. ..... ....... .. 11. 2 8 2 8 4 3. 8 5 12. Net Value of Estate (Line 8 minus Line 11) .............. ..... ....... .. 12. - 2 6 1 3 8 3 . 8 5 13. Charitable and Governmental Bequests/Sec 9113 Trusts for wh ich an election to tax has not been made (Schedule J) ........ ..... ....... .. 13. 14. Net Value Subject to Tax (Line 12 minus Line 13) ........ ..... ....... .. 14. - 2 6 1 3 8 3. 8 5 TAX CALCULATION -SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) x .o _ O. D 0 15. p, 0 0 16. Amount of Line 14 taxable at lineal rate X .045 0 0 0 16. 0. 0 0 17. Amount of Line 14 taxable at sibling rate X .12 0. 0 0 17. 0: 0 0 18. Amount of Line 14 taxable at collateral rate X .15 0 0 0 1 g, 0. 0 0 19. TAX DUE ........................................ ..... ....... ..19. 0 • 0 0 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT Side 2 1505610240 1505610240 REV-1500 EX Page 3 File Number Decedent's Complete Address: 21 to oaol DECEDENT'S NAME JOHN G. CHRISTLIEB - - --- STREETADDRESS - -- - -- - - -- - -- __ 106 Pine Knob Road CITY i STATE ZIP Newville PA 17241 Tax Payments and Credits: 1 • Tax Due (Page 2, Line 19) 2. CreditslPayments A• Prior Payments - B. Discount 3. Interest 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (1) 0.00 Total Credits (A + g) (2) 0.00 (3) (4) 0.00 (5) 0.00 Make check payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred : ...................................................................... ^ Q b. retain the right to designate who shall use the property transferred or its income; ............................... ^ Q c. retain a reversionary interest; or ................................................................................................ ^ X^ d. receive the promise for life of either payments, benefits or care? ....................................................... ^ Q 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ....................................................................................... ^ Q 3. Did decedent own an "intrust for" orpayable-upon-death bank account or security at his or her death? ......... ^ Q 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. For dates of death on or after July 1, 1994, and before Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse 3 percent [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after Jan. 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0 percent [72 P.S. §9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: • The tax rate imposed on the net value of transfers from a deceased child 21 years of age or younger at death to or for the use of a natural parent, an adoptive parent or a stepparent of the child is 0 percent [72 P.S. §9116(a)(1.2)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5 percent, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. • The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12 percent [72 P.S. §9116(a)(1.3)]. Asibling is defined, undE Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1509 EX+ (01-10) pennsylvania SCHEDULE F DEPARTMENT OF REVENUE JOINTLY-OWNED PROPERTY INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF: FILE NUMBER: JOHN G. CHRISTLIEB 21 10 0801 If an asset was made jointly owned within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT A. John W. Christlieb 127 Steelstown Road Father Newville, PA 17241 B. Susan Naugle 650 Red Patch Avenue Sister Gettysburg, PA C. Jane O'brien 6562 Valley View Road Sister Edmond, OK JOINTLY-OWNED PROPERTY: ITEM NUMBER LETTER FOR JOINT TENANT DATE MADE JOINT DESCRIPTION OF PROPERTY INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-HELD REAL ESTATE. DATE OF DEATH VALUE OF ASSET % OF DECEDENT'S INTEREST DATE OF DEATH VALUE OF DECEDENT'S INTERESI 1. A. 10/2001 Real Estate located in West Mifflin Twp., Cumberland Co., PA 107,300.00 20. 