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REVK-159 (12-05) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DONALD A MCCULLOUGH
200 GREEN RIDGE LANE
NEWVILL~ PA 17241
EIN: 23-2062871/000
Notice Date: July 16,2006
Notice Number: 637-786-206-071-1
To the Prothonotary of said court: Pursuant to the laws of the
Commonwealth 01 Pennsylvania. there is harewith transmitted a certified
copy 01 a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 13135439 04-01-97 06-30-97 1 0.00 38.50
EMPL 13135439 07-01-97 09-30-97 1 0.00 66.18
EMPL 13135439 10-01-97 12-31-97 1 0.00 24.97
EMPL 13135439 01-01-02 03.31-02 1 0.00 19.38
EMPL 13135439 01-01-04 03-31-04 1 0.00 475.71
EMPL 13135439 04-01-04 06-30-04 1 0.00 177.49
EMPL 13135439 07-01-04 09-30-04 1 0.00 210.74
EMPL 13135439 10-01-04 12-31-04 1 0.00 131.74
EMPL 13135439 01-01-05 03-31-05 1 0.00 138.81
EMPL 13135439 04-01-05 06-30-05 1 0.00 100.21
EMPL 13135439 10-01-05 12-31-05 1 228.80 305.17
EMPL 13135439 10-01-03 12-31-03 1 0.00 25.23
TOTAL: 228.80 1,714.13
FILING FEE(S): (~ T: (;,:;14.00
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INTEREST COMPUTATION DATE: 07-26-06
The undersigned, the Secretary 01 Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy 01 a lien against the above named taxpayer lor unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein clue !rom such taxpayer and which,
alter demand lor payment 1hereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST. ADDITIONS or PENALTIES Is a lien In Iavor 01 the
Commonwealth 01 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
July 16, 2006
DATE
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
DONALD A MCCULLOUGH
NOTICE OF TAX LIEN
filed this
day of
at
m.
LIENS FOR TAXES
Lians for Corporation Taxas arisa under Seclion 1401 of the. Fiscal Code, 72
P .S. Seclion 1404, as amended.
Liens for Personal Income Tax and Employer WIthholding Tax arisa under
Seclion 345 of the Tax Reform Code of 1971, 72 P.S. Seclion 7345, as
amended.
Liens for Realty Transfer Tax arisa under Section 1112-C of the Tax Reform
Code of 1971, 72 P.S. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Seclion 13 of the Liquid Fuels Tax Act,
72 P .S. Section 2611-M, as amended.
Liens for Fuel Use Tax arise under Seclion 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arisa under Chapter 96 of the PA Vehicle
Code, (75 PA. C.S. 9615).
Liens for Inharitance Tax and Estata Tax arise under the Inheritance and
Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section
1 at. seq., 72 PA. c.SA. SectIon 1701 et seq. (For decendanta with data of
death prior to December 13, 1982, liens arise under the Ihheritance and Estate
Tax Act of 1961,72 P.S. Section 2485 -101 at. seq.).
Liens for State, or Slata and Local Sales, Use and Hotsl Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fees arise under Section
242, Act of March 4, 1971, No.2 as amended, 72 P.S. Seclion 7242.
Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S. 9815).
LIENS FOR TAXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax LiBns provided under the Fiscal Code arise at the time of
settlement (assassment) and are liens upon the franchises and property, both
real and personal, with no further notice The filing of a Notice of Lien with a
county Prothonotary Is not a requialta, and the lien remains In full force and
validity without filing of revtval until paid.
Inheritance Tax Liena are liens on real estate which continue until. tax is paid.
P9r80nallnoome Tax EmoIover Withholdina Tax ~ Transfer Tax S~8R
and UBA Tax Liauld Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they have been entered and docketed of
record by the Prothonotary of the county where such property Is situated and
shall not _ch to stock of goods, wares, or merchandise regularly used in the
ordinary course of business of tha taxpayer. The lien has priority from the date
of entry of record.
