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HomeMy WebLinkAbout97-0271 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX01-96) DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT.280601 HARRISBURG,PA 17128-0601 PENNSYLVANIA RECEIVED FROM: INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 017384 LAND SERVICES USA SETTLEMENT TRUST ACCOUNT 1835 MARKET ST SUITE 420 PHILADELPHIA, PA 19103 ACN ASSESSMENT AMOUNT CONTROL NUMBER -------- fold ---------- -------- 101 $1,635.27 ESTATE INFORMATION: SSN: FILE NUMBER: 2197-0271 DECEDENT NAME: WESTHOF STELLA DATE OF PAYMENT: 04/01/2013 POSTMARK DATE: 03/28/2013 COUNTY: CUMBERLAND DATE OF DEATH: 03/18/1997 TOTAL AMOUNT PAID: $1,635.27 REMARKS: CHECK# 54549 INITIALS: HMW SEAL RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS March 27, 2013 =D c� E"' _ C.� Cn ;a rn Cumberland County -Z u? Register of Wills c `� '� 1 Courthouse Square Room 102 :� -- ° Carlisle, PA 17013 � ' Re: Estate File#2197-0271 Edward Steshoski Stella Westhof To Whom It May Concern: I have attached a check in the amount of $1,635.27 for request of lien releases for the above-referenced estates (attached). Please contact me if you need any further information. You may fwd the original releases for recordation to me at my office: Land Services USA Attn: Heather A. Sebesta 1835 Market Street Suite 420 Philadelphia, PA 19103 Sincerely, q"ffW'#r Sedej& Land Services USA, Inc. 1835 Market Street, Suite 4:20 J Philadelphia, PA 19103 1 215.563.5468/Fax: 21 5.568.8219/www.landservicesusa.com I:..and Services L11S.A., Inc. 6(:)? -E- I:3altimore like. Suite 100 Media., 1 A 1906 3) Phone: 610 566-1335 .Fax: 610 566-5775 Cell: 610 416-3960 C ONFIDt NTIALITY NOTICE This transmittal is a confidential communication or may otherwise be privileged. If you are not the intended recipient, you are hereby notified that you. have received this transmittal in error and that any review. dissernination., distribution.or copying of this transmittal. is strictly- prohibited. :I.f you have received this communication in error, please notify this office, and immediately delete this message and all its attachments, if any. From: Kirk, Sandra [mailto:skirk @pa.gov] Sent: Thursday, November 15, 2012 11:22 AM To: Gerri DiMarco Subject: RE: PAFN12-2194 Greetings! Your case has been reviewed. Attorney Henderson will be happy to provide an Inheritance Tax release of lien for the two estates mentioned upon payment of adequate consideration. The adequate consideration amount for this transaction is $1,635.27. The formula is as follows: Current fair market value of the property - $50, 316.00 divided by 6 = $8,386.00 - 1/6 share For Stella - $8,386.00 times 4.5% lineal tax rate = $377.37 For Edward - $8,386.00 time 15% collateral tax rate = $1,257.90 Grand total - $1,635.27 2 ow Please make your payment directly to the Cumberland County Register of Wills under file number 2197-0271, Estate of Stella Westhof. You should make the total payment to that estate. E-mail me a copy of the receipt of payment and your legal documents will be compiled and sent to you. You will receive one release document that covers two estates, and that will keep you from having to open an estate for Edward. You will receive an original and a copy, you should have the original recorded in Cumberland County in the estate file and the copy is for your records. Should you choose, you can also see if Westmoreland County would like a courtesy copy since that is where the property is. Let me know if you have any additional questions, Sandy `V G.rs M cl C> EV W M,: C7 rn rte- rn r-r ; iv -" a n c� ca -n Y - M CA Sandra K. Kirk 1 Analyst Manager � ``'o.