[WSBAPT] Form 8822 and Form 56

[Laurel Brown]

Many thanks.

On Tue, Mar 16, 2021, 8:28 PM Philip N. Jones <pjones at duffykekel.com> wrote:

> Mail it to the IRS Service Center where the decedent was required to file
> his/her income tax returns.
> Phil Jones
> Portland OR
>
> Philip N. Jones
> Duffy Kekel LLP
> Portland, OR
> pjones at duffykekel.com
> (503) 853-1482 cell
>
> On Mar 16, 2021, at 6:43 PM, Laurel Brown <laurel.brown8385 at gmail.com>
> wrote:
>
> 
> I am co-PR on an estate I am probating and just now have my first case
> where I need to complete an IRS Form 56.  Are these typically submitted
> online with the Letter Testamentary, or are they physically taken to an IRS
> local office?
>
> Thank you in advance for your help.
>
> Laurel Brown
>
> On Tue, Mar 16, 2021 at 6:12 PM Nicholas Pleasants <nick at pleasantslaw.com>
> wrote:
>
>> 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
>>
>>
>>
>> <http://www.pleasantslaw.com/>
>> <image001.png>
>>
>>
>>
>> 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
>>
>> 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>
>> 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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>
>
>
> --
> Laurel Brown
> *Attorney and Counselor at Law*
> *5071 SW Waite St.*
> *Seattle, WA  98116*
> *info at lbrownlaw.com <info at lbrownlaw.com>*
> *425-361-6286*
> ***Disclaimer: Please note that RPPT listserv participation is not
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