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HomeMy WebLinkAbout09-20-06 Glenda Farner Strasbaugh Register of Wills and Clerk of Orphans' Court Marjorie A. Wevodau First Deputy Kirk S. Sohonage, Esq Solicitor Register of Wills and Clerk of the Orphans' Court County of Cumberland One Courthouse Square Carlisle, PA 17013 (717) 240-6345 FAX (717)240-7797 INVOICE Bill To: InvoiceNo: Invoice Date: Estate of: Estate No: 1056 9/20/2006 HOOVER. KAY F. 21-2005-0818 WOLF & WOLF 10 WEST HIGH S1REET wz CARLISLE, P A 17013 Qty 1 Fee Description Additional Probate Fee Total 50.00 $50.00 Total: $50.00 C\\JO O~ ~~~ v5l Checks should be made payable to the Register of Wills. Tenns: Net 30. Please return one copy of this invoice with your payment. Thank you. f ~ .:.J 15056051058 REV-1500 EX (06-05) PA Department of Revenue '* Bureau of Individual Taxes . PO BOX 280601 Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death OFFICIAL USE ONLY ~ou~'X ~ode Year INHERITANCE TAX RETURN RESIDENT DECEDENT File Number 21 05 0818 Date of Birth 08/12/2005 09/14/1942 Decedent's Last Name Suffix Decedent's First Name MI Hoover Kay F (It Applicable) Enter Surviving Spouse's Intonnation Below Last Name Suffix First Name MI ~p<Jusl:!'~S()cil:ll~eclJ~tyl\llJrrl~e~ . THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~. 1. Original Return c:'.) 2. Supplemental Return c:::iI 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required C::;:) 4. Limited Estate c:::iI C:::J C::l 4a. Future Interest Compromise (date of death after 12-12-82) <::::::;} 7. Decedent Maintained a Living Trust (Attach Copy of Trust) CY 10. Spousal Poverty Credit (date of death <::::::;} 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name [)aytirrle"Tell:!p~oneNurrl~er. 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes Ct Nathan C. Wolf (717) 241-4436 Firm Name PA 17013-2922 ...................m..........................m........~.m...... REGISTER OF WILLS USE~tlLy o c:T"' <;; 0 (/) :~~5 23 Cd ,;-\ =L Q ;~2; ~)f~ ~ :J(JO -0 .~. 0 -n ::r; ;.m.....mmm[)"'~[)mm..:;m ; J:.:> (j'\ ~~\~ [=-;\~ : O' .l-_f '--. Wolf & Wolf First line of address 10 West High Street ,---) ;:--.,rl (.~~:~ cr', Second line of address City or Post Office Carlisle State ZIP Code -) Correspondent's e-mail address:nathancwolf@earthlink.net Under penalties of pe~ury, I declare that I have examined this retum, including accompanyin9 schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. ADDRESS 10 West Hi DATE FILING RETURN DATE -2.bo/2o{,'(' I I , PA 17013-2922 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 --1 '., ~ 15056052059 REV-1500 EX Decedent's Social Number Name: RECAPITULATION Kay F Hoover 195-32-1773 1. Real estate (Schedule A). ............................................ 1. 104,000.00 0.00 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 0.00 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 0.00 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 8,132.20 996.34 6. Jointly Owned Property (Schedule F) c:::J Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) c::::) Separate Billing Requested. . . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 113,128.54 9,449.37 103,353.05 112,802.42 -326.12 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10). . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . " 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . 12. 13. Charitable and Governmental BequestslSec 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value to Tax (Line 12 minus Line . . . . . . . . . . . . . . . . . . . . . . . . 14. 0.00 TAX COMPUTATION. SEE INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X .15 0.00 15. 0.00 0.00 16. 0.00 0.00 17. 0.00 0.00 18. 0.00 19. TAX DUE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19. 0.00 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT .~ L 15056052059 Side 2 15056052059 -I ~EV-1500 E~ Page 3 Deced~nt's Complete Address: DECEDENT'S NAME Kay F Hoover STREET ADDRESS 11 East Keller Street File Number ! 21 ! I 05 I r0818"-"'~""~~~""ww~ DECEDENT'S SOCiAl SECURITY NUMBER 195-32-1773 CITY Mechanicsburg I STATE PA I ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A Spousal Poverty Credit 8. Prior Payments C. Discount (1) 0.00 44.84 3. Interest/Penalty if applicable D. Interest E. Penalty Total Credits (A + 8 + C ) (2) 44.84 Total Interest/Penalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) (5A) (58) -44.84 8. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a, retain the use or income of the property transferred;.......................................................................................... 0 [i] b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 [i] c. retain a reversionary interest or.......................................................................................................................... 0 [KJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 [i] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 [i] 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 [i] 4. Did decedent own an Individual RetirementAccount, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [KJ 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. ~9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. ~9116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax retum are still 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 from a 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 zero (0) percent [72 P.S. ~9116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. ~9116(1.2) [72 P.S. ~9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is twelve (12) percent [72 P.S. ~9116(a)(1.3)]. 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 adoption. REV-1S02 EX+ (6-98) '. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is jolntly-owned with right of survivorship must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 11 East Keller Street 104,000.00 (Value per appraisal on December 22, 2005 - Attached) TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 104,000.00 REV-1:08 EX+ (6-98) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 ITEM NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on Schedule F. DESCRIPTION VALUE AT DATE OF DEATH 1 2002 Mercury Sable (Kelley Blue Book Estimated Value Attached) 5,180.00 812.00 2 Value of Personal Property sold 3 Miscellaneous Amounts received by Estate 736.20 4 2005 IRS Tax refund 1,404.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 8,132.20 .. REV-:S09 EX+ (6-98. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE F JOINR V-OWNED PROPERTY ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 If an asset was made joint within one year of the decedent's date of death, It must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A. William P. Irvin 512 EI Dorado Drive Red Lion, PA 17356 Son (Child) B. C. JOINTLY.OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INS1lTUTlON AND BANK ACCOUNT NUMBER OR SIMIlAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINllY-HELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENrs INTEREST 1. A. 09106/88 Citizens Bank Checking Account 1,992.68 50 996.34 TOTAL (Also enter on line 6, Recapitulation) $ 996.34 (If more space is needed, insert additional sheets of the same size) REV-1I510 EX+ (6-98) . COMMON\NEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kay F. Hoover SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 2105-0818 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. DESCRIPTION OF PROPERTY ITEM INClUOE THE NAME OF THE TRANSFEREE. THEIR RELATI~SHIP TO OECEOENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE OATE OF TRANSFER. ATTACH A CCf'Y OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPllCABLEl VALUE 1. Empire Blue Cross Retirement Plan 12,005.28 100 12,005.28 0.00 TOTAL (Also enter on line 7 Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) REV-1511 EX+ (12-99) 'W COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 Debts of decedent must be reported on Schedule L ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Myers Funeral Home, Mechanicsburg, PA 17055 (including fees for cremation to Con-O-Lite - arranged through Myers Funeral Home) 5,511.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) William P. Irvin Social Security Number(s)/EIN Number of Personal Representative(s) 187-52-0917 Street Address 512 EI Dorado Drive City Red Lion Stale PA Zip 17356 Year(s) Commission Paid: 2. Attomey Fees 1,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City . Stale . Zip Relationship of Claimant 10 Decedent 4. Probale Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Baren Limppo (Trash Hauling) 8 Safeco Car Insurance (Premium paid until auto sold) 9 The Sentinel - Legal Advertising 10 Cumberland Law Joumal- Legal Advertising 11 Misc expenses related to sale of residence 254.00 75.00 75.00 213.81 173.33 75.00 1,572.23 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 9,449.37 REV-1512 EX+ (12-03) ,'* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 Report debts incurred by the decedent prior to death which remained unpaid as of the date of death, including unreimbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. AMC Mortgage Services - Account 0084993765 102,427.77 167.23 2 United Water of Pennsylvania 3 Pennsylvania Power & Light 78.03 4 Borough of Mechanicsburg (Sewer & Refuse) 175.64 5 UGI Utilities 249.84 6 Westfield Group - Homeowner's Insurance 196.75 7 Mechanicsburg Borough/Cumberland County Personal Tax 11.00 8 Mechanicsburg School District Personal Tax 11.00 9 West Shore Tax Bureau 2004 Personal Tax Payment 21.64 10 West Shore Tax Bureau 2005 Earned Income Tax 14.15 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 103,353.05 Jo r I i Ii 1. ~ 12/2912005 tarry Statewide ~ Associates. Inc. 1271 Eisenhower Boulevard Harrisburg. PA 17111 FUe Number. B0512214 In accordance with your request, I have personally inspected and appraised the real property at: 11 Keller Stleet East Mechanlc:sbufg, PA 17055 The purpose of this apprais.al is to estimate the market value ot the subject property, as improved. The property rights appraised are the fee simple interest in the site and Improvements. In my opinion. the estimated market value of the property as of 0ilCembei' 22. 