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HomeMy WebLinkAbout07-12-13 �' i J pennsylvania BUREAU OF INDSYIDUAL TAXES NOTICE OF INHERITANCE TAX ��T DEPARTMENT OFREVENUE INNERITANCE TAx DIVIS70N APPRAISEMENT, ALLOWIINCE OR DISALLOWANCE PO BOX 280601 O��/��.L,Ipf7,�y �41D�AlSSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HANftISH112G PA 1 7126-0601 ❑��(i c}(Tf tc1�u HEU��1OSrc�FR�S�? ASSETS f\ �i J 1 CI` �F I1��9.� 07-08-2013 IOI� J�j�_ i� b ESTATE OF BYERS EVELYN L j � �AFf, OF DEATH 07-27-2012 IC�� NUMBER 21 12-1043 CLER1( p: COUNTY CUMBERLAND � SSN/DC JAV C BYERS �R�HQniS' COU�CN 12144218 217 THREE SQUARE HOLLOW CUMgERLQ��� � APPEAL BY DATE:09-06-2013 NEWBURG PA 17240-9213 �•� P�4� (ScerenersesrdeunderObjections) Amount Remittetl MAKE CHECK PAYABLE AND REM7T PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CU7 ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECOR�S � '-"-'-"--'-^--'-'----'---'--'------'-"------'------'--'--'-"-------'------'--'---'-"- REV-1548 EX AFP (12-12) M07ICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS pATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY: CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144218 7AX RETURN WAS: (X) ACt$PTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMi1TI0N FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 13170-00 TYPE OF ACCDUNT: ( �SAVINGS C ) LHECKING OTRU-ST C )TIME CERTIFICATE DATE ESTABIISHED 04-30-1972 Account Balanc.e. 4,023.90 NOTE: TO ENSURE PROPFR CREDIT TO Percent Taxable X 0 . 166 YOUR ACCOUNT. SUBMIT THE AmounY Subj.ect to Tax 670..66 UPPER PORTION OF THIS NOTICE Debts and Deductions •�0 WITH YOUR TAX PAYMENT TO THE Taxable Amount 670.66 REGIS7ER OF WILIS AT 7HE Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK Tax Due .�00 OR MONEY ORDER PAYABLE TQ: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 9ALANLE OF TAX DUE .00 ' INTEREST AND PEN. .00 TOTAL DUE •UO . IF PAIO AFTER iHIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL IN7ERE5T. � ��! IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the �euuiremenks of Section 2140 of the Inherikance antl Estate Tax Act. Act 23 of 2000. (72 P,S. Seckion 9140J. PAYMENT: Detach the kop oortion of khis nokice antl submit with Your oayment Yo k�e Register of Wills orinked on Yhe reverse sitle. Make check or moner ortler oayable to: Register of Wflls. Agent. Failure to oav the kax, interest antl oenalty tl�e may res�lt in the filing of a lien in khe aonrooriate countv or the issuance of an Orohan's Court citat3on. REFUND (CR): A refund of a tax credik, which was nok reqvestetl on tha tax reku�n, mav be reQUesked by comoleting an "AOOlication for Refund of Pennsvlvania lnheritance anE Estate Taz" (REV-1313). Applications are available from khe Department's Web site at ww.revenue.state.oa.os, anv Register of Wills or Revenue D3strict Office or from the Ueoartment'S 24-hour answerinB service: 1-B00-3624050; serv3ces fer taxoayers with special hearing and/or s0eakin9 needs: 1-800-447-3020 (TT only). OBJECTIDNS: A�y oarty in interest nof satisfied rith the aooraisment, allovance or disallowance of tletluctions or assessment of taz (including discounS or inkeresU as shown on this notice may object within 60 tlays of th¢ tlate of receiot of this notice by: A) Protest to Yhe PA DeDarkment of-Revenoe. Boartl-of AoDeals by filing a protest online aY ww.boartlofapDeals.rtate oa us on or before khe 60-tla a In ortler for an electronic orotest to be valitl, you mustoPeceivera�confirmation number antl from khe Board of Aooeals Web site. Yo� may also sentl a w�ikten nrocessed tlate Board of Appeals, PO Box 281021, Narrisburg, PA 1]128-1021. Pp{itionssmay�not be faxetl�to�f Revenue, -B) Elec[ to have the naYter determineE at the autlit of the oersonal reoresentakive account; o� ADMIN- C) AOOeal te the Orohans' Court. ISTRATIyE LORRECTIONS: Factual errors tliscoveretl on this assessment shoultl be adtlressed i.� writ3ng to: Pp Oaparkmenk of Revenue, Bureau-of Intlivitlual Taxes, ATTN: Post Assessmenk Revier Unit, PO Box 280601, Harrisburg, Pp 1]128-0601 or call p17) 78]-6505. See Page 4 of ^Instructions for Inheritance-7� Retarn for a Resitlent Decetlenk^ (REV--1501) for an explanation of atlministrativelv correckable errors. �ISCOUNT: -If any kax tlue is paid v3thin three calendar months after the decedent's death, a five perwnt discount of khe tax oaitl 3s allowed. PENALTY: The 15 oercent t� amnestv non-Darticipation Denaltv is compuYetl on khe total of the tax antl fnteresk assessed and nok paitl before Jan. 18, 1996, the first tlay after Yhe end of Yh¢ kax amnestv periotl. This non-partic3pakion OenalYV is aooealable in the same�manner and in the ihe same time oeriod as you woultl apDeal the tax antl interest thaY has been assessetl as intlicatetl on khis notice. INTEREST: Interest is charged baginning viTh first dav of delinouency or nine months and one tlav from khe tlate af death ko Yhe tlate ot pavmenk. Taxes which becama tlelinauent before Jan. 1, 1982, bear interest at ihe rate of six percent per annum calculatetl ak a daily rate of 0.000164. All kaxes which became delinQUent on or aHer Jan. 1. 1982 will bear inkerest at a rate vhich varies Rom vear to year v3th the rate announcetl by the PA Department of Bevenue. Rates for 1982 khrough 2006 can be fovntl in the Pennsylvania Resitlent Instruct3on Bookle4 (REV-150ll� the Pennsylvania Non-Resitlent Inskruction Booklet (REV-1]36) or on the Deoartment of Revenve Web site ww.revenu� e,st� The aoolicable interest rates for 200] throu9h 2013 are: Inferesk Dailv InteresY Y�ar Dailv RaSe Factor I�terert Oailv Y�ar R�te Factor Year Rate Factor 200] 8Y. .000219 2008 2010 4F .000110 �Y •�00192 2009 2011-2013 3Y. 5Y •�00137 .0000az InYerest is calculaketl as follovs: INTEREST = gp�pNCE OF TAX UNPAID X NUMBER OF OAYS pELINpOENT X MILY INTEREST FACTOR Anv notice issuetl after khe tu betomes tlelinquent vill reflect an interesY calculation te 15 tlays beyond Yhe date of the assessment. If Oavmenk is matle after the interesk comp�tation tlate shown on the notice, add3tional interest must be calculatetl. . pennsylvania BUREAU OF INDIVIDUIIL TAXES NOTICE OF'INHERITANCE TAX DEPARTMENT OFREVENUE INNERITANCE TAX OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BO% 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-I548 EX AFP (12•12) NARRISBURG Pn 17128-0601 JOINTLV HELD OR TRUST ASSETS RECORDED CFFICE OF DATE o�-oa-ZOia REGISTyR OF Ye��..LS ESTATE OF BYERS EVELYN L DATE OF DEATH 07-27-2012 20i3 JUI. 12 PI I 2 �� COUNTYUMBER CUMBERLAND SSN/DC JAY C BYERS CLERK OF ACN 12144220 217 THREE SQUARE Ho��HANS' COURT APPEAL BY DATE:09-06-2013 NEWBURG PA.1.Z24II:9213. CO.. P� (Seerenerseside�mderObjectinns) GUP1tStKLqVU Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SOUARE CARLISLE PA 17013 CUT ALON6 