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16 - ~ -I 7'J COMMONWEAL TH OF PENNSYLVANIA
I DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISIIURIl. PI 17128-0601
v
*
NOTICE OF INHERITANCE TAX
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSES~ENT OF TAX
tEV-1I47 EX AFP (11-")
LAURIE THOMPSON POA
490 W END AVE
NEW YORK NY 10024
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
10-28-96
FREDRICK, THEODORE C.
07-18-78
2178-0412
CUMBERLAND
101
Allount Relli tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
Register of Wills
Cumberland Co. Courthouse
Carlisle, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ......
REV=is47-Ex-AFP-coY:96Y-NcfrIcE--oF-YtiHERITAifcE-YAx-jrpPR1rIsEifENT~--ALU)WANCE-CrR-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF Fredrick, Theodore C. FILE NO. 2178-0412 ACN 101 DATE 10-28-96
TAX RETURN WAS: I ) ACCEPTED AS FILED
I X) CHANGED See attached notice
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: Supplemental Return No. 01
1. Reel Estate ISchedule A) (1)
2. Stocks end Bonds ISchedule B) (2)
3. Closely Held Stock/Partnership Interest ISchedule C) (3)
4. Mortgages/Notes Receivable ISchedule D) (4)
5. Cash/Bank Deposits/Misc. Personal Property ISchedule E) IS)
6. Jointly Owned Property ISchedule F) (6)
7. Transfers ISchedule G) (7)
8. Total Assets
.00
.00
.00
00
7.617.34
.00
NOTE: To insure proper
credit to your account,
sub.it the upper portion
of this fora with your
box paYllent.
nn
(8)
7,017.1/.
APPROVED DEDUCTIONS AND EXEMPTIONS:
,. Funeral Expenses/A~. Costs~isc. Expenses ISchedule H) I')
10. Debts/~rtgage Liabiliti.s/Liens ISchedule I) (10)
11. Total Deductions
12. Net Value of Tax Raturn
13. Charitable/Goyemeantal Bequests ISchedule J)
14. Net Value of Estate Subject to Tax
.00
00
Ill)
(12)
(13)
(14)
.00
7.617.11.
nn
1:?,0:?1 :?'i
NOTE:
I~ an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
r~lect ~igures that include the total ~ abh returns assessed to date.
ASSESSMENT OF TAX:
15. A.......,t of Line 14 at Spousal rat. (15)
16. AIIount of Line 14 taxable at Lineal/Class A rata (16)
17. Aaount of Line 14 taxable at Collataral/Class B rate (17)
18. Principal Tax Due
.00 X .00=
12.021.25 x.06=
. 00 x. 1 5 =
(18)
.00
721.28
.00
721 .28
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE ~BER INTEREST (-)
04-17-79 XB63600 .00 264.23
08-03-96 Writeoff 473.50- .02
TOTAL TAX CREDIT 264.23
BALANCE OF TAX DUE 457.05
INTEREST AND PEN. 480.53
TOTAL DUE 937.58
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
.
RESERVATIDN: E.ut.. of d_t. dying on or before _r lZ. IMZ -- if ony future int.r..t in the ..t.t. ls tron.f.rred
in po.....ion or enjoyeent tD Cl... B (colleter.ll benefici.ri.. Df the decodont .ft.r the expi..tion Df any ..ut. for
l1f. or for years, the C~lth herebY expre..ly r...rve. the right to appral.. end ...... transf.r Inheritance Taxe.
.t the lewful Cl... B (CDU.t...!) ret. on ony _ future int.r..t.
PURPOSE OF
NOTICE: TD fulfill the r.quir....t. Df s.ction Z140 Df the Inherit.... and E.tat. Tax Act. Act ZZ of 1"1. 7Z P.S.
Section Z140.
PAYHEHT:
D.t.ch the top portion Df tIlis Notic. ond suIMIit with your payeent tD the R""ist.r Df WUl. printed on the r""er.. side.
--M.k. c:Ileck or _y Drd.r paY8ble tD: REGISTER OF IlILLS, AGENT
All p.ysent. rec.ived shall fir.t be applied tD any int.r..t which ..y b. duo Mitll any r...inder .pplied tD tile tax.
REFUND (CHl. A r.fund Df . tax credit. which .... not r......sted on the T.x Return, "11 b. reque.ted by c_leting on RAppllcation
fDr R.fund Df Pennsylvani. Inheritence and E.t.te Tex. (REV-1313l. Appiication. .r. eveilBbl. .t the Dffic.