21,460.00 known as Tax Parcel No. 44-OS-0409-025A, being described in Deed Bk 248, Pg., 4204, and being conveyed to John W. Christlieb, Susan Naugle, Jane E. O'brien, Darby L. Christlieb and J. Gregory Christlieb (Decedent herein) as joint tenants with right of survivorship. See attached Deed & Assessment_ TOTAL (Also enter on Line 6, Recapitulation) I $ 21,460 00 If more space is needed, use additional sheets of paper of the same size. Continuation of REV-1500 Inheritance Tax Return Resident Decedent JOHN G. CHRISTLIEB 21 10 0801 Decedent's Name Page 1 File Number Schedule F-1 -Jointly Owned Property SURVIVING JOINT TENANT(S) NAME(S) ADDRESS RELATIONSHIP TO DECEDENT D~ Darby L. Christlieb 11 Erin Place Brother Carlisle, PA 17015 REV-1511 EX+ (10-09) pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES AND ESTATE OF JOHN G. CHRISTLIEB FILE NUMBER 21 10 0801 Decedent's debts must be reported on Schedule I. ITEM NUMBER DESCRIPTION A. FUNERAL EXPENSES: 1. B. ADMINISTRATIVE COSTS: 1. Personal Representative Commissions: Name(s) of Personal Representative(s) Street Address 2. 3. City , State ZIP Year{s) Commission Paid: Attorney Fees: Martson Law Offices (estimated) Family Exemption: (If decedent's address is not the same as claimants, attach explanation.) Claimant Street Address 4, 5. 6, 7. 8. City State ZIP Relationship of Claimant to Decedent Probate Fees; Accountant Fees: Tax Return Preparer Fees: Filing Fee, Supplemental Inheritance Tax return Excess total deductions from original Return dated 11/21/11 & accepted as filed by the PA Department of Revenue as per Notice dated 5/14/12. See attached copy of Notice of Inheritance Appraisement AMOUNT 800.00 15.00 282,028.85 TOTAL (Also enter on Line 9, Recapitulation) I $ 282,843 85 If more space is needed, use additional sheets of paper of the same size. Property Mapper Cumberland County, PA 44-OS-0409-025A Site Address: RR WOODS ROAD Deed book: 00248-04204 Owner: CHRISTLIEB, JOHN W ETAL Land Use Code: 112 Property Type: AS Acreage: 14.66 Square Feet: 1080 Taxable Status: T Clean & Green Status: A Land Assessed Value $: 40000 Building Assessed Value $: 67300 Total Assessed Value $: 107300 Sale Price $: 1 Sale Date: Thu Oct 18 2001 08:00:00 PM Year Built: 1934 Municipality: UPPER MIFFLIN TWP Height in Stories: 1 Type of Dwelling: DETACH Primary Exterior: Log Basement Percentage: Air Conditioning: NO Total Rooms: 4 Bedrooms: 2 Full Bath: 1 Half Bath: 1 copyright 2011 Esri. All rights reserved. Wed Dec 5 2012 10:20:26 AM. `~~ .~~ 03 I ~' ~s ~~~ / ~~ ~' ~~ Q~~~m ~~ ofa~r ~a ~ ~ BET'wEE1V 10HN w. CHRISTZIEB, married man, of Cti,mberland County, Penmsylvania, Grantor herein, A N D 10HN W. CHRISTZIEB, of Newville, Pennsylvania, SIIS~IIV ~ L NAUGLE, of Gettysburg, Pemisyh-anis, 1ANE E O'BRIEN, of Edmond, Oklahoma, .l. •GREGORY C7IRISTZIEB, of Newville, Pennsylvania, and DARBY L CTIRISTZIEB, of Carlisle, Pe~ansylvania, Crantea9 herein. N?TNF.SSIsTTI, that in consideration of ONE AND XX/1DO (,~I.DO) DOI T.~R,, fn 1x~~d paid the receipt whereof is hereby ackiau+ledgec~ the said grantor does hereby gravtt aatd corn~ey to the sand grantee, his heirs anwi assigns as ~oirtt teronts with the right of sr~r--ivnrsla'p. AI.L that certain tract of land sih~ate in the Township of Upper I1~f iEin, County of Cumbeliand and State of Pennsylvania, bounded and descn'bed as foUowa, to wit: ~~~ BEING a tract of mountain land bounded on the north by lands now or formerly of Edward Drawbaugh; on the east by lands now or fonaaerly of David Burkett; on the South by lands now or formorly of Fred Richardson; and on the west by lands now or formally of Kirk Grassier, containing four acres, more or less. BEING the same prenrises that EDGAR c. HECICMAN and SI~RI,EY w. J:rECKMAN, by their dead dated the 20'~ day of July, 2001, and recorded in the OlFicx of the Recorder of Deeds in and for C'utnbedand County, Pennsylvania, in Deed Book Z47, Page 3563, granted and conveyed unto JOHN w. CHRISTLIEB, married man, GRANTOR herein. r~ ~.. :~: d ~ .:~ i ~ ~~`~ -, ;.. i-.. w - ; cc , c:i ~ ~•'- ~ ~' i . © ~ n1 ...> "-! ~ ~ - . •~4~ ~t~c~4~04 ~' .