Instructions for Form 706-A - Notices
This is archived information that pertains only to the 2006 Tax Year. If you
are looking for information for the current tax year, go to the Tax Prep Help Area.
Privacy Act and Paperwork Reduction Act Notice.
We ask for the information on this form to carry out the Internal Revenue laws of the United States. We need it to figure
and collect the right
amount of tax. Subtitle B, Estate and Gift Taxes, of the Internal Revenue Code, imposes a tax in some cases on qualified heirs
who dispose of property
valued under special valuation rules. This form is used to determine the amount of the taxes that you owe. Section 6011 requires
you to provide the
requested information if the tax is applicable to you. Section 6109 requires you to provide your taxpayer identification number
(SSN).
Generally, tax returns and return information are confidential, as required by section 6103. However, section 6103 allows
or requires the Internal
Revenue Service to disclose or give such information shown on your Form 706-A to the Department of Justice to enforce the
tax laws, both civil and
criminal, and to cities, states, the District of Columbia, U.S. commonwealths or possessions, and certain foreign governments
for use in administering
their tax laws. We may also disclose this information to other countries under a tax treaty, to federal nontax criminal laws,
or to federal law
enforcement and intelligence agencies to combat terrorism. If you fail to provide this information in a timely manner, you
may be subject to penalties
and interest.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid
OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may
become material in the
administration of any Internal Revenue law.
The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time
is:
Recordkeeping |
3 hr., 17 min.
|
Learning about the law or the form |
2 hr., 11 min.
|
Preparing the form |
1 hr., 39 min.
|
Copying, assembling, and sending the form to the IRS |
1 hr., 3 min.
|
If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would
be happy to hear from
you. You can write to the Internal Revenue Service, Tax Products Coordinating Committee, SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave. NW, IR-6406,
Washington, DC 20224. Do not send the tax form to this office. Instead, see Where To File on page 1.