HomeMy WebLinkAbout04-0451COHHONNEALTH OF PENNSYLVANIA
DEPARTN'~NT OF REVENUE
eSUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RE¥-/~i5 EX AFP C09-00)
ZNFORHATZON NOTICE
AND
TAXPAYER RESPONSE
FILE NO. Z! C~ H~i
ACH 04001222
DATE 05-04-Z004
SHIRLEY A NHEELER
855 DELLA VISTA DR
ENOLA PA 17025
TYPE OF ACCOUNT
EST. OF FRANCES I OTT [] SAVTNGS
S.S. NO. 184-26-2809 [] CHECKING
DATE OF DEATH 02-15-2004 [] TRUST
COUNTY ~ "------- ---'~CERTZF.
:- ,:._ .i:~ // RENTT PAYMENT AND FORHS TO: \
/ REGISTER OF HILLS ~
/ CUMBERLAND CO COURT HOUSE ,
~CARLISLE, PA 17015 ~
NAYPOINT BANK has provided the Department with the information listed below which has bean used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Cemeonwealth
of Pennsylvanla. ~u=sti~.n= may be =n_~wared by ca11[n~ (7!7} 757-8~27.
COHPLETE PART I ~ELON ~ ~ ~ SEE REVERSE SIDE FOR~ AND PAYHENT ZNSTRUCTIONS
Accoun~ No. 5500028758 Da~e 08-08-200~'' ~).[ [ ~o [nsure proper credit to your account, two
~J~/~'~' ~ ~/ p~ment to the Register of NJ~s. Hake check
Accoun~
5~,600.
~8
x ~6.667~ ,'
Percen~
T~x~b~e
'/' ~J ~ NOTE: Zf tax p~ments are made ~thJn three
kmoun~ Subjec~ ~o T~x 5,766.8~
~~ ~au ma~ deduct a ~Z discount of the t~x due.
T~x
R~e
X
An~ Jnher~nce t~x due uJ~ become de~Jnquen~
Po~en~
T~x
Due
Z59.
u,,t~, nine (9) months after ~e date of death.
PART TAXPAYER RESPONSE
A.~The above information and tax due is correct.
1. You may choose to remit payment to the Register of Hills with two copies of this notice to obtain
CHECK a discount or avoid interest, or you may check box "A" and return this notice to the Register of
ONE ~ Hills and an official assessment will be issued by the PA Department of Revenue.
BLOCKJ B. [] The above asset has been or sill be reported and tax paid with the Pennsylvania Inheritance Tax return
ONLY to be filed by tho decedent's representative.
C. []The above information is incorrect and/or debts and deductions were paid by you.
You must complete PART []and/or PART F~below.
LINE 1. Da~e Established 1
2. Accoun~ Balance 2
3. Percen* Taxable 3 ~
~. Amoun~ SubSeo~ ~o Tax q
5. Debts and Deductions 5
6. Aeoun~ Taxable 6
7. Tax Re~e 7 ~
8. Tax Due 8
PART
,~, DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE
DESCRIPTION
AMOUNT PAID
TOTAL (Enter on Line 5 of Tax Coepu*a~ion) $
': UndeJ; penalties of parjury~ I declare that the facts I have reported above ara true, correct and
TAXPAYER SIGNATURE vi TELEPHONE NUMBER DATE
COHNP'~EALTH OF PENNSYLVANIA
DFO~ ENT OF REVENUE
,JUREAt F /ND/VIDUAL TAXES
~EPT.
HARRISBURG, PA 171Z8-060!
REV-1543 EX &FP C09-00)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FZLE NO. ~1 D~ ~-t~i
ACN 0q001125
DATE 05-Oq-ZOOq
'04 l'~t.~¥ t l
ROBERT E OTT
~0~5 CHEROKEE AVE
CANP HILL PA 1701
EST. OF FRANCES I OTT
S.S. NO. 18~-26-2809
DATE OF DEATH 02-15-200q
COUNTY CUNBERLAND
TYPE OF ACCOUNT
[] SAVINGS
[] CHECKING
[] TRUST
[] CERTZF.