2005 is: $104,000 One Hundred Four Thousand Dollats The attached report contains the description, analysis and supportive data for the conclusions, final estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully Submitted, Leon D. Gerlach, MSA, MfLA. GAA. CCRA Pa Certified General Real Estate Appraiser Certification Number GA-0003SB-t 305 West Shady lane, Enola, PA 17025-2240 Phone 717-732-5052 Fax 717-132.6646 email: gerlachl@verlzon.net I J I d Kelley Blue Book - Private Party Pricing Report - Mercury, Sable ,~-' Page I of2 .~ "'.' . ~':, Ketley Blue Book " THETRUSTEO RESOURCE . '." "'.q,--- ----, .,,',-....---- .,. kDlt.CII.. Close Window X ., SiNO'TC P1UNTEIt Find Out Now! Enter d YIN to get started: I Enter a VIN q..Dfl!fl 2002 Mercury Sable GS Sedan 40 BLUE BOOK'~: PRIVATE PARTY VALUE Condition advertisement Value .Find OUI Nowl .,.."";",~""',,'- . ., . -,..':~~~ ,...../'",.f,..::::.~.~- ..~ "0. Excellent $5,745 Good $5,180 P~'id 6.- 61"'-D6) .t Fair $4,510 (Selected) Vehicle Details Engine: Transmission: Drivetrain: Mileage: V6 3.0 Uter Automatic FWD 89,500 Selected Standard Equipment Air Conditioning Power Door Locks Power Steering Tilt Wheel Power Windows Cruise Control AM/FM Stereo Dual Front Air Bags Selected Optional Equipment Single Compact Disc ABS (4-Wheel) Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle Is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Enter a VIN Below to Get Started! I Enter a VIN O.Jillll, $5,745 The most trusted source of vehicle history information. Vehicle Condition Ratings Excellent "~,, ,'" .f,',,",, M..", ,-,., ...,-~" "Excellent" condition means tilat the vehicle looks new, is in exce!lent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body work and is free of rust. The vehicle ilas ,] clean title history and will pass a smog and safety inspection, Tile engine compartment is clean, witll no fluid leaks and is free of any wear or visible defects, Tile vehicle also has complete and verifiable service CLlCI- HEFE TI-I LEHRI~ f'10F E http://www.kbb.com/kb/ki.dll/kw.kc.ucp?kbb.PA;;PAI33;& 17356&pop;702391 &;;ucp;&5;ME;L 1 1/27/2006 DECEASED TAXPAYER'S COpy E 1040 2005/199\ <:; u.s. Individual Income Tax Return IRS Use Only - Do not write or staple in this space. u.. Label For the year Jan. 1-Dec. 31, 2005, or other tax year beginning , 2005, ending .20 OMB No. 1545-0074 L Your first name and initial Last name (DEC. 08/12/05) Your social security number (See instructions A KAY F II-WOVER 195 i 32 ! 1773 on page 16.) B If a joint return, spouse's first name and initial Last name Spouse's social security number E Use the IRS L label. H Home address (number and street). If you have a P.O. box, see page 16. I Apt. no. You must enter otherwise, E 512 EL DORADO DR %WILLIAM P IRVIN A your SSN(s) above.A please print R City, lown or post office, state, and ZIP code. If you have a foreign address, see page 16. or type. E Checking a box below will not Presidential RED LION , PA 17356 change your lax or refund. Check only one box. Election Campaign" Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) ... .. D You D Souse Filing Status 1 D Single 4 X Head of household (with Qualifying person). If the Qualifying 2 D Married filing jointly (even if only one had income) person is a child but not your dependent, enter this child's 3 D Married filing separately. Enter spouse's SSN above name here. .. and full name here. .. 5 D Quali in widower with de endent child see a e 17 6a 00 Yourself. If someone can claim you as a dependent, do not check box 6a ................ ~~~~sa~~'6~ed b D Spouse ................... .................................................... No. of children (3) Dependent's on 6c who: C Dependents: (2) Dependent's social relationship to . lived with you (1) First name Last name security number you . did noll/ve with you due to divorce or separation (see page 20) Exemptions 1 ANNA HENNINGER 207.03.7946 OTHER If more than four dependents ~~f:~l~:: a~~~; 1 see page 19'. Add numbers Q d Total number of exemDtions claimed ..................... ......... ...... ........... ........ ........ .... ............................. ~g~~"ees~ Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ................ .......................... ................ ....... ....... 7 14,148. Attach Form(s) 8a Taxable interest. Attach Schedule B if required .......... .......... 8a W-2 here. Also b Tax-exempt interest. Do not include on line 8a .:::.::::.::::::.::::::::::::::::..j'.Sb.'j'......... attach Forms 9a Ordinary dividends. Attach Schedule B if required ...................................................... ........... ....... 9a W-2G and b Qualified dividends (see page 23) lmLl 1099-R iftax ................................................... ,._,. ~-.. -"-~-~.~.. --_.--~ - .--..- was withheld. 10 Taxable refunds, credits, or offsets of state and local income taxes.. .._..... ......... ..... ......................... .... 10 11 Alimony received ................................ . ............................................... ............................ . ..... 11 12 Business income or (loss). Attach Schedule C or C-EZ ......... ................................ .................. 12 If you did not 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here .. D 13 get a W-2, ..................... see page 22. 14 other gains or (losses). Attach Form 4797 .................... ............................................................ 14 15a IRA distributions ..................... lli:J I b Taxable amount (see page 25) 15b Enclose, but do 16a Pensions and annuities b Taxable amount (see page 25) 16b 2,414. not attach, any ............ 16a payment. Also, 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ........................ 17 please use 18 Farm income or (loss). Attach Schedule F .......... ................ .......................... ......... ............ ...... 18 Form 1 040-V. 19 Unemployment compensation 19 ............ .......... ................. ......................................... ...... ......... 20a Social security benefits .......... , 20a I I b Taxable amount (see page 27) 20b 21 other income. List type and amount (see page 29) SEE STATEMENT 1 21 o. 22 Add the amounts in the far rioht column for lines 7 throunh 21. This is vour total income ....... .. 22 16,562. 23 Educator expenses (see page 29) 23 Adjusted 24 CertaIn business expenses of reservists, .perlom;i~g' artists; 'and 'fee-'basis go\;e';lme'nt 24 officials. Attach Form 2106 or 210S-EZ ........ .............. ..... .............. .... ..... Gross 25 Health savings account deduction. Attach Form 8889 ........ .. ....... 25 Income 26 Moving expenses. Attach Form 3903 .......... ......... ....... .......... ..... 26 27 One-half of self-employment tax. Attach Schedule SE ... ......... .. ..... 27 28 Self-employed SEP, SIMPLE, and Qualified plans ............. ...... .... .... 28 29 Self-employed health insurance deduction (see page 30) . .... ...... 29 30 Penalty on early withdrawal of savings ........................... ....... 30 31a Alimony paid b Recipient's SSN .. 31a 32 IRA deduction (see page 31) ..... ..... ...................... . .. ....... 32 33 Student loan interest deduction (see page 33) 33 34 Tuition and fees deduction (see page 34).. ............... ............... ...... 34 35 Domestic production activities deduction. Attach Form 8903 35 36 Add lines 23 through 31a and 32 through 35 ........ ......... . . . . . . . . .. .. .... ................... ..... .......... 36 510001 16,562 11-OS-05 37 Subtract line 36 from line 22. This is vour adiusted oross income ..... .. 37 . LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78. Form 1040 (2005) Form~040(2005) KAY F HOOVER Ta>> and 38 Amount from line 37 (adjusted gross income) ................................................ .............. .. . ...... ...... Credits 39a Check {D You were born before January 2,1941, D Blind.} Total boxes I ~:~c~r~n lor -l if: D Spouse was born before January 2, 1941, D Blind. checked ... ... 39a . People who b If your spouse Itemizes on a separate retum or you were a dual-status alien, see page 35 and check here ..... ... 39b D ~~~~~na:~ga 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) ............... ........... ..... ~~~~ ~ra~~ 41 Subtract line 40 from line 38 ........ ..... ..... ............. .......... ..... .................... .................. .. ...... ....... as a dependent 42 If line 38 is over $109.475, or you provided housing to a person displaced by Hurricane Katrina, see page 37. Otherwise, multiply $3,200 by the total number of exemptions claimed on line 6d ...... ............... 