rom 96

(Rev. February 1989)

Department of the Treasury (Internal Revenue Code sections 6036 and 6903)
Internal Revenue Service

gage _'dentification
(Name of person for whom you are acting (as shown on the tax return) Identifying number

Notice Concerning Fiduciary Relationship OMB No. 1545-0013

Expires 1-31-92

Address of person for whom you are acting (number and street, including apartment number)

City, town, or post office, state, and ZIP code

Fiduciary's name

Fiduciary's address (number and street, including apartment number, or P.O. Box)

City, town, or post office, state, and ZIP code Telephone number (optional)
Authority
1 Evidence of fiduciary authority (check applicable boxes):
a C1 Certified copy of will and codicils attached . . . . . . «Date of death ...
b ( Certified copy of court order appointing the fiduciary attached . . . .Date (see instructions) __

c (1 Copy of valid trust instrument and amendments attached
d (J Other evidence of creation of fiduciary relationship (describe) >

| Part 111] Tax Notices

Send all notices and other written communications addressed to the fiduciary(ies) (listed in Part |) involving the following tax matters :
2 Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) __
3 > Federal tax form number (706, 1040, 1041, 1120, etc.)
4 Year(s) or period(s) (If estate tax, date of death)

Revocation or Termination of Notice

Section A.—Total Revocation or Termination
5 Check this box if you are revoking or terminating all prior notices concerning fiduciary relationships on file with the Internal Revenue

Service for the same tax matters and years or periods covered by this notice concerning fiduciary relationship . . . . . . . >
Evidence of termination of fiduciary authority (check applicable boxes):

a (1 Certified copy of court order revoking fiduciary authority attached

b C1 Copy of certificate of dissolution or termination of a business entity attached

c [1] Other evidence of termination of fiduciary relationship (describe) >

Section B.—Partial Revocation

6a Check this box if you are revoking earlier notices concerning fiduciary relationships on file with the Internal Revenue Service for the
same tax matters and years or periods covered by this notice concerning fiduciary relationship. . . . . rn

b Specify to whom granted, date, and address, including ZIP code, or refer to attached copies of earlier notices and authorizations.

Section C.—Substitute Fiduciary

7 Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary(ies) and
specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies) . 2 2. 1. ee

Court and Administrative Proceedings

Name of court (if other than a court proceeding, identify the type of proceeding and name of agency) Date proceeding initiated
‘Address of court or other proceeding Docket number of proceeding
City, town, or post office, state and ZIP code Date Time ‘am Place of other proceedings
p.m|
T certify that | have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.
Please )
Sign Fiduciary’s signature (litle, if applicable) Date
Here

) Fiduciary’s signature (Title, if applicable) Date

For Paperwork Reduction Act and Privacy Act Notices, see back page. Form 56 (Rev. 2-89)


Form 56 (Rev. 2-89)

Page 2

General Instructions
Paperwork Reduction Act

Notice
We ask for this information to carry out the
Internal Revenue laws of the United States.
We need it to ensure that taxpayers are
complying with these laws and to allow us to
figure and collect the right amount of tax.
You are required to give us this information.
The time needed to complete and file this
form will vary depending on individual cir-
cumstances. The estimated average time is:

Recordkeeping 8 min.
Learning about

the law or the form - 32 min.
Preparing the form - 46 min.
Copying, assembling, and

sending the form to IRS. .15 mins.

If you have comments concerning the
accuracy of these time estimates or
suggestions for making this form more
simple, we would be happy to hear from
you. You can write to the Internal Revenue
Service, Washington, DC 20224, Attention:
IRS Reports Clearance Officer, TR:FP; or
the Office of Management and Budget,
Paperwork Reduction Project (1545-0013),
Washington DC, 20503.

Privacy Act Notice

Sections 6903 of the Internal Revenue
Code and 26 CFR 301.6903-1 state that a
fiduciary who wants to receive notices of tax
liability for someone else must file a written
notice. Sections 6036 of the Code and 26
CFR 301.6036-1 state that a notice is re-
quired of a receiver in proceedings other
than bankruptcy, and other like fiduciaries.

Purpose of Form
Use Form 56 to notify IRS of a fiduciary
relationship.

Form 56 is available as a convenience
and its use is therefore not mandatory. The
principal purpose of the notice is to inform
the IRS that you are a fiduciary. Until you
notify the IRS, notices of tax liability sent to
the last known address of the taxpayer,
transferee, or other person subject to
liability are considered sufficient
compliance by the IRS with the
requirements of the Internal Revenue Code.

A bankruptcy trustee, debtor in
possession, or other like fiduciary ina
bankruptcy proceeding is not required
under the Internal Revenue Code to give
notice of appointment, qualification, or
authorization. See, however, the notice
requirements of Title 11 of the United
States Code.

Identifying Number.—Under Code section
6109, the taxpayer's identifying number
must be disclosed. The principal purpose is
to properly identify the person for whom you
are acting. If the identifying number is not
disclosed, the IRS may suspend processing
the notice concerning fiduciary relationship
until the number is provided.

