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Home My WebLink About01-1123 ~ - - ::J==- Cf~ - - - ,==- ==- ~ = - .~ .~ W l.:J cr: ;:E a... - ;go....i-:='f-- CL-.;::1~oo3 cr::r:I'-oo via... - :r , ~ ucr: ::J (3 ~ '" c..o 7' CX)~ ... ~- tng ==- -= "II ~ ~ CJ lr) ", to = lr) - CJ .=: CJ - CJ - _ CJ - ~ - a- - .-:, == .-:, = CJ - CJ f'. y iD--~"r"",." I1R~.V ,."U""" '. i eg J ,~-t ';' of /t/il1S M o I'- .... -- c( 2 Clark Curnb .01 ole 10 0':) :45 en en c( .... o I- en tr - I,,;) ~ o ~ ~:==~ V)~!: lU"f-O ::>0-;: cr r.. r.. lU ~ ;:, .a:t;(J -J 1-'- ~ f-4 Cl. ~ ~ r.. ~1-fa:cgM ~ ~ .~' 8 ~ R lUa:~'"O~- f-4 ~ c ~ u-Z-Jo5~ H a: f.,j E:..s:: , I- ::> :>... ~ +-r.. ~- Cl I- t.. ..0 ;:, "in - lUlUOEo~J \) a: :!E ;:, \) r.. :: \) - ~ J , "' rI:J ~ .... = Ol'Oj ~ ,..., ,... ....,..., ..,vo rI:J V t-- "!::-, rid b"'" Q~r:n~ ~ ~ v ~ \,) ~...ll:I ~ ~ ~ as " ,-,~~.....' 5,SSg;jl ~ :s ~ ~ I ,...,u ~ ;;&;1::1 tiJ~ cr:~ =r:~ ~~ ~~ .. g LAW OFFICES OF MILLER & ASSOCIATES, PC William E. Miller, Jr. Anthony E. Marrone 1822 MARKET STREET · CAMP Hill, PA 17011 TEL: (717) 737-9210. FAX: (717) 737-9215 December 7, 2001 Direct Dial Number: 737 -9211 CERTIFIED MAIL. RETURN RECEIPT REQUESTED Mary C. Lewis, Register of Wills Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013 Dear Mrs. Lewis: Enclosed herewith for filing are two (2) copies of the Pennsylvania Inheritance Tax Return Resident Decedent, Form REV-1500 for Mrs. Dorothy E. Fickling who died on March 9th, 2001. I am also enclosing a check from the Executrix payable to you as Agent in the amount of $1,446.00, representing payment in full of the Pennsylvania Inheritance Tax due. Please acknowledge receipt of this letter and its enclosures by time-stamping the enclosed copy of this letter and returning it to me in the envelope provided. If you have any questions, please call me at the direct-dial number shown above. Thank you for your assistance with this matter. 1m em Enclosures \\tftru'YKQ~ 'v-- c. 'W - -, . :0 Michelle E. Miller3 ~. 9 ~ ~ ~ ~f:a C":l ' I) - o u , w " .b:. 0 _."~ ..... Ul COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 REV-1162 EX! 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT MillER WilLIAM E JR 1822 MARKET STREET CAMP Hill, PA 17011 ____un fold ESTATE INFORMATION: SSN: 209-12-6006 FILE NUMBER: 21- 2001 - 1123 DECEDENT NAME: FICKLING DOROTHY E DATE OF PAYMENT: 12/10/2001 POSTMARK DATE: 12/08/2001 COUNTY: CUMBERLAND DATE OF DEATH: 03/09/2001 NO. CD 000618 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 I $1,446.00 I I I I I I I I TOTAL AMOUNT PAID: $1,446.00 REMARKS: BEVERLY B SNYDER C/O WilLIAM E MillER JR ESQ CHECK# 1461 INITIALS: CW SEAL RECEIVED BY: REGiSTER OF WILLS MARY C. lEWIS REGISTER OF WillS REV -1500 EX + (6-00) COMMONWEALTH C:E PENNSYLVANIA DEPARTMENT C:E REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 DECE- DENT CHECK APPRO- PRIATE BLOCKS COR- RE- SPON DENT RECA- PITULA- TlON TAX COMPU- TATION ~ REV-1500 /7- OFFICIAL USE ONL V ~t:~cP I--- - INHERITANCE TAX RETURN FILE NUMBER RESIDENT DECEDENT ~ I - 0 I - 11.2.3 CQUNTYCODE YEAR NUMBEA DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER Fick1inq Dorothy E DATE C:E DEATH (MM-DD-YEAR) I DATE C:E BIRTH (MM-DD-YEAR) 03/09/2001 I 04/27/1905 (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) N/A 209-12-6006 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~ 1. Original