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter-O- 44 Tax. Check if any tax is from: a 0 Form(s) 8814 b D Form 4972............. .....::::::::::::::::::::::::::::::::: 45 Alternative minimum tax. Attach Form 6251 .............................................. .................. " .......... ....... 46 Add lines 44 and 45............. ................. .............................. ................................................. ... 47 Foreign tax credit. Attach Form 1116 if required... ....... ............ ....... ......... 47 48 Credit for child and dependent care expenses. Attach Form 2441 ....... .... ....... 48 49 Credit for the elderly or the disabled. Attach Schedule R .... ....... ......... .......... 49 50 Education credits. Attach Form 8863 ...................................................... 50 51 Retirement savings contributions credit. Attach Form 8880 ........................ 51 52 Child tax credit (see page 41). Attach Form 8901 if required ............d.......... 52 53 Adoption credit. Attach Form 8839............... ....................................... 53 54 Credits from: a D Form 8396 b D Form 8859............... 54 55 Other credits. Check applicable box(es): a D Form 3800 b DForm 8801 c 0 Form ...... 55 56 Add lines 47 through 55. These are your total credits ............................................ ................................. 57 Subtract line 56 from line 46. If line 56 is more than line 46 enter-O- ........ ............ ............................. ... 58 Self-employment tax. Attach Schedule SE . ........... ..... ............... '" .............. .......... .... ... .......... ............. 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 .......................... 60 Additional tax on IRAs, other Qualified retirement plans, etc. Attach Form 5329 if required ... ........... ......... ..... 61 Advance earned income credit payments from Form(s) W-2 . .................. ............. ..... ........ .... ..... ....... 62 Household employment taxes. Attach Schedule H............ ........................ ....... ........ 63 Add lines 57 through 62, This is your total tax ........ .................. ................. ........ ..... ........ Payments 64 Federal income tax withheld from Forms W-2 and 1099 .......................... 64 65 2005 estimated tax payments and amount applied from 2004 return .. ........ 65 66: ~~~~::a::::~~:~~j~:~:~~t;~~"::::::' .... .~.. i"~~~' j..... .... '" ......... ......... .. 66a 67 Excess social security and lier 1 RRT A tax withheld (see page 59) ........... 67 68 Additional child tax credit. Attach Form 8812...... ............................. ... .... 68 69 Amount paid with request for extension to file (see page 59) ....... .... .........,.. 69 70 Payments from: aDForm2439 bDForm4136 cDForm8885 70 71 Add lines 64 65 66a, and 67throuoh 70. These are vourtotaf payments ........................................ ... 72 If line 71 is more than line 63, subtract line 63 from line 71, This is the amount you overpaid................. .. 73a Amount of line 72 you want refunded to you ........ ................. ...... ..................... ........................ ... ... b ~~~~ I ,... C Type: D ~kJng DSa~ngs ... d ~:;t I 74 Amount of line 72 YOU want applied to YOUr 2006 estimated tax ........ ... 74 Amount 75 Amount you owe. Subtract line 71 from line 63. For details on how to pay, see page 60 "'.. ............ You Owe 76 Estimated tax Denaltv (see Dace 60\............................................... T 76 . All others: Single or Married filing separately. $5,000 Married filing jointly or Qualifying widow(er), $10,000 Head of hOllsehold, $7,300 Other Taxes If you have a qualifying child, attach Schedule EIG. Refund Direct deposit? See page 59 and fill in 73b, 73c, and 73d. 195-32-1773 ...... ....... ... 1,690. 36 Page 2 16,562. 40 7,300. 41 9,262. 42 6,400. 43 2,862. 44 286. 45 46 286. 56 57 58 59 60 61 62 63 286. 286. 71 72 73a 1,690. 1,404. 1,404. ... 75 Third Party Do you want to allow another person to discuss this return with the IRS (see page 61)? [}[] Yes. Complete the following. D No Designee Designee'S", PRE PARER Phone... Personal identification ... name no, number (PINl Sign Under penalties of pe~ury, I deciare that I have examined this retum and accompanying schedllles and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all infonnation of which preparer has any knowledge, Here Your signature Date YOllr occupation Daytime phone number Joint retum? ~ See page 17. Keep a copy Spouse's signature, If a joint retum, both mllst sign. Date for your records. Paid Preparer's ... /~ / ,r '-"~ U Preparer'ssignature ~/ /~t:.<..15 .c" Use Only Firm'Sname(or.'~' KUHN & DOVIAK PC yourslfself-ern.;.../' 1402 MT ROSE AVE 510002 played), address, 11-05-05 and ZIP code YORK PA 17403-2908 Preparer's SSN or PTIN P00173765 20,0533459 Phone n07 1 7 - 8 4 6 - 4 5 0 2 Myers Funeral Home, Inc. Boyd L. Myers Jr., Supervisor 37 East Main Street Mechanicsburg, Pennsylvania 17055 (717) 766-3421 Fax (717) 795-7291 A standard of excellence in Central Pennsylvania since 1910 Saturday, September 3, 2005 Mr. William Paul Irvin 512 Eldorado Drive Red Lion, PA 17356 Dear Mr. Irvin, Thank you for selecting our funeral home to provide services for your family during your bereavement. I hope that you found our services to be of the highest standards and that they met your needs and those of your family and friends. The following is a summary of the service charges as previously explained and provided in written form on the services for: Kav F. Hoover SUMMARY OF EXPENSES TOTAL OF SERVICE RENDERED $7,156.00 LESS: Credits granted 1,645.00 LESS: Total Payments 1,000.00 CURRENT BALANCE $4,511.00 c: Credits Granted: $1,645.0 Package Price Discount /?t:- tv", -...;r J ,5;~-11 .Lv.., Int.,.,t at the mt. of 1.5 % p.' month ( 16 % p.' annom) wUl be added to balance 'taD d:~.. If there are any questions or concerns that remain unanswered, please call me. h/'~ r . WaIt & Wolf, Attorneys At Law 10 West High Street Carlisle, P A 17013 Date: 9/20/2006 W. Paul Irvin 512 EI Dorado Drive Red Lion, P A 17356 Regarding: Invoice No: Hoover, Kay F. (Estate of) 1036 Fee Subtotal Adjustments to Fees $1,512.00 $-12.00 Total Fees $1,500.00 RECEIPT FOR PAYMENT ------------------- ------------------- * DUPLICATE * GLENDA FARNER STRASBAUGH CUmberland County - Register Of Wills One Courthouse Square Carlisle, PA 17G13 Rece~pt Date: Rece~pt Time: Recelpt No.: 9/14/2005 08:27:12 1041905 HOOVER KAY F Estate File No. : Paid By Remarks: 2005-00818 WILLIAM P IRVIN RSK ------------------------ Receipt Distribution ----------______________ Fee/Tax Description Payment Amount Payee Name PETITION LTRS ADM RENUNCIATION SHORT CERTIFICATE JCP FEE AUTOMATION FEE Check# 7353 Total Received......... 210.00 5.00 24.00 10.00 5.00 ---------------- $254.00 $254.00 CUMBERLAND COUNTY GENERAL FU CUMBERLAND COUNTY GENERAL FU CUMBERLAND COUNTY GENERAL FU BUREAU OF RECEIPTS & CNTR M. CUMBERLAND COUNTY GENERAL FU KAY F HOOVER (ESTATE) C/O WILLIAM P IRVIN 512 EL DORADO DR RED LION PA 17356 KUHN & DOVIAK, PC 1402 MT ROSE AVE YORK PA 17403-2908 Phone (717) 846-4502 PROFESSIONAL SERVICES 2005 ESTATE TAX RETURNS - IRS & PA Total INVOICE DATE NUMBER 8/9/2006 2009247 AMOUNT 75.00 $75.00 pet crs';/-06 C:\--< rJ :3 7'7 3 C".-yv, DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT THE SENTINEL - LEGAL E t K H r POBOX 130 CARLISLE PA 17013 s . . oove . . AD NUMBER CLASSO START DATE STOP DATE 293966 PUBLIC NOTICES 09/16/05 09/30/05 AD DESCRIPTION BILLING DATE TELEPHONE NUMBER ADMINISTRATOR'S NOTICE LETTERS OF 09/30/05 717-241-4436 GROSS AMOUNT OF 208.00 DUE AFTER 10/30105 TOTAL AMOUNT DUE ATTORNEY AT LAW NATHAN C. WOLF 37 S. HANOVER ST. SUITE 201 CARLISLE, PA 17013 1...11I11.111......11..11.1..1.1 173.33 ENTER AMOUNT ENCLOSED /7?,?i3> 20200000002939660000000000000002080000000173339 CUMBERLAND LA'V JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 OCTOBER 7, 2005 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Nathan C. Wolf, ESQUIRE RE: Kay F. Hoover, ESTATE Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. --------------------------------------------------------------------- --------------------------------------------------------------------- Advertisement inserted on following dates: September 23,30, October 7, 2005 Advertising Cost 75.00 $ 0.00 $ 0.00 $ 0.00 ------------- Proof of Publication Second Proof Request Payment received Total Amount Due $ 75.00 --------- --------- Payment received by , \/;, ,\ . \ " 1).'\ , .Il.l , ;- r1/. "'-1 \. J' /"(/ l ) I /; I" . .'.\.,' ._IJ ~ fill lAMe MORTGAGE SERVICES MORTGAGE LOAN STATEMENT RETAIN THIS PORTION FOR YOUR RECORDS STATEMENT DATE LOAN NUMBER 08/16/05 0084993765 PROPERTY ADDRESS 11 KELLER STREET MECHANICS BURG PA 17055 KAY F HODVER 11 EAST KELLER STREET MECHANICSBURG PA 17055-3827 '11111I11111I111I'1'11'1'11.".111111.'." 111'.111111. 111111I' 20H5 Thinking About Refinancing? For information. please call toll-free (800) 325-1493 ~,.._.::'ft\~-,';r.:<imIIID," ~ II ""f;-~"'"I~5f,~""'-"''"'.h''Il'""'"''''''-''''':;1'I''' ~~.;@iIlY.""." """'~~~.';"~>f''';{''';;'''~''f'~>;::i~.''. ""~,~.,, (I".'tl")'''''I;;';;( . ..' . '~ui.,. :~\ I'!