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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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BUREAU OF COMPUANCE
PO BOX 2fQ94B
HARRISBURG PA 17128-0948
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CERTIFIED COPY OF LIEN
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COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
TOP GUN STAFFING INC
1602 SPRING RD
CARLISLE PA 17013-1148
EIN: 20-0597944/000
Notice Date: July 29, 2006
Notice Number: 322-647-706-072-4
To the Prothonolery of said court: Pursuant to the laws of the
Commonwealth of Pennsylvania, there is herewith transmitted a certified
copy of a lien to be entered of record in your county.
1 2 3 4 5 6 7
TAX TYPE ACCOUNT ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 91997349 10-01-05 12-31-05 1 216,13 327.49
TOTAL: 216.13 327.49
FILING FEE(S): 14.00
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INTEREST COMPUTATION DATE: 08-08-06
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX. INTEREST, ADDITIONS or PENAL TIES is a lien in favor of the
Commonwealth of Pennsylvania upon the taxpayer's property, real, personai, or both, as the case may be,
July 29, 2006
DATE
PART 1 . TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
TOP GUN STAFFING INC
NOTICE OF TAX LIEN
filed this
day 01
at
m.
LIENS FOR TAXES
Liens tor Corporation Taxes arise under Section 1401 011lle Fiscal Code, 72
P.S. Section 1404, as amended,
Liens lor Personal Income Tax and Employer Wl1llholdlng Tax arise under
SedIon 345 o! the Tax Reform Code 01 1971, 72 P.S. Section 7345, as
amended.
Liens lor Really Tranaler Tax arise under Section 1112-C or the Tax Reform
Code 01 1971,72 P,S, SacIlon 81 12-C, as amended,
Liens for Liquid Fuels Tax arise undar Section 13 of the Liquid Fuels Tax Ad,
72 P,S. Section 261 l-M, as amended.
Liens tor Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S.
Section 2614.13, as amended,
Liens for Motor Carriers Road Tax arise under Chapter 96 of 1IIe PA Vehicle
Code, (75 PA. C.S. 9615),
Liens tor Inheritance Tax and Estete Tax arise under the Inheritance and
Estate Tax Ad or 1982, Ado! December 13, 1982, P.L, 1086, No. 225 Section
1 et. seq" 72 PA. C,S,A. Section 1701 et .eq, (For decendan1s with date of
death prior 10 December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 72 P,S. Section 2485 -101 et. seq.).
Lien. tor State, or State and Local Sale., Use and Hotel Occupancy Tax and
Public Transportation Assistance Fund Taxes and Fee. arise under Section
242, Act of March 4, 1971, No.2 as amended, 72 P ,S, Section 7242.
Liens lor Motorbu. Road Tax arise under Chapter 98 of PA Vehicle Code, (75
PA C.S, 9815).
LIENS FOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooralion Tex Uen. provided under 1IIe Fiscal Code arise at the time 01
se1IIoment (assell8lllent) and are liens upon the franchises and property, both
real and personal, with no Iurther notice. The filing of a Notice of Lien with a
county Prothonotary I. not a requisite, and 1IIe lien remsins in lull foree and
validity without filing of revival un1ll paid,
lnhsritanos Tax Uans are liens on real estate which continue until tax is paid.
Personallncomtt Tax I!;~r Withhn."U~ Tax: RAal!y Tr~r TIDL ~1I1.Q
and Use Tax Liquid Fuele Tax, Fuel I_ Tax Motor 0&_ Rolld Tax and
Motorbus Tax liens are lien. upon 1IIe franchises as well as real and personeI
property 01 taxpayers, but only after 1IIey have been entered and docketed of
record by the Prothonotary 01 the county where such property is s/1uated and
shall not attach to stock 01 goods, wares, or merchandise regularty used In 1IIe
ordinary course 01 business of the taxpayer. The lien has priority from the date
01 entry 01 record,
PLACE OF THE FILING NOTICE FORM
PLACE OF FILING: The notice 01 lien shall be flied: (al In 1IIe case of Real
Property, in the office o! the Pro1ll0notary 01 the county In which 1IIe property
subject to tha lien is s/1uated and (b) in the case 01 Personal Property, whether
tangible or intangible, In the office 01 the Prothonotary 01 the county in which
1IIe property .ubject 10 lien is situated.
AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE
GEN~ RULE' According to the Fiscal Code, 1IIe Notice of Lien is
auto y revived and does not require refiling 01 the Notice by the
Commonwealth, AnV.Notice of Lien filed by the Commonweal1h shall have
priority to, and be paid In lull, before any other obligation, \'udaement, claim,
lien, or estale Is saliefied from e subsequent judicial sale or 'Iabllltv wl1ll which
the property may be charged. EXCEeIION: The Commonweafth does not
maintain priority of tax llens over any existiTl9 mortg~~tor liens which are
properly recorded at 1IIe time that the tax lien IS filed. . Ad of December
12, t994, PL 1015, No. 138.
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his delegate may issue a certificate 01 release 01 any lien Imposed
with respec110 any lax If: (1) the liability is satisfied, satiafaclion consisting ot
peyment Cl/1he_ -.d toge1her with a1tlnter9llt and COS1BIn r_oct
thereo~ or (2) 1IIe IIIlbl1i1v has become legally unenforceable. EXCEPTIQtol.
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OF ACCOUNT
The "Total" column (Col\Imn 7) tor each type 01 tax listed on this Notice 01 Lien
comprises the balen08 of Tax Due (Column 6) pius asll8ll8ed addiIlons and/or
penalttes, and sS88888d and accrued Interest up III the interest oomputatlon
date on the face 011hls notice.
If payment or settlement 01 account is made after the Interest computation date,
the payment ntUstlnclude the lien filing costs and eccrued interest from the
interest computallon date 10 and through the peyment date.
For any delinquent taxes due on or before December 31, 1981, Interest is
imposed at 1he following rates.
e.s., F.F., C.l., C.N.I. - 8% PERAflHUM ~UE DATE TO PAYMENT DATE)
0.1., B.R., OA, S.T. -8% PER,6HIlN DUSOATETOPAYMENTDATE)
8.1., N.E., B.P., M.1. .8% PERAN\I1.I.1 DUE DATE TO PAYMENTDATEl
P.U.Ft. -,% PER MONTH RFRACTlON(DUEDATETO flAYMENT DATE)
P.I.T., E.M.T. - 314 OF '''' PERMONTHORFRHmON
S. &. U. - 314 OF 1% PER MONTH OR FRACTION
R.T.r. . S%PERANNUM
INH" EST. - 8% PER ANNU\f
l.F.T., F.U.T. -1% PER MONTJoI OR FRACTION
M.C.R.T. -1% PERMONTHORFAACTION
O.F.T. . 18% PEA MIlIUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department 01 Revenue will calculate daily interest on all tax
deficiencies using an annual Interest rate that will vary from calendar year,
Interest is calculated on a delly basis at the following rates:
DELINQUENT DATE. INTEREST RATE CAlLY INTEREST FACTOR
1/1182 THRU 12131/82 20% .000548
l/11S3 THFl.U 12f.\1113 HI'" .000438
111/84 THRU 12131/84 11% .000301
11118STHRU 12131185 13% .ooo:.ee
111188 THRU 12/31/88 10% .000.274
111187 THRU 12/31187 9% .0002(7
1111UTHRU12131191 11% .OOO:J01
111182 THRU 12131/82 9% .000247
1/1J93THRU 12/31194 7% .000182
111185 THRU 12131/98 9% .000247
1/119&1 THRU 1i/31118 7% .000112
""GO THRU 12/31100 8% .000211
1/1101 THRU 12/31101 9% .000247
1J1I02THRU 12/31102 ~ .000184
1/1103 THFW 12/31/03 5'- .000137
1/1104 THRU 121S11O<1 4'" .mi'\o
1111OSoTHRUu1ll1~ S% .000137
1/1101 TNRU 12131101 7% .oa&lh
--Taxes that become delinquenlon or belore Dece_31, 198t will remain
a constant interest rate until the delinquent balance is peld off.
---Taxes that become delinquent on or after January " 1982 are SUbject to a
variable interest that changes each calendar year.
---Interest Is calculated... foliowa:
INTE~~B=y~::''f,1J11r''OFDAYS