sikanu form 56

8/7/2019 SIKANU form 56

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Form

56

OMB No. 1545-0013

Notice Concerning Fiduciary Relationship

(Rev. December 2007)Department of the TreasuryInternal Revenue Service

(Internal Revenue Code sections 6036 and 6903)

Identification

Name of person for whom you are acting (as shown on the tax return)

Identifying number

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.)

Fiduciarys name

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

Telephone number (optional)

City or town, state, and ZIP code

Authority

Authority for fiduciary relationship. Check applicable box:

1 (2) Date of deathWill and codicils or court order appointing fiduciarya(1) (2) Date (see instructions)Court order appointing fiduciaryb(1) Valid trust instrument and amendments

c Other. Describe d

Nature of Liability and Tax Notices

Type of tax (estate, gift, generation-skipping transfer, income, excise, etc.) 2 Federal tax form number (706, 1040, 1041, 1120, etc.) 3 Year(s) or period(s) (if estate tax, date of death)

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Revocation or Termination of Notice

Section ATotal Revocation or Termination

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

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Reason for termination of fiduciary relationship. Check applicable box:

Court order revoking fiduciary authority

a Certificate of dissolution or termination of a business entity

b Other. Describe

c

Section BPartial RevocationCheck 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

8a

Specify to whom granted, date, and address, including ZIP code.

b

For Paperwork Reduction Act and Privacy Act Notice, see back page.

Form 56 (Rev. 12-2007

Part IV

Part I

Part II

Part III

( )

Cat. No. 16375I

Decedents social security no

5

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

6

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) orperiod(s) applicable

Section CSubstitute Fiduciary

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)

9

ERIQUE RICHARDSON AKA SIKANU BEY EL

3495 Obion Street

MEMPHIS, TENNESSEE 38127

TIMOTHY GIETHNER-U.S. SECRETARY OF THE TREASURY

1500 PENNSYLVANIA AVENUE

WASHINGTON,D.C. 20220

INDEMNITY BOND- SEE SHELBY COUNTY TENNESSEE PUBLIC RECORDS

1099 OID


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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

Docket number of proceeding

Address of court

City or town, state, and ZIP code

Date

Time

a.m.

Place of other proceedings

p.m.

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

PleaseSignHere Fiduciarys signature

Title, if applicable

Date

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Part V

Form 56 (Rev. 12-2007)

SignaturePart VI

Form 56 (Rev. 12-2007)

District Attorney Amy P. Wierich Nov. 9, 2011

c/o 201 POPLAR AVENUE , 4th Floor 10 07107

MEMPHIS, TENNESSEE 38103 04/05/2011 12:08 WINSTON-SALEM


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Form 56 (Rev. 12-2007)

General Instructions

Terminating entities. A terminatingentity, such as a corporation,partnership, trust, etc., only has the legalcapacity to establish a fiduciary

Part IIAuthority

Line 1a. Check the box on line 1a if thedecedent died testate (i.e., having left avalid will) and enter the decedents dateof death.

DefinitionsFiduciary. A fiduciary is any personacting in a fiduciary capacity for anyother person (or terminating entity), suchas an administrator, conservator,designee, executor, guardian, receiver,trustee of a trust, trustee in bankruptcy,personal representative, person inpossession of property of a decedentsestate, or debtor-in-possession of assetsin any bankruptcy proceeding by orderof the court.

Line 1b. Check the box on line 1b if thedecedent died intestate (i.e., withoutleaving a valid will). Also, enter thedecedents date of death and writeDate of Death next to the date. Assignment for the benefit ofcreditors. Enter the date the assetswere assigned to you and writeAssignment Date after the date.

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

Proceedings other than bankruptcy.

Enter the date you were appointed ortook possession of the assets of thedebtor or other person whose assets arecontrolled.

Decedents estate. A decedents estateis a taxable entity separate from thedecedent that comes into existence atthe time of the decedents death. Itgenerally continues to exist until the finaldistribution of the estates assets ismade to the heirs and otherbeneficiaries.

Part IIINature of Liabilityand Tax NoticesLine 2. Specify the type of tax involved.This line should also identify a transferee

tax liability under section 6901 orfiduciary tax liability under 31 U.S.C.3713(b) when either exists.

Purpose of Form

When and Where To FileNotice of fiduciary relationship.Generally, you should file Form 56 when

you create (or terminate) a fiduciaryrelationship. File Form 56 with theInternal Revenue Service Center wherethe person for whom you are acting isrequired to file tax returns.Proceedings (other than bankruptcy)and assignments for the benefit ofcreditors. A fiduciary who is appointedor authorized to act as: A receiver in a receivership proceedingor similar fiduciary (including a fiduciaryin aid of foreclosure), or An assignee for the benefit of creditors,must file Form 56 on, or within 10 daysof, the date of appointment with theAdvisory Group Manager, Advisory,Insolvency and Quality (AIQ) Office, of thearea office of the IRS having jurisdictionover the person for whom you are acting.See Publication 4235, Technical Services(Advisory) Group Addresses, for moreinformation.

Who Should FileThe fiduciary (see Definitions below)uses Form 56 to notify the IRS of thecreation or termination of a fiduciaryrelationship under section 6903. For

example, if you are acting as fiduciaryfor an individual, a decedents estate, ora trust, you may file Form 56.

Specific Instructions

Part IIdentificationProvide all the information called for inthis part. If there is more than onefiduciary, each fiduciary must file (orotherwise give notice) a separateForm 56.

You must notify the IRS of the creationor termination of a fiduciary relationshipunder section 6903 and give notice ofqualification under section 6036. Youmay use Form 56 to provide this noticeto the IRS.

Address. Include the suite, room, or

other unit number after the streetaddress.

