Form (Rev. July 2004) Department of the Treasury Internal Revenue Service 56 Notice Concerning Fiduciary Relationship (Internal Revenue Code sections 6036 and 6903) OMB No. 1545-0013 Part I Identification Identifying number Decedent's social security no. Name of person for whom you are acting (as shown on the tax return) Address of person for whom you are acting (number, street, and room or suite no.) City or town, state, and ZIP code (If a foreign address, see instructions.) Fiduciary's name Address of fiduciary (number, street, and room or suite no.) City or town, state, and ZIP code Telephone number (optional) ( ) Part II 1 Authority Authority for fiduciary relationship. Check applicable box: a(1) Will and codicils or court order appointing fiduciary b(1) Court order appointing fiduciary c Valid trust instrument and amendments d Other. Describe (2) Date of death (2) Date (see instructions) Part III 2 3 4 5 6 Nature of Liability and Tax Notices Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) Federal tax form number (706, 1040, 1041, 1120, etc.) Year(s) or period(s) (if estate tax, date of death) If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for all items described on lines 2, 3, and 4, check here If the fiduciary listed in Part I is the person to whom notices and other written communications should be sent for some (but not all) of the items described on lines 2, 3, and 4, check here and list the applicable Federal tax form number and the year(s) or period(s) applicable Part IV Revocation or Termination of Notice Section A--Total Revocation or Termination 7 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 Reason for termination of fiduciary relationship. Check applicable box: a Court order revoking fiduciary authority b Certificate of dissolution or termination of a business entity c Other. Describe Section B--Partial Revocation 8a 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 b Specify to whom granted, date, and address, including ZIP code. Section C--Substitute Fiduciary 9 Check this box if a new fiduciary or fiduciaries have been or will be substituted for the revoking or terminating fiduciary and specify the name(s) and address(es), including ZIP code(s), of the new fiduciary(ies) For Paperwork Reduction Act and Privacy Act Notice, see back page. Cat. No. 16375I American LegalNet, Inc. www.FormsWorkFlow.com Form 56 (Rev. 7-2004) NOTICE CONCERNING FIDUCIARY RELATIONSHIP AND INSTRUCTIONS SPO GDN 02.0280 Form 56 (Rev. 7-2004) Page 2 Part V Court and Administrative Proceedings Date proceeding initiated Name of court (if other than a court proceeding, identify the type of proceeding and name of agency) Address of court Docket number of proceeding City or town, state, and ZIP code Date Time a.m. p.m. Place of other proceedings Part VI Please Sign Here Signature I certify that I have the authority to execute this notice concerning fiduciary relationship on behalf of the taxpayer. Fiduciary's signature Title, if applicable Date Form 56 (Rev. 7-2004) American LegalNet, Inc. www.FormsWorkFlow.com NOTICE CONCERNING FIDUCIARY RELATIONSHIP AND INSTRUCTIONS SPO GDN 02.0280 Form 56 (Rev. 7-2004) Page 3 General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Form 56 cannot be used to update the last known address of the person for whom you CAUTION are acting. Use Form 8822, Change of Address, to make this change. 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. When and Where To File Notice of fiduciary relationship. Generally, you should file Form 56 when you create (or terminate) a fiduciary relationship. File Form 56 with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns. Proceedings (other than bankruptcy) and assignments for the benefit of creditors. A fiduciary who is appointed or authorized to act as: A receiver in a receivership proceeding or similar fiduciary (including a fiduciary in aid of foreclosure), or An assignee for the benefit of creditors, must file Form 56 on, or within 10 days of, the date of appointment with the Chief, Special Procedures Staff, of the area office of the IRS having jurisdiction over the person for whom you are acting. The receiver or assignee may also file a separate Form 56 with the service center where the person for whom the fiduciary is acting is required to file tax returns to provide the notice required by section 6903. final Form 1040 in the space provided. If you are acting on behalf of a decedent's estate that must file a Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, enter the decedent's SSN in addition to entering the EIN (if applicable) as discussed above under Identifying number. Address. Include the suite, room, or other unit number after the street address. If the postal service does not deliver mail to the street address and the fiduciary (or person) has a P.O. box, show the box number instead of the street address. For a foreign address, enter the information in the following order: city, province or state, and country. Follow the country's practice for entering the postal code. Please do not abbreviate the country name. Purpose of Form You must notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036. You may use Form 56 to provide this notice to the IRS. Who Should File The fiduciary (see Definitions below) uses Form 56 to notify the IRS of the creation or termination of a fiduciary relationship under section 6903. For example, if you are acting as fiduciary for an individual, a decedent's estate, or a trust, you may file Form 56. Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036. However, a bankruptcy trustee, debtor-in-pos