Return 4. Limited Estate 6. Decedent Died Testate (Attach copy of Wilt) 9. Utigation Proceeds Received 3. Remainder Return B (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required o 8. Total Number of Safe Deposit Boxes D 11. Election to tax under Sec. 9113(A) (Attach Sch 0) ~ 2. Supplemental Return 4a. FutUfelnterest Compromise (dale of death after 12-12-82) 7. Decedent Maintained a livIng Trust Attach a copy of Trust) 10. ~pousal Poverty Credit (date of death between 12-31-91 and 1-1-95) TmSseetid!iiMUStijl!~~'ifHM$!:;QRR~ei(CON!fujmtIACifAXIj;j~l!it!~SHouj@(,\'eojll$itmT6F NAME COMPLETE MAILING ADDRESS William E. Miller, Jr. 1822 Market street FIRM NAME (If Applicable) Camp Hill, PA 17011 Miller & Associates, PC TELEPHONE NUMBER 717-737-9210 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-ProprIetorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) (5) 6. Jointly Owned Property (Schedule F) o Separate Billing Requested (6) C:EFICIAL USE ONLY 0 0 :2~ ci ",cl) ..J :;:. ~ CT < 12:870 0 C") 30,405 - 0 v w ~8 .. ). \J1 (8) 7,098 4,393 (11) (12) (13) (14) :Il ::0 CO i"') (';t il 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) (7) :;, 8. Total Gross Assets (total Unes 1-7) 9. Funeral Expenses & Administrative Costs (Schedule H) (9) 10. Debts of Decedent, Mortgage L1abilltles, & liens (Schedule I) (10) 11. Total Deductions (total Unes 9 & 10) 12. Net Value of Estate (Une 8 minus Une 11) 13. Charitable and Governmental Bequests/See 9113 Trusts for which an ejection to tax has not been made (Schedule J) 14. Net Value Subject to Tax (Line 12 minus Line 13) SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES 15. Amounl of Line 141axable al the spousal lax rate, or transfers under Sec. 9116(aX1.2) 0 X.O 00 (15) 16. Amounl of Line 14 laxableal lineal rale 32,142 X.O 0.045 (16) 17. Amount of Line 141axableat slbllngrale 0 X .12 (17) 18. Amounl of Line 14 laxableal collateral rale 0 X .15 (18) ~~~ ~ 20. D l.tiKHlllli\'ii!YQl:l!Aj;!i\'_li$tijijG)A,ijl;aJNPQl!AiIIQV~jij!ii\WigNtI 43,633 11,490 32,142 o 32,142 o 1,446 o o 1,446 ,.,..,'....,..."'.""i"'.'.,.'...'.i'.""",,,.,.,'.'.'.'.'.""""'i".'."'.".."i"i,'mdlll'::SUI'lJ!\Tilb\NS.WSliAllU.QUl';&'tIOlllltotifl!AQI'l";tANiltfll'lGlllmltl\!A:l1iM<;""'",.,."........ o PA 15001 NTF 29755 Copyrighl2000 Grealland/Nelco LP . Forms Software Only PA REV -1500 EX (6-00) Page 2 Decedent's ComDlete Address: STREET ADDRESS 852 Messiah Villane Cumberland CITY I STATE I ZIP Mechanicsbura PA 17055 Tax Payments and Credits: 1. Tax Oue (Page 1 Une 19) 2. Credits/Payments A. Spousal Poverty Cred~ B. Prior Payments C. Discount (1) 1,446 o o o 3. Interest/Penalty if applk:able O. Interest E. Penalty Total Credits (A + B + C) (2) o o o Total Interest/Penalty (0 + E) 4. If Une 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT. Check box on Page 1 Une 20 to request a refund 5. If Une 1 + Une 3 is greater than Une 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. B. Enter the total of Une 5 + SA. This is the BAlANCE DUE. ............................................................................ .............~.~.~.~..~.~.~~~..~~~?I~.~......~.~c:;I.~!~~()F.\VILL!;, .!