RENZT PAYHENT AND FORNS TO:
REGISTER OF HILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NAYPOINT BANK has provided the Department ~ith the information listed bslo~ ~hich has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you ~ere a joint o~ner/beneficiary of
this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance ~ith the Inheritance Tax Lams of the Common~ealth
of DennsyZvani=. Questions may be answered by calling (7!7) 787-8~27.
CONPLETE PART 1 BELON ~ ~ ~ SEE REVERSE SIDE FOR F~LZNG AND PAYNENT INSTRUCTIONS
Accoun~ No. 55000Z87~8 De{e 08-08-2002 To insure proper credit to your account,
Established (z) copies of this notice east accompany your
payment to the Register of Hills. Hake check
Accoun~ Balance ~, 600.18 payable to: =Register of Hills, Agent=.
Percen~ Taxable X 16. 667
Tax Ra~e , X / / 0~5 you may deduct a SZ discount of the tax due.
~ . ~'~, / ~,~ ~.~J / ~'~ Any inheritance tax due ,iLL become delinquent
Po~en~[aZ Tax Due I~J I0 ~ (~'~-~// ~J~'-'-~ nine (9) months after the date of death.
P~T ~ T~LX~AYER RESPONSE
I-CHECK]
ONE
BLOCK
ONLY
A.]~ThQ above information and tax due is correct.
YOU lay choose to remit payment to the Register of Hills ~ith t~o cap[es of this not[ce to obtain
a discount or avoid interest, or you may check box =A" and return this notice to the RegiSter of
Hills and an official assessment ~ill be lssued by the PA Department of Revenue.
B. ~ The above asset has been or ~iL! be reported and tax paid ~ith the PennsyLvania Inheritance Tax return
to be filed by the decedent's representative.
~The above information is incorrect and/ar debts and deductions ~ere paid by
C.
you.
You must complete PART IT~and/or PART ~belo~.
PART Zf you indicate a differen~ ~ax ra~e, please s~a~e your
relationship ~o decedent:
TAX RETURN - CONPUTATZON OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Da~e Established 1
2. Accoun~ Balance 2
3. Percen~ Taxable $ ~
¢. Amoun~ Sub~ec~ ~o Tax ¢
5. Deb~s and Deductions 5 -
6. Amoun~ Taxable 6
7. Tax Ra~e 7 ~
8. Tax Due ~
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on L/ne 5 of Tax Computation) $
Under penalties of perjury, I declare ~ha~ ~he fec~s I have reported above are ~rue) correc~ and
comlxle~:e *o the be,* ~_~no. ledge end bel,ef. HONE (?S~)~'~ ,'
TAXPAYER SZGNAT~E- TELEPHONE NUH~ER DATE
BUREAU OF TNDIVZDUAL TAXES
TNHERTTAHCE TAX DTVI'STON
DEPT. 280601
HARR/SBURG,, PA 17128-0601
ROBERT E OTT
qOq5 CHEROKEE AVE
CAMP HILL
PA 17011
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISENENT, ALLONANCE OR DTSALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 06-1q-ZOOq
ESTATE OF OTT
DATE OF DEATH 02-15-200q
FILE NUMBER
210q-Oq51
COUNTY CUMBERLAND
SSN/DC 18q-Z6-2809
ACN 0q001121
Amoun~ Rem J.~c~ed
RE¥-1648 EX AFP (01-05)
FRANCES
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 ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-1q-200~
ESTATE OF OTT
FRANCES I DATE OF DEATH 02-15-200q COUNTY CUMBERLAND
FILE NO. 21 Oq-Oq51 S.S/D.C. NO. 18q-26-2809 ACN 0q001121
TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO.
700021886
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-$1-199q
Account Balance 6,761.67
Percent Taxable X 0.166
Amount Subject to Tax 1,126.97
Debts and Deductions - .00
Taxable Amount 1,126.97
Tax Rate X .q5
Tax Due 50.71
TAX CREDITS:
PAYMENT
DATE
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."
RECEIPT
NUMBER
DISCOUNT C+)
INTEREST/PEN PAID (-)
)AYMENT MUST BE MADE BY 11-16-200q~.
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. a
IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
50.71
.00
50.71
PURPOSE OF
NOTICE:
To Rdlfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 25 of 2000. (7Z P.S.
Section 91q0).
