[WSBAPT] Form 8822 and Form 56

Tue Mar 16 18:04:26 PDT 2021

We’ve received lots of rejections of Form 56 over the years. My understanding is that the decedent’s information at the top of Form 56 needs to exactly match what was listed on the decedent’s previous tax return. This usually happens when the decedent had a PO Box or mailing address different from the residence, and we filled in Form 56 with the decedent’s residence. I usually resubmit once we can locate the most recent tax return and copy the address from the 1040 onto the Form 56. Then it goes through. I have never submitted a Form 8822.

CIRCULAR 230 disclosure: this isn’t tax advice.

Best,
Nick

Nicholas Pleasants
Owner

[(Logo) Pleasants Law Firm]<http://www.pleasantslaw.com/>

Pleasants Law Firm, P.S.
2300 130th Ave NE, Suite A-101
Bellevue, WA 98005-1755
(425) 615-7070 tel/fax
nick at pleasantslaw.com<mailto:nick at pleasantslaw.com>
www.pleasantslaw.com<http://www.pleasantslaw.com>
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From: <wsbapt-bounces at lists.wsbarppt.com> on behalf of Bruce Moen <brm at moenlaw.com>
Reply-To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Date: Friday, March 12, 2021 at 11:52 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Form 8822 and Form 56

We have multiple rejections dating back to late summer and fall.  Also rejections of requests for back tax returns.

On a call to an IRS employee on an 800 number, the employee reported that the IRS was more than six months behind on processing these forms and suggested that we wait a few more months. My assistant asked if we could make an end-run around the delay by some alternate manner of submission and was told “No” and also asked if any prediction to how much longer.  Answer: unable to predict.

I don’t know if this information is reliable or whether another employee would report the same, but that is what my office was told.

  -Bruce Moen

From: wsbapt-bounces at lists.wsbarppt.com <wsbapt-bounces at lists.wsbarppt.com> On Behalf Of Marilyn J Kliman
Sent: Friday, March 12, 2021 11:09 AM
To: WSBA Probate & Trust Listserv <wsbapt at lists.wsbarppt.com>
Subject: Re: [WSBAPT] Form 8822 and Form 56

I have just been notified by one of my clients that he has also just received this rejection notice on the form 56 we submitted in October! Any insight please share
Sent from my iPhone
Marilyn J. Kliman Law, PLLC

On Mar 12, 2021, at 11:04 AM, Suzanne Lieberman <suzanne at cmslawfirm.com<mailto:suzanne at cmslawfirm.com>> wrote:
Good morning,

Does anyone know why a PR would receive a Form 8822 Change of Address or Responsible party after filing Form 56 from teh IRS? It sounds like the IRS only sends Form 8822 to ensure that the PR receives the decedent's tax information, but the PR is receiving that information, having provided the last known address for decedent and having provided the IRS with his own current address.

The IRS is rejecting submission of Form 56 on the basis of the need to file a change of address Form 8822. Is this just an IRS blunder? Ignore? Or should we correct and how? Only a few of our PRs have received such correspondence and we can't discern a pattern.

Sincerely,

Suzanne Lieberman
CMS Law Firm LLC<http://cmslawfirm.com/>
811 Kirkland Ave. Suite 201 (please note new address!)
Kirkland, WA 98033
206-383-6484 (Cell Phone)
206-659-1512 (Main Office)

Legal stuff I have to put in... To ensure compliance with Treasury Department and IRS regulations, we inform you that, unless expressly indicated otherwise, any federal tax advice contained in this communication (including any attachments) is not intended or written by CMS Law Firm LLC to be used, and cannot be used by the taxpayer, for the purpose of: (i) avoiding penalties that may be imposed on the taxpayer under the Internal Revenue Code; or (ii) promoting, marketing, or recommending to another party any transaction or matter addressed herein (or any attachments).
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