THIS LINE "'� RETAIN LOWER PORTION FOR YOUR RECORDS F ----------'--'--"-------'----------------'----'---'---'-----'----------------------------' REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOIN7LY HELD OR TRUS7 ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : A�N: 12144220 TAX RETU.RN WAS: CX) ACCEPTED AS FILE�D ( T CHANGED JOIN7 OR TRUS7 ASSE7 INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 13170-04 TVPE OF ACCOUNT-: ( �OSAVINGS C ) CHECKING C )TRUS7 OTIME CERTIFICATE DATE ESTABLISHED 04-10-1972 Account Balance 4,000.71 NOTE: TO ENSURE PROPER CREDLT TO Percent Taxable X 0.166 YOUR ACCOUNT. SUBMIT THE Amount Sub.ject to Tax 666.80 UPPER PORTION OF THIS NOiICE Debts and Deductions ' .00 WITH VOUR TAX PAVMENT TO THE Taxable Amount 666.80 REGISTER OF WILLS AT THE Tax Rate � •00 ABOVE ADORESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS-. AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT C+) pMOUNT PAID OATE NUMBER INTEREST/PEN PAID (-J 70TAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 IN7EREST AND PEN. •a� TOTAL DUE .00 � IF PAID AFTER TNIS DATE, SEE REVERSE FOR CALNLATION OF ADDITIONAL INTEREST. * �� IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. 'i�'J SEE REVERSE SIOE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF � . NOTICE: To fulfill ihe requ3rements of Sect3on 2140 of the Inheritance antl Estake Tax AcY. Act 23 of 2000. (]2 P.S. Saction 9140). PAYMENT: Detach the top portion of this notice antl submit with vour pavmenk to the Regisker ot Wills prinketl on the reverse side. Make check or money order Oayable to: pegister of Wills. Agent. Failure to pay the kaz, interest antl Oenalty due may resulk in the filin9 of a 19en in the apOropriate county or Yhe issuance of an Orphan's Court citation. REFUN� (CR): A refund of a tax crediY, vhich was not requestetl on the tax rekurn, mav be reouested bv completing an "AOOlicaYion for Refuntl of Pennsylvania lnherikance antl EstaYe Tax" (REV-1313). Apolications are available from the DepaMment's Web site at www.revenue.state.pa.us, any Regisker of Wills or Revenue Distr3ct Office or from the Oeparkment's 24-hour ansverine service: 1-800-3624050; services for tazoavers w9th spec3al hearing antl/or speaking neetls: 1-B00-447-3020 (TT only). OBJECTIONS� Am party in interest not safisfietl rith khe appraisment, allowance or tlisallovance of aea�ctio�: o� assessmenY of tax (inclutling tliscount or interesU as shorn on khis notic¢ mav objecY within 60 davs of the tlate of receiot of Mis nokice by: A) Prokes.t to the PA OeOarkmeni of Reven�e, Boartl of Appeals bv Filing a orotest online at ww.boartlofaopeals.state.oa.us O!1 Of before the 60-diY epDEBl oeriod E%plf¢S. In ortler for an eleckronit orotest to be valitl, you must receive a contirmakion nomb¢r antl process¢d tlate from khe Boartl of Apoeals Web site. You may also send a wriktan orotesk Yo PA Department of Revenue, Boartl of Apoeals. PO Box 281021, Harrisburg. PA 1'l128-1021. Petitions mav not be faxed; o� B) ElecY Yo have the matter deYerminetl ak the autlit of Yhe oersonal representative accouni; o� A9lIIN- C) ADVeal ko the OrDhans' Court. ISTRATIVE CORRECTIONS: FacYUal errors tliscovered on this assessment shoultl be adtlressetl in wHtir�p Yo: PA Departmank of Revenue. Bureau of Intlividual Taxes. ATTN: Post Assessment Reviev Unit. PO Boz 280601, Narrisbur9r PA I]128-0601 or call O17)- �e]-6505. See Page 4 of '•InsLructions for Inheritance Tax Return for a Resitlent Oecedent" (REV-1501) for an explanat3or of adminiskrativelv correciable emors. DISCOUNT: If anv kax tlue is paitl vithin three calandar months after the tlecedent•s deaYh, a five oercent tliscounk oF the tax oaid is allowed. PENALTY: The 15 oercent tax amnesty non-oarticipation penaltv is comouketl on ihe tokal oF khe tax and interest assesseE and not oa3tl beFore Jan. 18, 1996, the first dav after khe entl of the tax amnesty oeriod. This non-participation penal:Y is appealable in the same manner and in the the same time periotl as vou woultl appeal the Yv� antl interest khat has been assesseE as intliwtetl on th3s notice. INTEREST: Inkerest is charged bag3nning vith F3rst dav of del3npuencv o� nine months and one dav from the date of tleath to the tlate ot oaymeni. Taxes which becama tlelinquenk before Jan. 1. 1982� bear interesk ak khe rate of six percenk Oer annum calculatetl at a tlailY rate of 0.000164. All kazes vhich became tlelinquent on or after Jan. 1, 1982 will bear interest at a rate which varies From Year to year with khe rate announcetl bv khe PA pepa�tment of Revenue. Rates for 1982 through 2006 can be fountl in the Pennsvlvania Resident InstrucYion Booklet (REV-1501), the Pennsvlvania Non-Resitlenk Insfruction Booklet (REV-1736) or on the Oepartment oF Revenue Web siYe vw.revenue.sYake.pa.us. The apolicable interest rates for 200] through 2013 are: InteresY Oaily InYerest �ailv Interesi Daily Y�ar Rate Factor Year Rate Factor Year Rate Factor 200� 8: .000219 2008 ]Y. .000192 2009 SY. .00013] 2010 4Y. .000110 2031-2013 3Y. .000082 Interest is calculatetl as follows: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF OAYS OELINOUENT X DAILV INTEREST FACTOR Aro notice issuetl after Yhe tax Eecomes tlelinouent �ill retleck an interesf calculation Yo 15 tlays b¢yontl the tlate of the assessment. If oavment is made after the interest comoukation date shown on the nokice, additional interest musk be calculatetl. [j i�J pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX �� DEPARTMENT OFREVENUE INNERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 IX aFP <12-12) NARRISBURG Pn 17128-0601 RECORDEO G�"'TvL�� OR TRUST ASSETS RE61S7ER OF 1'!1lLS DATE o�-oe-ZOis ESTATE OF BYERS EVELYN L {1� DATE OF DEATH 07-27-2012 20i3 JUI. 12 PII 2 2�� FILE NUMBER 21 12-1043 COUNTY CUMBERLAND CLERK OF SSN/DC JAY C BYERS ACN 12144222 217 THREE SQUARE HOLL�pHANS' COURT pppEAL BY DATE:09-06-2013 NEWBURG Pa Q��gE�ND CO., PQ (SeereversesideunderOAjecBo�zs) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SOUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECOROS � --""--'-"'--'---'--'-"-------"'---'----------"--'-----'------'----------------------' REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUS7 ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY:CUMBERLAND FILE NO. : pl 12-1043 S.S/D.C. NO. : ACN: 12144222 TAX RETUR�N WAS: �EX) ACCEPTED AS FILED < ) CH�ANGED JOINT OR iRUST ASSET INFORMATI�ON FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 13170-05 TYPE OF ACCOUNT: ( b SAVINGS O CHECKING OT'RUST ( �7TIME CERTIF�ICATE DATE ESTABLISHED 08-05-1993 Account Balance 1,216:97 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0 . 