IRS Form 56 – Notice Concerning Fiduciary Relationship

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DISCLAIMER: The following is opinion and is neither intended as advise nor any recommended strategy for use by anyone other than this author. I post the actions I have taken myself for review, education, and discussion on a website purposed to those ends. “We the People” of the united States of America are meant to be “self-governing”. I can only govern myself and that property and the chattels which belong to me. What any other American or “U.S. Citizen” and federal property interest chooses to do is their own choice for which they alone bear full responsibility.

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* * Last updated 240320 * *

RESOURCES: AVR 560, 1506, 2319, IRS Form 56 info, Form 56, pdf instructions,
46 USC Chapter 309 lists interesting information on the “federally owned corporation”, subsections §30902, §30904, §30914 in particular.

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Approaches to the Solution:

What originally set me upon this path to review the solution for “entanglement” with the government services corporation “United States” and “ITs” independent corporate collection agency “Internal Revenue Service” was the U.S. Treasury response to my first attempt at filing Form 56 with the Treasury based upon the scattered and smattered hints and granular information strewn across nearly 5000 (at this point) items in the online library of white pages known as annavonreitz.com.

Granted, the lady has good information; finding it all so that you can implement it as one effective solution shows an obvious and often painful requirement of time, energy, and reading comprehension. That body of information needs to be updated to a system of technology suited for the third decade of the twenty-first century. Similar appeals of mine to correct such insufficiency is found to be falling upon increasingly deaf, and increasingly numerous unconcerned ears.

Approach #1: fill out the form 56 properly for the intended purpose; a simple means to a “Revocation of Election” declaration (Section II “Revocation”), to which this page, hopefully with more eyes and brains on the solution than just mine, is dedicated. Consider also, the W8-BEN may be prepared to present in place of W-4 and W-9 forms. The weak point with this approach is with one form, and possibly a clarifying cover letter, you leave much reasoning for your standing and action unspecified… for which the “clerks”, often mindless government button-pushers processing your communication can interpret as they see fit. It might be more effective to be more specific.

Approach #2: find and purchase a pre-written solution (likely affidavit format) from a creator who presents much of the reasoning and information on this page, and on the “Revocation of Election” page which is also on this site (may not be currently accessible). Brandon Joe Williams¹ mentions he has found (see video #9 of 39) and used this version and bases his own solutions for this entanglement on what he has learned from that process. (I may consider offering a solution of this type)

Approach #3: Gather information to support your standing, arrange, and write an affidavit (testimony in affidavit format) to present to the U.S. Treasury and Internal Revenue Service which opens a door to grievance, redress, claim of trespass, and remedy if, for some reason, you cannot get the government services corporation to perform the service required. Certainly more involved and more difficult approach, but spends your own time, energy, and resources rather than cutting to the chase by means of paying someone else for their effort and expertise. You find content, examples, citings, and case law below and in the related posts here on WTPUnInc which can assist you in saving you research time and energy. (Previous related examples posted here on WTPUnInc; see IRS #1, #2, ROE, and BJW; which may not be currently accessible)

