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Estate and Trust Names not Printing on Notices Correctly

Purpose of Bulletin

To inform staff that notices from Taxpayers Information (TI) and Electronic Communication System (ECOM) may be issued without the name of the estate or trust. 

Background

To capture the estate/trust names from e-filed 541 returns correctly, TI began storing the estate/trust name in the Additional Address field and using “A TRUST” or “AN ESTATE” in the First and Last Name fields.

 The current system design for notices does not print both the Guardian/ Executor field and the Additional Address field. When both are present, only the Guardian/Executor field is printed. Due to this limitation, a notice may be sent with the trustee/executor name but not the name of the estate or trust.

Personal Audit Workstation System, Accounts Receivable Collection System, and Integrated Nonfiler Compliance notices print both lines and are not affected.

We are working on a solution for TI and ECOM notices.

Taxpayer Inquiries

If you are contacted by a taxpayer who received a notice addressed to “ESTATE, AN” or “TRUST, A” use the FTBID on the notice to identify the taxpayer. You can use the **** command in TI to search by the warrant number. Perform Security & Disclosure with the notice information. You may provide the name of the estate or trust to the caller in this situation.

Updating TI

Continue to follow the new procedures for estates/trusts outlined in PSB 13.44, New Procedures for Updating Name and or Address or refer to TI Manual, Section 06120, Entity Change Screen.