166 YOUR ACGOUNT, SUBMIT THE Amount Sub�ect -to� Tax 2�Z-.8.3 �UPPER PORSION OF THIS NOTICE Uebts and 'Deductions ' •00 WITH YOUR TAX PAVMENT TO THE Taxable Amount 202.83 REGISTER OF WILLS AT THE Tax Rate Y •00 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEV ORDER PAVABLE T0: "REGISTE�R UF WILLS, AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAIO DATE NUMBER INTEREST/PEN PAIO (-) TOTAL TAX PAYMEN7 .00 BALANCE OF 7AX DUE .00 INTEREST AND PEN. .00 � TDTAL DUE .00 e IF PAIO AFTER THIS OATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. R �v IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR). YOU MAV BE DUE A REFUND. \��� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Seckion 2140 of th¢ Inherikance antl EsYaYe Taz Act. Fck 23 of 2000. (72 P.S. Section 9140). ' PAYMENT: Oetach the Sop oortion of this noYice antl submit with vour payment to khe R¢gister ot Wills prinSed on the �everse side. Make check o� monev order payable to: Registar of Wills, ABent. Failure to oav t�e <axr interest and oenalty tlue may �esult in the filing of a lien in khe aporoDriat¢ counky or th¢ issuance of an OrOhan•5 CourY citation. REFUNO (CR): A refuntl of a taz c�edit. which was nok �eauestetl on Yhe kax �eturn, mav be requested bv comoleYing an "AODlication For Refuntl of Pennsvlvania lnheritance and Eskate Tv�" (REV-1313). Aoolications are available from the OeOartmenY s Web site at vvv.�evenue.state.pa.us, anv Reg3ster of Wills or Revenue Diskrick Otfice or from the Oepartmenk's 24-hour Bp5MP11O9 service: 1-800-36Z-2050; services for L3%Oey¢fS Mlth 50¢C121 hP3P3�g dOd/O� speaking neetls: 1-800-447-3020 RT only). OBJECTIONS: Anv oarYV in interest not satisfietl vith the aooraisment, allowance or Eisallovance of tletlucYions or assessmenk of kax (inclutling discount or interest) as shown on this nokice may object within 60 tlays of the date of receipt of this notice by: A) Proiesk to th¢ PA Deoarkmenk oF Revenue, Boartl of Appeals bv filin9 a Orotest online aY ww.boardofap0eals.state.oa.us on or before Yhe 60-tlay a0ueal oerioE' expires. In ortler for an eleckronic protesi Yo be valitl. vou musY receive a confirmakion number antl orocessetl date from the Boartl of ApOeals-Web s3ke. Yoo mav also sentl a vritt¢n orotest Yo PA Oepartmenk of ftevenue. Boartl of Aooeals, PO Box 281021, Harrisbure. PA 17128-1021. Petitions mav not be faxed� or B) ElecY to have the makker tlete�minetl a1 khe audit-of khe oersonal �epresentaYive acwunt; or ADMiN- C) Aooeal ko the Orohans' Court. ' ISTRATIVE CDRRECTIONS� Factual errors disrnvered on this assessment shoultl be addressed_im writing ko: PA Deoartmenk of Revenue, Bureau of Indivitlual Taxes, ATTN: PosY Assessment'Reviev Unit. PO Boz 280601� Harrisburg, FA 1]128-0601 or call (�17) 787-6505. See Page 4 of "Instructions for Inheritance Tax Reiurn fo� a Res3tlenY Decedent^ (REV-1501) for an ex0lanation of atlministrativelv correctable.errors. DISLOIMFTv If anv Yax tlue is paitl w3thin three calentlar monkhs after the tleredent's death. a five De�tent tl3scount of the Yax paid is allowetl. PENALTV: The 15 percent tax amnesty non-parYicioation p¢naltv is computed on the Yotal of th¢ taz antl inkerest assessetl and not paitl Eefore Jan. 18. 1996, the first tlav aHer the end of the kax amnestv oer3od. This non-partici0ation 0¢�212Y 15 dpp¢dldb]¢ l!1 kh¢ 58111¢ IIIdPn¢I' a11tl lfl YhP Lhp Sa111B t1111P �p¢�^�Otl BS YOU M011ltl dOD2d1 L�IP t3% dfld 111tP!'PSY thak has been assessed as indicatetl on khis notice. INTEREST: InteresY is charged beginning vith firsk tlay of delinuuency or nine monMS antl one dav from the tlaYe of death to The date of oavmenY. Taxes which became delinnuent before Jan. 1, 3982. bear interesY at the rata of six percent oar annum calculatetl at a dailY rate ot 0.000164. All taxes which became delinuuent on or after Jan. 1, 1962 rill bear interest at a rate vhich varies from vear fo year with the rete announcetl by the PA Department ot Revenue. Rates for 1982 Yhrough 2006 wn be found in She Pennsvlvania Resident Inskruction Booklek (REV-150ll, the PennSYlvan3a Non-Resitlent Instruction Booklet (REV-1736) or on the Deoartmenk of Revenue Web site ww.revenue.state.pa.us. The aoolitable 9nterest rates tor 20�] through-2013 are: Interest Oaily Interesk Oailv Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 200� BY. .000219 2008 �Y. .000392 2009 5: .00013] 2010 4Y. .000110 20I1-2013 3Y. .000082 Interesk is calculatetl as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF MYS OELINOUENT X OAI�Y INTEREST FACTOR Any notice issued afte� the tu becomes delinouent vill refleck an interest calculation to 15 tlays bevond Yhe date of She assessment. If oayment is matle after the interest comoutakion tlate shown on ihe notice, atltlitional inierest must be calculated. �['i� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX r��i OEPARTMENT OFREVENUE INHERITANCE TN( OIVISION APPRAISEMENT, ALLOWANCE OR DISIILLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 1]128-0601 �ECORD�°�NT�x,�l€�q- 0,�2,JRUST ASSETS rri t ur REGISTER OF I��ILLSESTATE OF BYERS z013 EVELYN L m UATE OF DEATH 07-27-2012 i��3 ���. 12 PII 2 �LE NUMBER 21 12-1043 UNTV CUMBERLAND JAY C BYERS CLERK OF SSN/DC ACN 12144224 217 THREE SQUARE HOLLOW ORPHANS' COURT APPEAL BY DATE:09-06-2013 NEWBURG PA 1�Z����LAND CO., PA (SeereversesideuxderObjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE �1 RETAIN LOWER PORTION FOR YOUR RECORDS � ----'----------"-"------"---'---'-'----'-----'---------------'-----------'----- REV-1548 EX AFP C12-12) NOTICE OF INHERI7ANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLV HELD OR TRUST ASSE7S DATE: 07-OS-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144224 TAX R�ETURN WAS: (X) ACCEPTED AS �FILED O G#iANGED JUINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTLON: MEMBERS 1ST FCU ALCOUNT NO. : 13170-41 TYPE OF ACCOUNT: OSAVINGS C ) CHECKING OTRUST C �TIME CERTIFLCATE DATE ESTABLISHED 04-08-2011 Account Balance 32,890.89 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT. SUBMIT THE Amount Subject to Tax 5,481 .92 UPPER 'PORTION OF THSS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,481 .92 REGISTER OF WILLS AT THE Tax Rate Y •00 ABOVE ADDRESS. MAKE CHECK Tax Due •00� OR MONEV ORDER PAYABLE T0: "REG.I.STER OF WILLS. AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+7 DATE NUMBER INTEREST/PEN PATD (-) AMOUNT PAID 70TAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTERES7 AND PEN. .00 TOTAL DUE .00 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADOITIONAL SNTEREST. + �� 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 �equirements of Section 2140 of Yha Inheriiance and EsfaYe Tax Act, Act 23 of 2000. (]2 P.S. Section 9140). � PAVMENT: �Detac� the to0 oortion of this notice ane submit with your pavment Yo the Regisker of Wills printed on the reversa sitle. Make check or moneY o�tler oavable to: Re9ister of W311s. A9enk. Failure to pav the tax, inierest