Who Should A Receiver Notify of His or Her Appointment? QUESTION: When I am appointed receiver is there anyone in particular that I need to notify? ANSWER: There are a number of statutes which require a receiver to notify certain agencies of the receiver's appointment. In particular, California Revenue & Taxation Code 18650 requires the receiver to notify the Franchise Tax Board of his or her appointment. Similarly, Internal Revenue Code 6036 and 6903 require a receiver to notify the Internal Revenue Service of his or her appointment; as does California Unemployment Insurance Code 1090. IRS Form 56 may be used to provide such notice. Alternatively, one easy way of providing the notice is to prepare a pleading notifying the agencies of the appointment and the property over which the receiver has been appointed. This has the advantage of containing the caption of the case the receiver was appointed in and the case number. In addition, by treating it as a pleading you can attach a proof of service so you can establish when notice was given and file the pleading in the case so the court and the parties know you have complied with this requirement.