~'" -'-~. i .'''iIii'fH'','. ......f " ft;~ ,~dl,jt:~-:- ;€~J. '~i,vj i::;,' ~ ~-;;,;.~~, i fif~ ~:~.~'" ~.'.".~.?"_.'.'..... ;.'~."... ..,.....,.......i'J.t:I:...";;...~..,.::,.'.".'.:..~.).' ;,;..~.ill.~\i.r,.~.....,...-- ..:......,.......... '." ...~ '..".... i~{:.>.. '.. . ~ _........~. ". -. ,.. .'" :il..l,;"."'....",,1I.4... .>l,\jcoll''''''.''_'';;~~,likd'''''",oj',!\,o,,,,,.....,..:Jt, =."., '.,'." ~.. _,~,_~,''''_ ,,"_, _.. .,,'0 (For Payment Due; 09/01/05) Suspense Balance: Total Amount Past Due; Payment Due on 09/01/05 Expenses Paid by AMC: Unpaid Late Charges; Other Fees & Charges: Total ExpenseslFees Due: Total Amount Due: $.00 $.00 $681.66 Interest Rate: Monthly Payment Escrow; Insurance Products/Misc: Monthly Total; 6.90000\ $681. 66 $.00 $.00 $681. 66 Principal Balance: Escrow Balance: $102,427.77 $.00 $.00 $.00 $.00 $.00 Next Monthly Payment Change Date; Amounts Paid Year-To-Date Principal: Interest: Late Charges: Hazard Insurance: Taxes/Liens; $723.10 $4,730.52 $.00 $.00 $.00 $681.66 09/01/06 To avoid late charges of $40.90 we must receive your payment by 09/16/05 during business hours. Visit www.mvamcloan.com. ; "1';~.G:;n!(;g:~Zg1!!nt!;~:~::t)!iiJZ:].~~:li.fl.,:rfJI::~l~\1:!ti~.f4..I_'Ii..Iif~~rf. DATE DESCRIPTION AMOUNT PRINCIPAL INTEREST ESCROW INSURANCE LATE CHARGES/ SUSPENSE PRODUCTS/MISC CORP ADVIFEES 08-15 PMT 08/01/05 $681.66 $92.17 $589.49 rId\{ 005-06 PERSONAL TAX NOTICE ** SCHOOL ** JULY 1 2005 MECHANICSBURG AREA SCHOOL DISTRI :~t"_ C:ri::-'.i::.'_~ ""''-f;';'~,'' "'. ;:lLL Cl 2317 BARRY L HECKARD SR 605 SOMERSET DR MECHANICSBURG PA 17055 PHONE: 717-766-6205 CLOSED NOV 8 DEC 31 SEPT 12-16 JULY-AUG TUES&THURS 10-4PM WED 5-7 SEPT-DEC TUES 10-4PM WED 5-7PM S.CH pic 10 4.90: 5.00: 5.50: SCH RES 10 .<1 4.90: 5.00; 5.5d .",r '.;,;, 'DISCOUNT ,FACE PENALTY I I .':'i::! ,;~.: j[) i.; 4.Vrf; ;~S AUG OCT DEC 9.80 10.00 11.00 HOOVER, KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 IF UNPAID BY 12/15/05 TAXES WILL BE TURNED OVER TO DELINQUENT COLLECTOR. ACCT # 016-0012677 SS# 195-32-1773 ~rJ~\l~}~i:~Cl;J-~i;;:'!:;Jti:~~:"'i:,"::--,))~,f;~:iWi:,iif:_~;\':;j:~(r;it~'.~f:jfj';li'l.'~~;~W,~iN--l'~;'i~''1;'):~{Jf;;j:)~'!--~:~)~1~~~\ii?:,rj\;TW~j},'~~~~ Dl!: A:tiL"I'NE"'T 0""cO R'REcT'CI'6 R"I"API' 'E'AL"' 'J 0 B TIT LEI S 90 DAY S FRO M D ATE 0 FBI L L ~LL 240-6365 OR 697~0371 EXT 6365 OR 532-7286 EXT 6365. AX\;"~C.!::"H Dft~TE ';J,~Lt C2 J05-06 PERSONAL TAX NOTICE ** SCHOOL ** JULY 1 2005 MECHANICSBURG AREA SCHOOL DISTRI i.; U-!~~Ct<~,', ~-'!j,'::'.',,~',;J~J." 2317 BARRY L HECKARD SR 605 SOMERSET DR MECHANICSBURG PA 17055 PHONE: 717-766-6205 rg',~,,,J?IC ;11;' r~~p'RES',~.I..$G.~:1 4.901 ..... 4.9b! 5.00! 5.001 5.50; 5.50: CLOSED NOV 8 DEC 31 SEPT 12-16 JULY-AUG TUES&THURS 10-4PM WED 5-7 SEPT-DEC TUES 10-4PM WED 5-7PM P;.;,{ T!-HS J~,M,[)~IH'r U9.80 10.00 11.00 IF UNPAID BY 12/15/05 TAXES WILL BE TURNED OVER TO DELINQUENT COLLECTOR. ACCT # 016-0012677 SS# 195-32-1773 /'jr~\\tff(r~~~j~'\~lV!1~B~i~l~~i4:!~;~~~~~{~j~~!'f~;~ 0 B TIT LEI S 90 DAY S FRO M D ATE 0 FBI L L ILL 240-6365 OR 697-0371 EXT 6365 OR 532-7286 EXT 6365. HOOVER, KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 l . 2349 ** TAXPAYER COPY ** BARRY L HECKARD SR TAX COLLECTOR 605 SOMERSET DRIVE *766-6205* MECHANICSBURG. PA 17055 CTL 16 12677 SSN 195-32-1773 HOOVER. KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 MAR-APR. TUES & THURS 10AM-4PM WED 5PM-7PM MAY-JUNE TUES 10-4PM WED 5PM-7PM OR CALL FOR APPT CLSD 3/10 AND ALL ELECTION DAY 1('1 ",,: ** TAX COLLECTOR COPY ** BARRY L HECKARD SR TAX COLLECTOR 605 SOMERSET DRIVE *766-6205* MECHANICSBURG. PA 17055 CTL 16 12677 SSN 195-32-1773 HOOVER. KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 MAR-APR. TUES & THURS 10AM-4PM WED 5PM-7PM MAY-JUNE TUES 10-4PM WED 5PM-7PM OR CALL FOR APPT CLSD 3/10 AND ALL ELECTION DAY BILL DATE 3/01/2005 BILL NO 2349 2005 PERSONAL TAX NOTICE COUNTY OF CUMBERLAND BOROUGH OF MECHANICSBURG UNPAID TAXES SUBMITTED TO DELINQUENT COlL 12/15/05 CNTY pic MOO pic 9.80 2.0% 10.0% DISCOUNT 2.0% 10.0% 3/0112005 TO 4/30/2005 BILL DATE 3/01/2005 5.00 5.00 10.00 FACE 5/01/2005 TO 6/30/2005 BILL NO 5.50 5.50 11.00 PENALTY AFTER 6/30/2005 2349 2005 PERSONAL TAX NOTICE COUNTY OF CUMBERLAND BOROUGH OF MECHANICSBURG UNPAID TAXES SUBMITTED TO DELINQUENT COLL 12/15/05 5.00000 5.00000 CNTY pic MUN pic 9.00 2.0% 10.0% DI$COllNr 2.0% 10.0% 3/01/2005 TO 4/30/2005 5.00 5.00 1 rACE 5/01/2005 TO 6/30/2005 5 50 5.50 11.{)l) N:NA[TY AFTER 6/30/2005 l, . WEST SHORE TAX BUREAU PHONE: 717-761-4900 WEB SITE: ~~WJ:'L\o;Y~~S'mB/JJ1G -.- rC{11rn enveiope and the appropriate mailing labels to file this Retum FINAL EARNED INCOME TAX RETURN CALENDAR YEAR I 2005 PLEASE FILE THIS RETURN In' APmL15TH EVEN IF NO TAX IS DUE OR IF IT HAS ALL BEEN WlTHHEto **********AIJTO**3-DIGIT ]73 ,"".",...,.."..,.,.."".,..,.,.. .",.. .".. III .1'. .,.",. III HOOVER KAY F 512 EL DORADO DR RED LION, PA ] 7356-8700 YQUMUST COMPLETE r=:> 1. Gross Eamings Enclose W-2 2. Allowable Non-Reimbursed E Statement of expenses (PA Form 3. Taxable Earnings (Line] m 1099's and supporting docume 4. Net Loss (Use Line 8 for any NRK-l NOTE: PA Schedule 5. Subtotal (Line 3 minus Line 6. Net Profits (Use Line 4 for N and/or NRK-] 7. TOTAL EARNED INCOME 8. Tax Liability Line 7 multipli 9. Quarterly Estimated Paymen 10. Eamed Income Tax Withheld II. Credit from last year 12. Miscellaneous Credits Please Tax Credit or Credit for Philade 13. TOTAL of 9 + IO + II + 12 14. REFUND/CREDIT Subtract riO REFUNDS OR CREDITS L 15. TAX DUE If Line 8 is greater j-\.1VIClUNTS LESS TH/\ N $1,01 16. Interest + Penalty (1 % per m 17. TOTAL AMOUNT DUE (Lin RefCl-ence #T/P A: 377419 Reference # TIP B: MUNICIPALITY: MECIIANICSlHrnG BORO 061 FULL YEAR RESIDENT YES () NO ( ) ~0>:S" A husdand anqwifemayboth fileonthis form"howeve~', :PdGWSrl tax calcul'\tions mustbe repor,ted mseparatecol~ns.Joiilt filing (combining income or expenses) is not permitted. . .., " .,.... .., , Taxpayer A SS# /fJ5"- 3.2 - 1773 Taxpayer A c Name TaxpayerB -Name Taxpayer B SS# KAYF 's, 1099's, or explain other income I. /1// &/ff. (9 mployee Business Expenses Include detailed 2. sUE-I, UE-2 and all supporting documents) intiS Line 2) Audit may be required if all W-2's. 3. nts are not attached or other income is not explained Net Profits) Attach PA Schedules C, F, RK-I and/or 4. . C-F Reconciliation is not acceptable. 4) IF LESS THAN ZERO - ENTER ZEJ<U 5. et Losses) Include PA Schedules C, F, RK-I 6. . SUBJECT TO THIS TAX (Line 5 plus Line 6) 7. /L//4,k",;9 ed by tax rate / '7 (See back of Return for tax rates) 8. ..2. t../ CI' '~J-.2... ts 9. as per attached W-2's 10. ..:l..1. t... 3 I II. see Instructions for calculating Out-Of-State 12. Iphia Tax Withheld, ,,1- J.. f" 3 7 13. Line 8 from Line 13 14. ESS THAN $1,00 ( ) Credit to next year l ) Refund I 4, I ~- than Line 13 - subtract Line 13 from Line 8 IS. ) NEED NOT BE PAlO onth after April 15th) 16. e 15 + Line 16) ]7. ATTACH APPROPRIATE COPIES OF STATE SCHEDULES AND/OR ALL W-2'S Signature Taxpayer A .! ,i.} , n::c'~<;; !,\',',BL.F TO \','1::S1' ~;l-lD;:ET-~\ Br'nl',\L, .\ FEE i.I ,;-,'\.i'{ ',,' ~:T ;;r; : f\,;(,F,L' Fr;p ;~F. (l:P\i),; ['.~J;;' I.', I declare uuder penalties of perjury that I have examined this return and to the best of my knowledge and helief, it is a true, aeeurate and complete return. Signature Taxpayer n Date Occupation E-Mail Daytime Telephone Date Occupation E-Mail Daytime Telephone ~ . WOLF & WOLF PHONE 717-241-4436 ATTORNEYS AT LAw 10 WEST HIGH STREET CARuSLE, PENNSYLVANIA 17013 wolfandwolf@earthlink.net STACY B. WOLF NATHAN C. WOLF FACSIMILE 717-241-4437 September 20, 2006 Pa Department Of Revenue Bureau of Individual Taxes Inheritance Tax Division P.O. Box 280601 lIarrisburg,Pll 17128-0601 Re: Estate of Kay F. lIoover Docket No.: 21-05-0818 Date of Death: 8/12/2005 Dear Sir or Madam: I represent the Executor, W. Paul Irvin, in the settlement of the above-referenced estate. Letters of Administration were granted on September 14, 2006, by the Register of Wills of Gnnberland Q:mnty. We are aware that the inheritance tax return was due on April 12, 2006, but we have just completed the inheritance tax return. Attached is the return filed with the Register of Wills, for which we believe no tax is due. Included with the return is supporting documentation of assets and liabilities of the estate. Should you require any further information, please do not hesitate to contact this office. Thank you in advance for your assistance in this regard. cc: W. Paul Irvin (w/enc.) '-.J 15056051058 REV-1500 EX (06-05) PA Department of Revenue *' Bureau of Individual Taxes . PO BOX 280601 . Harrisburg, PA 17128-0601 ENTER DECEDENT INFORMATION BELOW Social Number Date of Death OFFICIAL USE ONLY (;()u.~'X Code Year INHERITANCE TAX RETURN RESIDENT DECEDENT File Number 21 05 0818 Date of Birth 08/12/2005 09/14/1942 Decedent's Last Name Hoover Decedent's First Name MI Kay F (If Applicable) Enter Surviving Spouse's Infonnation Below Last Name ~p<JU~I:!'~~cil:ll~eclJ~ityf'JlJrrl~er First Name MI THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS FILL IN APPROPRIATE OVALS BELOW ~. 1. Original Return c:'.) 