antl penaltv due may result in khe filin8 of a lien in the aooro0�iake countY or khe issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax cretlik, w�ich was noY reauestetl on Me tax return, mav be requested bY comoleting an "Apolication for Refund of Pennsvlvania lnheriYance and EskaYe Tax^ (BEV-1313). ADPlicakions are ava3labla f�om the Uevartment's Web site af wr.revenue.staYe.oa.us. arry Re9ister of Wills or Revenue District Office or from khe DepaMmenk's 24-hour answerine service: 1-800-362-2050; services for tax0ayers wifh special hearing and/or 50eaking needs: 1-800-447-3020 (TT onlv). OBJECTIONS: Fnv parky in interesk not satisfietl wikh ihe avuraismeni, allowance or disallowance of deduckions or assessmenY of tax (incl�tling tliscount or interest) as shorn on this noYice mav object vithin 60 tlavs of the tlake of raceipt of Yhis nokite bY: A) ProYest to the PA Oeoartment of Revenue, Boa�d of Aooeais bY filin9 a protesi online at vw.boardofa0neals.state.0a.us on or befo�e the 60-dav appeal oeriad ez0ires. In order for an eleckronic orotesk to be valid, vou must receive a confirmation number and orocessed.tlake From khe-BOartl of ApDeals Web site.- You may alsa sentl a wriYYen protesk ko PA Uepa�tmeni of Revenue, Boartl of Aooeals. PD Box 281021. Harrisbur9, PA 11128-1021. Patitions mav not be fazetl; or B) ElecY Yo have the makker tleterminetl aY the audi't oF the oersonal representative accounY; or pqAIN- C) Anpeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors tl3scovered on khis assessmenk should be addressetl in writins.YO: PA Oeoartmenk of Revenue. Bureau of Intl9vidual Taxes, ATTN: Post Assessment Review Ilnit� PO Box 280601� Harrisburg,- PA 1]128-U601 or call 017) 787-6505. See-Page 4 of ^Inskructions fer Inheritance T� Return for�a ResitlenY Oecetlenk^ (REV-150ll for an exnlanation oF atlministrakively correctable errors. DSSCOUNT: -I4 anv tax due is oaid within three calendar months aHxr the decetlent's tleaYh. a five-percent tliscovnt of the tax oaid is allowed. PENALTY: The 15 Oercent tax amnestY non-oarticioation DenalYy is computetl on Y�e total of khe tnx and inte�esY assessetl and not oaid before Jan. 18. 1996, She first dav after khe end-of the tax amnestv period. This non-partici0at3on 02f�dlty 15 2O0¢Bldbl¢ lf1 kh¢ 521112 111200¢I' dlld 30 Sh¢ t�l¢ SdInP Y30¢ oeriod 35 YOII M011ltl anveal ShP LE% 2lld 1llt¢!'¢Sk khat has been a5sesseE as indicated on khis notice. INTEREST: Interest is charged beginning riYh first daY of Eelinquenw or nine months and ene tlay from the dake of death ko S�e tlate of Oayment. Taxes which became tlelinauent before Jan. 1. 1982r bear interest at the raYe of six Dercent per annum calculatetl at a tlailv rake of 0.000164. All tazas which became tlel3nauenk on or affer Jan. 1, 1982 w311 bear interest at a rate vhich varies from year to vear vith fhe rate announcetl bv the PA OeOarkmenY of Revenue. Rates for 1982 khrough Z006 can be Found in khe Pennsvlvania ResiEenY Instructien BookleY (REV-150ll. the Pennsvlvania Non-Res3tlent Instruction Booklet (REV-1136) ar on the Oevartment of Reven�e Wab site wvw.revenue.state.�a.us. The apvlicable interest rates for 2D0� throueh 2013 are: Interest Dailv Inkerert DailY Inkeresk OailY Year Rate FacSOr Y_ar Rate Factor Y_ar Rate Fackor 200] BY. .000219 2008 7% .000192 2009 5% .00013] 201U 4% .000110 2011-2013 3% .000082 Interest is calculated as fallars: . ' INTEREST = BALFNCE OF TAX IINPAIO X NUMBER OF DAVS OELINQUENT X MILY INTEREST FACTOR Ariy notice issuetl after the kaz becomes tlelinnuent will reflect an interest calculation to 15 days beyontl khe tlate of khe assessmenY. If oavmenk is made aftar the interesY comoutation date shown on the notice. additional inYeresT must be calculaketl. �`J pennsylvania BUREAU OF INDIVIDUAL TAXES NOTILE OF INHERITANLE TAX ���� DEPARTMENTOFREVENUE INHERITaNCE TNC oIVI510N APPRAISEMENT, ALLOWANCE OR DISALLOWANLE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TA% ON RE`/-�548 EJIAFP c12-12) NARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RECORDED OFFICE OF DATE o�-os-zoia REGISTER OF NI(LLS ESTATE OF BYERS EVELYN L f1 DA7E OF DEATH 07-27-2012 +,U(� J��' y� PI I 2 2�' COUH7YUMBER CUMBERLAND SSN/DC JAY C BYERS CLERK OF ACN 12144226 217 THREE SQUARE Ho���pHpN�' COURT APPEAL BV DATE:09-06-2013 NEWBURG P/��7�iAR9z 3 (SeereversesideunderOhjections) t LpND CO., P/� Amount Remitteu MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WIILS 1 COURTHOUSE SOUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �' -"'---'----------'-'----'---------'----------'--'----"'-----------------'--'--'-'---'-'-- REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF 7AX ON JOIN7LY HELD OR 7RUST ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY:CUMBERLAND FILE NO. : pl 12-1043 S.S/D.C. NO. : ACN: 12144226 TAX RETURN WAS: EX) ACLEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 847'2-00 �'YPE OF ACCOUNT: C p SAVINGS C ) CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 04-14-1966 AccounY Balance 938.77 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0 . 166 YOUR ACCOUNT, SUBMIT THE Amount Subject t�o Tax 156.46 UPPER PORT.ION OF THIS �N07ICE Debts and Deductions ' . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 156.46 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "RE6ISTER OF WYLLS, AGENT." TAX CRE-DITS: PAVMENT RECEIPT DISCOUNT (+) qMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT . 00 BAIANCE OF TAX DUE .00 INTERES7 ANO PEN. .00 TOTAL DUE .00 i IF PAID AFTER THIS DATE. SEE REVERSE FOH CALCULATION OF ADDITIONAL INTEREST. � ,� v IF TOTAL DUE IS REFLECTED AS A "LREDIT" (CR), YOU MAY BE DUE A REFUND. �X l � SEE RELERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ���� PURPOSE OF NOTICE: To fulfill the reuuirements of Section 2140 of the Inherikance anE Estate Tax Act, Att 23 of 2000. (72 P.S. Settion 9140). PAYMENT: Oetach the kop OorY3on of this nokice antl submik viYh your oavment to khe Register of Wills or3nted on the reve�se sitle. Make check or money ortler oavable ta: Register of Wills, Agent. Failure io oav the tax, interesY antl penaltY tlue may result in the filing of a lien in Y�e aoorapriate couniy or the issuance of an Orohan's Court cikaYion. REFUND (CR): A refund of a tax credit, which was nat reouested on the taz return, mav be requestetl bv comoletin9 an "AOOlication for Refund of Pennsvlvania lnherikance antl Estate Tax" (REV-1313). Apolications are available from the DeparSment's Web site at wrv.revenue.state.oa.us, anv Reeister of Wills or Revenue District Office or from the Ueoartment's 24-hour ansvering serv3ce: 1-800-3624050; services for taxpayers vikh soecial hearing antl/or soeaking needs: 1-800-44]-3020 QT on1Y). OBJECTIONS: Anv oartv in interesk not sakisfied with the apOraisment� allorance or disallovance of tletluctions or assessment of tax (including discount or iMeresU as shown on khis nokice mav obiect within 60 tlays of Yhe tlate oF recei0t of this noYice bv: A) ProYesT to the PA -0enartment of Revenue, Boartl of ApDeals by filing_a_orotest online at ww.EOardofaoveals.staYe.Da.