HomeMy WebLinkAbout09-16-13 NQTICE UF INHERITANCE TAX � pennsylvania
BN ERI ANGf TNf�nSYiSiON TAXES qppRAISENEN7, ALLOWAkCE OR DISALLOwANCE ��" DEPARTMENT QFREVENUf
P� oqX 2aea01 6F� DEOUGTZONS, AND ASSESSMEN7 6F TAX ON REY-154E IX AFP ti2-12>
tursRiSEURS PA 17128-o6oi JtlINTLY HELD OR TRUST ASSETS
DATE 04-16-2013
ESTATE OF MACKLEY DAYID A
DATE 6F DEATH 09-25-2022
FILE NUMBER 21 13-0426
COUNTY CUMBERLAND
SSNlDC
MARION NACKlEY ACN 12155373
1104 BALDWTN ST APPEAL BY DpTE:ll-15-2013
MECHANICSBURG PA 17055-3934 (Seer¢versesideunderObjections)
A�ount ReNltted f���—��—�
MAKE CHECK PAYABLE AND R@MIT PAYMENT TQ:
REGISTER OF WILLS
1 COURTH4USE SQUARE
CARITSLE pA 17013
CUT AlON6 THZS l.INE '�'� RETAIN tOWER PORTION FQR YOUR RECqRDS F
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REV-1546 EX AFP t12-12�
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALIOWANCE �F
DEDUCTI4HS, AND ASSESSMENT 4F TAX ON JqIHT�Y NEID OR 7RUS7 ASSEFS
nATEz pg-kb-2013
ESTATE OF; MACKLEY DAVID A �ATE OP DEATH:D9-25-2012 COUNTY:CUMBERLAND
PILE NO. : 21 13-0426 S.SlD.C. N4. : ACN: 12155373
TAX RETIIRN WAS: CX) ACCEPTED AS fILED C ? CHANGED
J4INT OR TRUST ASSET INFORMATiON
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 37536-00
TYPE QF ACCOUNT: C70SAVINGS C } CHECKIN6 { }7RUS7 t )TLME CERTIFICATE
DATE ESTAB�ISHED 04-21-1484
Account $alance 757.48 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxa62e X 0.16b Y4UR ACCOUNT, SUBMIT THE
Amaunt Subject tn Tax 126.25 UPPER FDRTION OF TNIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAVMENT Tp THE
Taxable Amount 12b.25 REGISTER OF WSLLS AT TNE
Tax Rate Y .00 AB4Y AODRESS�,; MKI4£r�NECK
K
Tax Due .00 OR M F� ORDER,��PA , E� T0:
"REG Y-Eit OF WY�LL$a��� k6ENT."
TAX CREDSTS: � = �' , �� �
PAYMENT RECEIPT DZSCDUNT C+> AMOUNT PA1� � � ' ��
DA7E NUMBER INTEREST/PEN PAID (J � '
CJ t� ,
�'x c7 -_, _'.:� . .
2:'::.) ._" t__s
-�ti{ �,�,, .,
"'ll C.ri �J'.� -:�.;
*w"' .� ..��.I
T4TA� TAX PAYMENT .OQ
SAIANCE OF TAX DUE .00
IN7EREST AN[1 PEN. .00
TOTAL DUE .00
� IF PpID AFTER THIS pA7E. 8EE REVERSE FOR CALCULATTUN UF ADbITIONAL INTEREST. • , 1
TF TOTAI DUE ZS REFLECTED AS A ^CREDSP' {CRJ> YOU NAY 8E DUE A REPUND. yi1\
SEE REYERSE SIDE OF THZS FORM FOR INSTRUCTIOHS. �U
PURPOSF OF
NOTICE: To fultill tha �Bpu3�oMY0i5 of Sdckion 2140 at the Inhcribnce and Eztate Tex Aci, pct 23 of 200U. Q2 P.S.
Sac#fon 91497.
PAYMENT: Oateth tha tap uortion af 4hiz notica end suMi4 with ypur v+Y�aok to the RepYSter of Wills orintad on the
revana side. Make <heck or wn`y ortlar osYabla tox q�qistar of Wills, Apant.
Fallure ta asY tha tme, irtterest md wnalty dua uv result in tha fii4� of a lisn 3n thc appropriata
countv or tha fssuance of an Orphan's Cavrt ci#ation.
HEFIHiD tCR}z A rafuntl of a tmic cndit, vhich xes rot raqu>ataG an tho tmc raturnr �a' bt roquezted by te�olating an
^FPPHcRtton fp� R�PUntl of P�nnaYlvanSa Inharibnce antl Estab Ta�[' CREV-1313). AOOlicetions arr avaikabla fro�
thw Mn�rt��nt's Wib sit� N � "3w�� � :s��,9t.-ys. wp/ MoSst�r uf Yilla pw Rwmw bXstrict qffie� or frvw Lh� �
D�pn�tN�f'b Y4•hour enlNlHny a�W en -Rd7�FO5D� ss�rie�s fo� taxv+NCrs with special haarAnp +ntl/or
:ulrakfn9 n��dx� 1-SBO-44T•302! L7T onlv).
