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Form DR 0253 Fillable Closing Agreement - Estates, Trusts
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
(: Corporation) Unchecked (: Estate) Unchecked (: Individual) Unchecked (: Trust) Unchecked (1) For the purpose of facilitating the settlement and (2) Except as provided in subsection (4) of this section (3) The distributee of a decedent's estate or of a trust (4) (a) In case a tax covered by this article is due from (Address) (b) This subsection (4) shall not apply in the case of a (c) Upon expiration of said eighteen month period (City) (Date (MM/DD/YY)) (Date (MM/DD/YY)) (Date of Death) (Executive Director Department of Revenue) (Fiduciary Officer or Agent) (First Name) (for the period) (I) Such request notifies the executive director of the (II) The dissolution is begun in good faith before (III) The dissolution is completed (in the principal sum of) (Last Name) (Middle Initial) (Reason for seeking agreement) (Relationship to taxpayer) (SSN or Colorado Account Number) (Stamp comment (Stamp comment (State) (The Department of Revenue hereby acknowledges receipt of) (Zip) *130253==19999* 39 21 116 colorado revised Statutes Closing agreements 9/20/2013 10:14:38 AM 9/20/2013 10:14:58 AM 9/20/2013 10:15:17 AM 9/20/2013 10:15:43 AM a decedent or from his estate or from a corporation limited accordance therewith shall not be annulled modified set accordance with such determination together with any interest due thereon as provided by law; acting in a fiduciary capacity or any director or officer of a Address agreement in full satisfaction of the taxes for the taxable period to which the above agreement relates as provided in and Whereas said fiduciary officer or agent hereby agrees to this determination and consents to the assessment and Annual date format is: (MM/YY MM/YY) Annual date format is: (MM/YY MM/YY) any personal representative of a decedent or of the estate aside or disregarded be assessed within the time limited by section 39 21 107 be liable under the provisions of subsection (2) of this sec been dissolved the executive director of the department of before the expiration of such eighteen month period; being issued the personal representative of the decedent collection of any deficiency in tax included in the amount of the principal tax liability so determined together with any collection payment abatement refund or credit made in colorado department of revenue company in the process of dissolution or which has been company or partnership contemplates dissolution at or corporation limited liability company or partnership unless: corporation or any member of a partnership or limited liability Date (MM/DD/YY) Date (MM/DD/YY) Date of Death (MM/DD/YY) decedent or by the corporation limited liability company or decedent's estate the trust receivership or other fiduciary decedent's estate trust estate fund corporation partnership demand therefor shall issue within eighteen months after Denver CO 80261 0005 department of revenue that the corporation limited liability determination of the tax shall be made and notice and dissolved who distributes the estate or fund in his control distributed for any unpaid taxes of the decedent decedent's distribution distribution of estates trusts receiverships or other fiduciary DR 0253 (08/30/13) due from such decedent decedent's estate trust estate estate or fund the stockholder of any dissolved corporation Estate Trust Corporation estate trust estate receivership corporation partnership Example: (01/13 01/13) Example: (01/13 01/13) Example: (01/13 01/14) ) Example: (01/13 01/14) ) Example: (01/13 04/13) Example: (01/13 04/13) Executive Director Department of Revenue executive director or any person authorized in writing by him fact the case shall not be reopened as to matters agreed Fiduciary Officer or Agent final and conclusive if and when this agreement is approved by said Executive Director of the Department of Revenue First Name for the period fund corporation partnership or limited liability company I taxpayer for which/whom agreement is sought II person seeking agreement III agreement in the principal sum of $ In witness whereof the above parties have subscribed their names to these presents Income tax closing agreement Individual Instructions CDOR Instructions CDOR Last Name liability company or partnership in order for personal liability company who receives any of the property of such liability under subsection (2) of this section to remain in effect limit which would have been applicable had there been no may agree to enter into an agreement with any person or Middle Initial Monthly date format is: (MM/YY MM/YY) Monthly date format is: (MM/YY MM/YY) Now this agreement witnesseth that said fiduciary officer or agent and said Executive Director of the Department of of a decedent or any trustee receiver or other person of a material fact payment in accordance with such agreement of fraud malfeasance or misrepresentation of a material of such person in respect of any tax within the provisions of of the decedent's final return or filed after the filing of the of the limited liability company or partnership no longer will of the property so received for any unpaid income tax of or agent of this state; and in any suit action or proceeding or limited liability company covered by this article which may or limited liability company members or partnership members or limited liability company shall be liable to the extent or the member of any dissolved partnership or limited otherwise applicable partnership filed after the filing of its return; but a request partnership for any of his or its taxable periods under the partnership member or limited liability company member partnership or limited liability company covered by partnerships in the process of dissolution or which have penalty or interest applicable thereto as provided by law and/or to accept any abatement credit or refund made in periods to which the agreement relates In addition the provisions of the taxes covered by this article; and except Quarterly date format is: (MM/YY MM/YY) Quarterly date format is: (MM/YY MM/YY) Reason for seeking agreement Received by relationship or corporation or limited liability company or Relationship to taxpayer relationships corporation limited liability companies and request is applicable by any personal representative of such return of the decedent's estate with respect to which such revenue may agree with the fiduciary or surviving directors Revenue of the State of Colorado hereby mutually agree that the principal amount of such liability so determined shall be section 39 21 107 Notice to such distributee stockholder section 39 21 116 CRS 1973 except upon a showing of fraud malfeasance or misrepresentation of a material fact shall be final and conclusive; and except upon a showing shall be full satisfaction of the taxes for the taxable shall be given in the same manner and within the time shall be personally liable to the extent of the property so Signature SSN or Colorado Account Number State such agreement or any determination assessment Taxpayer is (check one): the decedent decedent's estate trust estate fund corporation The Department of Revenue hereby acknowledges receipt of $ in accordance with this the directors and officers of the corporation or the members the expiration of such eighteen month period; and the person or estate for whom he acts relating to the liability this article for any prior taxable period Any such agreement this article which may be assessed within the time limited by under this provision shall not extend the period of limitation upon a showing of fraud malfeasance or misrepresentation upon or the agreement modified by any officer employee upon the amount of taxes due from the decedent or from the Whereas there has been a determination of the Colorado income tax liability of said taxpayer or taxpayer's estate without determination being made and notice and demand without having first paid any taxes covered by this article written request for such determination filed after the filing www TaxColorado com