http://www.ncosc.net/eagle/2011_internal_control_certification_letter.pdf
State agencies report to the NC Controller, and they aren’t doing IRS Tax Returns!
The IRS requires that Trusts and Estates complete form 1041
http://www.irs.gov/pub/irs-pdf/f1041.pdf
Federal, state, and local agencies requesting using Form 8300, Reports of Cash Payments Over $10,000 Used in a Trade or Business, (available information pursuant to IRC §6103(I)(15)) must file a separate SPR for this program. All agencies requesting data under IRC §6103(I)(15) are referred to the Office of Safeguards.
