IRS Forms 56, 2848, 1040-V and Payment Vouchers: What Each Form Does

What each IRS form is for

Lawtopolis publishes this discussion for informational and educational purposes, and as an exercise of the freedoms of speech, press, assembly, belief and religion protected by the First Amendment. It sets out what each statute and decision says and what courts have done with it. It is not legal advice and does not recommend any course of action.

• Form 56, Notice Concerning Fiduciary Relationship — notifies the IRS “of the creation or termination of a fiduciary relationship under section 6903,” for example when an executor takes over a decedent’s tax matters.
• Form 2848, Power of Attorney — “authorize[s] an individual to represent you before the IRS,” who “must be a person eligible to practice before the IRS.”
• Form 843 — claims “a refund or request[s] an abatement of certain taxes, interest, penalties, fees, and additions to tax.”
• Form 1040 / 1040-NR / 1040-X — the individual return, the return for nonresident aliens, and the amended return.
• Form 1040-V — “a statement you send with your check or money order for any balance due.”
• Form 1040-ES — figures and pays estimated tax on income not subject to withholding.
• Forms 1041 and 1041-V — the income tax return for estates and trusts, filed by the fiduciary, and its payment voucher.
• Form 1042 — reports tax withheld on certain income paid to foreign persons.

The statutes behind the forms

• 26 U.S.C. § 6903(a): “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.” Form 56 gives that notice. It applies to real fiduciaries — executors, trustees, guardians — acting for another person or estate.
• 26 U.S.C. §§ 6061, 6065: returns must be signed and made “under the penalties of perjury.”
• 26 U.S.C. § 6402(a): the IRS may credit an overpayment against other tax liabilities and “refund any balance.”
• 26 U.S.C. § 6404(a): the IRS may abate an assessment that is “excessive in amount,” untimely, or “erroneously or illegally assessed.”
• 26 U.S.C. § 7701(a)(1): “The term ‘person’ shall be construed to mean and include an individual, a trust, estate, partnership, association, company or corporation.”
• 31 C.F.R. Part 203: “Payment of Federal Taxes and the Treasury Tax and Loan Program” — rules for how depositaries handle tax deposits.

Is a payment voucher a negotiable instrument?

A negotiable instrument under UCC § 3-104(a) is “an unconditional promise or order to pay a fixed amount of money,” payable to bearer or order. A Form 1040-V is a cover slip that identifies the taxpayer and the amount sent with a check or money order. The check is the instrument; the voucher is not a promise or order to pay. Indorsing the voucher does not create funds.

The Treasury states that it “does not maintain depository accounts against which an individual can draw a check, draft, or any other financial instrument” (IRS Office of Chief Counsel, The Truth About Frivolous Tax Arguments). The Sixth Circuit said the same in United States v. Anderson, 353 F.3d 490, 500 (2003).

How courts and the IRS treat these payments

In United States v. Heath, 525 F.3d 451 (6th Cir. 2008), the court affirmed convictions for tax evasion and for presenting fictitious financial instruments under 18 U.S.C. § 514, after the defendant sent the IRS “Registered Bills of Exchange” naming a Treasury official as drawee. IRS Notice 2010-33 lists as frivolous the position that a Form 1099-OID or other form can be used “to obtain or redeem … a monetary payment out of the United States Treasury,” including by “drawing on a ‘straw man’ or similar financial account.” Filing a frivolous submission carries a $5,000 penalty under 26 U.S.C. § 6702.

• IRS Notice 2010-33
• The Truth About Frivolous Tax Arguments (2022)
• United States v. Heath (6th Cir. 2008)

How to check the IRS forms claim yourself

If someone offers you a strategy built on IRS forms, ask for the court decisions that accepted it. In the decisions cited on this page, courts did not accept it. Instead, read the real statute or rule the claim cites, and then read how courts have applied it. Also, look at the cases listed above. They show what happens when people raise the argument in court. For a real dispute, talk to a licensed attorney in your state. You can start with our directory.

Sources and further reading

Official sources used on this page:

• irs.gov
• irs.gov
• law.cornell.edu
• irs.gov
• law.cornell.edu

Related reading on Lawtopolis:

• "Accepted for Value," Bills of Exchange and Debt Discharge
• "All Obligations Are Securities and Discharged by Indorsement": HJR-192, 31 C.F.R. Part 328 and UCC Article 3
• Birth-Certificate Bonds and the "Secret Treasury Account"