PLACE OF THE FILING NOTICE FOAM
PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is sltuatad and (b) in the case of Personal Property, whether
tangible or Intanplble, In the oIflce of the Prothonotary of the county in which
the property subject to lien is situatad.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GENERAL RULE' According to the Fiscal Code, the Notice of Lien is
automatically revtved and does not require reftIIng of the NotIce by the
Commonwealth. Any.Notice of lien flledllY the COnvnonwealthshaJl have
priority to, and be paid in full, before Ir1)' oller obIlge11on, Ire claim,
lien, or estate is satisfied from a suboeQuenl iudlclal sale or i with which
the property may be charged. ~I\!: The Commonwe does not
maintain priority of tax liens over any exl8tina mortgages or liens which are
properly recorcfed at the time that the tax lien rs filed: SEE; Act of December
12,1994, P.L.l015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegata may presaibe, the
Sacretary or his delegata may Issue a ce_ of rele... of any lien Imposed
with raspect to any tax il: (1) tha liability is satisfied, sati8Iaction consisting of
payment 01 the amount aaund togeII\e\'with aJIinl1lrllll and coils in respect
thereof; or (2) the liability has become I~ unenforceable. ~XCEPTrON:
Interest on Corporatlori Taxes Is computBd aller a lien Is paid.
SETTLEMENT OF ACCOUNT
The 'Total" column (Column 7) tof eachtypa of tax lIl!led on this NotIce of Lian
comprises the belance of Tax Due (Column 6) plus _ssed addlliQns and/or
penaltias, and aasessad and accrued Interest up to tha Interest comj!utatlon
data on tha face 01 this notice.
If paymant or settlement of account Is meda after tha intarest computation date,
the payment must include the lien lIIIng costIl and accrued interest from the
interast computaJlOn data to and through the payment date.
For any dalinquant taxes due on or before Decembar 31, 1981, interest is
imposed at the following ratas.
C.S., F.F., C.L, C.N.!. . ft PER., . 'IIDU DATE TO PAYMENT DA:~.
C.I.,G.R.,C.A.,S.T. .""PER .. . OUIDATETOPAYMENTDA
B.L, N.E., G.P., Mol. . "" PER .' ,DATE TO PAWENT DA
P.U.R.. -l~PSt, FMCmoN(DtllDATETO AYMENTDATE)
PJ.T., E.M.T. -3140F,'tr.PW\MONrHORFIWmON
S. a u. - 314 OF ,'" PEA MONTH OR FRACTtON
R. T.T. .8'% PERMI<<M
INH a EST. . "" PER.w.wM
LF.T., F.U.T. . ,% P&R~ OR FRACTION
M.C.R. T. . ,'" ....MON'tH OR FRACTION
O.F.T. -,8% PER~UM
For all taxas that ara originally due and payabla on and altar January 1, 1982,
tha PA Department of Revenue will calc"lata dally Interest on all tax
deficiencies using an annual Interest rata thet will vary from calandar yaar.
Intarast Is calculated on a dally basis at the following rates:
DELINQUENT DATE INTEREST RATE OAIl. Y INTEREST FACTOR
1/1/82 THRU 12/31/82 20% .000&48
111183 THRU 12/31183 16% .000438
1/1/84 THRU 12/31184 11% .000301
1I118!5 THRU 12/31'" 13'% .OOO3e6
1/1188 THRU 12131188 10% .000274
1/1/87 THRU 12/31187 9% .000M7
1/1188THRU 12/31191 11% .000301
1/1/82 THRU 1213'112 9% .000247
1/1193 THRU 12131194 7% .0001H
111/95 THRU 1213,18B 9% .000247
1/1188 THRU 11131/18 7% .000112
111100 THRU 12/31100 8% .000218
111101 THRU 12/31101 e% .000247
111IOZTHRU12131JOZ 6% .000164
111103 THRU 12f3tJ03 5% .000137
111104 THRU 12/91104 4% .000110
111100 T'HRU 12f.11fOS '" .000137
111108 THRU 12131108 7% .OOO1t2
-..Taxas that become delinquent on or before December 31, 1981 will remain
a conetant Interest rata until tha dalinquent balance is paid off.
---Taxes that become delinquant on or aftar January 1, 1982 are subjact to a
variable Interest that changes each calendar yaar.
_..lnterastismE
INTE::fT =.. OFT~:I'P"ER OF DAYS