• From the IRS website Form 56 Information page and Instructions for Form 56:
  • Fiduciary: A fiduciary is any person in a position of confidence acting on behalf of any other person. A fiduciary assumes the powers, rights, duties, and privileges of the person or entity on whose behalf he or she is acting. Examples of fiduciaries include administrators, conservators, designees, executors, guardians, receivers, trustees of a trust, trustees in bankruptcy, personal representatives, persons in possession of property of an decedent’s [trust or] estate, or debtors-in-possession of assets in any bankruptcy proceeding by order of the court.
    • The Fiduciary acts to manage a trust in a manner that best benefits the “beneficiary”. -dp
    • “A fiduciary is treated by the IRS as if he or she is actually the “taxpayer”. Upon appointment, the fiduciary automatically has both the right and the responsibility to undertake all actions the taxpayer is required to perform. For example, the fiduciary must file returns and pay any taxes due on behalf of the taxpayer.”
      • The trust and/or estate may be “taxpayer” in this case, jurisdiction for which may be the District of Columbia by way of establishment in Puerto Rico, and subject to taxes of trusts and estates through the IRS.
      • The trust exists to benefit the beneficiary, therefore, assignment and instruction to the “fiduciary” should be to manage the trust in the manner that best benefits the “beneficiary” while seeing to any responsibilities of the trust and/or estate (including taxes and tax forms required for their created ALL CAPS “person” as a trust, a “taxpayer”). – dp
    • An “authorized representative” (AR) is treated as “agent” to “taxpayer”, which in this case might be the “trust”, a “person” under the jurisdiction of the IRS and District of Columbia but benefitting the “beneficiary”. The AR “is not required nor permitted to do anything other than actions explicitly authorized by the taxpayer” as indicated on Form 2848. [2848 page] [2848 instr] [2848 pdf]
    • Person: A person is any individual, trust, estate, partnership, association, company, or corporation.
      • “individual” as included with other strictly corporate terms with 26 USC §7701, an “individual” is a single unit of a corporate body and is no “man” which can stand for any matter. [more detail on individual, person, and other key terms found HERE]
      • SO: this isn’t “you”, but the trust and/or estate, a division, an individual trust of a system of public charitable trusts assigned to benefit you, styled after your given name. (?)
    • Decedent’s estate. A decedent’s estate is a taxable entity separate from the decedent that comes into existence at the time of the decedent’s death. It generally continues to exist until the final distribution of the estate’s assets is made to the heirs and other beneficiaries.
      • SO: the trust is a separate entity, which becomes an estate upon death. -dp
      • SO: the estate is intended to launch at the decedent’s death; death presently assumed according to the “missing presumed lost at sea” status assigned to the ALL CAPS entity and trust. – dp
      • SO: trust and estate are persistent until final distribution as intended to heirs and other beneficiaries – dp
    • Terminating entities. A terminating entity, such as a corporation, partnership, trust, etc., only has the legal capacity to establish a fiduciary relationship while it is in existence. Establishing a fiduciary relationship prior to termination of the entity allows the fiduciary to represent the entity [trust or estate] on all tax matters after it is terminated.
      • Therefore, the beneficiary and executor (one who executes) while the trust “exists” can legally and lawfully assign a fiduciary relationship to a trustee who is responsible to manage the account and trust in such manner which best benefits the “beneficiary”. -dp
      • Q: Where is it specified the “beneficiary” intends the estate to benefit heirs of the decedent upon death? Where are such heirs specified? (see [1M] indicated on page 1 examples below, as suggestion)

Points from Form 56 Instructions:

IRS Warning: “Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship under section 6903 [Notice of fiduciary relationship] and provide the qualification for the fiduciary relationship under section 6036 [Notice of qualification as executor or receiver].” [Form 56 info site]

• “…file Form 56 when you create (or terminate) a fiduciary relationship.“, or, most likely in this case, change the nature of the trusteeship from managing an “estate of a decedent” to managing the “trust of one found alive” who is “beneficiary”. Specified in reference to:
• 26 USC 6036: Notice of qualification as executor or receiver
  “…Every receiver… assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary…” [Creditors as surety for the “United States” with the “Emergency Banking Act of 1933”?]
  • [identifies the functions of the following:]
    “receiver” is an “assignee for benefit of creditors”, also “trustee” with title 11 bankruptcy
    “executor”, as defined by §2203 as fiduciary for a “decedent” (deceased), is required to provide “notice of qualification” to the Secretary.
  • 26 USC §2203: “The term “executor” wherever it is used in this title in connection with the estate tax imposed by this chapter means the executor or administrator of the decedent [trust], or, if there is no executor or administrator appointed, qualified, and acting within the United States, then any person in actual or constructive possession of any property of the decedent [trust].”
  • An assignee for the benefit of creditors, must file Form 56 on, or within 10 days of, the date of appointment with the Advisory Group Manager, of the area office of the IRS having jurisdiction over the person for whom you are acting. (ref: Pub. 4235)
    [Q: This seems to be the responsibility of your Form 56 assigned “trustee”?]
• “Receivers and assignees for the benefit of creditors also file Form 56 to give notice of qualification under section 6036.” [qualification as declarations of being “found alive”?]
• 26 USC 6903: Notice of fiduciary relationship
  (a) Rights and obligations of fiduciary
  Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.
  (b)Manner of notice
  Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

Instructions:

Form 56 is an IRS government form so it is quite different from the other forms we have been using. There is no convenient red text making it easy to find the next item to fill-in or correct. The version linked to was partially completed, but updates may not be prepared for you. Work carefully through the steps and double-check your work.