06JECTIONS. Rrqr Yarb in inkarast not s�tisf3�d wMh tM �p0��i��tlt� allw�ncl or Gis#llw�nea of tlsductiorta c� �ssaax�ant of tax
(#ncludinp tllscount or in4crozU na shown on this noY3ad.�av ob7�cx rit�fn 6p das of khc tl�ta of r�<�iDt of thiz ootAca
byt
A) Protcst to tha PA Wp►rbcnt ot Raranua. �oarA af Appaals by f;linp a protaat onlYna rt
vw.6aa f � pn ar Wfon tM�d9•dW"appai ptriotl �xpiros.
In or r er-air a � � tWM t�OPOt�st to b� wr1Ftl. you aMtl�Maiivo a confSru�ion nu�4qr antl orqcassad A»tp
frw tha lo�rtl of AppUels W�E siL. You �w also s�nd a rri4t�n orot�st !o PA Mput��ati�of R�vonu�,
lo�rtl of Appula. Pq�Mic 261021, Harris4urp. P1 1712#��•1821. Pstitio�s �q. rwt b� fiuutl; o�
!3 Elect to haw tM �Rtt�r tlKanined �i M� euQit of iM v�osonal ��vrea4ntatlr� eccount; or
,�pqix- C> Avwal to tM Ornhyns'�Court.
ISTR0.TIVE
CORRECTIONS: Factual errows discovered on this emsass�ant shoultl ba etldnssad in writiop to: PA Oapart�ant of Hevenua.
luroau of Indiv30ua1 T�r�s. ATiN� Post �ssaaaun! Ravip Uni4, Pp pox 2L060L Marrisbur0� PA 17126-0601
ar enl; L7777 7d7-6505. S�e Pay�4 of "Fnstruetiens for Ibh�rStsn<s Tax Return for a R�aitlantlHCatlent^ (REY-YSU7)
fpr an azp7ana#tan ot atl�Ynlstrativalsr corrvctabla arrors.
DISCOOXT� If Wro tac dua is oei0 wikhin t��ua ealsndar wbnths aftar� iM tlaud�nt'z A�ethr a fiv� pp�csnt discuunt ot ths tax oaitl
is allowad.
PEWIITYe Tha 35 aarcmt tu MMSYy non-oert3c3natimr panalty is cawut�d on tha tat�i of tha tac md 3ntarast usrss<d antl nat
n�id b�fora Jsn. 18, 1996� M� f3rst dey after tna �nd of tn� iaic eWOastv p�r4etl. This non-participation
oanslb is epq��lebl� Sn iM sra �ann�r and in tha ih� sre 41�a p�riod as you rould apooal the troo and intarost
thst ��as Caan ass�ssJd as inAicpLad on this notice.
INTEREST: Intorost is cha�yatl trapinninp with first daY oF de7inVU�ncy or nin� rontns and one tlW
fro� tha 0at� of daeth ko t�� d�t� of uav�ant. Taxes rhlch baealN A�linVUOnt bBfore Jan. 1, 1982,
bear interost a4 tha r�G of s5z parcwt vor ennw calculetad st e tl�iir rota of 0.000164.
All taxas xhAah traeana delinau�nt on ur aftar Jao. 3. 2482 will bear inLrsst K a rata uhich rarias fro�
ycar ta vaer with tM rata a++nounc�d bv tha PA DapartfaM nf Heranue. Rntas for 7982 throuph ?90b ean 4e
faund in tha Pannsvlvania Ru3tlant Insfruefdqn Booklat CREV-150ll, tha PannsYlvania Nan•Resitlent Instructim
Otinklat BEV*1736) or on !ha Moart�anc of R�vanue W�b siia wwmrvrnw.at�4�.o�.us.
The enolieeb7,e intar�st hatas fo� 200� throuph 2013 arai
Tntarest Dailv Tntorast Dailr Zntarezt Dai1v
Y��mr pate Faetor Y�er Rste Factor Y�ar Ratd Factor
2007 BX .000219 ZOtlB 7X .000192 2009 5% .OPU131
2tllb 4X .UOOi10 TU11•2013 S# .OU0082
Interast is calculatad es follaws�
IHTEREST = MI.ANCE OF TA7( UINAIq X NWHER 4F fNYS DELINqUENT X MIIY INTEBEST FRCTOR
Arrv notice issu�d atter the tnc b<ce�es tlalinquant x331 rotl�<t an intarest wlculat3on to 15 days
bgyontl tha dat0 of She assass�ent. It pav�p0! is �adp after the inkarest cMputation dbte shwn on the
notiee, a0Gltionel int¢reSY �ust ba ealeulatatl.
