Notice Concerning Fiduciary Relationship

of Financial Institution

Form 56-F

(November 1991)

Department of the Treasury

Internal Revenue Service

Name of financial institution for which you are acting

Address of financial institution (number, street, and room or suite no.)

City, state, and ZIP code

1 2

3

4

7

8

9

12

11

15

16 17

18

19

I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the financial institution.

Fiduciary’s signature Title Date

Form 56-F (11-91)

Identification

10

6 Check the applicable box for the type of financial institution:

Please

Sign

Here

Evidence of termination or revocation of fiduciary authority (Check applicable box(es)):

Check here © if the financial institution is insolvent.

Fiduciary’s name

Address of fiduciary (number, street, and room or suite no.)

Address of the common parent (number, street, and room or suite no.)

City, state, and ZIP code

Contact person

Employer identification number

Check the applicable box if the fiduciary is a:

Name of common parent of the group Employer identification number

City, state, and ZIP code

Check this box © if the financial institution is or was a member of a group filing a consolidated return and complete lines 16 to 21

below: Lines 16 through 21 are to be completed ONLY if the financial institution is or was a member of a group filing a consolidated return.

Authority

21

Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders:

Certified copy of court order revoking fiduciary authority attached.

Appointment of receiver

Revocation or Termination of Notice

Copy of certificate of dissolution or termination of a business entity attached.

Other evidence of termination of fiduciary relationship (describe) © 

Appointment of conservator

5 Telephone no.

Enter the ending date of the financial institution’s tax year (mo., day, yr.) ©

13 Telephone no.

14

a

c

Tax Notices

e Other evidence of creation of fiduciary relationship (describe) ©

24

a

b

c

Order of insolvency

b Replacement of conservator

d

Enter the tax year(s) that the financial institution is or was a member of the consolidated group ©

All notices and other written communications with regard to income, employment, and excise taxes of the financial institution

(listed on line 1) will be addressed to the fiduciary. Indicate below if other notices and written communications should be

addressed to the fiduciary. Include the type of tax, tax periods or years involved.

20

22

Receiver

Check here © if a copy of this form has been sent to the common parent of the group.

23

( )

( )

Cat. No. 12784J

Part III

Part II

Part I

Part IV

©

Conservator

Bank Thrift
Form 56-F (11-91) Page 2

General Instructions

(Section references are to the Internal

Revenue Code unless otherwise noted.)

Section 6036 and Regulations section

301.6036-1 state that a notice is

required of a receiver in proceedings

other than bankruptcy, and other like

fiduciaries. Section 6402(i) and the

regulations thereunder state that a

fiduciary of an insolvent financial

institution must file Form 56-F to secure

its position with respect to any refund

which may be available to a

consolidated group. 

Purpose of Form

In addition, the filing of Form 56-F is a

requirement to secure a refund pursuant

to section 6402(i) and the regulations

thereunder.

Who Should File

Form 56-F should be filed instead of

Form 56, Notice Concerning Fiduciary

Relationship, by the Federal agency

acting as a fiduciary (defined below) in

order to notify the IRS of the creation,

termination, or change in status of a

fiduciary relationship with a financial

institution.

Definition

Fiduciary.—A fiduciary means the

Federal Deposit Insurance Corporation,

the Resolution Trust Corporation, or

other Federal agency authorized by law

to act as a receiver or conservator of a

financial institution. The term also

includes any federal instrumentality,

subsidiary, or agency that is a

predecessor or successor of these

agencies that is so authorized, including

the Federal Savings and Loan Insurance

Corporation.

When To File

For purposes of section 6402(i) and

section 6903 send Form 56-F to:

Internal Revenue Service Center

P.O. Box 934

Stop 1005

AUSC

Austin, TX 78767

Specific Instructions

Part I.—Identification

Lines 1-5.—Provide all the requested

information concerning the financial

institution in this part.