� °n PA Department of Revenue Office of Chief Counsel P. O. Box 281061 1 Harrisburg, PA 17128-1061 Phone: 717.346.4653 1 Fax: 717.772.1459 www.revenue.state.pa.us E-mail: skirk pa.gov 3 Now w C7 M Co W O F %ell OF ... � ;. LLil E Gi CE OF 'ifILLS } N :. t a' 3 APR 1 PM 1 rn �. � L pp F ORPHANS' C (j tt F ]# fj1 Y M ERL 4t � �nwr A wwnr i T`+ or�w� r_ V� T G 0 C4 CL cs age CD Ri CD CD L � V) LO i ' Qt7 pennsylvania s i DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES RECORDED klj' ,RJT�lCE TAX REV-1607 EX AFP (12.12) INHERITANCE TAX DIVISION TgATEMENT SOF ACCOUNT PO BOX 280601 REGIS'iI L:N 1 I,•)" HARRISBURG PA 17128-0601 �jf�t11 LQ13 Flgy 31 1111 11 JS DATE 05-28-2013 ESTATE OF WESTHOF STELLA CLERK OF DATE OF DEATH 03-18-1997 ORPHANS' COURT FILE NUMBER 21 97-0271 CUMBERLAND CO PA COUNTY CUMBERLAND CHARLES E PETRZ£ ACN 101 3528 BRISBAN ST Amount Remitted HARRISBURG PA 17111 •- MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure 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 E- REV-1607 EX AFP (12-12) ■�� INHERITANCE TAX STATEMENT OF ACCOUNT x*■ ESTATE OF:WESTHOF STELLA FILE NO. : 21 97-0271 ACN: 101 DATE. 05-28-2013 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. 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: 09-07-1999 PRINCIPAL TAX DUE: .00 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT (+} AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C•) 03-28-2013 CDO17384 .00 1,635.27 TOTAL TAX PAYMENT 1,635.27 BALANCE OF TAX DUE 1 ,635.27CR INTEREST AND PEN. .00 TOTAL DUE 1,635.27CR IF PAID AFTER THIS DATE, SEC REVERSE SIDE 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. COMMONWEALTH OF PENNSYLVANIA IN 'THE COURT OF COMMON PLEAS OF DEPARTMENT OF REVENUE, CUMBERLAND COUNTY, PENNSYLVANIA PLAINTIFF VS. CIVIL ACTION - LAW ESTATE OF STELLA WESTHOF, ET AL, DECEASED FILE NO. : 2197-92- & w m m DEFENDANT Cz =_,' 1-:1 G - r r. rn RELEASE OF STATUTORY LIEN c� ~� ~j c. '� G r.:a KNOW ALL MEN BY THESE PRESENTS : c.) �., M FOR VALUE RECEIVED, the property hereinafter descriled isi hereby released from the lien, payment, operation and collectibility of any and all succession, estate, or inheritance taxes, including direct, transfer and collateral inheritance taxes, now due or that may hereafter become due the Commonwealth of Pennsylvania from the Estate of Stella Westhof, deceased, who died as a resident of Cumberland County, Pennsylvania, on March 18, 1997, and from the Estate of Edward Steshoski, deceased, who died as a resident of Fredericksburg, Virginia, on March 19, 1999 . BEGINNING at a spike in 8' gravel cartway near SR 2006, point being the northernmost corner of the parcel herein described; thence by the land of John D. Kitz South 77 degrees, 29 minutes, 23 seconds East for a distance of 243 . 67 feet to a 1. 5" iron pipe at property of Allen L. Miller; thence along the land of said Miller the following courses : South 14 degrees, 23 minutes, 14 seconds East for a distance of 148 . 60 feet to a point; thence South 11 degrees, 08 minutes, 35 seconds West for a distance of 33 . 19 feet to a stone; thence South 68 degrees, 33 minutes, 28 seconds East for a distance of 293 . 39 feet to a 5/8" iron rod; thence South 50 degrees, 20 minutes, 30 seconds East for a distance of 436. 08 feet to a 1 . 25" iron pipe, thence South 42 degrees, 04 minutes, 21 seconds East for a distance of 231 . 18 feet to a 5/8" iron rod in stone pile; thence North 52 degrees, 47 minutes, 42 seconds East for a distance of 396. 97 feet to a 5/8" iron rod; thence South 68 degrees, 43 minutes, 25 seconds East for a distance of 1073 . 94 feet to a 9/16" iron rod in stones at line of property of R.M.A. Irrevocable Trust; thence along said property and also property of Josephine Leeper South 13 degrees, 38 minutes, 05 seconds East for a distance of 2070 . 90 feet to a 5/8" iron rod on line of property of Avanti Enterprises, Inc. ; thence along same South 53 degrees, 47 minutes, 50 seconds West for a distance of 684 . 99 feet to a 5/8" iron rod in stones at corner of Timothy A. Harden property; thence along same North 49 degrees, 28 minutes, 50 seconds West for a distance of 2149. 