PAYHENT:
Detach tho top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
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-1315). Applications ara available at the Office of
the Register of Hills, any of the Z3 Revenue District Offices or by calling the special Z~-hour answering service
for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and or speaking needs:
1-600-~7-30Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt af
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
ADHIN-
ISTRATIVE
CORRECTIOHS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z60601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam 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 decadent's death, a five percent (5X)
discount of the tax paid is alIowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of 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, 198Z
boar interest at tho rate of six (6Z) percent per annum calculated at a daily rate of .00016q.
All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which mill vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through ZOOq are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198'~ 20Z .0005q8 198'~&-199! IIZ .000301 ZO0'--~ 9Z .O00Zq7
1983 16Z .000~36 199Z 9Z .O00Z~7 ZOOZ 6Z .O00Z19
196q llZ .000301 1993-199q 72 .00019Z 2003 52 .000137
1985 13Z .000356 1995-1998 9Z .O00Z~7 200q qZ .000110
1966 IOZ .O00Z7q 1999 7Z .O0019Z
1987 9Z .O00Zq7 ZOO0 8Z .000Z19
--Interest is calculated as follows:
/NTEREST = BALANCE OF TAX UNPA'rD X NUNBER OF DAYS DEL'rNQUENT X DATLY 'rNTEREST 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 ba calculated.
BUREAU OF INDIVIDUAL TAXES
· TNHERZTANCE TAX DZVZS/ON
DEPT. 280601
HARRTSBURG, PA 17128-0601
SHIRLEY A WHEELER
835 BELLA VISTA DR
ENOLA
PA 17025
COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE
NOT/CB OF' /NRER/TANCE TAX
APPRATSEHENT. ALLONANCE OR DISALLONANCE
OF DEDUCTTONS, AND ASSESSHENT OF TAX ON
JOTNTL¥ HELD OR TRUST ASSETS ~EV-~;48 EX AF~ ~8~-0S)
DATE 06-14-2004
ESTATE OF OTT FRANCES
DATE OF DEATH 02-15-2004
FILE NUHBER 21 04-0451
COUNTY CUHBERLAND
SSN/DC 184-26 -2809
ACN 04001120
Amoun'l: Rem i'l:'l:ed I
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~.~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-14-Z004
ESTATE OF OTT
FRANCES I DATE OF DEATH OZ-15-ZO04 COUNTY CUHBERLAND
FILE NO. 21 04-0451 S.S/D.C. NO. 184-26-2809 ACN
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
04001120
JOINT OR TRUST ASSET ZNFORHATZON
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 7000Z1886
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE
DATE ESTABLISHED 01-$1-1994
Account Balance 6,761.67
Percen~ Taxable X 0.166
Amount Sub~ec~ ~o Tax 1,126.97
Debts and Deductions - .00
Taxable Amoun~ 1,126.97
Tax Ra~e
Tax Due 50.71
TAX CREDITS: '~ '
PAYHENT RECEIPT
DATE NUHBER
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
DISCOUNT (+) AHOUNT PAID
INTEREST/PEN PAID (-)
PAYMENT MUST BE MADE BY 11-16-2004~.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS RE{~UZRED.
TF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
.0O
50.71
.00
50.71
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (72 P.S.
Section 9140).
PAYNENT:
Detach the top portion of this Notice and submit with your payment to the Rag[star of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR): A refund of a tax credit, ahich was not requested on the tax return, may be requested by completing an "Applicat[on
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-i~I$). Applications are available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z4-hour anseering service
for forms ordering: 1-800-~6Z-2050; services for taxpayers eith special hearing and or speaking needs:
1-800-447-~0Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied eith the appraisement, allaeance, or disalleeance of deductions or assessment
of tax (including discount er interest) as sheen 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. 2810Z1, Harrisburg, PA 17128-lOZ1, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page S of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (SI)
discount of the tax paid is alZowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the and of the tax amnesty per[od. This non-participation
penalty [s appealable in the same manner and in the the same time per[od as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith first day of delinquency, or nine (9) menths and Dna (1) day
from the date of death, to the date of payment. Taxes ehich became dmIinquant before January l, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~.
