Part I. General Information

Complete Part I by providing information that is correct and complete as of the time Schedule PC (Form 706) is filed. If filing an updated Schedule PC (Form 706) with a supplemental Form 706 or as notice of final resolution of the protective claim for refund, be sure to update the information from the original filing to ensure that it is accurate. Be particularly careful to verify that contact information (addresses and telephone numbers) and the reason for filing Schedule PC (Form 706) are indicated correctly. If the fiduciary is different from the executor identified on Form 706, Part I, line 7, or has changed since the initial notice of protective claim for refund was filed, attach letters testamentary, letters of administration, or similar documentation evidencing the fiduciary’s authority to file the protective claim for refund on behalf of the estate. Include a copy of Form 56, Notice Concerning Fiduciary Relationship, if it has been filed.