13 feet to a 39" iron rod in stones; thence along same North 60 degrees, 59 minutes, 29 seconds West for a distance of 350 . 03 feet to a 5/8" iron rod in stones at corner of Laurel Highlands Coon Hunters; thence along same North 03 degrees, 23 minutes, 31 seconds East for a distance of 319. 72 feet to a 5/8" iron rod; thence along same and also John M. Stilley property North 61 degrees, 39 minutes, 33 seconds West for a distance of 1039. 63 feet to a 2" iron pipe at Witness at corner of Steshoski Plan; thence along said Plan North 37 degrees, 57 minutes, 00 seconds. East for a distance of 793 . 68 feet to a 1 . 25" iron pipe on North side of Laurel Run; thence along property of Brenda N. Miller the following courses : North 12 degrees, 06 minutes, 47 seconds East for a distance of 35 . 12 feet to a 1 . 25" iron pipe; thence South 83 degrees, 48 minutes, 08 seconds East for a distance of 129. 98 feet to an axle near Laurel Run; thence along said run North 53 degrees 00 minutes, 23 seconds East for a distance of 203 . 03 feet to a 5/8" iron rod 2 - near bridge; thence north 38 degrees, 17 minutes, 08 seconds East for a distance of 31 . 94 feet to a spike in 8' gravel cartway; _ thence along said cartway North 26 degrees, 56 minutes, 18 seconds West for a distance of 114 . 94 feet to a spike; thence along said cartway North 72 degrees, 36 minutes, 50 seconds West for a distance of 216 . 54 feet to a 5/8" iron rod; thence North 14 degrees, 25 minutes, 47 seconds East for a distance of 14 . 37 feet to the POINT OF BEGINNING. AND IT IS FURTHER AGREED that the Commonwealth will not look to the above-described premises, or any part thereof, for payment of any part of the principal and interest owed by the above-captioned Estate, now or hereafter to become due, or in any way disturb, put to charge or damage, the present, or any future owner or owners, occupier or occupiers of the said above- described premises or any part or portion thereof, for or by reason of the said judgment or any matter, cause or thing, thence accruing or to arise; provided that nothing herein contained shall affect any judgment or its legal validity so far as respects all other lands and tenements of the said Estate which are not herein expressly released therefrom. This release of lien is given pursuant to the authority vested in the Secretary of Revenue by Section. 809, 810, and 811 of the Act of June 15, 1961 (P.L. 373, No. 207) ; by Section 1775 of the Act of December 13, 1982 (P.L. 1086, No. 255) ; and by Section 2175 of Article XXI of the Act of March 4 , 1971 (P. L. 6 3 - No. 2) , as added by Section 36 of the Act of August 4, 1991 (P.L. 97, No. 22) , ' (72 P. S . § 9175) . IN WITNESS WHEREOF, these presents have been duly executed this X94- day of ' 20 V . COMMONWEALTH OF PENNSYLVANIA By Honorable Robert P6/Coyne Deputy Secretary for Compliance and Collections Atte t/:-: 4 - ACKNOWLEDGEMENT COMMONWEALTH OF PENNSYLVANIA SS: COUNTY OF DAUPHIN On this 10 day of . 208 before me, a Notary Public in and for the county and state aforesaid, personally appeared Robert P. Coyne, Deputy Secretary for Compliance and Collections, Commonwealth of Pennsylvania, Department of Revenue, known to me to be the person whose name is subscribed to the above release, and acknowledge that, being authorized to do so, he executed the foregoing release for the purpose therein contained by signing on behalf of the Commonwealth of Pennsylvania. WHEREOF, I have hereunto set my hand and official seal, Not ubli //M��y Commission Expires : �13yoT-0/6 NOTARIAL SEAL JEFFREY L GRIFFIN Notary Public HARRISBURG CITY, DAUPHIN COUNTY My Commission Expires Jun 13,2016 After recordation, please return to: Laud Services USA, Inc. 1835 Market Street, Suite 420 Philadelphia, PA 19103 File No.: PAFN12-2194(HS) File No.: 2197-0271 RELEASE OF STATUTORY LIEN EIOZ/bi/0i "'eI=, aOIWO�3edmopucMIU!l