NOTICE OF INHERTTAN[E TAX � pennsylvania
BUREAU OF TNOIVI��AL TAXES �EPARTMENT OFREVENUE
INHERIThNCE TA% DIY7SION APPRAISEMENT. A4lOWANCE pR DISALIOWANCE TiT
PO DOX 26o6Q7 0� DEDUCTIONS. AHD ASSESSMENT OF TAX flN REY-1549 EX AFP ti2-227
H0.RRISBURG AA IA28-Od01 JdINTLY HELD OR TRUST ASSETS
DATE 04-16-2013
ESTATE OF MACKLEY DAYiD A
DATE OF DEATH 04-25-2012
FILE NUMBER 21 13-0426
COUNTY CUMBERLAND
SSNIDG
TNE�DORE MACK�EY ACN 12255374
846 CARDINAL LN APPEAL BY DATE:11-15-2013
LEWISBERRY PA 17�39-9121 (SeereversesideuaderObjections)
Araunt Rerittad �-��
MAKE CHEGK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17�13
CUT ALONB TNIS �INE ""'� RETAIN l�OWER PSIRTION F6R YOUR BECORDS '�"�
--"---'-""-""--""'°--""-'--'^`--'-""--"--'--."'---""-""^---"-"-""---"
REV-1548 EX AFP C12-12�
NOTYCE OF INHERITANCE TAX APPRAISEMEN7, ALL4WANCE OR OISALLOWANCE OF
DEDUCTI4NS: ANB ASSESSNENi' 6F Tl1X ON JOINTLY NE�4 DR TRUST ASSETS
__ DATEz 09-16-2013
ESTATE OF: NACKLEY DAYID A ➢ATE OF DEATH:U9-25-2012 COUNTY:CUMBERIAND
FItE N6. : p� 13-0426 S.5/D.C. NO. : ACN: 12155374
TAX RETURN WAS: (X) ACCEPTEO AS FILED C ) CHANGE➢
JOINT 4R TRUST ASSET SNFQRMATZON
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCDUNT NO. : 37536-00
TYPE OF ACCOUNT: (IOSAYINGS C ) CHECKIN6 t )TRUST C J7ZME CER7IFICATE
DATE ESTAB�ISHED Ok-21-1984
Accaunt Balance 757.48 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0,166 YOUR ACGOUMT� SUBMIT THE
Amount Subject to Tsx 12b.25 UPPER PdRTIqW_.{IF TNI,Sj NtJTLCE
Debts and Deductians .00 WITIf7Y0UR TAX--pAY IYT TO THE
� , ,,
Taxable AmounY 126.25 RE6L�T�$ OF 4[YtLSu"!1"F�:�THE
Tax Rate v .045 A8d5'�r_''kIDD�({,ES3-:::; MARE�'�HECK
Tax Due 5.68 OR r��[ rdRD61F-�PAyABLE T0:
"REGzL,S�Ed�bF �WtLL3. 1SGENT."
TAX CREDITS: ��
PAYMENT RECEIPT DI5COUNT C+J �'� _,
AATE NUMBER INTERES7/PEN PAID (-) AMDUNT PAFJb �-' - � � �
r.. (:'_ t�.-.,
08-17-2013 WRI7EOFF .OD �. � '`-' �� �� � ��
'��s ' t.,{-t w" ="y
i -�7
T4TAI. TAX PAYMENT 5.58
BAtANCE dF TAX DUE .60
INTEREST AND PEN. .00
TQTAL DlIE .OQ
• IF PAID AFTER THIS DA7E� SEE REVERSE fOR CALCULAtTON �F pDDI7I0NAL iNTE2EST. +r
( Zf TOTAL DUE IS REFIECTED AS A ^CREDST•' {CR), YOU NAY BE DUE A REFUNSt. ��
I SEE REYERSE SZDE pF FHZS FORN FOR ZNSTRUCTIbN$.
PURPO$E tlF
NOTItlEv To fuifill tha requirosants of Sactlon 2140 of the Inhawitance antl Estata TpSC Act. Ack 2S of 2000. O2 P.S.
Seotion 474tl).
PAYMENT� Oetech the toP Portion nf this nokica antl subWit �iih ynur oav�ant to tha R�p3s4ar of Wills prinksd on the
�eva�5e siAC. Maka chbck or �oney ortla� vwabla tm ftaelstar of Wills, Apent.
Failure tn caY thc taz. Snterest md wnslty tlua �w result 3n tha filinp of a lien 3n tha aparooriate
county or }M issuance ot an Orphan's Court ci#ation,
REFIkiD LCR}: A rafun6 of a tan craAit. vhich waa rro{ reW�stad on tM ten[ rsturnr �a5� bn r�w�at�d kpt tewlatfny an
"Appl3ution inr Rcfund of P�xnsylvania lrvh�rltence antl Estato Tmc^ CREV4313]. Itonlicat3onz aro a�eiiabla frw
th� Wn�rtbnt's w�b.sik� at NMrJMM!lWl.sL11�I1.Pi.MA.y�pI-Rylatal' af Wills nr Rar�nu� OistMet Oft3c� nr fro� th�
Depertunt's 24•hou� �ntwvinp nrr u��6�-�i5tlf s�rvie�s for tucvwrrs wftA sprc3al h�arinp antl/or
sp�Ncinp nacdsz 7-t90-447-3920 QT on1vJ.