\.G.ENT.. ,:,:::::;::::::::::::::::::::::::::;,=:;,:,=:::::::;::::r::::::;::=:::=,::::;,=::::::::::::,::::::::::::;:::=,=:=,::~: (3) 0 (4) 0 (5) 1,446 (SA) 0 (5B) 1,446 PLEASE ANSWER THE FOllOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a 1ransfer and: a. retain the use or income of the property 1ransferred; . . . . . . . . . b. retain the right to designate who shall use the property transferred or its income; ......... c. retain a reversionary interest; or. . . . . . . . . . . . . . . . . . . . . . . . . . . d. receive the promise for life of either payments, benefits or care? ......... 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? . . . . 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN. Under penalties of perjury, I declare that I have examined this return including accompanying schedules and statements, and to the best of my knowledge and behef, it is vue, correct and complete. Declaration of preparer other than the personal representative is based on information of which preparer has any knowledQe. SIGNATUR PE~ON ..~NSIE/LE FOR FILING RETURN DATE ~ ,')), ~L d' ~ i B ~ D i9 ADDRESS 5700 Sloop SIGNATURE CF Court, New Bern, NC 28560 R OTHER THAN REPRES TATIVE ADDRESS Miller / Of on or spouse [72 P.S. .9116 (a)(1. 1)(1)). For dates of death on or afler January 1, 1995, the tal< rale Is Imposed on Ihe net value of Iransfers 10 or for the use of the surviving spouse Is 0% [72 P.S. 19116 (a)(1. 1)(11)). The statute rfn"".. nnt ""~"'mnt a transfer to a surviving spouse from tax, and the statutory requirements for dlscloSlKe of assets and fHing a tal< retlKn are stili applicable even If the surviving spouse Is the only beneficiary. For dates of death on or after July 1,2000: The tax rate Imposed on the net value of transfers froma deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent, or a stepparent of the child is 0% (72 P.S.19116(aK1.2)]. The tal< rate Imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted In 72.P.S. i 9116(1.2) [72 P.S.1i91 16(aK1)]. The lax rate Imposed on the net value of transfers to or for the use of the decedent's siblings Is 12% [72 P.S. 19116(aX1.3)]. A sibling is defined, under Section 9102, as an individual who has at least one parent In common with the decedent, whether by blood or adoptlon. , 1822 Market Street, Carn PA 17011 o PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP - Forms Software Only REV-l508 EX + (1-97) COMMONWEALTH OF PENNSVLVANlA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF FILE NUMBER Dorothy E. Fickling Include proceeds of litigation & datil proceeds were received by thllllstate. All Drop. jointly-owned with right of survivorship must be disclosed on Sch. F. ITEM VALUE AT NO. DESCRIPTION DATE OF DEATH 11. Authur Fickling Trust 1,423 Income owed to decedent to her date of death from Trust set up by decedent's husband who predeceased her 2 Messiah Village 11,438 Capital Contribution for retirement home 3 Old Guard Mutual Insurance Company 9 Refund from cancellation of insurance policy 9 PA 15081 NTF 10875 Copyright 1999 Grllatland/Nlllco LP - Forms Software Only TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 12,870 REV-l509EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Fickling If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G. SCHEDULE F JOINTLY-OWNED PROPERTY FILE NUMBER SURVIVING JOINT TENANT(S) NAME A. Frank M. Bingman ADDRESS 565 Brentwater Road, Camp HIll, PA 17011 RELATIONSHIP TO DECEDENT Son B. Deborah Matisse 2890 Ford Farm Road, Mechanicsburg, PA 17055 Granddaughter C. Beverly B. Snyder 5700 Sloop