All taxes which became delinquent on or after January l, 1982 mill bear interest at a rate ehich will vary from
calendar year to calendar year a[th that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2004 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198"~'~ ZOZ .000548 198"~8-1991 llX .000501 ZO0"-~ 92 .000247
198~ 16Z .000438 1992 9Z .000247 ZOOZ 6Z .000219
1984 XlZ .000301 1995-1994 72 .O0019Z 2003 5Z .000137
1985 132 .000556 1995-1998 9X .000247 2004 42 .000110
1986 lOZ .000274 1999 7Z .O0019Z
1987 92 .000Z47 ZOO0 8Z .O00Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELZNQUENT X DA/L¥ INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must bm calculated.
BUREAU OF INDIVIDUAL TAXES
· 'rNHERTTANCE TAX DI*V'rSI*ON
DEPT. 280601
HARR]~SBURG, PA 17128-0601
ROBERT E OTT
~045 CHEROKEE AVE
CAHP HILL PA 17011
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTICE OF /NHER/TANCE TAX
APPRATSEHENT, ALLOHANCE OR DISALLORANCE
OF DEDUCTTONS, AND ASSESSHENT OF TAX ON
JOTNTL¥ HELD OR TRUST ASSETS
DATE 06-14-200~
ESTATE OF OTT
DATE OF DEATH 02-15-200~
FILE NUMBER 21 04-0451
COUNTY CUMBERLAND
SSN/DC 184- 26 - 2809
ACN 04001123
Amoun'l: Remi~ed
REV-15¢i8 EX /*FP (nl-OS)
FRANCES
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~" RETAIN LOWER PORTION FOR YOUR RECORDS ~
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 06-14-2004
ESTATE OF OTT FRANCES I DATE OF DEATH 02-15-2004 COUNTY CUMBERLAND
FILE NO. 21 04-0451 S.S/D.C. NO. 18~-26-2809 ACN 04001125
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 5500028758
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 08-08-2002
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax 5,766.81
Debts and Deduct/ohs - .00
Taxable Amount 5,766.81
Tax Rate X .~5
Tax Due 259.51
TAX CRED'rTS:
PAYMENT RECEIPT
DATE NUMBER
05-10-2004 C~)00:$925~!.
54,600.18 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."
DISCOUNT (+)
INTEREST/PEN PAID (-) AMOUNT PAID
.... 12.98 246.54
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PA/D AFTER THZS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTZONAL INTEREST. ~
( IF TOTAL DUE ZS LESS THAN $1, NO PAYHENT TS RE~UTRED.
TF TOTAL DUE ZS REFLECTED AS A "CREDTT" { CR}, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR TNSTRUCTZONS. )
259.52
.01CR
.00
.01CR
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S.
Section 9140),
PAYNENT:
Detach the top portion of this Hotice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER DF HILLS, AGENT.
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-ISIS). Applications ara available at the Office of
the Register of Hills, any cf the Z5 Revenue District Offices or by calling the special Z4-hour answering service
for fores ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-447-50Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown an this Notice may object within sixty (60) days of receipt of
this Notice by: OR
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ZB-lOZ1,
--electing to have the matter determined at the audit of tho account of the personal representative, OR
--appeal to the Orphans' Court
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
[NTEREST:
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. Z80601, Harrisburg, PA 171ZB-0601
Phone (717) 787-6505. Sea 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 (5) calendar months after the decadant's death, a five percent (BZ)
discount of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tiaa 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, 19aZ
bear interest at the rate of six (BZ) percent par annum calculated at a daily rate cf .000164.