2. Supplemental Return c:::iI 3. Remainder Return (date of death prior to 12-13-82) 5. Federal Estate Tax Return Required C::;:) 4. Limited Estate c:::iI C::;:) c:::iI 4a. Future Interest Compromise (date of death after 12-12-82) 7. Decedent Maintained a Living Trust (Attach Copy of Trust) <::::::;} 10. Spousal Poverty Credit (date of death C::;:) 11. Election to tax under Sec. 9113(A) between 12-31-91 and 1-1-95) (Attach Sch. 0) CORRESPONDENT - THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO: Name [)aytirrle"Tell:!p~()nel\lurrl~l:!r .. 6. Decedent Died Testate (Attach Copy of Will) 9. Litigation Proceeds Received 8. Total Number of Safe Deposit Boxes C::;:) Nathan C. Wolf (717) 241-4436 Wolf & Wolf Firm Name REGISTER OF WILLS USE ONLY First line of address 10 West High Street Second line of address City or Post Office Carlisle State ZIP Code DATE FILED PA 17013-2922 Correspondent's e-mail address:nathancwolf@earthlink.net Under penalties of perjury, I declare that I have examined this retum, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge. SIGNATURE OF PER FILING RETURN ADDRESS 10 West Hi , PA 17013-2922 PLEASE USE ORIGINAL FORM ONLY L 15056051058 Side 1 15056051058 ~ '-.J 15056052059 REV-1500 EX Decedent's Name: RECAPITULATION Kay F Hoover 1. Real estate (Schedule A). ............ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 1. 2. Stocks and Bonds (Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 2. 3. Closely Held Corporation, Partnership or Sole-Proprietorship (Schedule C) . . . .. 3. 4. Mortgages & Notes Receivable (Schedule D). . . . . . . . . . . . . . . . . . . . . . . . . . . .. 4. 5. Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) . . . . . . .. 5. 6. Jointly Owned Property (Schedule F) c} Separate Billing Requested . . . . . .. 6. 7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G) C} Separate Billing Requested.. . . . . .. 7. 8. Total Gross Assets (total Lines 1-7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .. 8. 9. Funeral Expenses & Administrative Costs (Schedule H). . . . . . . . . . . . . . . . . . . .. 9. 10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I). . . . . . . . . . . . . . . . 10. 11. Total Deductions (total Lines 9 & 10). . .. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11. 12. Net Value of Estate (Line 8 minus Line 11) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12. 13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) . . . . . . . . . . . . . . . . . . . . . . . . 13. 14. Net Value Subject to Tax (Line 12 minus Line . . . . . . . . . . . . . . . . . . . . . . . . 14. TAX INSTRUCTIONS FOR APPLICABLE RATES 15. Amount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116 (a)(1.2) X .0_ 16. Amount of Line 14 taxable at lineal rate X.O 45 17. Amount of Line 14 taxable at sibling rate X .12 18. Amount of Line 14 taxable at collateral rate X. 15 0.00 15. 0.00 16. 0.00 17. 0.00 18. 19. TAX DUE. . . . . . . . . . .. . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . .. . 19. 20. FILL IN THE OVAL IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT L 15056052059 Side 2 Decedent's Social 195-32-1773 15056052059 Number 104,000.00 0.00 0.00 0.00 8,132.20 996.34 113,128.54 9,449.37 103,353.05 112,802.42 -326.12 0.00 0.00 0.00 0.00 0.00 0.00 .> .-J REV-1500 EX Page 3 . fill' Num!?!c "".""'_,_, '''''''''''' :0818 Decedent's Complete Address: DECEDENT'S NAME Kay F Hoover STREET ADDRESS 11 East Keller Street DECEDENT'S SOCIAL SECURITY NUMBER 195-32-1773 CITY Mechanicsburg STATE PA ZIP 17055 Tax Payments and Credits: 1. Tax Due (Page 2 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount (1) 0.00 44.84 3. InteresUPenalty if applicable D. Interest E. Penalty Total Credits (A + B + C ) (2) 44.84 TotallnteresUPenalty ( D + E ) (3) 4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT. Fill in oval on Page 2, Line 20 to request a refund. (4) 5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. A. Enter the interest on the tax due. (5) (5A) (5B) -44.84 B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1. Did decedent make a transfer and: Yes No a. retain the use or income of the property transferred;.......................................................................................... 0 !iI b. retain the right to designate who shall use the property transferred or its income; ............................................ 0 !iI c. retain a reversionary interes~ or.......................................................................................................................... 0 [iJ d. receive the promise for life of either payments, benefits or care? ...................................................................... 0 Ii] 2. If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? .............................................................................................................. 0 !iI 3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............. 0 !iI 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ !iI 0 IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN. For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is three (3) percent [72 P.S. 99116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is zero (0) percent [72 P.S. 99116 (a) (1.1) (ii)]. The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still 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 from a 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 zero (0) percent [72 P.S. 99116(a)(1.2)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is four and one-half (4.5) percent, except as noted in 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use ofthe decedent's siblings is twelve (12) percent [72 P.S. 99116(a)(1.3)]. 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 adoption. . RE~-1502 EX+ (6-9. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE A REAL ESTATE ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 All real property owned solely or as a tenant In common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which Is joinUy-owned wIth right of survivorshIp must be disclosed on Schedule F. ITEM NUMBER 1. DESCRIPTION VALUE AT DATE OF DEATH 11 East Keller Street 104,000.00 (Value per appraisal on December 22, 2005 - Attached) TOTAL (Also enter on line 1, Recapitulation) $ (If more space is needed, insert addnional sheets of the same size) 104,000.00 RE~-1508 EX+ (6-98) *' COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 ITEM NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with right of survivorship must be disclosed on SChedule F. DESCRIPTION VALUE AT DATE OF DEATH 1 2002 Mercury Sable (Kelley Blue Book Estimated Value Attached) 5,180.00 812.00 2 Value of Personal Property sold 3 Miscellaneous Amounts received by Estate 736.20 4 2005 IRS Tax refund 1,404.00 TOTAL (Also enter on line 5, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 8,132.20 RE;'-15D9 EX+ (6-98* COMMONV\lEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Kay F. Hoover SCHEDULE F JOINTlY-OWNED PROPERTY FILE NUMBER 2105-0818 If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME A. William P. Irvin B. c. JOINTLY-OWNED PROPERTY: ADDRESS 512 EI Dorado Drive Red Lion, PA 17356 RELATIONSHIP TO DECEDENT Son (Child) LETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH ITEM FOR JOINT MADE INCLUDE NAME OF FINANCIAL INSTITUTION AND BANK ACCOUNT NUMBER OR SIMILAR DATE OF DEATH DECO'S VALUE OF NUMBER TENANT JOINT IDENTIFYING NUMBER. ATTACH DEED FOR JOINTLY-liELD REAL ESTATE. VALUE OF ASSET INTEREST DECEDENTS INTEREST 1. A. 09106/88 Citizens Bank Checking Account 1,992.68 996.34 50 TOTAL (Also enter on line 6, Recapitulation) $ 996.34 (If more space is needed, insert additional sheets of the same size) RE~-1510 EX+ (6-98* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 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. DESCRIPTION OF PROPERTY ITEM INClUOE THE NAME OF THE TRANSfEREE, THEIR RELATIONSHIP TO DECEDENT AND DATE OF DEATH % OF DECD'S EXCLUSION TAXABLE NUMBER THE CATE OF TRANSfER. ATTACH A COPY OF THE DEED FOR REAl ESTATE. VALUE OF ASSET INTEREST (IF APPLICABlE) VALUE 1. Empire Blue Cross Retirement Plan 12,005.28 100 12,005.28 0.00 TOTAL (Also enter on line 7 Recapitulation) $ 0.00 (If more space is needed, insert additional sheets of the same size) R~V-1511 EX+ (12-99* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 Debts of decedent must be reported on Schedule L ITEM NUMBER A. DESCRIPTION AMOUNT 1. FUNERAL EXPENSES: Myers Funeral Home, Mechanicsburg, PA 17055 (including fees for cremation to Con-O-Lite - arranged through Myers Funeral Home) 5,511.00 B. ADMINISTRATIVE COSTS: 1. Personal Representative's Commissions Name of Personal Representative(s) William P. Irvin Social Security Number(s)/EIN Number of Personal Representative(s) 187-52-0917 Street Address 512 EI Dorado Drive City Red Lion State PA Zip 17356 Year(s) Commission Paid: 2. Attomey Fees 1,500.00 3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City . State ,Zip Relationship of Claimant to Decedent 4. Probate Fees 5. Accountant's Fees 6. Tax Retum Preparer's Fees 7. Baren Limppo (Trash Hauling) 8 Safeco Car Insurance (Premium paid until auto sold) 9 The Sentinel - Legal Advertising 10 Cumberland Law Joumal- Legal Advertising 11 Misc expenses related to sale of residence 254.00 75.00 75.00 213.81 173.33 75.00 1,572.23 TOTAL (Also enter on line 9, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 9,449.37 RE:-1512 EX+ (12-03) '* COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF Kay F. Hoover FILE NUMBER 2105-0818 Report debts Incurred by the decedent prior to death which remained unpaid as of the date of death, including unrelmbursed medical expenses. ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. AMC Mortgage Services - Account 0084993765 102,427.77 167.23 2 United Water of Pennsylvania 3 Pennsylvania Power & Light 78.03 4 Borough of Mechanicsburg (Sewer & Refuse) 175.64 5 UGI Utilities 249.84 6 Westfield Group - Homeowner's Insurance 196.75 7 Mechanicsburg Borough/Cumberland County Personal Tax 11.00 8 Mechanicsburg School District Personal Tax 11.00 9 West Shore Tax Bureau 2004 Personal Tax Payment 21.64 10 West Shore Tax Bureau 2005 Earned Income Tax 14.15 TOTAL (Also enter on line 10, Recapitulation) $ (If more space is needed, insert additional sheets of the same size) 103,353.05 ~ J I I 11 '1 j , I I I f ~ ~ I' 12/2912005 Larry Statewide Mortgage Associates. lne. 1271 Eisenhower Soufevard Harrisburg. PA 17111 FIe Number: BOS12214 In accordance with your request. I have personally inspected and appraised the real property at: 11 Keller SlIeet East Mechanlcsburg. PA 17055 The purpal.e of this appraisal is to estimate the market vatue of the subject property, as improved. The property rights appraised are the fee simple interest in the site .and Improvements. 11'1 my opinion, the estimated market value of the property as of December 22, 200S is: $104,000 One Hundred Four Thousand Dul.lats The attached report contains the description. analysis and supportive data for the conclusions, flna.l estimate of value, descriptive photographs, limiting conditions and appropriate certifications. Respectfully Submitted. Leon D. Gerlach, MSA, MFLA. GM CeRA Pa Cenlfied General Real Estate Appraiser CerlJficalion Number GA.OOO368.L 305 West Shady lane, Enola. PA 17025.2240 Phone 717~132.5052 Fax 717.732.6646 email: gerlachl@verizon,Mel ,"~~lley Blue Book - Private Party Pricing Report - Mercury, Sable .~ "" Kelley Ilue Book : THETRumo RESOURCE .....-.-....-...-....'"--..---- - - kbD.clI" 2002 Mercury Sable GS Sedan 4D BLUE BOOKi' PRIVATE PARTY VALUE Condition Value ----. ."......~......~................. .'.."". ::::::'7..;r~~ . '~.,,-:.~ Excellent $5,745 Good $5,180 r~'id U-l,tJ'-Db) .,f Fair $4,510 (Selected) Vehicle Details Engine: Transmission: Drivetrain: Mileage: V6 3.0 Liter Automatic FWD 89,500 Selected Standard Equipment Air Conditioning Power Door Locks Power Steering Tilt Wheel Power Windows Cruise Control AM/FM Stereo Dual Front Air Bags Selected Optional Equipment Single Compact Disc ABS (4-Wheel) Blue Book Private Party Value Private Party Value is what a buyer can expect to pay when buying a used car from a private party. The Private Party Value assumes the vehicle Is sold "As Is" and carries no warranty (other than the continuing factory warranty). The final sale price may vary depending on the vehicle's actual condition and local market conditions. This value may also be used to derive Fair Market Value for insurance and vehicle donation purposes. Vehicle Condition Ratings Excellent $5,745 "Excellent" condition means that the vehicle looks new, is in excellent mechanical condition and needs no reconditioning. This vehicle has never had any paint or body 'Nork and is free of rust. The vehicle has J clean title history and will pass a smog and safety inspection. The engine compartment is clean, with no fluid leaks and is free of any wear or viSible defects. The vehicle also has complete and verifiable service Page 1 of2 Close Window ){ , _ SENo-m P1UN'TER Find Out Now! Enter a VIN to get started: I Enter a VIN q...Dl!l advertisement Find OUI Nowl Enter a VIN Below to Get Started! I EntEr a VIN O~ The most trusted source of vehicle history information. cuel- HEFE T'-' LEARtJ t10l=E http://www.kbb.comlkblki.dlllkw.kc.ucp?kbb.PA;;P A133;& 17356&pop; 702391 &;;ucp;&5;ME;L 1 1/27/2006 DECEASED TAXPAYER'S COpy j .1 040 u.s. Individual Income Tax Return 2005/199\ IRS Use Only - Do not write or staple in this space. Label For the year Jan. 1-Dec. 31, 2005, or other tax year beginning , 2005, ending .20 OMB No. 1545-0074 L Your first name and initial Last name (DEC. 08/12/05) Your social security number (See instructions A KAY F lHOOVER 195 : 32 ! 1773 on page 16.) B If a joint return, spouse's first name and initial Last name Spouse's social security number E L : Use the IRS label. H Home address (number and street). If you have a P.O. box, see page 16. I Apt. no. You must enter Othe rwise, E 512 EL DORADO DR %WILLIAM P IRVIN A your SSN(s) above.A please print R City, town or post office, state, and ZIP code. II you have a loreign address, see page 16. Or type. E Checking a box below will not Presidential RED LION , PA 17356 change your tax or refund. Check only one box. Election Campaign ~ Check here if you, or your spouse if filing jointly, want $3 to go to this fund (see page 16) ... ~ D You D Souse Filing Status 1 D Single 4 X Head of household (with Qualifying person). If the Qualifying 2 D Married filing jointly (even if only one had income) person is a child but not your dependent, enter this child's 3 D Married filing separately. Enter spouse's SSN above name here. ~ and full name here. ... 5 D Quali in widower with de endent child see a e 17 6a 00 Yourself. If someone can claim you as a dependent, do not check box 6a ... ................... ....................... ~~~~Sa~~~~ed b D Spouse .................... --....................................................... ................. No. 01 children on Be who: C Dependents: (2) Dependent's social (3) Dependent's . lived with you relationship to (1) First name Last name security number you . did not live with you due to divorce or separation (see page 20) Exemptions 1 ANNA HENNINGER 207.03.7946 OTHER If more than four dependents ~~f:~t~~~~S a~~~~ 1 see page 19'. . Add numbers Q d Total number of exemotions claimed ........ ..... ....... .....n.. ...... ....n.... ......... ............ . . . . . . . . . . . . . . . . . ........... ~~~~nees~ Income 7 Wages, salaries, tips, etc. Attach Form(s) W-2 ......... ...... ...... ................... ...... ...... ........ ........... 7 14,148. Attach Form(s) Ba Taxable interest. Attach Schedule B if required ......... 8a W-2 here. Also b Tax-exempt interest. Do not include on line 8a :::::::::::::::::::::..:::::::::::..j..8b..j...................... attach Forms ga Ordinary dividends. Attach Schedule B if required .......................................... ............................... 9a W-2G and b Qualified dividends (see page 23) L9bJ 1099-R if tax ................................................... - __. w..~.__r.~_..._.___ was withheld. 10 Taxable refunds, credits, or offsets of state and local income taxes... .............. ......................... . ......... 10 11 Alimony received . . . . . . . . . . . . . . . . . . . . . . ....................... ................................. .................... ..... ...... .... 11 12 Business income or (loss). Attach Schedule C or C-EZ ........... ................... ..... ............ . .............. 12 If you did not 13 Capital gain or (loss). Attach Schedule D if required. If not required, check here ~ D 13 get a W-2, ..................... see page 22. 14 Other gains or (losses). Attach Form 4797 .... ........... ............. ..................................................... 14 15a IRA distributions ..................... ti:J I b Taxable amount (see page 25) 15b Enclose, but do 16a Pensions and annuities b Taxable amount (see page 25) 16b 2,414. not attach, any ............ 16a payment. Also, 17 Rental real estate, royalties, partnerships, S corporations, trusts, etc. Attach Schedule E ........................ 17 please use 18 Farm income or (Joss). Attach Schedule F ..................................................... . ............... ............. 18 Form 1040-V. 19 Unemployment compensation 19 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .......... ......................... .. ............. ............ 20a Social security benefits ............ I 20a , I b Taxable amount (see page 27) 20b 21 Other income. List type and amount (see page 29) SEE STATEMENT 1 21 o. 22 Add the amounts in the far rinht column for lines 7throuoh 21. This is vour total income ....... ... 22 16,562. 23 Educator expenses (see page 29) ............................................. 23 Adjusted 24 Certain business expenses of reservists, perfonning artists, and fee-basis govemment 24 officials. Attach Form 2106 or 2106-EZ .... ............... ................... .... ...... Gross 25 Health savings account deduction. Attach Form BBB9 ...... .. ........ .... 25 Income 26 Moving expenses. Attach Form 3903 . . . . . . . . . . . . . . .............. ........ ...... 26 27 One-half of self-employment tax. Attach Schedule SE ..... ...... ..... ..... 27 28 Self-employed SEP, SIMPLE, and Qualified plans .. .. ............ ........ 28 29 Self-employed health insurance deduction (see page 30) .............. 29 30 Penalty on early withdrawal of savings ... ........... ... ... ........ . . . . . . . . . . . 30 31a Alimony paid b Recipient's SSN .. 31a 32 IRA deduction (see page 31) ........... ......................... . ....... ....... 32 33 Student loan interest deduction (see page 33) 33 34 Tuition and fees deduction (see page 34) ......................................... 34 35 Domestic prOduction activities deduction. Attach Form B903 ....... 35 36 Add lines 23 th rough 31 a and 32 lh rough 35 ........ ............................ ......... ........ ..... ............ 36 510001 16,562 11-05.05 37 Subtract line 36 from line 22. This is vour adiusted nross income .... ... 37 . LHA For Disclosure, Privacy Act, and Paperwork Reduction Act Notice, see page 78. Form 1 040 (2005) Form 1040(2005) KAY F HOOVER 195-32-1773 Page 2 Tex and 38 Amount from line 37 (adjusted gross income) .................................................... ............. ...... o . . . . . . . . . . . 38 16,562. Credits 39a Check {D You were born before January 2,1941, D Blind.} Total boxes I Standard l if: D Spouse was born before January 2,1941, D Blind. checked ... ... 39a Deduction for - . People who b If your spouse Itemizes on a separate retum or you were a dual-status alien, see page 35 and check here .... ... 39b D checked any 40 Itemized deductions (from Schedule A) or your standard deduction (see left margin) 40 7,300. box on line 39a ................. ......... ..... or 39b or who 41 Subtract line 40 from line 38 41 9,262. can be claimed .......................................................................................... ..... ........... as a dependent. 42 If line 38 is over $109.475, or you provided housing to a person displaced by Hurricane Katrina, see page 37. Otherwise, multiply $3,200 by the total number of exemptions claimed on line 6d ...... ................. 42 6,400. 43 Taxable income. Subtract line 42 from line 41. If line 42 is more than line 41, enter -D- ................................. 43 2,862. . All others: 44 Tax. Check if any tax is from: a D Form(s) 8814 b D Form 4972.............. ..................................... 44 286. Single or 45 Alternative minimum tax. Attach Form 6251 45 Married filing ................................................................................ ...... separately t 46 Add lines 44 and 45.............................................................. ... 46 286. $5,000 ......................................... ....... Married filing 47 Foreign tax credit. Attach Form 1116 if required ...................... .... ........... 47 join~y or 48 Credit for child and dependent care expenses. Attach Form 2441 ..,............... 48 Qualifying widow(er), 49 Credit for the elderly or the disabled. Attach Schedule R ........... ......... .......... 49 $10,000 50 Education credits. Attach Form 8863 50 ...................................................... Head of 51 Retirement savings contributions credit. Attach Form 8880 51 hOllsehold, ........................ $7,300 52 Child tax credit (see page 41). Attach Form 8901 if required 52 ......................... 53 Adoption credit. Attach Form 8839 ..................................................... 53 54 Credits from: a D Form 8396 b D Form 8859.............. 54 55 Other credits. Check applicable box(es): a D Form 3800 b o Form 8801 c DForm ...... 55 56 Add lines 47 through 55. These are yourtotaf credits .......................................................................... .. 56 57 Subtract line 56 from line 46. If line 56 is more than line 46 enter -0- .............. ................................ .... ... 57 286. Other 5B Self-employment tax. Attach Schedule SE ...................................................... . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 58 Taxes 59 Social security and Medicare tax on tip income not reported to employer. Attach Form 4137 ........................... 59 60 Additional tax on IRAs, other qualified retirement plans, etc. Attach Form 5329 if required .............. ............... 60 61 Advance earned income credit payments from Form(s) W-2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .... .............. ......... ..... 61 62 Household employment taxes. Attach Schedule H ............ ............................... ...... ....... 62 63 Add lines 57 through 62. This is yourtotaf lax ...................................... .............. . . . . . . . . . . . . . . . . . . ....... ~ 63 286. Payments 64 Federal income lax withheld from Forms W-2 and 1099 ............................ 64 1,690. 65 2005 estimated tax payments and amount applied from 2004 return .. ......... 65 If you have 66: ~~~~::a:':::~~:~~i~:~:~~t;~~":'.:.: ......~.. i ..~~~. i........ -........................ 66a a qualifying child, attach Schedule EIC. 67 Excess social security and tier 1 RRTA tax withheld (see page 59) 67 ........... 68 Additional child tax credit. Attach Form 8812 .. . .. .. ...... ..... ... .. . ..... 68 69 Amount paid with request for extension to file (see page 59) ........................ 69 70 Payments from: a DForm 2439 b DForm4136 c 0 Form 8885 70 71 Add lines 64. 65, 66a and 67 throuoh 70. These are vour Iota I oavments ....... ..................... ...... "".. ~ 71 1,690. Refund 72 If line 71 is more than line 63, subtract line 63 from line 71. This is the amount you overpaid................... 72 1,404. Direct 73a Amount of line 72 YOU want refunded 10 you .................................................... ~ 73a 1,404. deposit? ............ ........... .... See page 59 ... Routing I ,... 0 D Accoun,t r and fill in 73b, b number C Type: Checldng &1.,;ngs ... d number 73c, and 73d. 74 Amount of line 72 you want aoolied to your 2006 estimated lax ........ ... 74 Amount 75 Amounl you owe. Subtract line 71 from line 63. For details on how to pay, see Pjge 60 r'" . . . . . . . . . . . . . . . . ..... ... 75 You Owe 76 Estimated tax nenaltv (see oaoe 60\ ....................... ............................ 76 Third Party Do you want to allow another person to discuss this return wilh the IRS (see page 61)? [X] Yes. Complete the following. D No Designee ~~ee's", PRE PARER ~hone... ~~;;;~~~'~?~ntification ~ Sign Under penalties of pe~ury, I declare that I have examined this retum and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is baSed on all Information of which preparer has any knowledge. Here Your signature Date Your occupation Daytime phone number Joint retum? ~ See page 17. Keep a copy Spouse's signature. If a joint retum, both must sign. Date for your records. Preparer's SSN or PTiN Paid Preparer's ..... . " ~ --A /': / ~. Preparer' s signature ~/?<---:ec-.~~ (..c' Y'Z.a:.-L.-. c;/ 'Af! Use Only Firm's name(or,,~'.. KUHN & DOVIAK PC yoursifself-e'1l:..--_/ 1402 MT ROSE AVE 510002 ployed), address, 11-05-05 and ZIP code YORK PA 17403-2908 P00173765 20:0533459 Phone n07 1 7 - 8 4 6 - 4 5 0 2 Myers Funeral Home, Inc. Boyd L. Myers Jr., Supervisor 37 East Main Street Mechanicsburg, Pennsylvania 17055 (717) 766-3421 Fax (717) 795-7291 A standard of excellence in Central Pennsylvania since 1910 Saturday, September 3, 2005 .. Mr. William Paul Irvin 512 Eldorado Drive Red Lion, PA 17356 Dear Mr. Irvin, Thank you for selecting our funeral home to provide services for your family during your bereavement. I hope that you found our services to be of the highest standards and that they met your needs and those of your family and friends. The following is a summary of the service charges as previously explained and provided in written form on the services for: Kav F. Hoover r $7,156.00 1,645.00 1,000.00 $4,511.00 c:: fJ. - Credits Granted: $1,645.0 Package Price Discount f-l'-- ,,'V'\ --.}- J .5"11/ ;(..v..1 Inlere,' allhe ra'e 011.5 % per monlh (18 % per annum) w;JJ be added 'A balance ato d:.. If there are any questions or concerns that remain unanswered, please call me. h/~ SUMMARY OF EXPENSES TOTAL OF SERVICE RENDERED LESS: Credits granted LESS: Total Payments CURRENT BALANCE . WoIf & WoIf, Attorneys At Law 10 West High Street Carlisle, P A 17013 Date: 9/20/2006 W. Paul Irvin 512 El Dorado Drive Red Lion, P A 17356 Regarding: Invoice No: Hoover, Kay F. (Estate of) 1036 Services Rendered Date Staff Description Hours Rate Charges 9/09/2005 NCW Draft ~te documents and open estate, including 1.20 $140.00 $168.00 renunc.IatJ.ons 9/20/2005 NCW Conference with Paul re: estate matters 1.00 $140.00 $140.00 1/09/2006 NCW Draft deed and communicate with lender re:short salel.50 $140.00 $210.00 along with buyer's agent for sale 4/09/2006 NCW Review docs from levins - e-mail to Paul 0.50 $140.00 $70.00 7/30/2006 NCW Prepare inheritance tax return 3.50 $140.00 $490.00 8/07/2006 NCW Conference with Paul re: Inheritance Tax Return 2.30 $140.00 $322.00 8/15/2006 NCW Review docs from Paul- edit and finalize inheritance 0.80 $140.00 $112.00 tax return Fee Subtotal Adjustments to Fees $1,512.00 $-12.00 Total Fees $1,500.00 RECEIPT FOR PAYMENT ------------------- ------------------- * DUPLICATE * GLENDA FARNER STRASBAUGH Cumberland County - Register Of Wills One Courthouse Square Carlisle, PA 17G13 Receipt Date: Receipt Time: Receipt No.: 9/14/2005 08:27:12 1041905 HOOVER KAY F 2005-00818 WILLIAM P IRVIN RSK ------------------------ Receipt Distribution -------------___________ Fee/Tax Description Payment Amount Payee Name Estate File No. : Paid By Remarks: PETITION LTRS ADM RENUNCIATION SHORT CERTIFICATE JCP FEE AUTOMATION FEE Check# 7353 Total Received......... 210.00 5.00 24.00 10.00 5.00 ---------------- $254.00 $254.00 CUMBERLAND COUNTY GENERAL FU CUMBERLAND COUNTY GENERAL FU CUMBERLAND COUNTY GENERAL FU BUREAU OF RECEIPTS & CNTR M. CUMBERLAND COUNTY GENERAL FU KAY F HOOVER (ESTATE) C/O WILLIAM P IRVIN 512 EL DORADO DR RED LION PA 17356 KUHN & DOVIAK, PC 1402 MT ROSE AVE YORK PA 17403-2908 Phone (717) 846-4502 PROFESSIONAL SERVICES 2005 ESTATE TAX RETURNS -IRS & PA Total INVOICE DATE NUMBER 8/9/2006 2009247 AMOUNT 75.00 $75.00 pel ~-//-06 c::~ rJ :3 7'7 3 C'?