56-F Notice Concerning Fiduciary Relationship

1 Form56-FNotice Concerning Fiduciary Relationshipof Financial Institution(Rev. December 2009)Department of the TreasuryInternal revenue Service( internal revenue Code sections 6036, 6402, and 6903)IdentificationName of person for whom you are acting (as shown on the tax return)Contact personAddress of financial institution (number, street, and room or suite no.)City, state, and ZIP codeFiduciary s nameAddress of Fiduciary (number, street, and room or suite no.)Telephone or town, state, and ZIP codeAuthorityEvidence of Fiduciary authority. Check applicable box(es), and attach copy of applicable orders:22 Appointment of conservatoraAppointment of receivercOther evidence of creation of Fiduciary Relationship (describe) eTax NoticesAll notices and other written communications with regard to income, employment, and excise taxes of the financial institution (listedon line 1) will be addressed to the Fiduciary .

2 Indicate below if other notices and written communications should be addressed to thefiduciary. Include the type of tax, tax periods or years or Termination of NoticeSection A Total Revocation or TerminationEvidence of termination or revocation of Fiduciary authority (Check applicable box(es)):24 Certified copy of court order revoking Fiduciary authority of certificate of dissolution or termination of a business entity evidence of termination of Fiduciary Relationship (describe) cPart IVPart IPart IIPart III()134105 Check the applicable box for the type of financial institution:6 BankThriftCheck here if the financial institution is the ending date of the financial institution s tax year (mo., day, yr.) 8 Telephone identification number2()91112 Check the applicable box if the Fiduciary is a:ReceiverConservator14 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 16through 21 are to be completed only if the financial institution is or was a member of a group filing a consolidated of person for whom you are acting (as shown on the tax return)16 Employer identification number17 Address of the common parent (number, street, and room or suite no.)

3 18 Check here if a copy of this form has been sent to the common parent of the , state, and ZIP code19 Enter the tax year(s) that the financial institution is or was a member of the consolidated group 21 Replacement of conservatorbOrder of insolvencydI certify that I have the authority to execute this Notice Concerning Fiduciary Relationship on behalf of the Fiduciary s signatureTitle, if applicableDateForm56-F(Rev. 12-2009)Cat. No. 12784 JOMB No. 1545-2159 For IRS Use OnlyFor Paperwork Reduction Act Notice , see back of 56-F (Rev. 12-2009)General InstructionsPart II AuthorityCheck the appropriate box and attach a copyof the appropriate A Fiduciary means the FederalDeposit Insurance Corporation, or otherfederal agency authorized by law to act as areceiver or conservator of a financialinstitution.

4 The term also includes any federalinstrumentality, subsidiary, or agency that is apredecessor or successor of this agency thatis so III Tax NoticesAll notices and other written communicationswith regard to income, employment, andexcise taxes of the financial institution will beaddressed to the Fiduciary , with the exceptionof notices sent to the common parent underthe provisions of Regulations Other notices and writtencommunications will be addressed to thefiduciary only as specified. For example, usethis line to identify a transferee tax liabilityunder section of FormForm 56-F must be filed with the IRS within10 days from the date the Fiduciary isappointed to act as a receiver or addition, it should be filed in everysubsequent tax year that the fiduciarycontinues to act as the receiver orconservator for that financial institution forpurposes of section 6402(k).

5 Who Should FileForm 56-F should be filed instead of Form56, Notice Concerning Fiduciary Relationship ,by the federal agency acting as a Fiduciary (defined below) in order to notify the IRS ofthe creation, termination, or change in statusof a Fiduciary Relationship with a InstructionsPart I IdentificationLines 1 5. Provide all the requestedinformation Concerning the financial institutionin this Form 56-F to notify the IRS of a fiduciaryrelationship only if that Relationship is withrespect to a financial institution (such as abank or a thrift). Until you notify the IRS ofthe Fiduciary Relationship , notices of taxliability sent to the last known address of thetaxpayer, or transferee, subject to liability areconsidered sufficient compliance by the IRSwith the requirements of the internal RevenueCode.