0lJECTIONSa MY party in AnGrast nat satisfiad wiih th� aVYrais��nt. elluwanc� er dis�llqw�ne� of tlWductions or �ssass�an4 of tu�
CincluAinp tliscount or intarast) es shown on SAis notic� ��Y OE39Ck II1Y1130 itl tl�vs of th� dst� of nc�iot of lhis natico
M�
A) Protast #o tnv PA Dapartient of Ravaewa� Aosrd of App�als bv fllinp a ntwtast onlina at
MMV.AN!'1�0 1DAtiIi.L��i.M.-YII Otf O� MfON tIN 6$'d!y !➢M�T M1'SOd tltPftRS.
In er ar ap'f��i�� �G n t OPOtYft to b� va1Stl, You wst rol�iw e ean}irretion nu�bo� and procesaed 6ats
trw tha MPyI`A Ol AppMli W�b sit�. You �qr �lso srntl � rr1�SwA 0�'OLUt�to PA Dp�1`},��nt af RW��w��
BosrA of ApDasls, pp !oz 2C1021, N�rH�burp. PR 17126•1023..P�tYflont YN��Mt ba fert�d� or
8) Elact io hws tM a�ttar tlatartfned at th� audit af kb� p�rwml r�ont�nt�tiw accquM; or
ADMIN- CJ A�wet to tha OroM�s' Caurt.
ISTRATTVE
CORR@B71ONSi Fac4ual arrors diacovepad on this assass�ant shoultl ba etltlrossatl in writinp to: PA D�part�ent af Bavenue,
�ur�w of IrWlvitluel Tmc�s. pTTNi posL Aas�sar�nt R�viw UMt. PO !m[ 2606p)� Narrisbubtl. PA 17128-0601
or Eali t717} 787-b505. Sea Papp 4 of •Snstructiau for Inharitsnc� Tu R�ture for a Rlsitlont Wtadant° {gEy-350ll
fur a� exolsnation af aAa3nSStrativ�lr carrtrctaCle +rrors.
DISCOUNT: If eoY tan dup is paiq wilhin thrae ealandar �onihs aftar tha aecadont•s tlanthr a fiva pa�ceni discouni of tha !ax uaid
SY }110M1d.
PENM1L7Yr Tha�35 oarce+�t kax anastY nan-paft}cipatSOn nenalb is coWUtstl en tha totel af tha tarz aiW intarozt assassad and n6t
Paid D�fora Jan. 1!. 1996. th� Hrst dav aftar tha �nd of the taoc ,e�nastv qaried. Thia nnn-oarticipation
v�neltv is eppulabL 3n tho se�e �annar and in tha tha sa�� t3�r poriotl aa you rould appeal 4ha twc and fMarest
that has Wan asstssaC es fnAientad on this oot3ce.
INTERESTt Inkerest is charaatl bapinninu with first Eay of tla3inuwntY or nfna wnths an0 one tlay
fro� tha data of daeth to tha tl�k� of oaY�ant. Taxas Mh1Ch WCN� dsl5nau+n! bcfore Jan. 1, 1982.
baar� inbrast at kh� PbYP ot six p�romt u�� ennw nlcu]ataA at e tleily rata of O.OUC164.
All tazas vhich 6eca�t d�lin9uant on or afta� Jan. 1. 1482 wili bear int�rest at s retr which »r3as frmi
vear to yea� u3th tha rate annaoncetl bv thg IM t4partaint of Raronue. Rates Far 7%2 throuDh 209d can tra
found in kha Ponnsvlvaa3a kasitlant Instruct;oo loaklet CBEV-1501), th� P�nnaylvania Non-Rasitlant Insiruction
Booklei (REY-17S6) or 90 Yh1 DeD�YYY1lIk af R�v�nus Wab siYC rw.w4vonu�.sLeta.va-us.
Thu auoiicnbla interest retes for 2007 throu0h 2013 ara�
� Intsrast Dailv Inle�est 6aib Znterest DailY
Y�ar Rate Factor Ypar Rata Faetor V��r Rat< Fecter
200'7 BX .000219 20p8 7X ,000192 2009 6X .o0tl137
E036 4X .000116 2tl11-2�13 3X .08U982
Intarest ia cnleulstetl as follovs�
INT6RESi = HAAANCE OP TAX UNPAIO X tlUklER OF IL1Y5 9ELTN4UENT X MIIY INTEREST F�CTOR
Am noYice iSSUeE afirr the tax bmce�es da}�nuuent will ref3oct an intaras} celeu3atian te 15 daYs
� bpynntl Sha Qate of ih¢ essess�ent. If Dav�ant 35 �ada nftar tha intarest CoMputatlon tlete shwn an 4ha
notice� atltlitianal intrwest �ast bq calculat¢d.