llnejop---iiEdu ci?upuorlovZoitoio/sm[Luoosdn-Av& H:sduq ci \V G7 W .O. .:•w nw � z'� ^yy��y-] , Om Orb �y�'eG BOO O OD N V LTJ > �z s � z N t=i m a Imo o Ii V w m °a LO d tri M W W d O " 0 A213H OIOd lensn se(s)luawdlgs inoA dnNold plm Janup jnoA dn>fold ApeO a q;lm sAawo;sno woo sdn le awl NolnO ,suogeoo-1 pull,aq1 llslA aseald 'noR lsajeau uogeool aq1 pug of saxog da(] le paldaooe osle aje (punaO e1A 6ulpnpul) (N1S)s9owaS wnlab Sdn elA lugs swan 'noA jeau lallnO 6ulddlgS pezuoglny jo(psaldelS jo elodaO aolgp)seoueply Sdn '7a1uao jawolsno Sdn 'xo8 da(] Sdn Vajo1S Sdn aql to uolleool Rue of a6"oed jno/a>lel eaje mop(w Janup Sdn Aue of a6e>loed a41 pueH sa6"oed 6wddlgS lawalul jno%10 Ile dn>oid JaAup Sdn a aneq of dn>loid (ep ajnlnl jo step awes a alnpagoS •sunup Sdn pue slal;no Ilelai pezljoq;ne 'sjaluao jawolsno Sdn 'saxoq dojp Sdn 'aaJo1S Sdn 041 apnloul suolleool Sdn Sdn 011N3WdIHS NnOA ON11L30 '£ Iegel aJqua aq1 nano adel 6ulddlgs ollseld jealo 6ulsn 1age1 paplol aql xWe 'gonod a aneq lou op no611 gonod 6wddlgS Sdn e u1 laqel aq1 eoeld -lagel ag1 q;1m o6mjoed aq1 uo samsolo jo sweas (ue Janoo;oU oa odel 6ulddlgs allseld jealo g;lm Alejoldwou 11 JOA03 pue 96e toed aq;;o oP1s al6uls a uo lagel aq;aoeld _olglslA sl logel 6ulddlgs an;ua agl legl os oull aql le legel aql 6ululeluoa;aags pa;ulid aq1 plod Z lagel aq1 luud of nuaw a11d aql ww1 luud loalas uogounl s1gl lioddns lou seop jesmojq inof(11 :a10N sieadde legl xoq 6olelp luud aql uo uognq lwAd agl loalaS -a6e>loed ino(o;pagoene slagel 6ul)loeil jo 6ulddlgs jaglo ou eje ajagl amsu3 l loges luudfmalA :6ulddlgs lawalul Sdn 13o I aged, [aqe-I luowdigS :gucddtgS lauialuI Sdf1 c/�J_ WS'111:•:1�:13'llli3:lil�d3:WiA.!�. ✓/ Z IpO fn I 0 mo < mmm m N "1i D , z rn ° ❑ v 0 m (� D D9Dm y Lrl 0 r 'Noc z ; � 9 �y wm � > �. _ A • \ .i � Y ❑ l� w �y} ❑ Y ❑ ❑ F Ln IE F i ru 6W ' Ul \ i . \ J � \ 331 J3 � b y zkA a cd o > � p � x o ro v co {�\ �\ O Land Services USA,Inc. 1835 Market Street,Suite 420 Philadelphia,PA 19103 215-255-8987 FAX 215-568-8219 Date: October 16, 2013 r: To: Margie-Cumberland County Prothonotary Office cz o m M From: Adele - Land Services USA, Inc. rn rn - cn rn Z a o REF: PAFN12-2194 °' ;K 0 0 Case No.: 2197-0271 " -n Name: Commonwealth v. Estate of Stella Westof n = �3 rn PLEASE NOTE: rn -n Per our conversation of today enclosed please find the following Check No. 553 in the amount of$10.00 to cover filing fees Thank you for your time and cooperation in this matter. Your help is always greatly appreciated. Any questions and/or problems - please call me directly at 215-255-8987 (Adele) �b� t C October 14, 2013 ` Via UPS Cumberland County Prothonotary Office Attn: Prothonotary Office I Courthouse Square, Suite 100 Carlisle,PA 17013 REF: Request Filing List File No.: PAFN12-2194 Name: Commonwealth v. Estate of Stella Westof Dear Recording Department: I am forwarding to you for recordation in your office the following documents, which we would appreciate your recording in the order listed: Release of Statutory Lien Case No.: 2197-0271 NOTE: Copy of first page of document for filing confirmation Total Amount of Documents: ( 01) Also enclosed is our Check No. alto cover fees that are due for recording of the enclosed documents. I have also attached UPS envelope for the return of the recorded documents. Thank you for your time and cooperation in this matter. Should you have any questions please feel free to contact me directly at 215-255-8987. Sincerely, Adele Quintanilla Land Services USA, Inc. Enclosures JrFi MEW1835 Market Street, Suite 420/Philadelphia, PA 19103 ! 