WebCPA - Tools and Resources for the Electronic Accountant - An Investcorp and SourceMedia Publication: "Speaking at the IRS Tax Forum in New York on Thursday, Patrick Leahy, an attorney with the IRS’s estate and gift tax division in Manhattan, told an audience of tax preparers they don’t have to file the Form 706, the U.S. Estate (and Generation-Skipping Transfer) Tax Return.
“If you file a 706 to the IRS Service Center,” he warned, “we will rapidly return it to you because we don’t have a place to put them.”"
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