Who Should File

Form 56 should be filed by the fiduciary to
notify the IRS of the creation or
termination of a fiduciary relationship for
each of the following:

@ an individual

© a decedent's estate

© a receiver in a receivership proceeding

e atrust

© a bankruptcy estate

© an assignee for the benefit of creditors
and

@ terminating entities .—A terminating

entity, such as a corporation, partnership,

trust, etc., only has the legal capacity to

establish a fiduciary relationship while it is in

existence. Establishing a fiduciary

relationship prior to termination of the entity

allows the fiduciary to represent the entity

on all tax matters after it is terminated.

Definitions

Fiduciary.—Fiduciary means any person
acting in a fiduciary capacity for any other
person, such as an administrator,
conservator, designee, executor, guardian,
receiver, trustee of a trust, trustee in
bankruptcy, personal representative, person
in possession of property of a decedent's
estate or debtor in possession of assets in
any bankruptcy proceeding by order of the
court.

Person.—A person means any individual,
trust, estate, partnership, association,
company or corporation.

Decedent's estate.—An estate of a
deceased person is a taxable entity separate
from the decedent. It generally continues to
exist until the final distribution of the assets
of the estate is made to the heirs and other
beneficiaries.

Bankruptcy estate.—A bankruptcy estate
is a separate and distinct taxable entity from
the individual debtor. It is created when an
individual debtor files for bankruptcy under
chapter 7 or 11 of the Bankruptcy Code.
This creates a separate “estate” consisting
of property that belonged to the debtor
before the filing date. See Publication 908,
Bankruptcy, for more information.

When and Where to File

1. Taxable Persons.—Generally, Form.
56 should be filed when you first create a
fiduciary relationship or when you decide to
terminate it for an individual, a decedent's
estate, a trust, or a terminating entity.
However, when a fiduciary relationship is
first created, a fiduciary who is required to
file a return can file Form 56 with the first
tax return filed.

Form 56 must be filed with the IRS
service center where the person for whom
you are acting is required to file tax returns.

2. Proceedings and Assignments for the
Benefit of Creditors.—Generally, Form 56
must be filed within 10 days from the date
the fiduciary is appointed or authorized to
act as:

@ a receiver ina receivership proceeding or
similar fiduciary (including a fiduciary in aid
of foreclosure),

@ an assignee for the benefit of creditors.

In the case of bankruptcy proceedings, with
an appointment date on or after January 29,
1988, written notice must comply with the
requirements of Title 11 of the United
States Code.

File Form 56 with the Chief, Special
Procedures Staff, of the District office of
the IRS where the fiduciary is or was
required to file returns.

Specific Instructions

Part I.—Identification

Provide all the information called for in this
part.

Identifying number. —/f you are acting for
an individual, an individual debtor, or other
person whose assets are controlled, the
identifying number is the social security
number. If you are acting for a person other
than an individual, including an estate or
trust, the identifying number is the
employer identification number.

Part Il.—Authority

Line 1a.—Testate decedent.—Check
this box if the decedent died testate and
enter the date of the decedent's death.
Line 1b.—

Intestate decedent.—Enter the
decedent's date of death and write “Date of
Death” next to the date.

e Bankruptcy estates or similar cases.—
Enter the date you were appointed trustee
of a bankruptcy estate or the date you took
possession of the assets of the debtor or
other person whose assets are controlled.

@ Assignment for the benefit of
creditors.—Enter the date the assets were
assigned to you and write “Assignment
date” after the date.

@ Proceedings Other Than Bankruptcy .—
Enter the date you were appointed or took
possession of the assets of the debtor or
other person whose assets are controlled.

Part Ill. —Tax Notices
Complete Part III if you want the IRS to
send you tax notices regarding the person
for whom you are acting.

Specify the type of tax involved. This line
should also identify a transferee tax liability
under section 6901 of the Code or fiduciary
tax liability under 31 U.S.C. 192 when
either exists.

Part IV.—Revocation or
Termination of Notice

Complete this part only if you are revoking
or terminating a prior notice concerning a
fiduciary relationship. Completing this part
will relieve you of any further duty or
liability if used as a notice of termination.

Part V.—Court and
Administrative Proceedings
Complete this part only if you have been
appointed a receiver, trustee, or a fiduciary
by a court or other governmental unit in a
proceeding other than a bankruptcy
proceeding.

If proceedings are scheduled for more
than one date, time or place, attach a
separate schedule of the proceedings.
Assignment for the Benefit of
Creditors.—You must attach:

1) Your name and address and the date
the assets were assigned to you,

2) The name, address, and taxpayer
identification number of the debtor whose
assets were assigned,

3) A brief description of the assets that
were assigned, and

4) An explanation of the action to be
taken regarding such assets, including any
hearings, meetings of creditors, sale or
other scheduled action.

Signature

Sign Form 56 and enter a title describing
your role as a fiduciary (for example:
assignee; guardian; trustee; personal
representative; receiver; or conservator).