Court, New Bern, NC 28560 Daughter JOINTLY -OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH Include name of financial institution and bank ITEM FOR MADE account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF JOINT NO. TENANT JOINT Attach deed for jointly-held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST 11. A A. 04/25/1997 Mellon Bank CD No. 00504255 5,794 50.000 2,897 Interest accrued to 03/09/20 D1 64 50.000 32 2 B 01/09/1998 Mellon Bank CD No. 00646350 5,616 50.000 2,808 Interest accrued to 03/09/20 1 69 50.000 35 3 A 02/02/2000 Mellon Bank CD No. 01006788 5,196 50.000 2,598 Interest accrued to 03/09/20 1 54 50.000 27 4 A 02/02/2000 Mellon Bank CD No. 01006797 5,196 50.000 2,598 Interest accrued to 03/09/20 1 54 50.000 27 5 A 02/02/2000 Mellon Bank CD No. 01006800 5,196 50.000 2,598 Interest accrued to 03/09/20 b1 54 50.000 27 6 C 02/02/2000 Mellon Bank CD No. 01006811 5,196 50.000 2,598 Interest accrued to 03/09/20 1 54 50.000 27 7 C 02/02/2000 Mellon Bank CD No. 01006816 5,196 50.000 2,598 Total from continuation pace 11,537 TOTAL (Also enter on line 6, Recapitulation) $ 30,405 9 PA 15091 NTF 10876 (If more space is needed, insert additional sheets of the same size) CopyrIght 1999 Grlitatland/Nelco LP ~ Forms Software Only - Schedule F part 2 (Page 2) Estate of, Dorothy E. Fickling Item No. Cot. 8 C 9 AC Joint Date 000 Value of Asset % Int. Description Interest accrued to 03/09/2001 54 50.000 02/02/2000 Mellon Bank CD No. 01006831 5,196 50.000 Interest accrued to 03/09/2001 54 50.000 12/02/1985 Mellon Bank Premium Checking 26,654 33.300 Interest accrued to 03/09/2001 5 33.300 Total (Carry forward to main schedule) DOD Value of Interest 27 2,598 27 8,884 2 31,962 12/04/2001 15:04 215-553-8714 MELLON BANK PAGE 02/02 8 Mellon Bank Tuesday, November 27,2001 Account Number Account Title 00504255 Dorothy E Fickling Or Date Opened: 0412511997 Account Type: TO Frank M Bingman Principal Bal Int from Last Account Sal YTD Int to as of DOD Posting to DOD as of 000 DOD $5,794.00 $63.69 $5,857.69 $0.00 01006788 Dorothy E Fickling Or Date Opened: 02102/2000 Account Type: TO Frank M Bingman Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to DOD as of DOD DOD $5,195.79 $53.71 $5,249.50 $0.00 01006797 Dorothy E Fickling Or Date Opened: 0210212000 Account Type: TO Frank M Bingman Principal Bal Int from Last Account Sal YTD Int to as of DOD Posting to DOD as of DOD DOD 55,195.79 $53.71 $5,249.50 $0.00 01006l>00 Dorothy E Fickling Or Date Opened: 02102/2000 Account Type: TO Frank MBingman Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to DOD as of DOD DOD $5,195.79 $53.71 $5,249.50 $0.00 01006811 Dorothy E Fickling Or Date Opened: 0210212000 Account Type: TO Beverly B Snyder Principal Sal Int from Last Account Sal YTD Int to as'or DaD Posting to DOD as of DOD DOD $5,195.79 $53.71 $5,249.50 $0.00 01006816 Dorothy E Fickling Or Date Opened: 02/0212000 Account Type: TO Beverly B Snyder Principal Sal Int from Last Account Bal YTD Int to as of 000 Posting to DOD as of 000 DaD $5,195.79 $53.71 $5,249.50 $0.00 01006831 Dorothy E Fickling Or Date Opened: 02102/2000 Account Type: TO Beverly B Snyder Principal Sal Int from Last Account Bal YTD Int to as of DaD Posting to 000 as of DOD DOD $5,195.79 $53.71 $5,249.50 $0.00 00648350 Dorothy E Fickling Or Date Opened: 01/09/1998 Account TYpe: TO Deborah B Matisse