All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 198Z through ZOO4 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
198~'~ ZOZ .000548 198'--'-8-1991 llZ .000501 ZO0--~ 9Z .000Z47
1985 16Z .000456 1992 9X .000247 ZOOZ 62 .000219
1984 112 .000301 1993-1994 7X .00019Z ZOO3 5X ,000137
1955 13Z .000356 1995-1998 9Z .000247 2004 42 .000110
1986 lOZ .000274 1999 72 .O0019Z
1987 9X .000247 ZOO0 BZ .000Z19
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DATLY TNTEREST 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
TNHERTTANCE TAX DTVZSTON
DEPT. 280601
HARRTSBURG, PA 17128-0601
SHIRLEY A WHEELER
835 BELLA VISTA DR
ENOLA
PA 17025
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRATSEHENT. ALLO#ANCE OR DISALLO#ANCE
OF DEDUCTION~, AND ASSESSHENT OF' TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 06-1~-200~
ESTATE OF OTT FRANCES
BATE OF BEATH 02-15-200~
FZLE NUMBER 21 0~-0~51
COUNTY CUMBERLAND
SSN/DC 18~-26-2809
ACN 0~001122
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE
REV-1548 EX AFP (01-03)
RETAIN LOWER PORTION FOR YOUR RECORDS
NOTZCE OF INHERITANCE TAX APPRAZSEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 06-1~-200~
ESTATE OF OTT
FRANCES I DATE OF DEATH 02-15-200q COUNTY CUMBERLAND
FILE NO. 21 0~-0~51 S.S/D.C. NO. 18~-26-2809 ACN 0R001122
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
dOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 55000Z8738
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 08-08-2002
Account Balance 3~,600.18
Percent Taxable X 0.166
Amount Subject to Tax 5,766.81
Debts and Deductions - .00
Taxable Amount 5,766.81
Tax Rate X .~5
Tax Due 259.51
TAX CREDZTS:
RECEIPT
NUMBER
PAYMENT
DATE
05-10-200~
DISCOUNT (+)
INTEREST/PEN PAID (-
CD00392~.
12.98
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. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
AMOUNT PAID
2~6.5~
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
259.52
.01CE
.00
.01CR
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.
PURPOSE OF
NOTICE:
PAYNENT:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit aith your payment to the Register of Wills printed on the
reverse side.
-- Make check or annoy order payable to: REGISTER OF NILLS, AGENT.
REFUND (CR): A refund of a tax credit, ehich ems not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-13I$). Applications ara available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Iq-hour answering service
for fores ordering: 1-BO0-562-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-q~7-5020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, alloaance, or disallowance of deductions or assessment
o{ tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt o{
this Notice by:
--written protest to the PA Dmpart~ent of Revenue, Board of Appeals: Dept. ZBIOZ1, 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:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 1712B-0601
Phone [717) 787-6505. See page S o{ the booklet "Instructions {or Inheritance Tax Return {or a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a {ire percent
discount of tho tax paid is allowed.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid bm{ora January 18, 1996, the {irst day after the end o{ 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 charred beginning with {irst day o{ delinquency, or nine (9) months and one (1) day
{rom the date of death, to the date o{ payment. Taxes which became delinquent be{ore January l, 1982
bear interest at the rate o{ six (62) percent per annum calculated at a daily rate o{ .00016q.
All taxes which became delinquent on or after January l, I982 will bear interest at a rate mhich mill vary from
calendar year to calendar year with that rata announced by the PA Department o{ Revenue. The applicable
lnterest rates for 1982 through 200q ara: Interest Daily
Interest Daily Interest Daily
Yea...~r Rate Factor Year Rats Factor Yea.~r Rate Factor
1982 ZOZ .0005~ 1'~8-1991 IIX .00030~ ZOO1 92 .000247
1983 162 .O00~3B 1992 92 .0002~7 ZOOZ 6~ .000219
198~ 112 .000301 1993-199~ 72 .O0019Z 2003 52 .000137
1985 I3Z .000356 1995-1998 92 .000247 ZO0~ qZ .000110
1986 IOZ .O00Z7q 1999 72 .000192
1987 92 .0002~7 ZOO0 BZ .000219
--Interest is calculated as {ollows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINI~UENT 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 tho assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREI~J OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-060!
SHIRLEY A ~HEELER
855 BELLA VISTA DR
ENOLA
PA 170~5
COMNONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
RECORD ADdUSTNENT
dOZNTLY HELD OR TRUST ASSETS
DATE 1Z-O2-ZOOq
ESTATE OF OTT
DATE OF DEATH OZ-15-ZOOq
FILE NUMBER 21 0~-0~51
,~. ~COUNTY CUMBERLAND
..tSSN/DC 18~-Z6-2809
ACN 0~001120
Amoun~ R~mi~ed
REV-IG04 EX AFP (01-05)
FRANCES
MAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
REV-1604 EX AFP (01-03)
~ INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS
DATE 12-OZ-200q
ESTATE OF OTT FRANCES I DATE OF DEATH 02-15-200~ COUNTY CUMBERLAND
FILE NO. 21 0~-0q51 S.S/D.C. NO. 18~-26-2809 ACN 0q001120
ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION
dOZNT OR TRUST ASSET INFORMATION
FTNANCIAL ZNSTTTUTION: NAYPOZNT BANK ACCOUNT NO.
