A guardian is a person appointed by a court to manage the affairs of a minor or incapacitated person. An executor is a person named in a will to carry out the instructions of the will. A receiver is a person appointed by a court to manage the property of another person. An administrator is a person appointed by a court to manage the estate of a deceased person. A trustee is a person or entity that manages property for the benefit of another person or persons. These roles may be designated on Form 8821 if the person signing the form is acting in that capacity for the taxpayer.