Principal Bal Int from Last Account Bal YTD Int to as of DOD Posting to 000 as of DaD DOD $5,615.55 569.09 $5,684.64 $0.00 Page 2 of 3 12/04 '01 14:20 _____12/04/2001 15:21 215-553-8714 @ Mellon Bank Account Number 262-111).1852 100-015-4524 Account Title Dorothy E Fickling Or Beverly B Snyder Or Frank M Bingman Dorothy E Fickling Or Frank M Blngmiln Or D.ebra M Matisslil MELLON BANK PAGE 01/01 Tuesday, November 27,2001 Date Opened: 12/02/1985 Principal 8al Int from Last 1I5 of 000 Posting to 000 $26,595.48 $5.01 Date Opefled: 09/2612000 Principal Sal Int from Last ., of 000 Posting to 000 $358.45 $0.00 ACCOUflt Type: DO Account Bal YTD Int to . as of 000 000 $26,600.49 $249.64 Account Type: DO ACCOUflt Bal YTD Int to as of 000 000 $358.45 $0.00 12/04 '01 14:37 Page 3 of 3 REV -1510 EX + (1-97) COMMONWEALTH CE PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Fickling This schedule must be completed and filed if the answer to any of questions 1 through 4 on the reverse side of the REV -1500 COVER SHEET is yes. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER DESCRIPTION CE PROPERTY %CE ITEM INCLUDE NAME CE THE TRANSFEREE, THEIR DATE CE DEATH DECD'S EXCLUSION TAXABLE VALUE RELATIONSHIP TO DECD & DATE CE TRANSFER. NO. ATTACH COpy CE THE DEED FOR REAL ESTATE. VALUE CE ASSET INTEREST (IF APPLICABLE) 11. Mellon Bank Checking Account 358 lDO.OOO 0 358 TOTAL (Also enter on line 7, Recapitulation) S 358 9 PA15101 NTF 10877 (If more space is needed, insert additional sheets of the same size) CopyrIght 1999 GreatJand/Nelco LP - Forms Software Only --- REV-1S11EX+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Fickling SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS FILE NUMBER Debts of decedent must be reDOrted on Schedule I. ITEM NO. DESCRIPTION AMOUNT A. FUNERAL EXPENSES: 1. 1 Caterer Reception after memorial service 200 2 Friends Meeting House 1,000 Total from continuation pages 3,370 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s}/EIN No. of Personal Representative(s) - - Street Address CI1y State ;Up Year(s) Commission Paid: 2. Attorney Fees 2,500 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address CI1y State ;Up Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Return Preparer's Fees 7. 1 Miller & Associates, PC Overnight and certified mailing expenses 28 TOTAL (Also enter on line 9, Recapitulation) $ 7,098 9 PA15111 NTF 10878 Copyright 1999 GreatlandlNelco LP - Forms Software Only (If more space is needed, insert additional sheets of the same size) - REV - 1512 EX + (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Dorothy E. Fickling Include unreimbursed medical expenses. ITEM NO. 1. 1 AARP SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES & LIENS . FILE NUMBER DESCRIPTION AMOUNT 13 2 AT&T Unpaid phone bill 50 3 Dorothy Kent 200 4 H&R Block 2000 Income Tax Preparation 167 5 Marlin Yohn, Tax Collector 10 6 Messiah Village Nursing Care 3,134 7 Miller & Associates, PC Legal fees incurred prior to decedent's date of death 350 8 Milton Hershey Center 21 9 PA Department of Revenue 155 10 Paul Dalbey 30 11 Pharmerica 28 12 PPL 14 13 US Treasury Department 163 14 Verizon Payment of phone bill - check mailed prior to DOD but not cashed 58 9 PA 15121 NTF 10874 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 4,393 Copyright 1999 Grealland/Nelco LP - Forms Software Only -- .... Schedule H part 1 (Page 2) Estate of: Dorothy E. Fickling Item No. Description Amount 3 Rolling Green Cemetery 370 4 Stone & Murray Funeral Home 3,000 Total (Carry forward to main schedule) 3,370 I 7 -cJ..fo - ~ BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX Recc: i )J DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 02-26-2002 FICKLING 03-09-2001 21 01-1123 CUMBERLAND 101 '02 11/iR-1 WILLIAM E MILLER JR MILLER & ASSOCIATES 1822 MARKET ST G~.;:, CAMP HILL ~AWl1boll fill :2 3 .