It is also significant that government forms feature language and terms which may need to be corrected to coincide with your chosen “national” status rather than the “U.S. Citizen” status that government is accustomed and expecting to work with most often. Some terms and descriptions may therefore require your handwritten correction. Don’t be overly concerned that you are correcting government forms, just be prepared to inform any “person” which questions your notes, updates, or corrections and establish your action with citing of “their code” that defends your action. You can also write “Corrections per UCC §3-114” at form top of each page with corrections!

To that end I found this particular item in the UCC code fascinating:
UCC §3-114: CONTRADICTORY TERMS OF INSTRUMENT.
“If an instrument contains contradictory terms, typewritten terms prevail over printed terms, handwritten terms prevail over both, and words prevail over numbers.”

Save your changes if the form and your reader allow; you might need to change the filename to do so. Note: on a desktop or a tablet, the reference image is next to the instructions. On a small screen like a phone the image FOLLOWS the instructions.

QUESTIONS: If you have questions that aren’t in the numbered guide notes with each page (example images), search the page (computer) using [Ctrl+F] to search text on the page for keywords. Enter search words (simple) in the field, tab up and down with arrows to search. That will include both the page text and the comment text and lead you to questions and answers posted by people who asked questions before you.

Form 56 instructions indicate “evidence” to substantiate your authority may be required. Your Part III inclusion “Paramount claim of life and estate” serves as a court of record, an “action”, and “declaration” that you are “alive, well, and not lost at sea”, as does the method of your authorization with thumbprint seal. Having such recorded on the public record with the county recorder, along with your other declarations, supports this. A certificate of live birth (COLB) and a certified copy of your birth certificate (long-version preferred) are also good evidence of material fact for which you are attesting.

“receiver” mentioned in Part III may equate to “beneficiary”, OR fiduciary or agent for the closing of the account, or delivery of assets to heirs on behalf of the beneficiary. For hints and breadcrumbs, see: 12 USC §191, other searches for “beneficiary” and “definitions” for Title 31 turns up: 12 USC §1813: (j) Receiver: “…includes a receiver, liquidating agent, conservator, commission, person, or other agency charged by law with the duty of winding up the affairs of a bank or savings association or of a branch of a foreign bank.”

Form 56 instructions, page 2, at “Assignment for the benefit of creditors” indicates the necessary “attached: [1] brief description of assets assigned, and [2] explanation of the action to be taken regarding the assets; both which were addressed for Part 1, sections A and B herein” which might be mentioned with the letter of instruction.

[end of updates to 240322]

Letter of instruction to include (forward 20 count of form 1099A), explanation, and citing of authority, attached “paramount claim of life and estate”, for document tax as “Agreement“², authorization over a total of $0.05 per page for each page:

Once complete, pair Form 56 with your Paramount Claim of Life and Estate declaration and a cover letter as a Letter of Instruction and plan to return this package of documents to the [U.S. Secretary of the Treasury or IRS?] via registered mail (~$12.50 as of 02/21).

STILL CAN’T FIND ANSWERS, 1) click Ctrl+F and enter a keyword for your question and scroll through the page TEXT including COMMENTS and see if your questions has been asked and answered. 2) IF NOT, add your question by posting it in a new COMMENT at the bottom of this page. Please post one question per comment.

footnotes:

1. Brandon Joe Williams has done an excellent job of digging into the topics and facets of the entanglements of contracts, finding effective solutions, and documenting what he has found with citings and even links to his resources. He’s also attracted an audience of active and motivated supporters who contribute to the “work at hand”. WARNING: Brandon is rather irreverent and abrasive in both language and approach at times. His rationale for his beefy and well researched FREE content: “So, what did you pay to get in? I’ll speak as I please…” Which, he doesn’t express nearly so diplomatically. Just be prepared. ↩︎
2. “Stamp Duties, 1863” [SD63] for Library of Congress pdf (pertinent examples)
   $0.10 at authorization for Form 56; (2) pages x $0.05 each page.
   $0.15 at authorization for Cover letter (2 pgs) with attached “Paramount claim of life and estate document” (1 pg); (3) pages x $0.05 each page. ↩︎