NOTICE OF INHERI7ANCE TAX !� � pennsylvan3a
BUREAU OF INDIVIDUAL TAXES DEPAR7MENT OFRE4ENUE
INNERITANCF TAX DIVISION APPRAI5EMENT, AILOWANCE OR DISA�LOMAMCE
P� Ri1X 2806Q2 OF DEDUCTI4NS. AN4 ASSESSMEMT OF TAX ON REV-3548 IX AFP 42-72}
tNRRiS6URG PA 1T12E-o6U7 JtlINTLY HELD OR TRUST ASSETS
DATE 09-16-2013
ESTATE 4F MACKLEY DAVZD A
DATE OF DEA7N p4-25-2012
FILE NUMBER 21 13-042b
COUNTY CUMBERLAND
SSN/DC
MARION MACK�EY ACN 12155375
1104 BALDWIN ST APPEAL BY DATE:11-1H-2013
MECHANICSBURG PA 17055-3934 (SeereversesideunderObj¢otions)
AEOUnt Re�itted �--'�`'
MAKE CHECK PAYABLE ANO REMIT PAYMENT T0:
REGTSTER pF WILLS
1 COURTHOUSE S@UARE
CARt�ISLE PA 170I3
CllT ALONfi THIS LINE '�'� RETAIN L.BWEB P4RTI4N FOR YOUR RECORDS t�-
""-'--"'--'-" '--""'--""--"'_'--'-"`---"'----"-'---""--'.."-'-"'----"^`--"
REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALL4WANCE OR DISAlLOWANCE OF
QEDUCTI4NS, AND ASSESSMENT 4F TAX ON JqINTIY HELD OR TRUST ASSETS
DATE: 09-16-2023
ESTATE OF: MACKLEY DAVIp A DATE OF DEA'fH:09-25-2012 COUNFY:CUMBERLANTT
PIIE NO. : 21 13-0426 S.S/D.C. NO. : ACN: 12155375
7AX RETURN WAS: CX) ACCEPTED AS fILED C > CHANBED
JOINT OR TRUST ASSET IHFpRMATION
PINANCIAL YNSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 3753b-11
7YPE OF ACGqUNT: C JSAYINGS C70 CNECKIN6 C )TRUST L J7IME CERTFPICATE
DATE ESTAB�ISHED 04-23-1484
Account Balance 14,864.54 NOTE: TO ENSURE PROPER CREDIT 70
Percent Taxable JS 0.166 YOUR ACCdUNT, SUBMIT THE
Amount Subjeet to Tax 2,4?7.47 UPPER PORT2QN OF THIS NOTICE
Debts and DeductYons .00 WITH YOUR TAX PAYMENT TO THE
Taxsble Amount 2,477.47 REGISTER OF WILIS AT THE
Tax Rate Y •�0 AHOVE ADDRESS. MAKE CHECK
Tax Due .00 OR MONEY ORDER��PAYABLE T0;
"REGI�TER OF YF�LSi::;/�1�N7."
TAX CREDITS: c � .
PAYRENT RECEZPT D2SCOUNT C+y �� �=9
pATE NUMHER INTEREST/PEN PAID (-) AMOUNT PAi� ��,! �. ���..� ,
i_�
� .l S
'�`t. +j'� . .
!—f f._:. �`.i, __� . .
l') C: �:,'. .�.� ..., � .''.
—. CJ: �...r ... I .
�..� k—' i`i
I .-l3 � <J'1 U) C::a+ .
":�' ,J
T4TA� TAX PAYXENT .00
BAIANCE OF TAX DUE .60
INTERES7 AND PEN. .00
TdTAL DUE .04
• IF PA26 AFTEe THLS DATE, SEE NEVERSE FOR CALCULpTTdN �F AODI7SONAL INTEREST. •
Zf ToTAL DUE ZS REFLECTED AS A ••CkEDIT*� fCRJ. YUU MAY SE DUE A REFUND, �l .
SEE REYfRSE SIDE �F TH25 F4RM FOR INSTRUCFIDMS. �
PURPOSE OF
NOTIBEi To fu1fi31 khe roauire�anks of Section 214U af the Inheritanea antl Eslata 7a5[ Aet. Act 23 of 200p. 02 P.S.
Saction 9149>.
PAYMENT: Detath kha top oortion uf this notice and sub�i4 rit� your oavwnt to tM Royister of Wills nrintsd on the
roverse sitla. Maka chack or �enpy p�A�� uavsbla to: aWyizi�r a4 Wills, Apant.
Fallura to pay the tau, i�tar�at and psnalW Gut wr resu3t in thi fY13np rof a lien 3n tha approoriata
ecunty or tha iszuanca of an OroheMS CouH cStation.
REFip10 tCR): A rofuntl of e taz crs6it. rfifc� xss not roouaatstl on tht tas nturn. �er be roCUtsY�d bY co�nl�tfnp an
^ApPlitafion Fo� R�funU ot P�nnaylvania lnhaMtsacr and Estab Tat° CREV4333). AOO13wt5ans aro #vailablo fraa
Sh� O�o�H�Mnt's W�U slt� aC wM.�}�y1[ri�tg,;�;•ua. eror�R��irtrr of Mi}lt ot Wwnui District qfflp or fro� the
D�peM�mt's 24-hour enaw�rinp flrrrdt�� S63 2b50; s�rric�x for tntowWrs vith sV�ti�l hnrSnp anA/or
sp�akinp [n�dsr I-864-447-3020 CTT only3.
