<div dir="ltr">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?<div><br></div><div>Thank you in advance for your help.</div><div><br></div><div>Laurel Brown</div></div><br><div class="gmail_quote"><div dir="ltr" class="gmail_attr">On Tue, Mar 16, 2021 at 6:12 PM Nicholas Pleasants <<a href="mailto:nick@pleasantslaw.com">nick@pleasantslaw.com</a>> wrote:<br></div><blockquote class="gmail_quote" style="margin:0px 0px 0px 0.8ex;border-left:1px solid rgb(204,204,204);padding-left:1ex">
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<p class="MsoNormal">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.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">CIRCULAR 230 disclosure: this isn’t tax advice.<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal">Best, <u></u><u></u></p>
<p class="MsoNormal">Nick<u></u><u></u></p>
<p class="MsoNormal"><u></u> <u></u></p>
<p class="MsoNormal"><b><span style="color:rgb(43,106,164)">Nicholas Pleasants<u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="color:rgb(43,106,164)">Owner<u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(43,106,164)"><u></u> <u></u></span></p>
<p class="MsoNormal"><a href="http://www.pleasantslaw.com/" target="_blank"><b><span style="color:rgb(43,106,164);text-decoration:none"><img border="0" width="144" height="44" style="width: 1.5in; height: 0.4583in;" id="gmail-m_2271123705678139702Picture_x0020_1" src="cid:1783dd6865c4cff311" alt="(Logo) Pleasants Law Firm"></span></b></a><b><span style="color:rgb(43,106,164)"><u></u><u></u></span></b></p>
<p class="MsoNormal"><span style="color:black"><u></u> <u></u></span></p>
<p class="MsoNormal"><span style="color:black">Pleasants Law Firm, P.S.<br>
2300 130th Ave NE, Suite A-101<br>
Bellevue, WA 98005-1755<br>
(425) 615-7070 tel/fax<br>
</span><span style="color:rgb(46,117,182)"><a href="mailto:nick@pleasantslaw.com" target="_blank"><span style="color:rgb(46,117,182)">nick@pleasantslaw.com</span></a><u></u><u></u></span></p>
<p class="MsoNormal"><span style="color:rgb(46,117,182)"><a href="http://www.pleasantslaw.com" target="_blank"><span style="color:rgb(46,117,182)">www.pleasantslaw.com</span></a>
<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal"><b><span style="font-size:12pt;color:black">From: </span></b><span style="font-size:12pt;color:black"><<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>> on behalf of Bruce Moen <<a href="mailto:brm@moenlaw.com" target="_blank">brm@moenlaw.com</a>><br>
<b>Reply-To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Date: </b>Friday, March 12, 2021 at 11:52 AM<br>
<b>To: </b>WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject: </b>Re: [WSBAPT] Form 8822 and Form 56<u></u><u></u></span></p>
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<p class="MsoNormal"><u></u> <u></u></p>
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<p class="MsoNormal">We have multiple rejections dating back to late summer and fall. Also rejections of requests for back tax returns.<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">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.<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal">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.
<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal"> -Bruce Moen<u></u><u></u></p>
<p class="MsoNormal"> <u></u><u></u></p>
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<div style="border-right:none;border-bottom:none;border-left:none;border-top:1pt solid rgb(225,225,225);padding:3pt 0in 0in">
<p class="MsoNormal"><b>From:</b> <a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a> <<a href="mailto:wsbapt-bounces@lists.wsbarppt.com" target="_blank">wsbapt-bounces@lists.wsbarppt.com</a>>
<b>On Behalf Of </b>Marilyn J Kliman<br>
<b>Sent:</b> Friday, March 12, 2021 11:09 AM<br>
<b>To:</b> WSBA Probate & Trust Listserv <<a href="mailto:wsbapt@lists.wsbarppt.com" target="_blank">wsbapt@lists.wsbarppt.com</a>><br>
<b>Subject:</b> Re: [WSBAPT] Form 8822 and Form 56<u></u><u></u></p>
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<p class="MsoNormal"> <u></u><u></u></p>
<p class="MsoNormal" style="margin-bottom:12pt">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<u></u><u></u></p>
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<p class="MsoNormal">Sent from my iPhone<u></u><u></u></p>
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<p class="MsoNormal">Marilyn J. Kliman Law, PLLC<u></u><u></u></p>
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<p class="MsoNormal"><br>
<br>
<br>
<u></u><u></u></p>
<blockquote style="margin-top:5pt;margin-bottom:5pt">
<p class="MsoNormal" style="margin-bottom:12pt">On Mar 12, 2021, at 11:04 AM, Suzanne Lieberman <<a href="mailto:suzanne@cmslawfirm.com" target="_blank">suzanne@cmslawfirm.com</a>> wrote:<u></u><u></u></p>
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<p class="MsoNormal">Good morning,<u></u><u></u></p>
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<p class="MsoNormal"> <u></u><u></u></p>
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<p class="MsoNormal">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. <u></u><u></u></p>
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<p class="MsoNormal"> <u></u><u></u></p>
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<p class="MsoNormal">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.<u></u><u></u></p>
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<p class="MsoNormal"><br clear="all">
<u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">Sincerely, </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)"> </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">Suzanne Lieberman</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)"><a href="http://cmslawfirm.com/" target="_blank"><span style="color:rgb(17,85,204)">CMS Law Firm LLC</span></a></span><u></u><u></u></p>
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<p class="MsoNormal"><b><span style="color:rgb(80,0,80)">811 Kirkland Ave. Suite 201 </span></b><span style="color:rgb(80,0,80)">(please note new address!)</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">Kirkland, WA 98033</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">206-383-6484 (Cell Phone)</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">206-659-1512 (Main Office)</span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)"> </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)"> </span><u></u><u></u></p>
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<p class="MsoNormal"><span style="color:rgb(80,0,80)">Legal stuff I have to put in... <i>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).</i></span><u></u><u></u></p>
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<a href="http://mailman.fsr.com/mailman/listinfo/wsbapt" rel="noreferrer" target="_blank">http://mailman.fsr.com/mailman/listinfo/wsbapt</a></blockquote></div><br clear="all"><div><br></div>-- <br><div dir="ltr" class="gmail_signature"><div dir="ltr"><div><div dir="ltr">Laurel Brown<div><i>Attorney and Counselor at Law</i></div><div><i>5071 SW Waite St.</i></div><div><i>Seattle, WA 98116</i></div><div><i><a href="mailto:info@lbrownlaw.com" target="_blank">info@lbrownlaw.com</a></i></div><div><i>425-361-6286</i></div></div></div></div></div>