-v1 . . DETACH AND RETURN THIS PORTION WITH YOUR PAYMENT THE SENTINEL - LEGAL Est K Hoover P.O. BOX 130. CARLISLE PA 17013 . . AD NUMBER CLASSO START DATE STOP DATE 293966 PUBLIC NOTICES 09/16/05 09/30/05 AD DESCRIPTION BILLING DATE TELEPHONE NUMBER ADMINISTRATOR'S NOTICE LETTERS OF 09/30/05 717-241-4436 ATTORNEY AT LAW NATHAN C. WOLF 37 S. HANOVER ST. SUITE 201 CARLISLE, PA 17013 1...11I.1111I......111111.1..1.1 20200000002939660000000000000002080000000173339 GROSS AMOUNT OF 208.00 DUE AFTER 10/30/05 TOTAL AMOUNT DUE 173.33 ENTER AMOUNT ENCLOSED /7 ?."5!.> CUMBERLAND LA ~V JOURNAL 32 SOUTH BEDFORD STREET CARLISLE, PA 17013 OCTOBER 7, 2005 Cumberland Law Journal is published every Friday by the Cumberland County Bar Association and is designated by the Court of Common Pleas as the official legal publication for Cumberland County and the legal newspaper for publication of legal notices. TO: Nathan C. Wolf, ESQUIRE RE: Kay F. Hoover, ESTATE Legal advertisements must be received by Friday Noon. All legal advertising must be paid in advance. Make all checks payable to: Cumberland Law Journal. --------------------------------------------------------------------- --------------------------------------------------------------------- Advertisement inserted on following dates: September 23, 30, October 7, 2005 Advertising Cost 75.00 $ 0.00 $ 0.00 $ 0.00 ------------- Proof of Publication Second Proof Request Payment received Total Amount Due $ 75.00 --------- -------- Payment received by ; .r., , I" . 1\ .. itl ., ./ {, " \ ,~ /j).-. 1\ / J(',r:( /; I" '_} \..i MORTGAGE LOAN STATEMENT RETAIN THIS PORTION FOR YOUR RECORDS STATEMENT DATE LOAN NUMBER 08/16/05 0084993765 PROPERTY ADDRESS 11 KELLER STREET MECHANICS BURG PA 17055 KAY F HOOVER 11 EAST KELLER STREET MECHANICSBURG PA 17055-3827 111111I11111I111I1111111111111.11111111.1111111111111111111111 20... Thinking About Refinancing? For information, please call toU-free (800) 325-1493 ~Wi~;~-.~''''\'.,,::;m'f~~: ~,i;i\r'~"'7fft\i:;ii"--T-a'''''';;''''''!1''''-'''-r~''''~i.fJi ~:.~_.<'.."....'..'.t~..:;;'..~"'.'.".. '~"."it.".:c''''''':'"::'l~~~%\~t"",,,JG,;!iI.l!l'.'''. e~.J:j~~~W~.4~,~~~al m~J.!;,L~,M.t.~i:lit~~~'~i~..r';Ui.:~~.;J:;J,;:;,~;,%~ ~~~ffi!;f~~'i~i~~,\{~l~~:,;,.\~.!~~~~;,~~)~;; (For Payment Due: 09/01/05) Suspense Balance: Total Amount Past Due: Payment Due on 09/01/05 Expenses Paid by AMC: Unpaid Late Charges: Other Fees & Charges: Total ExpenseslFees Due: $.00 $.00 $681.66 Interest Rate: Monthly Payment Escrow: Insurance Products/Misc: Monthly Total: 6.90000\ $681. 66 $.00 $.00 $681. 66 Principal Balance: Escrow Balance: $102,427.77 $.00 $.00 $.00 $.00 $.00 Next Monthly Payment Change Date: Amounts Paid Year-To-Date Principal: Interest: Late Charges: Hazard Insurance: Taxes/Liens: $723.10 $4,730.52 $.00 $.00 $.00 Total Amount Due: $681.66 09/01/06 To avoid late charges of $40.90 we must receive your payment by 09/16/05 during business hours. Visit www.mllamcloan.com. ~""""~l""''''':~''I-'''.I!''f''''''mu'''''.'''","''4:.'''''''_'''''''.''''''.'''I'..'-. ".'''. :.';t ~"..';#,'F...,,.,.,,.tI\.~"~~.'j)i;!~.~ ~I!..I1~~~< .~i~;~j'1lt~'3;r0":rrj' ;~l:ii;i!~~J~;i~~~U~~~f~~~~iJ'~~,:~~tJ.~,~,{t~l:~J):J'~':_:~,~~~it:';:~~:?~!i~~~tl~~~ll;iIi~.~~~i~:~f~~~,:~ DATE DESCRIPTION AMOUNT PRINCIPAL INTEREST ESCROW INSURANCE LATE CHARGES/ PRODUCTS/MISC CORP ADVIFEES SUSPENSE 08-15 PMT 08/01/05 $681. 66 $92.17 $589.49 rf\X 005-06 PERSONAL TAX NOTICE ** SCHOOL ** JULY 1 2005 MECHANICSBURG AREA SCHOOL DISTRI ~f:'_ c'!'-r:'~.';-.- ""l";~"" ",., Cl 2317 BARRY L HECKARD SR 605 SOMERSET DR MECHANICSBURG PA 17055 PHONE: 717-766-6205 CLOSED NOV 8 DEC 31 SEPT 12-16 JULY-AUG TUES&THURS 10-4PM WED 5-7 SEPT-DEC TUES 10-4PM WED 5-7PM S CH P / C 10 SCH RES 10 SCH OCC ~).'~r <c{. t'J ""r DISCOUNT FACE PENALTY I I Pi1.'{ nll:,S 'd 4. gO! 5.00i 5.50! ", 4.90: 5.00, 5.50' .AlJG & OCT & DEC IF UNPAID BY 12/15/05 TAXES WILL BE TURNED OVER TO DELINQUENT COLLECTOR. ACCT # 016-0012677 SS# 195-32-1773 D'i~rrW~~'~~~~~~'~'u~WE~~"tf~~JOB TITLE IS 90 DAYS FROM DATE OF BILL ~LL 240-6365 OR 697~0371 EXT 6365 OR 532-7286 EXT 6365. HOOVER, KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 tUCt" r:.!'l.n D:iffE ;\1RJ.-,~ C2 J05-06 PERSONAL TAX NOTICE ** SCHOOL ** JULY 1 2005 MECHANICSBURG AREA SCHOOL DISTRI .r :~!.W~Ct-;:::,; f'p,'f,',/-';U: -~-(!- 2317 BARRY L HECKARD SR 605 SOMERSET DR MECHANICSBURG PA 17055 PHONE: 717-766-6205 3cH-p!c" r L 0 ,;~,{. \'i<J] CLOSED NOV 8 DEC 31 SEPT 12-16 JULY-AUG TUES&THURS 10-4PM WED 5-7 SEPT-DEC TUES 10-4PM WED 5-7PM 4.90! 5.00' 5.50! i:icH; RE$:;~_li 10,,,,, '" "...".- 4.~ go! 5.00i 5.501 ~qfl Q~G ";.;,.p I ""!;~~- ! '%P . 10.00 11.00 ! . I IF UNPAID BY 12/15/05 TAXES WILL BE TURNED OVER TO DELINQUENT COLLECTOR. ACCT # 016-0012677 SS# 195-32-1773 J\i~'B;"t?f:r~,,,);i~a~~@'3W:~I:~J~i4;~;~W[ji'I'~ilr~~i~ 0 B TIT LEI S 90 DAY S FRO M D ATE 0 FBI L L ILL 240-6365 OR 697-0371 EXT 6365 OR 532-7286 EXT 6365. HOOVER, KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 . 2349 ** TAXPAYER COPY ** BARRY L HECKARD SR TAX COLLECTOR 605 SOMERSET DRIVE *766-6205* MECHANICSBURG, PA 17055 CTL SSN 16 12677 195-32-1773 HOOVER. KAY F. 11 E _ KELLER ST. MECHANICSBURG PA 17055 MAR-APR. TUES & THURS 10AM-4PM WED 5PM-7PM MAY-JUNE TUES 10-4PM WED 5PM-7PM OR CALL FOR APPT CLSD 3/10 AND ALL ELECTION DAY ;i , ~,~. (I . , I ** TAX COLLECTOR COpy ** BARRY L HECKARD SR TAX COLLECTOR 605 SOMERSET DRIVE *766-6205* MECHANICSBURG, PA 17055 cn SSN 16 12677 195-32-1773 HOOVER. KAY F. 11 E. KELLER ST. MECHANICSBURG PA 17055 MAR-APR. TUES & THURS 10AM-4PM WED 5PM-7PM MAY-JUNE TUES 10-4PM WED 5PM-7PM OR CALL FOR APPT CLSD 3/10 AND ALL ELECTION DAY BILL DATE 3/01/2005 BILL NO 2349 2005 PERSONAL TAX NOTICE COUNTY OF CUMBERLAND BOROUGH OF MECHANICSBURG UNPAID TAXES SUBMITTED TO DELINQUENT COLl 12/15/05 CNTY P /C MUN PIC CNTY pic MUN pic 9.80 2.0%- lO.O%-. DISCOUNT 2.0%- lO.O%-: 3/01/2005 TO 4/30/2005 BILL DATE 3/01/2005 5.00 5.00 FACE 5/0l/2005 TO 6/30/2005 BILL NO 5.50 5.50 11.00 PENALTY AFTER 6/30/2005 2349 2005 PERSONAL TAX NOTICE COUNTY OF CUMBERLAND BOROUGH OF MECHANICSBURG UNPAID TAXES SUBMITTED TO DELINQUENT COLL 12/15/05 4.90 4.90 9.~ DISCOUNT .. 3/01/2005 TO 4/30/2005 F Act-'r . PENALTY 5/01/2005 AFTER TO 6/30/2005 6/30/2005; CNTY pic MUN pic 5.00 5.00 1 5.50 : 5. :,0 11.M 'J .:. - .. ... .. j . WEST SHORE TAX BUREAU PHONE: 717-761-4900 \\lER SITE: lVVvJ,y,V'/ES'fM151RG DC 0 retllftl enveiope and the appropriate mailing labels to file this Return FINAL EARNED INCOME TAX RETURN CALENDAR YEAR I 2005 PLEASE FJLE THIS RETURN BY APRiL 15T.H EVEN [iF NO TAX IS [JUE OR IF rr HAS ALL BEEN WiTHHELD **********AlJTO**3-DIGIT 173 I... I I I.. .1.. I I. .1.1.. I I.. I. .1. I.. .111.. .11......1 I. .1. I I I... I HOOVER KAY F 512 EL DORADO DR RED LION, PA ] 7356-8700 YQUMUST COMPLETE ~ 1. Gross Eamings Enclose W-2 2. Allowable Non-Reimbursed E Statement of expenses (PA Form 3. Taxable Earnings (Line 1 m 1099's and supporting docume 4. Net Loss (Use Line 8 for any NRK-l NOTE: PA Schedule 5. Subtotal (Line 3 minus Line 6. Net Profits (Use Line 4 for N and/or NRK-I 7. TOTAL EARNED INCOME 8. Tax Liability Line 7 multipli 9. Quarterly Estimated Paymen 10. Earned Income Tax Withheld 11. Credit from last year 12. Miscellaneous Credits Please Tax Credit or Credit for Philade 13. TOTAL of 9 + 10 + 11 + 12 14. REFUND/CREDIT Subtract NO REFUNDS OR CREDITS L 15. TAX DUE If Line 8 is greater /~.MOUNTS LESS THAN $1.0( 16. Interest + Penalty (1 % per mo 17. TOTAL AMOUNT DUE (Lin Reference #T/P A: 377419 Reference # T/P B: MUNICIPALITY: MECIlANICsnlfUC BORO 06] FULL YEAR RESIDENT YES () NO ( ) r)t/o-s A husdand anclwifem,iy both fileon this form, ho'Veve~., . .;J?e(1GWSe-/) tax calcuI'!tions mustbe repolied ~.~eparate cOIWJ.11lS' Joint filing (c01l1bining. income or. expenses). fs notpennitted. .... Taxpayer ASS# /9~-3.2 - /773 Taxpayer A " Name TaxpayerB "Name Taxpayer B SS# KAYF 's, 1099's, or explain other income 1. /1//4g. (9 mployee Business Expenses [nclude detailed 2. sUE-I, UE-2 and all supporting documents) in liS Line 2) Audit may be required if all W-2's, 3. nts are not attached or other income is not explained Net Profits) Attach PA Schedules C, F, RK-I and/or 4. C-F Reconciliation is not acceptable. 4) IF LESS THAN ZERO - ENTER ZEIIU 5. et Losses) Include PA Schedules C, F, RK-I 6. - SUBJECT TO THIS TAX (Line 5 plus Line 6) 7. /L/ /'-lx, i 9 ed by tax rate I '7 (See back of Return for tax rates) 8. ~ t./ Col' {; 2- ts 9. as per attached W-25 10. ~ {... 3 I 11. see Instructions for calculating Out-Of-State 12. Iphia Tax Withheld. ,.1- .2.. 6. 3 '1 13. Line 8 from Line 13 14. ESS THAN $100 ( ) Credit to next year l ) Refund I t..j, I ~- than Line 13 - subtract Line 13 from Line 8 15. J NEED NOT DE PAID nth after April 15th) 16. e 15 + Line 16) 17. ATTACH APPROPRIATE COPIES OF STATE SCHEDULESAND/ORALL W-2'S Signature TaxpaYI>r A i ';'1' ' !l::C'h:': F\Y,BtF TO \YEST ;;BO;:[ .n7.. rn RL:L. .\ FEE (>F .0>'.;": '. ;,.1 '.:. :f\:;,;Vf. Fein ;':FfUE\i j'; ,'~pc, i.. I declare under penalties of perjury that J hare examined this return and to the best of my knowledge and helier, it is a true, accurate and complete return. Signature Taxpayer n Date Occupation E-Mail Daytime Telephone Date Occupation Daytime Telephone E-Mail ~