If the postal service does not delivermail to the street address and thefiduciary (or person) has a P.O. box,show the box number instead of thestreet address.

Section references are to the InternalRevenue Code unless otherwise noted.

Receivers and assignees for thebenefit of creditors also file Form 56 togive notice of qualification under section6036. However, a bankruptcy trustee,debtor-in-possession, or other likefiduciary in a bankruptcy proceeding isnot required to give notice ofqualification under section 6036.Trustees, etc., in bankruptcyproceedings are subject to the noticerequirements under title 11 of the UnitedStates Code (Bankruptcy Rules).

The receiver or assignee may also file aseparate Form 56 with the service centerwhere the person for whom the fiduciaryis acting is required to file tax returns toprovide the notice required by section6903.

Identifying number. If you are acting foran individual, an individual debtor, orother person whose assets arecontrolled, the identifying number is thesocial security number (SSN). If you areacting for a person other than anindividual, including an estate or trust,the identifying number is the employeridentification number (EIN).

final Form 1040 in the space provided. Ifyou are acting on behalf of a decedentsestate that must file a Form 706, UnitedStates Estate (and Generation-SkippingTransfer) Tax Return, enter thedecedents SSN in addition to enteringthe EIN (if applicable) as discussedabove under Identifying number.

For a foreign address, enter theinformation in the following order: city,province or state, and country. Followthe countrys practice for entering thepostal code. Please do not abbreviatethe country name.

You must be prepared tofurnish evidence thatsubstantiates your authority toact as a fiduciary for the

person for whom you are acting.

Name. File a separate Form 56 for eachperson for whom you are acting in afiduciary capacity. For example, if youwill be filing the decedents final Form1040 and are the executor/administratorof the decedents estate, file one Form56 entering the name of the decedent asthe person for whom you are acting and

file one Form 56 entering the name ofthe estate as the name of the person forwhom you are acting.

CAUTION

Line 5. If you check the box on line 5,we will treat your address as theaddress for IRS notices andcorrespondence for the form(s) andperiod(s) listed on lines 3 and 4.Line 6. If you check the box on line 6,we will treat your address as theaddress for IRS notices andcorrespondence for the form(s) andperiod(s) that you list on line 6.

relationship while it is in existence.Establishing a fiduciary relationship priorto termination of the entity allows thefiduciary to represent the entity on all taxmatters after it is terminated.

Form 56 cannot be used toupdate the last known addressof the person for whom youare acting. Use Form 8822,

Change of Address, to make this

change.

CAUTION

Decedents SSN. If you are acting onbehalf of a decedent, enter thedecedents SSN shown on his or her


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Form 56 (Rev. 12-2007)

The time needed to complete and filethis form will vary depending onindividual circumstances. The estimatedaverage time is:Recordkeeping 8 min.

Learning about thelaw or the form 32 min

Preparing the form 46 min

Copying, assembling, andsending the form to the IRS 15 min

If you have comments concerning theaccuracy of these time estimates orsuggestions for making this form simpler,we would be happy to hear from you.You can write to the Internal RevenueService, Tax Products CoordinatingCommittee, SE:W:CAR:MP:T:T:SP,IR-6526, 1111 Constitution Avenue, NW,Washington, DC 20224. Do not sendForm 56 to this address. Instead, seeWhen and Where To File on the priorpage.

Part IVRevocation orTermination of NoticeComplete this part only if you arerevoking or terminating a prior noticeconcerning a fiduciary relationship.Completing this part will relieve you ofany further duty or liability as a fiduciaryif used as a notice of termination.However, completing Section B or Cdoes not relieve any new or substitutefiduciary of the requirement to file aForm 56 or to otherwise give notice.Part VCourt andAdministrative ProceedingsComplete this part only if you have beenappointed a receiver, trustee, or fiduciaryby a court or other governmental unit ina proceeding other than a bankruptcyproceeding. If proceedings are scheduled for morethan one date, time, or place, attach aseparate schedule of the proceedings.

1. A brief description of the assetsthat were assigned, and

2. An explanation of the action to betaken regarding such assets, includingany hearings, meetings of creditors, sale,or other scheduled action.

Part VISignatureSign Form 56 and enter a title describingyour role as a fiduciary (e.g., assignee,executor, guardian, trustee, personalrepresentative, receiver, or conservator).

Assignment for the benefit ofcreditors. You must attach the followinginformation:

Paperwork Reduction Act and PrivacyAct Notice. We ask for the information

on this form to carry out the InternalRevenue laws of the United States. Form56 is provided for your convenience inmeeting this requirement and its use isvoluntary. Sections 6903 and 6036require you to inform the IRS of thecreation or termination of a fiduciaryrelationship. Under section 6109 youmust disclose the social security numberor other identification number of theindividual or entity for which you areacting. The principal purpose of thisdisclosure is to secure properidentification of the taxpayer. We alsoneed this information to gain access tothe tax information in our files andproperly respond to your request. Wemay disclose this information to theDepartment of Justice for civil orcriminal litigation, and to cities, states,and the District of Columbia for use inadministering their tax laws. We mayalso disclose this information to othercountries under a tax treaty, to federaland state agencies to enforce federalnontax criminal laws, or to federal lawenforcement and intelligence agencies tocombat terrorism. If you do not disclosethis information, we may suspendprocessing the notice of fiduciaryrelationship and not consider this as

proper notification until you provide theinformation. Providing false informationmay subject you to penalties.

You are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMBcontrol number. Books or recordsrelating to a form or its instructions mustbe retained as long as their contentsmay become material in theadministration of any Internal Revenuelaw. Generally, tax returns and returninformation are confidential as requiredby section 6103.

sikanu form 56

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