Df the Regi.t.r Df Will.. any Df the Z3 Revenu. Di.trict Offic.s. Dr bll calling the speci.l 24-llDur
answering ..rvio. nuebor. for for.. ordering: In Penn.ylvani. 1-800-36Z-Z050. out.id. Penn.ylvani. and
witllin locsl Harrisburg .r.. (717) 787-8094, TOO' (717l 77Z-Z252 (He.ring Iopeired Onll1).
OBJECTIDNS: Any p.rty in int.r..t nDt sati.fied Mith the appr.iseeent. .11Dwonc. or disallowanc. Df deduction.. Dr .........t
Df tax (including discDunt Dr intere.tl .. .hD.... on this Notic. sust object Mitllin sixty (60) dey. Df rec.ipt Df
this NDtice by:
--Mritten prote.t tD the PA Depsrtsent Df Revenu.. IDerd Df Appsels. Dept. Z810Z1. Herrisburg. PA 171Z8-10Z1. OR
--.lection tD """. the ..tter d.te..ined .t _it Df the BCCDUI'It Df the personsl r...r.senuti.... OR
--appeal to the Orphan.' Court.
ADMIN
ISTRATIYE
CDRRECTIDNS:
Factual .rrors discovered on this a......ent should be addr.ssed In writing to: PA Departaent of Revenue,
Burseu Df Individual Tex.., ATTN: PD.t As....sent R.view Unit, Dept. Z80601. H.rri.burg, PA 17128-0601
Phone (717) 787-6505. sse pegs 5 Df tIl. bookl.t RInstruction. fDr Inherit.... Tex R.turn fDr . R..ident
Decedent" CREV-1S01) for an explanation of ~inist~tlv.ly correctable errors.
DISCOUNT:
If eny tox duo ls p.id Mithin thr.. (3l calend.r eonth. .ft.r the dec_t.. _tIl. . fi... p.rcent (5'0 discDUllt Df
the tax paid 1. allowed.
PENAL TV:
Th. ISlC tox .....ty non-p.rticip.tion pensl ty is _ted on the tDul Df the tox and int.r..t .....sad. and not
p.id befDr. Jenuory 18. 1~, the first day .ft.r the .nd of the tex .....ty period. Thi. non-p.rticipation
penalty is _.IBbl. in the __ ......r end in the the __ ti_ period .. you ......ld ""pe.l the te>c and int.r..t
thet h.. been ......ed .. incllcated on tills notic..
INTEREST:
Int.re.t is eIlarged lMIoinning Mith fir.t day Df delinquency. Dr nine (9l eontll. and one III dall frotl the dat. Df
de.th, tD the d.t. Df P8l/8SRt. Tex.. MIlich becaee delinquent befDr. Jenuory 1. 198Z IMler inter..t .t th. r.te Df
.ix (6~l percent per onnue c.lcul.ted .t e d.ily r.te Df .000164. All tax.. which becaee delinquent an and .ft.r
January 1, 1982 will bear inter.st at 8 rate Nhlch will vary fr~ calondar year to calendar y.ar with thBt rate
announced by ~ PA Depar~ent of Revenue. The applIcable inter..t rat.. for 1982 through 1996 are:
~ Interest Rat. Dally Interest Factor ~ Int.r..t Rete D.illl Interest Factor
198Z ZO~ .000543 1987 9~ .000Z47
1983 16X .000438 1988-1"1 ll~ .000301
19114 ll~ .000301 I"Z 9% .000247
1985 13% .000356 1"3-1994 T'( .000192
1986 10~ .000Z74 1"5-1~ 9% .000247
--Interest is calcul.ted .. follDw, :
INTEREST = BALANCE OF TAX UNPAID X NUftBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notic. i.sued .ft.r the tax becoee. delinquent will r.flect en inter..t c.lculetion tD fifteen (15) dell.
b.lIond the date Df the .........t. If _t is _ .ft.r the int.r..t _utIon d.t. shown on the
Notice. additionsl int.r..t oust be calcul.ted.
,.
PROBATE 0 JBA 0 DATE.8110J95
~1"70 EX (....)
. INHERITANCE TAX
EXPLANATION
eot.HONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDMDUAL TAXES
DEPT. 280601
HARRISBURG PA 171'>1-0601
OECEOhS;;rE ~ e.od 0 re. c... FILE NUMBER
~;I rl ;. j:: 2-1 f-~"" Dy 11..-
ACN
\01
SCHEOULE ITEM EXPLANATION OF CHANGES
NO.
The estate is responsible for the payment of Pennsylvania inheritance tax.
Upon receipt by the Department of proof of payment of the Pennsylvania
inheritance tax, interest will be abated through the date the estate
received the assets.
TAX EXAMINER: 1) . ~ I ~\ \ Y'V\..a....tI\
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