�s on or before the 60-tlay appeal oeriod exoires. In ortler for an eleckron3c orotest to be valitl, you must receive a corrtirmation number and processed date from the Board of ApOeals Web sike. You mav also sentl a written protest to PA DeDartmenk of Revenue. Board of AOOeals, PO Bax 281021. Narrisbure. Pp 1]128-3021. Patitions may nok be faxed; or B) Elect to have khe matter tletermined at Yhe autliY of the-oersonal re0resenkative accouni: or pOMIN- C) AOPeal to khe Orphans' Courk. ISTRATIVE CORRECTIONS: Factual e�rors tliscoveretl on th3s assessment shouitl be atltlressetl in writing to: PA Depariment of Revenue. Bureau of Intlivitlual Taxes. ATTN: Post Assessmeni Review Unit. PO Box 280601, Harcisburg, PA 27128-0601 or call O1]) "/81-6505. See Page 4 of •'Instruck3orts for In�eritance Tax Rekurn for a Resident{lecedenk^ CREV-150ll for an exolanation of atlministrativelv correckable errors. DISCOUNT: It anY tax tlue is Oaid within three calendar moMhs afker the tle�etlent's death, a five percenk tliscounY of Sha tax paid_ is allowed. PENALTY: The 15 percent taz amnestY non-Oarticipation oenalYV is comouted on khe total of the Su and interest assessed antl not paitl befora Jan. 18. 1996, the firsY tlay afYer the end of the tax amnesty periotl. This non-participation penaltv is appealable in khe same mannar anE 3n the the same time periotl as vou roultl appeal the tax antl inkerest ihat has been assessed as indicatetl on this notice. INTEREST: Inte�est is chargetl beginning w3th first dav of delinqumry or nine monYhs and one daY f�om khe tlake of death to She tlate oF pavment. Taxes vhich Eecame tlelinquent befere Jan. 1, 1982. bear inkeresY at the rate of six Oercent Oer annum calwlaYed at a dailv rate of 0.000164. All t�es which became delinGUent on or afYer Jan. 1. 1982 will bear interesY ak a rete which varies f�om vear to vear with the rate announceE bv Yhe PA Deoartment of Revenue. RaYes for 1982 through 2006 can be found in the PennsYlvania ResitlenY Instruction Bookl¢t CREV-1501), Yhe Pennsvlvania Non-Residenk InsYruction Booklek BEV-1]36) or on the Deoartment af Revenue Web sike www.revenue.state.0a.us. The apalicable interesY rafes for 2007 throueh 2013 are: Interest Daily Interesk Daily InteresY Daily Year Rafe Factor Year RaTe Factor Year RaYe Factor 2001 BY. .000219 2008 1Y. .000192 2009 5'/. .000137 2010 4Y. .000110 2011-2013 3Y. .000082 Interest is calculafetl as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF OAYS OELINpUENT X MILY INTEREST FACTON Am notice issued after the tax becomes delinquenY will reflect an interest calculation to 15 tlavs bevond the tlafe of khe assessmenk. If oavment is made after the inkeresY comoutation date shovn on the noYice, addiiional inYerest must be calculatetl. $ �y � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ' INHERITANCE TNC oIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE HARROSBURG6PA 1]128-0601 RECB�t��y�,C��C,.I�H2lb"�TRUST ASSE7$AX ON REY-1548IXAFP Q2-12) REGISTE�, O= o`;iLLS DATE 07-OS-2013 ESTATE OF BYERS EVELYN L 1013 JUL 12 P(� 2 25D^rE oF DEATH o�-z�-ZOiz FILE NUMBER 21 12-1043 CLERK OF couNrv CUMBERLAND SSN/DC JAY C BYERS ORPHANS� GOURT ACN 12144228 217 THREE SQUARE HOLL��M������p �� ��n pppEAL BY DATE:09-06-2013 NEWBURG PA 17 0- (SeereversesideunderObjections) Amount Remitted �-� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SqUARE CARLISLE PA 17013 CUT ALONG THIS LINE '�'1 RETAIN LOWER PORTION FOR YOUR RECORDS F ---'--"--'-----------'-----'---'-'------'-'-'-"-'--'-------------'-'--'--'-------'-----'- REV-1548 EX AFP (12-12J NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF UEDUCTIONS, ANU ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COl1NTY:CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144228 TAX RETURN WAS: (�X)- ACCEPTED- AS FILED ( 9 CHANGED JOINT OR TRUST ASSET- INFDRMATION FINANCLAL INSTITUTION: MEMBERS 1ST FCU ACCOU�NT� NO. : 8472-04 TYPE OF ACCOUNT: ( X'i-SAVINGS O CHECKE�NG OTRUST C )TIME CERSIFICATE DATE ESTA�StISHED 04-14-1966 Account Balance 4,000.71 NOTE: TO ENSURE PROPER CREDIT TO Persent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Su�bj-ecY to Tzz 6b6.80 UPPER PORTION OF TH-IS NOTICE Debts and Deductions - . 00 WITH- Y-0l1R- TAX PAYMENT TO THE Taxable Amount 666.80 REGISTER OF WILLS AT THE Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK Tax Due • 00 OR MONEY O�RDER PAYABLE T0: "REGISTER OF WILLS, AGENT."- TAX CREDITS: PAYMENT RELEIPT �ISCOUNT C+7 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAVMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE F�R CALLULATION OF ADDITIONAL INTEREST. � �\h/ IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ (CR7, VOU MAY BE DUE A REFUNO. \ �.l SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. � PURPOSE OF � NOTICE: To fulfill the renuiremenYS of SecYion 2140 of the Inheritance and Estate Tax AcY. Ack 23 of 2000. (�2 P.S. Section 9140). - PAYMENT: 0¢tach Y�e top OaMion of this notice and submiY v3th vour OaYment to the Re9ister of Wills orinted on the reverse side. Make check o� money ortler Dayable Yo: Regisker of Willsr AgenY. Failure to pay Yhe tax, interest and penalky tlue mav �esulk in the filing of a li¢n in the apo�o0�iate countv or khe issuance of an Orohan'S Courk citation. REFUND (Cft): A refund of a t� credit. which was not requestetl on the t� rekurn, mav be repuesketl bv comoleting an "AVOlicaY3on for Refuntl of Pennsrlvania lnheritance antl Eskate Tax^ (REV-1313). Aooliwtions are available from khe Deoartment's Web siYe at w�.