Line 2.—Section 6109 requires that the

taxpayer’s identification number must be

disclosed. The principal purpose is to

identify the financial institution for whom

you are acting.

Lines 9-13.—Provide all the requested

information regarding the fiduciary in this

part. For example, on line 9 enter the full

name of the fiduciary (i.e., the Resolution

Trust Corporation or the Federal Deposit

Insurance Corporation or similar Federal

agency).

Lines 16-21.—Provide all the requested

information in this part concerning the

common parent of a consolidated group

which includes (or included) the financial

institution (if applicable).

Part II.—Authority

Check the appropriate box and attach a

copy of the appropriate order.

Part III.—Tax Notices

Part IV.—Revocation or

Termination of Notice

Signature

Sign Form 56-F and enter the title

describing your role as a fiduciary (e.g.,

receiver or conservator).

Where To File

Section 6903 and Regulations section

301.6903-1 state that every person

acting in a fiduciary capacity must file a

written notice with the IRS. 

Use new Form 56-F to notify the IRS of

a fiduciary relationship only if that

relationship is with respect to a financial

institution (i.e., a bank or a thrift). Until

you notify the IRS of the fiduciary

relationship, notices of tax liability sent

to the last known address of the

taxpayer, or transferee, subject to liability

are considered sufficient compliance by

the IRS with the requirements of the

Internal Revenue Code. However, if the

financial institution is a member of a

consolidated group, the provisions of

Regulations section 1.1502-77 apply to

the extent not modified by section

6402(i) and the regulations thereunder.

Line 10.—The contact person should be

the individual within the Federal agency

who has the authority to handle all tax

matters on behalf of the financial

institution.

Complete this part if you are revoking or

terminating all prior notices concerning

fiduciary relationships on file with the

IRS for the same tax matters and years

or periods covered by this notice

concerning fiduciary relationship.

Form 56-F must be filed with the IRS

within 10 days from the date the

fiduciary is appointed to act as a

receiver or conservator. In addition, it

should be filed in every subsequent tax

year that the fiduciary continues to act

as the receiver or conservator for that

financial institution for purposes of

section 6402(i).

Note: A fiduciary (defined above), who

was appointed a fiduciary of a financial

institution prior to the issuance of Form

56-F and who still is a fiduciary for the

same financial institution, should file

Form 56-F with the IRS as soon as

possible.

A fiduciary (defined above), who may

have previously filed Form 56 for a

financial institution, and is still acting as

a fiduciary for the same institution,

should file a new Form 56-F as soon as

possible.

If the financial institution was a

member of more than one consolidated

group during any year(s) to which the

fiduciary may claim a refund under

section 6402(i), then the fiduciary must

file a separate Form 56-F providing the

information on each parent.

All notices and other written

communications with regard to income,

employment, and excise taxes of the

financial institution will be addressed to

the fiduciary, with the exception of

notices sent to the common parent

under the provisions of Regulations

section 1.1502-77. Other notices and

written communications will be

addressed to the fiduciary only as

specified. For example, use this line to

identify a transferee tax liability under

section 6901.

Line 7.—Check this box if the financial

institution is insolvent within the

meaning of 12 U.S.C. 191, 12 U.S.C.

1821(c)(5)(A), 12 U.S.C. 1464(d)(2)(A)(i),

12 U.S.C. 1464(d)(2)(C)(i) or any

applicable state law (or any successor

statute which adopts a substantially

similar statute).

If a Form 56-F has been filed for a

solvent financial institution by the

fiduciary and subsequently that financial

institution becomes insolvent, the

fiduciary should file a new Form 56-F

and check the box on line 7.

If the form is submitted in compliance

with the regulations under section

6402(i), the identification number of the

common parent should be disclosed.

Line 20.—Check the box if a copy of the

form was sent to the appropriate

common parent in compliance with the

regulations under section 6402(i).

For purposes of section 6036, send

Form 56-F to the Chief, Special

Procedures Staff, of the District office of

IRS having jurisdiction over the financial

institution.