700021886
TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-$1-199~
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions -
Taxable Amount
Tax Rate ~
Tax Due
TAX CREDITS=
6,761.67 NOTE:
0.166
1,126.97
1,~7q.72
.00
.q5
.00
TO INSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMZT THE UPPER PORTION
OF THIS NOTICE #ZTH YOUR TAX
PAYMENT TO THE REGISTER OF HILLS
AT THE ADDRESS SHO#N ABOVE.
HAKE CHECK OR HONEY ORDER PAYABLE
TO: "REGISTER OF ~ZLLS, AGENT."
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT ]
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE TS 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.)
.00
.00
.00
,00
~EV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG, PA 17128-0601
DECEDENT'S NAME FILE NUMBER
FRANCES I OTT 2104-0451
REVIEWED BY ACN
JUDY WATTS 04001120
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Debts and deductions in the amount of $2,949.44 have been divided and applied between
above ACN and ACN 04001121 leaving a zero balance due.
ROW Page 1
BUREAU OF ZNDTV/DUAL TAXES
INHERITANCE "TAX DIVISION
DEP~* o 280601
HARRTSBURG, PA 17128-0601
ROBERT E OTT
~045 CHEROKEE AVE
CAHP HILL
PA 1701t-
CONNON#EALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
ZNHERZTANCE TAX
RECORD ADJUSTNENT
JOINTLY HELD OR TRUST ASSETS
DATE 12-02-2004
ESTATE OF OTT FRANCES I
DATE OF DEATH 02-15-2004
FILE NUHBER 21 0~-0451
..... OOUNTY CUHBERLAND
':~SN/DC 184-26-2809
ACN 04001121
Amoun~ Rmmi~ed
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUNBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~'~ RETAIN LOWER PORTION FOR YOUR RECORDS -.~
REV-1604 EX AFP (01-03)
~ /NHERZTANCE TAX RECORD ADJUSTHENT JOINTLY HELD OR TRUST ASSETS
DATE 12-02-2004
ESTATE OF OTT FRANCES I DATE OF DEATH 02-15-2004 COUNTY CUHBERLAND
FILE NO. 21 04-0451 S.S/D.C. NO. 184-26-2809 ACN 04001121
ADJUSTHENT BASED ON: ADHINISTRATIVE CORRECTION
dOZNT OR TRUST ASSET ZNFORHATZON
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO.
700021886
TYPE OF ACCOUNT: ( ) SAVINGS CX) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 01-$1-199~
Accoun~ Balance
Percent Taxable ~
Amount Subjec~ ~o Tax
Debts and Deduc~/ons
Taxable Amoun~
Tax Ra~e ~
Tax Due
TAX CREDTTS:
6,761.67 NOTE:
0.166
1,126.97
1,474.72
.00
.00
TO INSURE PROPER CRED/T TO YOUR
ACCOUNT, SUBNZT THE UPPER PORTION
OF THIS NOTICE #ZTH YOUR TAX
PAYNENT TO THE REGISTER OF W/LLS
AT THE ADDRESS SHOWN ABOVE.
HAKE CHECK OR HONEY ORDER PAYABLE
TO: 'REGISTER OF #ZLLS, AGENT.'"
PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT ZS REQUIRED. [F TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS.)
.00
.00
.00
REV-1470 EX (6-88)
' ~ INHERITANCE TAX
EXPLANATION
COMMONVVF_ALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
PO Box 280601
HARRISBURG~ PA 17128-0601
DECEDENTS NAME FILE NUMBER
FRANCES I OTT 2104-0451
REVIEWED BY ACH
JUDY WATTS 04001121
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
Debts and deductions in the amount of $2,949.44 have been divided and applied between
above ACH and ACH 04001120 leaving a zero balance due.
ROW Page 1