�evenue.sYate.pa.us, any Register of Wills or Revenue Oistrict Office or from Y�e Depa�tment's 24-hour answering service: 1-800-362-2050; services for kazpave�s with soecial hearing antl/or speaking needs: 1-800-44]-3020 RT onlv). OBJECTIONS: Anv varty in interest noY satisfied with the aooraisment, allowance or disallovance of tleductions or assessment of t� (inclutling tl3scount or inkeresU as shovn on Yhis notice may oEiect within 60 davs of the date of rece3ot of this notice by: A7 ProkesY to the PA OeparYmenI of Revenue, Board ot Aapeals by filing a prokesY online at ww.boardofaODeals.staYe.oa.u5 on or before the 60-tlay aooeal perind expires. In order for an electronic prokest to be valiC, you must receive a confirmation number and orocessed dake from the Boartl of Aooeals Web site. Vou mav also sentl a written OrotesY Yo PA DeDartment of Bevenue. Board of Apoeals. PO Box 281021, Harrisburg. PA 1]128-1021. Petitions mav not be faxetl; or 9� Elect ko have khe matte� tleterm9ned at the auait of ths�oe�sonal reoresentative accoank; or AOMIN- C) AOOeal ko khe Orohans' Court. ISTRA73VE LORRECTIONS: Factual errors discoverEd an this assessment shoultl be add�essetl in writing �o: PA Oevartment ot Revenuer Bureau of Individual Taxes, ATTN: Post Assessment Keview Unit, PO Box 280601. Harrisbur9. PA-17128-0601 or call (717) �8]-6505. See Page 4 of "Inskractions for Inherikance Taz Rekurn for a Resident Oecetlenk^ (REV-1501) for an exvlanation of atlministratively correcfable errors. DISCOUNT: If any Yaz due 3s vaid wifhin t�ree calendar moMhs afYer Yhe decedent's deaYtr, a�five DercenY tl3scount of khe kaz paid is alloretl. PENALTV: The 15 vercent kax amnesiv non-DarticipaYion oenaltv is comouked on the tokal of Yhe i� and interest assessetl and not oaitl before Jan. 18, 1996, the first tlav after the end of the taz amnesty periotl. This non-particioation Oenalty is aooealable in the—same manner and in She khe same tine period as vou would aDVeal Yhe taz and interesY thaY has been assessetl as intlicatetl on this notice. INTEREST: Interest is chargetl beginning with first tlay of delinauencY or nine months and one tlay from the date of tleath to the date of Oayment. Taxes rhich became tlelinnuent before Jan. 3. 1982. bear interest ak khe rata of six oercent oer annum calculatetl aY a dailv rete of 0.000164. All t�es which became delinquenk on or after Jan. 1, 1982 will bear interest ak a rate which varies from year to year w3th the rate announcetl bv the PA OepartmenY of Revenue. Raies for 1982 through 2006 can be fountl in She Pennsvlvania Resitlent Instruction BookleY (REV-1501). khe Pennsylvania Non-ResidenY Instruction Booklet (REVQ]36] or on Yhe Oeoartment of Revenue Web site ww.revenue.state.oa.us. The aoolicable inSerest rates for 200] through 2013 are: Inkerest Oaily Inkeresi Dailv Interesk Da31v Year RaYe Facior Year Rate FacYOr Year Rate FacYOr 200� 8% .000219 Z008 ]: .000192 2009 5'/. .0�013] 2010 4Y. .000110 2011-2013 3Y. .000082 Interest is calculatetl as follows: INTEREST = BALANCE OF TAX UNPAIO % NIIMBER OF MYS DELINOUENT X DAILY INTEREST FACTOR Any nokice issued afYer the ta�c becomes tlelinquent will reflect an interest calculation to 15 days beyontl the date of the assessnent. If oaYment is matle after the interesk comoutation date shown on Yhe notice. addikional interest must be calculatetl. [��J pennsylvania BUREAU OF INDIVIDl1AL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INHERITANCE TA]( DIVISION APPRAISEMENT, ALLOWANCE OR DISAILOWANCE �, PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX aFP (12-12) HARRISBURG PA 17128-0601 RECORDED OF�'4�JC�pI�E�o OR TRUST ASSETS REGISTER OF �°lILLS DATE o�-os-zois 7 ESTATE OF BYERS EVELYN L `���3 ���. 12 Pf� 2 25 FILE NUMBERTH 21 12-1043 COUNTY CUMBERLAND JAY C BYERS CLERK OF SSN/DC Q��Q�S' COURT A�N 12144230 217 THREE SQUARE HO APPEAL BY DATE:09-06-2013 NEWBURG �/UM��-���3�0., PQ (SeereversesideunderOhjectioxs) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE 1 RETAIN LOWER POR7ION FOR YOUR RECORDS F ------'-'-"------'---'---'--------------"'-------'--------'-'---'-"'----"----'-"--'--- REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUC7IONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUS7 ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY: CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144230 TAX RETURN WAS: CX) ACCEPTED AS F�ICED O CHANGED JOINT OR �LRUST ASSET INF_ORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU A'CCOUNT NO. : 8472-11 TYPE OF ACCOUNT: OSAVINGS ( JO CHECKING C )TRUST OTIME 'CERTIFICATE DATE ESTABLISHED 06-01-1998 Account B�alance _ 4.371 .34 NOTE: TO ENSURE PRUPER CREDIT TO Percen't Taxable X 0. 166� VOUR ACCOUNT, SUB�MIT THE Amount Subject to 7ax 728•57 UPPE.R PORTI'ON OF THIS NOTICE Debts and Deductions -- •00 WITH VOUR TAX PAYMENT TO THE Taxable Amount 728•57 REGSSTER OF WILLS AT THE Tax Rate x .00 ABOVE ADURESS. MAKE CHECK Tax Due •�0�0 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS. AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+J OATE NUMBER INTEREST/PEN PAID (-) pMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 70TAL DUE .00 M IF PAIU AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + ��"/' IF TOTAL DUE IS REFLECTEO pS A "CREDIT" (CR), YOU MAV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill t�e requirements of Section 2140 of khe InheriYance and EskaYe Tax Actr A�t 23 of 2000. (72 P.S. Section 9140). PAYMENT: Oetach She top Oortion of this noiice and 5ubmiY with Your oavment ko the Re9ister of Wills Orintetl on the reverse side. Make check or monev order Oayable to: RegisYer ot Wills. Agent. Fa31ure to Day khe tax. interest and Oenalky due maY resulk in the filing of a lien 3n th¢ a00rooriate countv or the issuance of an Orohan's Court citation. REFUNO (CR): A refuntl of a tax cretlik, which was noY reuuested on the tax return, mav be requestetl bv comOleting an "Appliwtion for Refund of Pennsvlvania lnheriiance and Estate Tu^ (REV-1313). Apolications are available from the �eDaMment's Web site ai w�nr.revenue.skaYe.oa.us, any Reg3ster of Wills or Revenue Uistrict Office or from She OeoarYment'S 24-hour ansraring service: 1-B00-362-2050; services for Yaxoavers wikh soecial hearing and/or soeaking neetls: 1-800-447-3020 RT onlv). OBJECTIONS: AnY oartv in interesk not satisfietl wikh the appraismenf� allowance or Eisallowance of tleductions or assessment of tax (incluEing discounY or 3nterest) as shown on this notice mav ob]ect within 60 daYS of Yhe tlate of receioY of this notice bv: A) Protest to khe PA Deoartment of Revenue. Board af Aooeals bv filing a orotest online at ww�r.boartlofappeals.state.pa-.us vn or befo�e Yhe 60-tlav appeal period expires. In ortler for an eleckron3c orotesk ko be va13tl, vou must receive a confirmation number antl orocessed date From the Boartl of AOCeals Web site. You mav also send a wrikken orotest ko PA Oeoartmenk ot Revenue. Board o4 Aoneals, PO Box 281021, Harrisburg. PA 1�128-1021. Petitions mav not be faxetl; or B] Eled to have khe makker determinetl at the audit of the oersvnal representative accouni; nr AOMIN- L) Avoeal to the Orohans' Court ISTRATIVE CORRECTIONS: Factual errors d3scovered on this assessment shoultl be atldressetl in wating to: PA D¢par}ment of Revenue, Bureau of Intlividual Taxes. ATTN: Post Assessment'Reviev Unit� PO Box 2806D1r Harrisburg. PA 1]128-0601 or wll (117) 78]-6505. See Page 4 of •'Instruciions for InheriYance Tu Return for a Residenk DecetlenY" CREV-1501) for an exolanation of atlmin"astrativelY correcYaEle errors. DISCOUNT: If aro tax due is paiE w3thin three calendar months after ihe decedent's EeaYh, a five Oercenk E3scovnt of the tax oaitl is allowed. PENALTY: The 15 percent tax amnesky non-oarticioation penaltv is computetl on the total of khe