6 However, if the financial institution is amember of a consolidated group, theprovisions of Regulations section to the extent not modified by section6402(k) and Regulations section the form is submitted in compliance withthe regulations under section 6402(k), theidentification number of the common parentshould be references are to the internal RevenueCode unless otherwise a Form 56-F has been filed for a solventfinancial institution by the Fiduciary andsubsequently that financial institutionbecomes insolvent, the Fiduciary should file anew Form 56-F and check the box on line 16 21. Provide all the requestedinformation in this part Concerning thecommon parent of a consolidated groupwhich includes (or included) the financialinstitution (if applicable).If the financial institution was a member ofmore than one consolidated group during anyyear(s) to which the Fiduciary may claim arefund under section 6402(k), then thefiduciary must file a separate Form 56-Fproviding the information on each addition, the filing of Form 56-F is arequirement to secure a refund pursuant tosection 6402(k) and Regulations 6036 and Regulations state that a Notice is required of areceiver in proceedings other thanbankruptcy, and other like fiduciaries.

7 Section6402(k) and Regulations section that a Fiduciary of an insolvent financialinstitution must file Form 56-F to secure itsposition with respect to any refund whichmay be available to a consolidated A Fiduciary (defined above), who wasappointed a Fiduciary of a financial institutionprior to the issuance of Form 56-F and whoA Fiduciary (defined above), who may havepreviously filed Form 56 for a financialinstitution, and is still acting as a Fiduciary forthe same institution, should file a new Form56-F as soon as To FileFor purposes of section 6402(k) and section6903, send Form 56-F to the internal RevenueService Center where the financial institutionfor whom the Fiduciary is acting files its incometax To FileFor purposes of section 6036, send Form56-F to the Advisory Group Manager,Advisory, Insolvency and Quality (AIQ) Office,of the area office of the IRS havingjurisdiction over the person for whom you 2.

8 Section 6109 requires that thetaxpayer s identification number must bedisclosed. The principal purpose is to identifythe financial institution for whom you 7. Check this box if the financialinstitution is insolvent within the meaning of12 191, 12 1821(c)(5)(A), 1464(d)(2)(A), 12 1464(d)(2)(C)(i)or any applicable state law (or any successorstatute which adopts a substantially similarstatute).Lines 9 13. Provide all the requestedinformation regarding the Fiduciary in this example, on line 9 enter the full name ofthe Fiduciary (such as the Federal DepositInsurance Corporation or similar federalagency).Line 10. The contact person should be theindividual within the federal agency who hasthe authority to handle all tax matters onbehalf of the financial 20. Check the box if a copy of the formwas sent to the appropriate common parentin compliance with the Regulations IV Revocation orTermination of NoticeComplete this part if you are revoking orterminating all prior notices concerningfiduciary relationships on file with the IRS forthe same tax matters and years or periodscovered by this Notice Concerning Form 56-F and enter the title describingyour role as a Fiduciary (receiver orconservator).

9 Section 6903 and Regulations state that every person acting in afiduciary capacity must file a written noticewith the Reduction Act Notice . We ask forthe information on the form to carry out theInternal revenue laws of the United are required to give us the need it to ensure that you are complyingwith these laws and to allow us to figure andcollect the right amount of time needed to complete and file Form56-F will vary depending on individualcircumstances. The estimated average time is:If you have comments Concerning theaccuracy of these time estimates orsuggestions for making Form 56-F simpler, wewould be happy to hear from you. You canwrite to the internal revenue Service, TaxProducts Coordinating Committee,SE:W:CAR:MP:T:T:SP, 1111 Constitution , IR-6526, Washington, DC 20224.

10 Do notsend the form to this address. Instead, seeWhere To File on this are not required to provide theinformation requested on a form that issubject to the Paperwork Reduction Actunless the form displays a valid OMB controlnumber. Books or records relating to a form orits instructions must be retained as long astheir contents may become material in theadministration of any internal revenue , tax returns and return informationare confidential, as required by section is a Fiduciary for the same financialinstitution, should file Form 56-F with the IRSas soon as hrs., 39 about thelaw or the form47 the form57 , assembling,and sending the formto the IRS0 min.