~ ~ r' .. :;, ~. BEGINNING at a marker or initial stake oa the line of lands now or formerly of Fred Boyd, thence North 1194 feet along said Bane to a marker, thence by land now or formerly of Edgar Heckman East 389 feet to a marker, thence by land now or formerly of F. M. Richardson South 1194 feet to a marker, thaice by land of same west 389 feet to the I~ ~g• CONTAINING ten and two thirds acres moro or less and being improved with a cabin. T'OGETfIEl~ ALSO, with ingress, egress and regress i4 to and over a road 14 feet wide, be~mring at the gate on the road leading from Mt. Hope to the mountain along the tract of which this is a part; thence in a Westerly direction across the bridge and in a Westerly direction along the line of land now or forrrrexly of FiUnore Bailey to a marker, and thence in a Northerly direction to the above tract. BEING Tract 2 of the same premises transferred to John W. Christlieb by Decree Awarding Real Estate dated August 22, 1972, from the Estate of Grscx E. Christlieb, Deceased, and recorded in the Office of the Recorder of Deeds in and for Ctimberland County, Peonsylvanis, in Deed Book "T", Vohrme 24, Pam 812 KATHRYN S. CHRISTLIEI3 hexeby conveys say right, title and interest she has, individually or through her marriage to JOHN W. CHRISTLIEB, to the within descn'bed property to the within earned Grantees. And the said grantor hereby cov~erraarrs and agrees that he will waarravrt specially the property hereby carv~ey~ IN WITNESS' WHEREOF, said grantor has herermto suet his hard card seal the day card year,tirst abo-~e written. Sig»eaj Seu-le+d a~Del~-eered rn the Pr~ese~rca sL„cJ bat `~ !~L) / W. CHRISTZIEB KATHRI'!V S CHRISTLIEB This real estate transfer is between parent and children and, therefore, exempt fran realty transfer tax. BAOIf ~48 PA4EQ~'CIJr COA~I~ONWElL7N OFPE;~~TNSYLVAMA ) )~ Coanty oJCu~rrberland ) On this the //~ day of ~~,~d,~ , 2001, be, fore tee, the ~rnraTerslgned o,,~cxr, pers~a~ally appeared .JaJarr W. Christlieb, ibawn to me (ar sadsJaictorily proven) to be the person whose name is subscribed to the within imavnrent, card acb~owJedged that he ex~tcwted snrr~e, j6r the psrrpa~es thenetn ca~taiAOd ~~ .. IN WITNESS WHEREOF, I herete~to set my hand and o,,~tctal seal. ~:~ ~*!~~ ~:, R. ~ -~ r• Noterid Sod - - - 'r' J, tio~iiotnC~~ ~~ .. r ~~0011~OD~ '" ~'~ ',, ~~~iI~~IN111N10f1 EXpiNO ~ 17, ~'~~:;, •~~ ~ ~~ 1 ~ hereby certify t1K~t the P~~ resialence au~d ~ post o,,~e ~~ ~ the within nar-~d grantee is 127 Steelstawn Road Newville, PA 1721. co~oNWESLTH of PF.x~vsnVANIA ) ss cam of ) I~;GORDED on this day of A.D. 2001, in the Recorder's o,,~ce of the satd County, in Deed Book Vol. _ ,Page Given under ~' hand avid the seal of the saiai o,,~'rce, the dote arbove written. i Certify this to be recorded In Cumberland County PA g`.. w,i ~.;~, ~:°~'~'' "" Recorder of Deeds 8001( ;~~$ PACE~2C;~ NOTICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 HUBERT X GILROY ESQ 10 E HIGH ST CARLISLE PA 17013-3015 Pennsylvania ~ DEPARTMENT OF REVENUE REV-1547 EX AFP C12-11) DATE 05-14-2012 ESTATE OF CHRISTLIEB J G DATE OF DEATH 06-14-2010 FILE NUMBER 21 10-0801 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 07-13-2012 (See reverse side under Objections) A~ount Re~itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON_6 THIS LINE ---- ~! R_ETA_IN LOWER POR_TION_ FOR YOUR RECORDS f-- _ ________ REV-1547 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: CHRISTLIEB J GFILE N0.:21 10-0801 ACN: 101 DATEe nr_i~_~n» TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure pro er 2. Stocks and Bonds (Schedule B) C2) ,0 Q p credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) 2,516.0 7 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) C4) .0 0 of this form with your tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) .00 6. Jointly Owned Property (Schedule F) C6) .0 0 7. Transfers (Schedule G) C7) .00 e. Total Assets Ce) _ 2.516.07 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) Cg) l~,$ 7 9.09 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 268,66 5.23 11. Total Deductions X11) 284,544.32 12. Net Value of Tax Return (12) 282,028.25- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .0 0 14. Net Value of Estate Subject to Tax C14) 282.028.25- NOTE: If an assess~ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to d ate. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate (15) .00 X 00 - .0 0 16. Amount of Line 14 taxable at Lineal/Class A rate (16) _00 X 04 5 = .0 0 17. Amount of Line 14 at Sibling rate C17) _O 0 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 = .0 0 19. Principal Tax Due (19)= .0 0 TAX CREDITS: PAYMENT ~ RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THLS FORM FOR INSTRUCTIONS. ~~ invu~~ ~ `~2~~~ <~ ~~ RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or en~oywent to Class B (collateral) beneficiaries of the decedent after the expiration of amr estate for life or for years, the Cowwonwealth hereby expressly reserves the right to appraise and assess transfer Inheritanc• Taxes at the lawful Class B Ccallateral) rat' on any such future interest. PURPOSE OF NOTICE: To fulfill the requirawents of Section 2140 of the Inheritanco and Estat• Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and subwit with your paywent to the Register of Wills printed on the reverse side. --Naka check or ^onev order payable to: REGISTER OF WILLS, AGENT. Failure to Day the tax, interest, and penalty due way result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, way be requested by cowpleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" CREY-1313). Applications are available frow the departwent's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or frow the departwent's 24-hour answering service: 1-800-362-2050; services for taxpayers with spacial hearing and/or speaking needs: 1-800-447-3020 CTT only). 08JECTIONS: Any party in interest not satisfied with the appraiswent, allowance or disallowance of deductions or assesswent of tax (including discount or interest) as shown on this notice way ob]ect within 60 days of the date of receipt of this notice by: A) Protest to the PA Departwent of Revenue, Board of Appeals, by filing a protest online at www.boardofapDeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec onic Dro es o e valid. you ^ust receive a confirwation nuwber and processed date frow the Board of Appeals web site. You way also send a written protost to PA Departwent of Revenue. Board of Appeals P.O. Box 281021, Harrisburg. PA 17128-1021. Petitions way not be faxed: or B) Hav the wetter daterwined at the audit of the personal representative's accounts or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assesswent should be addressed in writing to: PA Departwent of Revenue, Bureau of Individual Taxes, ATTN: Post Assesswent Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Pape 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREY-1501) for an explanation of adwinistratively correctable errors. DISCOUNT: If any tax due is Daid within three calendar months after the decedent's death, a five percent discount of th• tax paid is allowed. PENALTY: The 15 percent tax awnesty non-participation penalty is cowDUted on the total of the tax and intorest assessed and not void before Jan. 18. 1996, the first day after the end of the tax awnesty period. This non-participation penalty is appealable in the save wanner and in the the sawe tiwe period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day frow the dat• of death, to the date of paywent. Taxes which becawe delinquent before Jan. 1. 1982, bear interest at the rate of six percent per annuw calculated at a daily rate of 0.000164. All taxes which becawe delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies frow year to year with the rate announced by the PA Departwent of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Departwent of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for veers 2000 through 2012 are: Interest Daily Interost Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8X .000219 2001 9X .000247 2002 6Y. .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5X .000137 2006 7Y. .000192 2007 8Y. .000219 2008 7Y. .000192 2009 5r. .00p013ggpp7 2010 4i .000110 2011 3r. .000082 ?~~nterest is calculated asOfollows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF O11YS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becowes delinquent will reflect an interest calculation to on the beyond the date of the assesswent. If paywent is wade after the interest cowputation date shown notice, additional interest wust be calculated.