215.563.5468! Fax: 215.568.82191 www.landservicesusa.com BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsyLvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE —_._. PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 11-11-2013 ESTATE OF WESTHOF STELLA DATE OF DEATH 03-18-1997 FILE NUMBER 21 97-0271 COUNTY CUMBERLAND SSN/DC 063-12-5469 GERRI DIMARCO ACN 13159936 LAND SVCS USA INC APPEAL BY DATE:01-10-2014 S T E 100 602 E BA L T P K (See reverse side under Objections) MEDIA PA 19063 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4-- REV-1548 EX AFP (12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 11-11-2013 ESTATE OF:WESTHOF STELLA DATE OF DEATH:03-18-1997 COUNTY:CUMBERLAND FILE NO. : 21 97-0271 S.S/D.C. NO. : 063-12-5469 ACN: 13159936 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PARCEL #53-17-127 ACCOUNT NO. : , TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTk5ICATE [" C7 DATE ESTABLISHED 10-29-2013 G O N �p Account Balance 65,410.80 NOTE: TO ENSl�1W' aPE�RE iT�f0 Percent Taxable X 0.166 YOUR AC?bl*l;SUBMIT MPO Amount Subject to Tax 10,902.02 UPPER P%T�11V- N OF -fiiHIS 011 JCE Debts and Deductions .00 WITH YOM 1MXCPAY7PNT �O HE Taxable Amount 10,902.02 REGISTER COFOOILLSiAT TJFE Tax Rate x . 15 ABOVE ADD„KE§�. MAtF, CgCKn Tax Due 1,635.30 OR MONEY ORDER PAYABLE TO: "REGISTER -vOF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-28-2013 CDO17384 .00 1,635.27 INTEREST IS CHARGED THROUGH 11-19-2013 TOTAL TAX PAYMENT 1,635.27 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE .03 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1,490.42 TOTAL DUE 1,490.45 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. (V IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the too Portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order movable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty do. may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by ...Plating an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at ww.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1.800-362-2050; services for taxpayers with special hearing and/or speaking need.: 1-800-447-3020 (TT only). DBJECTIONS: Any Party in interest not satisfied with the appraisment, aIlwrance,.r disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the data of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at xwx.board.fappeals.state.Pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and Processed date from the Board of Appeals Web site. You may also send a written Protest to PA Department of Revenue, Board of Appeals, PD Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the Personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE r , CORRECTIONS: Factual errors tliswv.red on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individo.1-Taxes, ATTN, Post Assessment Review Unit, PO Box 280661, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) .for en explanation of administratively correctable errors. DISCOUNT: If any tax due is Paid within three calendar months after the decedent's death, a five Percent discount of the tax paid Is allowed. PENALTY: The 15 Percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-Participation "penalty is appealable in the same.manner and in the the same time period as you would appeal the tax and interest that has been assessetl ai indicatod on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and are day from the date of death to the date of Payment. Taxes which became delinquent before Jan. 1, 1982. bear interest at the rate of six percent Per annum calculated at a daily rate of 0.008164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (RFV-1736) or on the Department of Revenue Web sit. www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 ares Interest Daily Interest Daily Interest Daily Yea, Rate Factor Yar Rate Factor Year Rate Factor 2007 8Y .000219 2008 7X AOOl92 2009 5Y ,000137 2010 47 .000110 2011-2013 3Y. .