OBJECTIONSi Arqr oarb in ietarest nok satisfiad �ith tha eYDraiwntr ellorqoc� er Aisallw�ne� of tl�LUCtiont or ass�saM�nt of tut
C1ntluEinp tlistount or SM�rosU ex shwn on this notic� �aY ob��et rithin 60 dws of tM tlrt� af raeeiDt ni R�i: not�ca
bY�
A) P�atast tn tha PA Mpa�k��nt c# Ravsnw. bar6 af ApPea3s 4v filirq e pPYLi3k OM1IS6! at
ww.Laartl �on a� B�iqri.�M if�-hY.�aap++l wriod �xnins.
In ortlar foF �a •' ' ' C prot�st to e��w1fAL YOU �ust nwivo e rnnfirt�tion nwbqr anA prqcaszad tlata
fro� S�a Board of App�ils W�b slYa. You �M alao fFNml �rrikt�n oratut te P� Wp�M�mt of R�vmw.
�o�rd oF �po��ls, pU !sx Y!1'021r H�rri�bnca. PA 17124-3Bt1. PMkitlens�wW�nat b� feoqd; o�
6) El�ct to htv� tht �Kt�r A�t�r�Sn�d �t tha auAit of th� oaraan�l reor�x�ntativs accou�t; ar
AOMIN- G> Ano�ai ta tM UraMns' Cnurt.
ISTRATiVE
CORRECTIONS: Feckual errors tliscowrotl on th35 essass�ant shauld bc atldrazzed in rritin8 to� PA Lleparbant o{ pevenue�
Cure�u of Intllvidual Tuoos, ATTNe Pos[ �ness�ant Reriw Unit. Ptl p� 260601, Xarrisburp� PA 1712l-0601
or cail {}77) 787-6595. Sea Payi 4 of •'Znstructionz for Zrtharit.snc� Taa Rcturn for a Raxiticnt OecoG�nt^ cREY-158ll
far an axvlmatSOn ef atl�inistrotirs2y correctabla srrora.
DISOtlUNT� If anv tuc du� is vaitl uithin threa ealantlar �onths �fter the asc�d�nt's daath. a fiv� porcent dfscount of tb� tuc vaitl
is allowsA.
PENACTYr The 75 oarcent tax nnastY nomeertfciv+tSOn panaltY !s cowvtad on tha tatal af thq ta�c a'W interast assassad antl nat
peid bafon Jan. 18, 1996. t�� Hrat tlav after tha antl of kN tax ,e�n�sb pqriod. Th3s nomoartici0erion
penslty is eppwlabl� itl M� sa�i IMpnar and in tha tb� sa� ii11p pa�ioA aF Yeu wou1E appael the tv� antl into�ast
that �es bo�n ass�ss�d aa Srtdiptad on thds notica.
INTERESTa IotarosY is cherpa0 6�pinninv �ith f3rst Am� of aelinpuanq or nin� �onths end ona day
fru� tha tlaN nf tlaath to ths deta of nm�mk. Tuaz whith Wen� tlalinqwnk b�foro Jen. 1. 19p2.
basr interest at th� w�ta of si% plrcmt OR snnu� eelcul�btl at n tlaily reto of 0.000164.
All ta�cas +rM1ich 6vcsa tls3iiWUt�t en or aftar Jan. 7. 3952 wil7 baar intar+at at a rata xhich rarias frw
xaar ta vaar with tM rata aanounaad by tM PA Dannrt�ont of Rarenw. Rates for 748Y throuph 2006 can ba
found in !he P�nnsvlvanie Rasieen} Inztruelion Bookle! CREV-150U. tha P�nnavlvania Non-Rasideni Instructiorv
BookLt (REV-ll36) or on tha D�nirt��nt of pwanue Wab sib ww.nvmw.st�k�.pa.us.
The aoolicabla intarast rotu for 2U0� tMnuph 2013 arp:
Interast Daily Fntcrost D�ilr Iatarost Oaiiv
Y�nr R�i• Faetor Y�ar R�t• Faetor Y�ar Rnta Factor
2007 8X .Oao219 2008 7k .000192 2009 5% .Otl0137
243A 4% .6��119 2q31-2013 3X .000062
Ink>�ast is calculetad as follows�
INi£REST = pALANCE �F TA% UNPAIb X tlWl�ER OF MYS DELINqUENT X (MSLY IN7EREST FACTOR
� AnY notica i58ueA af4rr ttw tair bpce�as delinWant will raflect an intares! Calculation te 15 daYs
bayond tha tlata ot kha ass�zs�ent. If osvMent iz utla aftar tha iM�rozt ca�putetion tlab shovn on the
no#Sce, aadikfonal inkarest �ust bw calculetad.
