In the case of a court proceeding:
(1) The name and location of the court in which the proceedings are pending,
(2) The date on which such proceedings were instituted,
(3) The number under which such proceedings are docketed, and
(4) When possible, the date, time, and place of any hearing, meeting of creditors, or other scheduled action with respect to such proceedings.
(ii) Assignment for benefit of creditors. The written notice required under subparagraph (3) of this paragraph shall contain:
(a) The name and address of, and the date the asset or assets were assigned to, the assignee,
(b) The name, address, and, for notice filed after December 21, 1972, the taxpayer identification number of the debtor whose assets were assigned.
(c) A brief description of the assets assigned,
(d) An explanation of the action expected to be taken with respect to such assets, and
(e) When possible, the date, time, and place of any hearing, meeting of creditors, sale, or other scheduled action with respect to such assets.
(iii) The notice required by this section shall be sent to the attention of the Chief, Special Procedures Staff, of the district office to which it is required to be sent.
(b) Executors, administrators, and persons in possession of property of decedent. For provisions relating to the requirement of filing, by an executor, administrator, or person in possession of property of a decedent, of a preliminary notice in the case of the estate of a decedent dying before January 1, 1971, see § 20.6036–1 of this chapter (Estate Tax Regulations).
(c) Notice of fiduciary relationship. When a notice is required under § 301.6903–1 of a person acting in a fiduciary capacity and is also required of such person under this section, notice given in accordance with the provisions of this section shall be considered as complying with both sections.
(d) Suspension of period on assessment. For suspension of the running of the period of limitations on the making of assessments from the date a proceeding is instituted to a date 30 days after receipt of notice from a fiduciary in any proceeding under the Bankruptcy Act or from a receiver in any other court proceeding, see section 6872 and § 301.6872–1.
(e) Applicability. Except as provided in paragraph (a)(1)(ii) of this section, the provisions of this section shall apply to those persons referred to in this section whose appointments, authorizations, or assignments occur on or after the date of publication of these regulations in the Federal Register as a Treasury decision.
(f) Cross references.
(1) For criminal penalty for willful failure to supply information, see section 7203.
(2) For criminal penalties for willfully making false or fraudulent statements, see sections 7206 and 7207.
(3) For time for performance of acts where the last day falls on a Saturday, Sunday, or legal holiday, see section 7503 and § 301.7503–1.


26 CFR § 301.6036-1

Scoping language

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