~ wGv REV-1541 EX AFP 101-021 DOROTHY E Allount Rellitted 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 =iS4-j-E3f-AFP--foY:02Y-NOYicE--OF-YNHEififAifcE-TAx-jfpPRjrisEifENT~--ALioWANCE-(fR------------ -- --- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF FICKLING DOROTHY E FILE NO. 21 01-1123 ACN 101 DATE 02-26-2002 TAX RETURN WAS: (X) ACCEPTED AS FILED ) CHANGED NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Allount of Line 14 at Spousal rate (15) 16. Allount of Line 14 taxable at Lineal/Class A rate (16) 17. Allount of Line 14 at Sibling rate (17) 18. Allount of Line 14 taxable at Collateral/Class B rate (18) 19. Principal Tax Due TAX CREDITS. .00 X 00 = .00 32,142.00 X 045 = 1,446.00 .00 X 12 = .00 .00 X 15 = .00 Cl9)= 1,446.00 RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets Cl) (2) (3) (4) (5) (6) (7) .00 .00 .00 .00 12,870.00 30,405.00 358.00 (8) APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax (9) ClO) 7,098.00 4.393.00 (11) Cl2) Cl3) Cl4) NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent. 43,633.00 11.490 00 32,142.00 .00 32,142.00 . .. r+J AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-08-2001 CDOO0618 .00 1,446.00 TOTAL TAX CREDIT 1,446.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 · IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying on or before December lZ, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order payable to: REGISTER OF HILLS. AGENT 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-13l3). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices, or by calling the special Z4-hour answering service for forms ordering: l-800-36Z-Z0S0; services for taxpayers with special hearing and I or speaking needs: l-800-447-30Z0 (TT only). 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 must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. Z8l0Zl, Harrisburg, PA l71Z8-l0Zl, OR --election to have the matter determined at audit of tha account of the personal represantative, OR --appeal to the Orphans' Court. 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. Z8060l, Harrisburg, PA l71Z8-060l Phone (717) 787-6S0S. See page S of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1S01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is allowed. The lSZ 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 bear interest at the rate of six (6Z) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on and 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 ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000S48 199Z 9Z .000Z47 1983 l6Z .000438 1993-1994 7Z .00019Z 1984 llZ .000301 1995-l998 9Z .000Z47 1985 l3Z .0003S6 1999 7Z .0001n 1986 10Z .000Z74 ZOOO 8Z .000Z19 1987 9Z .000Z47 ZOOl 9Z .000Z47 1988-1991 llZ .000301 ZOOZ 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (lS) 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.