rom 56 : at ae
(hes Apa 1986) Notice Concerning Fiduciary Relationship OMB. No. 1545-0013

Expires 4-30-89

Department of the Treasury (Internal Revenue Code sections 6036 and 6903)
Internal Revenue Service
Identification
Section A.—Taxpayer Section B.—Fiduciary
Name of person for whom you are acting (as shown on the tax return) Identifying number Fiduciary's name(s), address(es), including ZIP code(s), and telephone number(s)

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

City, town. o post office, state, and ZIP code

TEEN Authority

1 Evidence of fiduciary authority (check applicable boxes):
a OC Certified copy of will and codicils attached
b () Certified copy of court order appointing the fiduciary attached
c
d

Oo Copy of valid trust instrument and amendments attached
© Other evidence of creation of fiduciary relationship (describe) >

2 Evidence of termination of fiduciary authority (check applicable boxes):
a CO Certified copy of court order revoking fiduciary authority attached
b O) Copy of certificate of dissolution or termination of a business entity attached
c () Other evidence of termination of fiduciary relationship describe)»

[Part 11 i Tax Notices

Send copies of notices and other written communications addressed to the fiduciary(ies) (listed in Part |) in proceedings involving the
following tax matters :

3 Type of tax (estate, gift, income, excise, etc.) ...
4 Federal tax form number (706, 1040, 1041, 1120, etc.)
5 Year(s) or period(s) (If estate tax, date of death)..... :

izuaig Revocation or Termination of Notice
Section A.—Total Revocation or Termination

6 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 _ _ ad

Section B.—Partial Revocation
7a Check this box and list the appropriate information 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 . » ()
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
8a Check this box and list the appropriate information if a new fiduciary or fiduciaries have been or will be substituted for the revoking or
terminating fiduciary(ies). © 2 ee ee PO
b Specify the name(s) and address(es), including ZIP code(s). of the new fiduciary(ies)

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 Place of other

proceedings
am
p.m
certify that | have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer.

Please )

sign Fiduciary’s signature Title, fappicabley Date

here

) Fiduciary's signature (Title, if applicable) Date
For Paperwork Reduction Act and Privacy Act Notices, see back page. Form 56 (Rev. 4-86)



Form 56 (Rev. 4-86)

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.

Privacy Act Notice

Section 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. Section 6036 of the Internal
Revenue Code and 26 CFR 301.6036-1
state that a notice 1s required of a trustee in
bankruptcy, a receiver, 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.
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 termina-

tion of a fiduciary relationship for each of

the following:

@ an individual

@ a decedent's estate

© 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 1s

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 for any other person, such as an
administrator, administratrix, conservator,
designee, executor, executrix, 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 ofa
deceased person 1s 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
1s a separate and distinct taxable entity from
the individual debtor. It is created when an
individual debtor files for bankruptcy under
chapters 7 or 11 of the Bankruptcy Code.
This creates a separate “estate” consisting
of property that belongs 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 1s appointed or authorized to
act as:
© a receiver or the trustee in a bankruptcy

proceeding,

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

@ an assignee for the benefit of creditors.

However, in the case of bankruptcy

proceedings, if written notice was

previously given to the Secretary or other
appropriate officer of the Treasury

Department as required under Title 11 of

the Bankruptcy Act, no notice to the IRS is

required

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.—If you are acting for
an individual or 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
after line la

Line 1b.—

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

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.

Part Il!.—Tax Notices
Complete Part Ill 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
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 or trustee by a
bankruptcy court, 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).