Notice Concerning Fiduciary Relationship of Financial Institution
Notice Concerning Fiduciary Relationship of Financial Institution
Notice Concerning Fiduciary Relationship of Financial Institution
15 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 16 through 21 are to be completed only if the financial institution is or was a member of a group filing a consolidated return.
16 Name of person for whom you are acting (as shown on the tax return) 17 Employer identification number
LANITASHA RENEE' HINTON = FOREIGN GRANTOR TRUST
18 Address of the common parent (number, street, and room or suite no.)
PMB # 98405-34328 ;C/O 2124 SO. CUSHMAN AVE
19 City, state, and ZIP code
TACOMA,WA 98405
20 Check here ✔ if a copy of this form has been sent to the common parent of the group.
21 Enter the tax year(s) that the financial institution is or was a member of the consolidated group: 2019-2024
Part II Authority
22 Evidence of fiduciary authority. Check applicable box(es), and attach copy of applicable orders:
a Appointment of conservator b Replacement of conservator
c ✔ Appointment of receiver d Order of insolvency
e ✔ Other evidence of creation of fiduciary relationship (describe): PRIVATEAMERICAN INTERNATIONAL BANK/TRADE AGREEMENT
Under penalties of perjury, I declare that I have examined this document, including any accompanying statements, and to the best of my
Please knowledge and belief, it is true, correct, and complete.
Sign
LANITASHA R. HINTON 07/26/2024
Here CHIEF PRIVATE EQUITY CLERK OF COURT
Fiduciary’s signature Title, if applicable Date
For Paperwork Reduction Act Notice, see back of form. Cat. No. 12784J Form 56-F (Rev. 12-2022)
Form 56-F (Rev. 12-2022) Page 2
Future Developments becomes insolvent, the fiduciary should file a Part II—Authority
new Form 56-F and check the box on line 7.
For the latest information about developments Check the appropriate box and attach a copy
related to Form 56-F and its instructions, such Note: A fiduciary (defined above), who was of the appropriate order.
as legislation enacted after they were appointed a fiduciary of a financial institution
published, go to www.irs.gov/Form56F. prior to the issuance of Form 56-F and who Part III—Tax Notices
still is a fiduciary for the same financial
All notices and other written communications
General Instructions institution, should file Form 56-F with the IRS
as soon as possible.
with regard to income, employment, and
excise taxes of the financial institution will be
Section references are to the Internal Revenue A fiduciary (defined above), who may have addressed to the fiduciary, with the exception
Code unless otherwise noted. previously filed Form 56 for a financial of notices sent to the common parent under
Purpose of Form institution, and is still acting as a fiduciary for the provisions of Regulations section
the same institution, should file a new Form 1.1502-77. Other notices and written
Use Form 56-F to notify the IRS of a fiduciary 56-F as soon as possible. communications will be addressed to the
relationship only if that relationship is with fiduciary only as specified. For example, use
respect to a financial institution (such as a Where To File this line to identify a transferee tax liability
bank or a thrift). Until you notify the IRS of the under section 6901.
For purposes of section 6402(k) and section
fiduciary relationship, notices of tax liability 6903, send Form 56-F to the Internal Revenue
sent to the last known address of the Service Center where the financial institution Part IV—Revocation or
taxpayer, or transferee, subject to liability are Termination of Notice
for whom the fiduciary is acting files its
considered sufficient compliance by the IRS income tax return. Complete this part if you are revoking or
with the requirements of the Internal Revenue
Code. However, if the financial institution is a For purposes of section 6036, send Form terminating all prior notices concerning
member of a consolidated group, the 56-F to the Advisory Group Manager of the fiduciary relationships on file with the IRS for
provisions of Regulations section 1.1502-77 area office of the IRS having jurisdiction over the same tax matters and years or periods
apply to the extent not modified by section the person for whom you are acting. See Pub. covered by this notice concerning fiduciary
6402(k) and Regulations section 301.6402-7. 4235, Collection Advisory Offices Contact relationships.
Information, for more information.