_ , i
j i�' pennsytvania
HUREA4! OF TNDIVIDUA� TAXES NOTLCE OF INHERITANCE TAX OEPARFMEHT QFREYENUE
ZNNERI7ANGE TAX ONISION APPRAISENENT, AttOMANCE OR DISALtOWANCE ���
PO 50% 2E0601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-3548 EX AFP (12-12)
NARRISDUkG PA 77128-P6U1 JpIN7I.Y HELD OR 7RUST ASSETS
QATE 09-16-2013
ESTATE 8F MACKLEY DAVTD A
DA7E OF DEATH 04-25-2012
FI4E NUNBER 21 13-0426
. COUNTY CUNBERLAND
SSNJDC
THEOAORE MACKLEY ACN 12155376
84b CARDINAI lN APPEAL 8Y DATE:11-15-2013
LEWISBERRY PA 17 334-4121 {SeereversesideunderObjeckons)
A�ount Rs�itted r�—�� �
NAKE CHECK FAYABIE AND REXIT PAYMENT T4:
REGISTER OF WILLS
1 COUR7NOUSE SQUARE
CAR�IS�E PA 17023
CUT ALON6 TNIS LINE �' RETAIN LOWER PORTIpN fOR YOUR RECORDS �
'--"---'-"--""""""----"--""""""-_'--""'-"'--"-'^-'_--'_-'.--"-'_-"'-"-
REV-1548 EX AFP t12-32)
N4TIGE OP INHERIFANCE TAX APPRAISENENT, Ai.lOWANCE 6R DISALLUWANCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JDINTLY HELD OR TRUST ASSETS
DATE: 04-16-2�i3
ESTATE 6F:MACKLEY DAYID A DATE OF DEdTN:09-25-2D12 COUMTY:CllNBERlANO
FIIE NO. : 21 13-042b S.S/D.C. NO. : ACNi 12155376
TAX RETURN 41AS: CX) ACCEPTED AS FILED { } CNAH6ED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INS7ITUTION: MEMBERS 1ST FCU ACCOUNT MO. : 37536-11
TYFE �F ACCOUNT: C )SAVINGS CX> CHECKIN6 { 3TRUST { 7T2ME CER7IFICATE
DATE ESTABLISHED 04-23-1984
Account Balance 14 864 54 NOTE: T4 ENSURE PR4PER CREbIT T4
Percent Taxable X p•1bQ YOUR ACCOUNT, SUBNIT THE
Amount S�b�ect to Tax 2 477•47 UPPER PpRTSqN pF TNZS F14TICE
Uebts and Deductians .00 WITH YDUR TAX PAYMENT TO THE
Taxable A�aaunt 2 477.47 RE6ISTER OF WI�LS AT TNE
Tax Rate Y .045 ABOVE ADDRESS, MAKE CHECK
Tax Dae 111.49 OR MqNEY ORDER PAYABLE T0:
"RE6ISTE� OF WILI�;; sG'Et#Y�."
TAX CREDITS: -�- � '' ' ''�'
"�", � �,
PAXMENT RfCEIPT DZSCOUNT {+) AMOUNT PA2D t'�*7 �-i= �'a - �� - � �{
17ATE HUMEER INTEREST/PEN PAID (-) �- �.. �� � �
� :d' �' G7 ...
..
UJ �.,¢ 4;. �
,�_ .
C:.7 r-: —�.. ..-., _ .
... �.... _...:: " ....
I .A �....,i � _...:J ,
I t� �.W �i
� �.,fJ �� . �1 V
� � fil �� (�i{
��
INTERES7 IS CHARGED THRpUGH 09-24-20I3 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS qUT�ZNED ON TNE BAIANCE OF TAX DUE 111.44 �
REVERSE SIAE OF THIS FORM INTEREST ANd PEN. .63
TOTAI DUE 122.32
� ZF PAID AF7ER 7HI5 DATE, SEE REYERSE FbR CAl.CULATI�N �F ADDTTZaXAt ZNfiERES7. � �
IF TUTaI DUE IS REFLEC7ED AS A ^CREDIT^ (CR), VDU MAV BE DUE A REFUNO. �
SEE REVERSE SIpE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NQTZCE: Tc fulfill the rcqu4ro�snts qf Soction 234U of tha InM�itance entl Estate Tar[ Act. A<t 25 of 2B@0. f72 P.S.
Saction 9140J.
P�YMENTa D�tach tha kop yorkion of t�is notiu and sub�it with your p»y�ant ko the Repisker of Wills printed on 4he '
rercrse sitla. Make ehack or �aruy ordar prvablt toe Repisttr of Wills. Avent.
FaYlure to vay Yhe iax� inter�at antl p�nnitv tlua �ap. rpsuli in tha filin9 of a lden in tha ePVropria4e
enuniy o� tha ]59Y8ALY of an OrohaMS Goart citation.
AEPUNp LCR)� A rafund af a tax cndit. vhith was not r�nuast�tl on !M ta ntwe. �ay ba r�nwsbE bY cewpl�tfnD an
^App3}pwtian fe� tkafuntl ot P�mWlwnia lnbaritmes antl Estste Tax^ {REY-131S3. App7icatSOna ars awi3sEls fro�
� th� MnpoLNnt'a W�b a3ke st yw�. �_._y,MNw,s. f��g.�ii .,y�. �nv��R�yist�r of Wills or R«vynu� pi:triet 4tf10 or frn� thq
6oPaMsenYS 24-hour anavaHnO s�rvTesx 838F'FE56p servleas tar tmcpatars rith soadal hesrinp antl/or
spUakinp nutls. I•E00-441-3tl20 RT on1Y?.