tax and inte�esk assessetl and not Daid before Jan. 18, 1996, Yhe first day afYer kha end of the tax amnestv Deriod. Th3s non-particioakion oenalb is av0ealable in the same manner artE in the the same Y3me period as vou wovld aD0ea1 the Yax and inte�est that has been assessed as indicatetl on khis notice. INTEREST: InkeresY is charBed beginn3ng with firsk day of Eelinnu¢ncy or nine months antl one dav from the date of tleaYh to the date of paymenY. Taxes which became delinquenk before Jan. 1, 1982, bear inkerest aY The rete of six percent per annum calculaketl at a daily raYe oF 0.000164. All t�es which Decame tlelinquenk on or after Jan. 1, 1982 rill bear inkeresi at a rafe vhich varies trom Year ko year with the �ate announcetl bv the PA Oeoarkment of Revenue. RaYes fo� 1982 throu9h 2006 can be fountl in Yhe Pennsvlvania Resitlent Instruction Booklet (REV-1501)� the Pennsvlvania Non-Resident Insiruction Booklet (REV-1]36) or on Yhe OepartmenS of Revenue Web site wwv.revenue.state.pa.us. The aoolicable interest rakes for 200� through 2013 are: Inkerest DailY InteresY DailY InYeres4 OailY Year Rate FacYOr Year Rake Factor Year Rate Factor 200� BY. .00D219 2008 1% .�00192 2009 5Y. .OD013] 2010 4% .000110 2011-2013 3Y. .000082 Interest is calculatetl as follows: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF OAVS DELINpUENT X UAILV INTEREST FALTOR Any notice issuetl afker Yhe kaz becomes delinnuent will refleck an inkerest calculation Yo 15 tlavs bevond the tlate of k�e assessment. If pavment is made after khe 3nterest comDUkation tlate shwn on the notice, atltliiional interest must be calculated. j(� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTILE OF INHERITANCE TAX �� pEPARTMENTOFREVENUE INHERITANCE TaX DIVISION APPRAISEMENT, ALLOWANLE OR DISALLOWANLE PO BoX 28o6U1 p OF DEDl1CTI0NS, AND ASSESSMENT OF TAX ON REV-1548 FX AFP (12-12) HARRISBURG PA 1 7128-0 6 01 11EC��LJOaI�TIn'r-F{��{1�R TRUST ASSETS RE61sr�H or-" " ���'�L�ATE 07-08-2013 ' `�STATE OF BYERS EVELYN L %Di3 JIiL 12 Pi � z �LE NUMBERrH 21 12-1043 UNTY CUMBERLAND ����� ��- SSN/DC JAY C BYERS pR�,yQ�s ACN 12144232 217 THREE SQUARE HOLLOtr�1; pr CUU��r APPEAL BY DA7E:09-06-2013 NEWBURG PA 17Z�M92-1��l���p ��, pA (SeereversesideunderObjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE '�1 RETAIN LOWER PORTION FOR YOUR RECORDS F ------'---""-"-'---'-------'--'-'---"----"----'-------"-'--'-"---'-"-' REV-1548 EX AFP C12-12J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF �EDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY: CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144232 SAX RETURN WA3: (X? qCCEPTED AS FILED O CHANGED JOINT OR TRUST A�SSET INFORMATION FINANCIAL INSTITUTION: MEMBERS LST FCU ACCOUNT NO. : 8472-05 TYPE OF ACCOUNT: ( b SAVINGS O CHECKING OTRUST OTIME CERTIFICATE DATE ESTAHLISHED 08-05-1993 Actount Balance 28,679.97 NOTE: TO ENSl1RE PRDPER CREDLT TO Percent Taxable X 0. 1�66 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 4,780.09 UPPER PORTI�ON OF THIS NOTICE Deb-ts and Deductions - •�0 WITH YOUR TAX PAYMENT TO THE Taxable Amount 4,780.09 REGISTER OF WILLS AT THE Sax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Du�e .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) OATE NUMBER INTEREST/PEN PAID (-7 AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � �^ IF TOTAL OUE IS REFLECTED AS A •'CREDIT" (CR7, YOU MAV BE OUE A REFUND. 'y SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTILE: To fulfill the requirements of Section 2140 of iha Inheritance antl Estate Tax Ack. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Oetach the koo no�kion of this nokice and submit vikh your paYmenk to the Registe� of Wills Orinked on khe reve�se sitle. Make check o� monev order pavable to: Register of Wills, Agent. - � Failure ko oav khe Yax, interesf and Denalfv due may result in the filine of a lien in the aODrooriate counky or the issuance of an Orohan's Court citation. REFOND (CR): A refund of a tax crediY. vhich was not reauested on Y�e t� return, may be reuuesketl by compleking an "Application fo� Refund of Pennsvlvania lnheatance antl Estate Tax° (REV-1313). Apolicakions are available from the �eoartmenk's Web site ak wvw.revenoe.sYate.va.usr anv Register of Wills or Revenue DisYrict Dffice or from the Devartment's 24-hour answaring service: 1-800-362-ZO50; services for tazoavers with soecial hearing and/or soeaking needs: 1-800-447-3020 (TT on1Y). OBJECTIDNS: Anv parkY in interest noY safisfietl rith the aOCraisment. allovance or tlisallorance of detluctions or assessm¢nt of Yax (3nclotling tliscount or interest) as shovn on khis notice may obiect within 60 davs of fhe dake of receiot of this noYica bv: A) Protest to the PA Oeoartmen� of Revenue. Board of Aooeals by filing a protest online at vwri.boartlofap0eals.sYate.pa.us on or before Yhe 60-day a0oeal period exoires. In order For an electronic orotest to be valid. You must receive a confirmakion number antl orocassed tlaYe from ihe Board of Aoaeals Web site. Veu mav also sentl a written proYest to PA Oeoartment of Revenue. Boartl of Anoeals, PO Boz 281021. Harrisburg. PA 11128-1021. Petitions maY not be faxed; or B) fleci to have Yhe matter deiermined ak Yhe audit of Yhe personal representative account; or AUMIN- C) Aooeal Yo fhe Orphans' Court. ISTRATIVE CORRECiiONSi Factual errors tliscoveretl an t�is assessment shculd be addressetl in vriting to: PA DeOarYment of Revenue. Bureau of Individual Taxes. ATTN: Posi AssessmenY Reviev Unii, PO Box 280601, Harrisbur9. PA 1�128-0601 or call V17) �8]-6505. See Page 4 of "InsYructions for Inheritance Taz Return For a Resident DewEent^ (REV-150ll for an explanation of atlministraiivelY correctable errors. ' DISCOUNT: If anv tax tlue is paid wiYhin th�ee calentlar months afker the deceEent's death, a five DercenY tliscount of ihe tax Paid is allowed. PENALTV: The 15 oercent kax amnestv non-oarticiDation oenaltv is comouted on khe Yotal of the kax and interesY assessed antl noY Oaitl before Jan. 18, 1996� the first day afker the entl of The tax amnesYV oeriotl. This non-Oarticipation oenaltv is aooealable in khe same manner antl in the k�e same time oeriod as Yau would ap0eal ihe Su antl interesi that has been assessed as indicatetl on khis nokice. INTEREST: Interesk is cha�Betl be9���ing vikh f3rst daY of tlelinauency or nine months antl one tlay From Yhe date of death to the tlaYe ot payment. Taxes vhich became delinquent before Jan. 1. 