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March 24, 2023 ¡ª U.S. District Judge Mary S. Scriven has sentenced Frank Sebastian Visicaro to 24 months in federal prison for conspiracy to commit money laundering. As part of his sentence, the court also ordered Visicaro to pay restitution in the amount of $1,088,440, the proceeds of funds laundered through bank accounts he controlled. Visicaro had pleaded guilty on December 9, 2021.

Insights into the definitions of such terms as IGRA trust, minor and legal incompetent, and grantor and owner; the applicability of Rev. Proc. 2003-14; and the taxability issues associated with disbursements made from an IGRA trust.

SOI Tax Stats - Compendium of Federal Estate Tax and Personal Wealth Studies, Volume 1

Compendium of federal estate tax and personal wealth studies - Additional readings

SOI Tax Stats Archive - 1954 to 1976 Estate, Gift, and Fiduciary Tax Returns

Book Value Balance Sheet Information

These Frequently Asked Questions address specific issues related to the acceptance of deliveries at the Kansas City Service Center from private delivery services.

Form 5305-B is used by an account owner and the trustee as a model trust account agreement that has been approved by the IRS. Do not file Form 5305-B with the IRS. Instead, keep it with your records. is a model trust account agreement that has been approved by the IRS.

Publication 5744, Estate Tax Returns - The Statistics of Income (SOI) Year of Death Study collects data reported on the Form 706, United States Estate (and Generation-Skipping Transfer) Tax Return, for decedents who die during a single, focus calendar year. Returns filed for decedents who die in the focus year are sampled for 3 consecutive calendar years.

Group/pooled trust sponsors file Form 5316, Application for Group or Pooled Trust Ruling, to request a determination letter from the IRS for a determination that the trust is a group trust arrangement.