Summer 2006 • Issue 22, page 5
When I am appointed as receiver is there anyone in particular I need to notify?
By Davidson, Peter*
Q: When I am appointed receiver is there anyone in particular
that I need to notify?
A: There are a number of statutes which require a receiver to notify
certain agencies of the receiver’s appointment. In particular, California
Revenue & Taxation Code §18650 requires the receiver to notify the
Franchise Tax Board of his or her appointment. Similarly, Internal Revenue
Code §§6036 and 6903 require a receiver to notify the Internal Revenue
Service of his or her appointment; as does California Unemployment
Insurance Code §1090. IRS Form 56 may be used to provide such notice.
Alternatively, one easy way of providing the notice is to prepare a
pleading notifying the agencies of the appointment and the property over
which the receiver has been appointed. This has the advantage of
containing the caption of the case the receiver was appointed in and the
case number. In addition, by treating it as a pleading you can attach a
proof of service so you can establish when notice was given and file the
pleading in the case so the court and the parties know you have complied
with this requirement.
*PETER A. DAVIDSON, with Moldo Davidson Fraioli Seror & Sestanovich LLP
located in Los Angeles, is a receiver and an attorney who specializes in
representing receivers in state and federal court.