0lJECTIONSr piqr oerty in fniaras4 nnt satisfLtl vith t�a anor�ia��nt� alla.mc� or tlissilw�nc� of d�AUOkfonx or euoiWwnt at tu
Ci�tludl�p diseount or �ntarpsU ax shown on this notiw �aY ebJRCt witAin 60 Eays of kh� tl�t� of roeaiot of t�fa netica
hYi
R) ProYOSt tp the PA Mpart�ani of R�vanw. Wertl of Acn�alm bY filiny a prat�st onl3na at
xw.baa �of� . � s.�.� a.us on ar Mfpr���#h� 6p-Gy wpv�al oarfotl upires.
In orNr er eK• " to�. t'prottst to 4��»litl. roa wst ree�ivs a confin>tion nu�trar antl arotssxotl date
frwi tM 6oard ef Appqls W�b sib. Yau rp� �lsa a�nA � vNt4�n orpt►:t to PA Mnirt��nt ot Rwanw.
lwrtl af Apueals, Ftl ieX 261621. INrrisbur4. P!1 1712E-3d21.�P�titSeas tly npk 4a teseAt qr
8> Elect to �aw tha watt�r dabrsiMtl at ths audit of tha arrzoeal rcCrisaMatira acseunt; or
♦�lIIN- CJ �op�el to ihe Oro�ans' Court.
ISTRATIVE
CORRECTIONSn Fsctual a�rors tliacova�ad on this assass�ant should Oe atldrocsed in writinp Ym PA Dcpsrt�rnt of Revanua.
Eunsu of Imifv'sCUal Tpn�s. ATTN: Past Asusa�ent H�riw+ llnit, PO Eoz 2lBb03, NarrisWrp, PA 17128-BEC1
or cell O17) 7Q7-6505. Sap Pepa 4 of ^Inslruct3ons fnr Inh�riYanco Tez R�turn for a R�siMni DacsGent^ (REY-i5p73
for en �yL�stian of atl�in3sirotivolv corractable arrbn.
OISCqUNT� If ero tuc tlw is paitl vit�ln thrro calantlar �onths �ft�r tha tlac�dant's tlaath, a fiv� tl�rc�nt Alseount of tha tart oadtl
is a7kwsE.
PENAt1Ys Tha 75 Darnnt tnt �mrztY non-participation wnaltY ls r.�nutad nn tfia� ta{pX ot ttw tarz a�tl intarost assasxatl and rwt
oaitl baPoro Jan. 18. 1996, the firsk dey aftar thr enq af tha ta�e rnastv uarioE. Th3a nomparticioation
. 6YMlty is apDaaleblt Sn tha Sau �anna� and in th� tha saN! ti�p Oer>Atl as you Keuld qpDa#1 Yhe tax a�tl iotorost
that has baon ass�szad a5 indicataE on this noti<b.
INTEREST: Zntarsst is chargad beg3nnlnY with first daY of dslinuuearcv or nlne wnths entl ane tl�
fros tha data of daath to Yhe datq ef ppyunk. Tu[os rhieh d�ew tl�13n0uent beforo Jan. 1. 1982,
be»r inktrfst st t�a rata of six p�rceM csr annu� ea3cuLtotl at a tla11Y rott o# 0.090xE4.
Al1 Ymeas whie� biere dalinqwnt on o� afto� Jeo. 1, ]B82 rill ba�r interost at e rata wh3ch veHes fro�
vuar to Yasp rith tha rste anaouncoE by tM PA WparLeM of Rarenu�. ftatos foo 1482 throuYh 20U6 ca� De
fauna 3n cna P�nnxvlvenis R�sitlenk Imtreei3on Eooklat <REV-350ll, tra Pannxylv�nfr Npn-RrsiAent Inatruetien
Boaklck (RE4•1736) or on t�o Oapawi�ant of 8�wmw YNq tib uww.raV�nuo.aL�G.W.us.
. The aop3icab3t intyras{ ratea for 2b07 khroupl� 2013 sr�x
� Intarost ➢ailv Interest OeilY Intar�st Oa31v
Vsa� Hat� Pettor Y�ar Rata Factpr Yiar Rat� Factar
200] 8Y. .000219 2008 7X .000192 2009 5# .Otl0137
Ztlie 6X .006320 2071-2633 3% .R9fi082
� Inbrast is caleu}�4�tl es 4ollov5�
iNTEREST � DA4AFIGE OF TIJ( GBRAZD 7C NiN1EER 8F ti1YS DElIN4UENT Y Ai2LY IttTEREST FACT�K
Arqr notSee iasued after ths tm� baeowcs tlalYnwont xi7} refleet an intarvxt calculatian to 35 tle0rs
beyond the Oatv of the assess�ent. If par�pni is �atla after Ma interost co�outation dafe shovn on thm
notice. edditionel interost �ust be calculateC.