Form 56 Filing Address
Form 56 goes to the IRS service center where the person you are acting for is required to file. Receivers and assignees use an Insolvency address in Dallas, and the instructions give no fax number.
Where to file Form 56
File Form 56 with the Internal Revenue Service Center where the person for whom you are acting is required to file tax returns; that center is the one in the instructions for their return. A receiver in a receivership proceeding or an assignee for the benefit of creditors files it on or within 10 days of the date of appointment, with Internal Revenue Service, Insolvency MS 5027 DAL Dallas, TX 75242, and may also file a separate Form 56 with that service center.
Frequently Asked Questions
Can I fax Form 56 to the IRS?
No. The instructions say to file it with the service center where the person you act for is required to file, and give no fax number.
Where do I mail Form 56?
To the IRS service center where the person you are acting for files their returns. A receiver or an assignee for the benefit of creditors files with Internal Revenue Service, Insolvency MS 5027 DAL Dallas, TX 75242.
When do I file Form 56?
When the relationship starts and again when it ends, because the form gives notice of the creation or termination of a fiduciary relationship. A receiver or an assignee for the benefit of creditors files on or within 10 days of the date of appointment.
Is Form 56 the same as a power of attorney?
No. Form 56 gives notice of a fiduciary relationship. Form 2848 appoints a representative and Form 8821 authorizes access to tax information.
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