In addition, the filing of Form 56-F is a Signature
requirement to secure a refund pursuant to
section 6402(k) and Regulations section Specific Instructions Sign Form 56-F under penalty of perjury and
301.6402-7. enter the title describing your role as a
Part I—Identification fiduciary (receiver or conservator).
Section 6036 and Regulations section
301.6036-1 state that a notice is required of a Lines 1–5. Provide all the requested
receiver in proceedings other than information concerning the financial institution Paperwork Reduction Act Notice. We ask
bankruptcy, and other like fiduciaries. Section in this part. for the information on the form to carry out
6402(k) and Regulations section 301.6402-7 Line 2. Section 6109 requires that the the Internal Revenue laws of the United
state that a fiduciary of an insolvent financial taxpayer’s identification number must be States. You are required to give us the
institution must file Form 56-F to secure its disclosed. The principal purpose is to identify information. We need it to ensure that you are
position with respect to any refund that may the financial institution for whom you are complying with these laws and to allow us to
be available to a consolidated group. acting. figure and collect the right amount of tax.
Section 6903 and Regulations section Line 7. Check this box if the financial You are not required to provide the
301.6903-1 state that every person acting in a institution is insolvent within the meaning of information requested on a form that is
fiduciary capacity must file a written notice 12 U.S.C. 191, 12 U.S.C. 1821(c)(5)(A), 12 subject to the Paperwork Reduction Act
with the IRS. U.S.C. 1464(d)(2)(A), 12 U.S.C. 1464(d)(2)(C), unless the form displays a valid OMB control
or any applicable state law (or any successor number. Books or records relating to a form
Who Should File statute that adopts a substantially similar or its instructions must be retained as long as
statute). their contents may become material in the
Form 56-F should be filed instead of Form 56, administration of any Internal Revenue law.
Notice Concerning Fiduciary Relationship, by Lines 9–13. Provide all the requested Generally, tax returns and return information
the federal agency acting as a fiduciary information regarding the fiduciary in this part. are confidential, as required by section 6103.
(defined below) in order to notify the IRS of For example, on line 9, enter the full name of
the creation, termination, or change in status the fiduciary (such as the Federal Deposit The time needed to complete and file Form
of a fiduciary relationship with a financial Insurance Corporation or similar federal 56-F will vary depending on individual
institution. agency). circumstances. The estimated average time is:
Line 10. The contact person should be the Recordkeeping . . . . . . 7 min.
Definition
individual within the federal agency who has Learning about the
Fiduciary. A fiduciary means the Federal the authority to handle all tax matters on law or the form . . . . . . 28 min.
Deposit Insurance Corporation, or other behalf of the financial institution. Preparing the form . . . . . 41 min.
federal agency authorized by law to act as a
Lines 16–21. Provide all the requested Copying, assembling,
receiver or conservator of a financial
information in this part concerning the and sending the form
institution. The term also includes any federal
common parent of a consolidated group that to the IRS . . . . . . . . 14 min.
instrumentality, subsidiary, or agency that is a
includes (or included) the financial institution
predecessor or successor of this agency that If you have comments concerning the
(if applicable).
is so authorized. accuracy of these time estimates or
If the form is submitted in compliance with suggestions for making Form 56-F simpler,
When To File the regulations under section 6402(k), the we would be happy to hear from you. You can
Form 56-F must be filed with the IRS within identification number of the common parent send us comments from www.irs.gov/
10 days from the date the fiduciary is should be disclosed. FormComments. Or you can send your
appointed to act as a receiver or conservator. If the financial institution was a member of comments to:
In addition, it should be filed in every more than one consolidated group during any Internal Revenue Service
subsequent tax year that the fiduciary year(s) to which the fiduciary may claim a Tax Forms and Publications
continues to act as the receiver or refund under section 6402(k), then the 1111 Constitution Ave. NW, IR-6526
conservator for that financial institution for fiduciary must file a separate Form 56-F Washington, DC 20224
purposes of section 6402(k). providing the information on each parent.
Do not send the form to this address.
If a Form 56-F has been filed for a solvent Line 20. Check the box if a copy of the form Instead, see Where To File on this page.
financial institution by the fiduciary and was sent to the appropriate common parent
subsequently that financial institution in compliance with Regulations section
301.6402-7.