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice Issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the data of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-12) INHERITANCE TAX n1V1S1oN STATEMENT PO BOX 280601 OF ACCOUNT HARRISBURG PA 17128-0601 DATE 11-04-2013 ESTATE OF WESTHOF STELLA DATE OF DEATH 03-18-1997 FILE NUMBER 21 97-0271 COUNTY CUMBERLAND PETRIE CHARLES E ACN 101 3528 BRISBAN ST Amount Remitted HARRISBURG PA 17111 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure 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 C12-12) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF:WESTHOF STELLA FILE NO. : 21 97-0271 ACN: 101 DATE: 11-04-2013 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. 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: 09-07-1999 PRINCIPAL TAX DUE: .00 PAYMENTS (TAX CREDITS) : ry PAYMENT RECEIPT DISCOUNT C+) n w rrl DATE NUMBER INTEREST/PEN PAID C-) AMOUNT P�II� M C-) t3 t- !--• m TTt A M N Co C> p Cw F- C" rri r-- - CJI C0 W TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE SIDE 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. `n PAYMENT: Detach the top portion of this notice and submit with your payment made Pavablo to the name and address Printed on the reverse Sid.. If payment is for A resident decedent, make check or money order payable to: Register of Wills, Agent If payment is for a non-resident decedent, make check or money order Payable to: Commonwealth of Pennsylvania Failure to pay the taxi interest: and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): 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 from department's web site at ww.ravenue.state.pa.us, any Register of Wills or Revenue District Office or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding errors should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call (717) 787.6505. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY:. The 15..pereent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not Paid.bef ore Jan. 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 months and one day from the data of death, to the data of payment. Taxes which became delingpent before Jan, 1, 1982, bear interest at the rate of six Percent per annum calculated at A daily rate of 0.000164. All taxes Which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from veer to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (RFV 15UI), the Pennsylvania Mon-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site ww.rey.nue.stata.p...S. The applicable interest rates for 2000 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9Y. .000247 2002 6% .000164 2003 5% .000737 2004 4Y. -000110 2005 57 .000137 2006 ri. .ODD192 2007 8% .OD9219 2008 7Y. .000192 2009 SY .000137 2010 4% .000110 2011.2013 3Y, .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Am notice issued after the tax bee omes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment, if payment is made after the interest computation data shown on the notice, additional interest must be calculated. [: J pennsylvania x DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-13) INHERITANCE Tax DIVISION PO BOX STATEMENT OF ACCOUNT HARRISBURG URG PA PA 17128-0601 DATE 03-03-2014 ESTATE OF WESTHOF STELLA DATE OF DEATH 03-18-1997 FILE NUMBER 21 97-0271 COUNTY CUMBERLAND GERRI DIMARCO ACN 1unt Rem LAND SVCS USA INC Amount Remitted STE 100 602 E BALT PK MEDIA PA 19063 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure 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 E— REV-1607 EX-WP' (12-13) ■** -H TAX STATEMENT OF ACCOUNT **■ ESTATE OF:WESTHOF STELLA FILE NO. : 21 97-0271 ACN: 13159936 DATE: 03-03-2014 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. 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: 02-07-2014 PRINCIPAL TAX DUE: 1,635.30 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-28-2013 CDO17384 . 00 1,635.27 03-28-2013 WRITEOFF .00 1 ,490.42 02-19-2014 SBADJUST .00 .03 Ic- no rn O C7 .:. �7 TOTAL TAX PAYMENT 1 ,635.30 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE SIDE 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. aVl