1982� bear 3nteresY aY Yhe rete of six oercent oer annum wlculated at a tlailv rate of 0.000164. All taxes vhich became tlelinnuent on or aRer Jan. 1, 1982 will bear 3nterest at a rete vhich varies from vear to year with Yhe rate announcetl bv Yhe PA DeoarTment of Revenue. RaSes for 1982 khrou9h 2006 can be found in The PennsYlvan3a Resitlent Instruction Booklet CREV-150ll, the Pennsvlvania Non-Resitlent Instruckion - Booklet (REV-1]36) or on ihe Deoartment of Revenue Web site ww.revenue.siate.oa.us. The aoolicable inkerest rates for 2007 through 2013 are: InTerest Oailv InYerest Dailv Inkerest Oaily Year Rate FacSOr Year RaYe Factor Year Rate Factor 200] BY. .000219 2008 �% .000192 2009 SY. .000137 2010 4% .000110 2011-2013 3'/. .000082 Interest is calculafatl as follors: INTEREST = BALANCE OF TAX IINPAIO X NUMBER OF UAYS OELINQIIENT X DAILY INTEREST FACTOR Any nofice 3ssued after fhe t� becomes delinquenY will refleck an 9nteresY calculation ko 15 tlavs beyond the date of the assessment. If paYmenY is made after khe interest comoutation date shown on the noi3ce, adtlitional interesk musT be calculaYetl. ' [�f pennsylvania BUREAU OF INDIVIDUAL TAXES ' NOTICE OF INHERITANCE TAX DEPARTMENTOFFEVENUE INNERITANCE TA% OIVISION APPRAISEMENT, ALLOWANLE OR DISALLOWANCE �• PO BO% 280601 ' OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-15G8 EX AFP (12-12) HARRISBURG PA 1'1128-0601 JOINTLY HELD OR TRUST ASSETS RECORDED OFFlCE OF DATE o�-os-zoia REGISTER OF �YILLS ES7ATE OF BYERS EVELVN L DA7E OF DEATH 07-27-2012 � m q q FILE NUMBER 21 12-1043 IIlI3 JU�. iZ PI I L LS COUNTY CUMBERLAND SSN/DC JAV C BYERS ACN 12144234 217 THREE SQUARE �+p���RK OF pppEAL BY DATE:09-06-2013 NEWBURG 'P�A f��=�1t#RT (SeerenersesideunderObjeclions) CUMBERLAND CO., PA Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS <"' ---------'-'------'-'-------'------"--------'------"----------'--'---'--------------"--- REV-1548 EX AFP C12-12� NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: BYERS EVELYN L DATE OF DEATH:07-27-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1043 S.S/D.C. NO. : ACN: 12144234 TAX RET�URN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUSS ASSET INFORMATION FLNANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 8472-40 TYPE OF ACCOUNT: OSAVINGS C 7 CHECK-ING OTRUST C p TIME CERTIFICATE DATE ESTABLISHED 04-08-2011 Account Balance 167,362.1-0 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X O .i66 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 27,894.24 UPPE�R PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAVMENT TO THE Taxable Amount 27,894.24 REGISTER OF WILLS AT THE Tax .Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "RE6ISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 70TAL 7AX PAYMEN7 . 00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL UUE .00 f IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATIOH OF ADDITIONAL INTEREST. + �\/ IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ (CR), YOU MAY BE DUE A REFUND. - - �1 r SEE REVERSE SIOE OF THIS FORM FOR INSTRUCTIONS. \p PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inherikance and Estate Tax AcY, Act 23 of.2000. (72 P.S. Seckion 9140). PAYMENT: �eiac� the too nortion of this noYice and submit with vo�r Daymenk to tha Register of Wills printetl on the reverse side. Make check or monev order pavable to: Register of W311s, Agenf. Pailure to Day khe kax. 3nterest and oenaltY due may resulY in the filing of a lien in khe aoorooaaYe county or fhe issuance of an OrOhan's CouM cikation. ' - REFUND CCR): A refuntl of a tax cretlitr which was not reouested on the taz return, mav be requested bv completing an "AOO13cation For Retund of PennsYlvania lnheritance and EstaYe Taz^ (REV-1313). ADOlications are ava3lable from the Oepartment's Web sike at wvv.revenue.skate.oa.us, anv Register of Wills or Revenue OisYacY Off3ce or from the DeOartmenk's 24-hour answerin9 service: 1-800-362-2050; services for Yaxoavers with special hearinB antl/or speaking needs: 1-800-447-3020 (TT onlv). OBJECTIONS: Any Darty in inkerest not saHSfietl with the anoraisment, allowance or tlisallowance of daductions or assessment of tax (inclutling CiscounY or 3nterest) as shown on this nokice may object wikhin 60 davs of the date of receipt of this notice by: A) Protest to. the PA Deoarkmenk of Revenue, Boartl of Aooeals bv filine a Orotest online at ww.boardofaOOeals.stake.oa.us on or before She 60-dav aooeal period exoires. In ortler for an electronic orotast to-be valid, you murt rereive a conf3rmation number and orocessed date from khe Boartl of Apoeals Web s3te. You mav also send a w�itten Orokest Yo PA Oeparkmenk of Revenue, Boartl of Apoeals, PO Bax 281021, Harrisburg, PA 17128-1021. Pekitions mav noY be fazed; or B) ElecY to have :he matter tletermined at the-audit of the Oersonal reoresenfak3ve accaunk; or AOMIN- C) Aoaeal to the Orohans' Court. ISTRATIVE CORRECTIONS: Factual errnre tliscoveretl on thu assessment s�ould be sddressetl in writing ko: PA OeoartmenY of Revenue, Bureau of Ind3vitlual Taxes, ATTN: Posk Assessment Review Uni4 PO Box 280601, Harrisburg. PA 17128-0601 or call (]1'!) 787-6505. See Page 4 ot '•Inskructions for Inheritance Tarz Rekurn for a Resident Decedent^ (REV-1581) for an exolanation of administrekivelY correctable errors. OISCOUNT: If any tax due is DaiE riYhin three alentlar-months afier tha decedent's d¢ath, a five'percenk tliscounY of the tax oaitl is allowed. PENALTV: The 15 oercent tax amnestv non-Dartici0ation penalty is comouted on Yhe tokal of the tu and inte�¢st assessed antl not oaid befo�e Jan. 18, 1996, the first tlay afker the-entl of Me Yax amnestv period. This non-Oarkici0akion penalky is a00ealable in khe same manner antl in the Yhe same kime period .as vo� �ould-a00ea1 the t� antl interesk that has been assessetl as 3ntl3catetl on this notica. INTEREST: InYeresk is chargetl be9inning rith first dav of delinauencY or nine months antl one tlav trom Yhe date oF death to the dat¢ of PaYment. Taxes which became tlelinouenY before Jan. 1. 1982, bear interest at the rate of six percent oer annum calculatetl ak a tlaily raTe of 0.000164. All taxes which became d¢linquent on or after Jan. Ir 1982 will bear inYeresY aY a rate which varies from year to year vith the rate announcetl by the PA Oepartment of Revenue. Rates for 1962 throueh 2006 can b¢ fountl in the PennsYlvania ResitlenY Instruction BookleY (REV-1501), the Pannsvlvania Non-Resident Instruction Booklek BEV-1]36) or on Yhe OeparimenY of Revenue Web site wv.revenue.state.0a.us. The aooliwble interest reYes for 2007 khrough 2013 are: Interest DailY Interest Da31v Interest DailY Year Rete Factor Year Rate Factor Year RaYe Factor 2007 BY. .000219 2008 ]F .000192 2009 5% .000137 2010 4Y. .000110 2011-2013 3Y. .000082 Inierest 3s calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF MYS DELINQUENT X MILY INTEREST FACTOR Anv notice issuad after the tax becomes delinquent will reflect an inSeresY calculation to 15 tlavs beyond ihe dake of the assessment. If pavmenY is matle afker the inferest computation Cate shwn on the notice, atltlikional inYeresk must be calculatetl.