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Form 976, Claim for Deficiency Dividends Deductions by a Personal Holding Company, Regulated Investment Company, or Real Estate Investment Trust

Publication 5886-B (sp), Clean Energy Efficiency Incentives and Residential Real Estate Properties for housing developers, building owners and resident landlords (Spanish Version)

Nov. 12, 2024 — The shadow chief executive officer of National Realty Investment Advisors LLC (NRIA) was sentenced today to 144 months in prison for orchestrating a scheme to defraud more than 2,000 investors in a $658 million Ponzi scheme and conspiring to evade millions of dollars in tax liabilities, U.S. Attorney Philip R. Sellinger announced.

March 10, 2025 — A former NFL linebacker was sentenced today to 30 months in federal prison for running a Ponzi scheme in which he defrauded victims out of more than $5 million by lying to them that he was involved in lucrative luxury real estate investments, gold mines in Alaska and Ghana, and other ventures, and promising them high rates of return on their investments.

Under authority of the Internal Revenue Code, the property described here has been seized or acquired for nonpayment of internal revenue taxes and will be sold.

Information about Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, including recent updates, related forms and instructions on how to file. Form 965-B is used by corporate taxpayers and REITs electing to report a taxpayer's net 965 liability, for each tax year in which a taxpayer must account for section 965 amounts.

October 13, 2022 — The president and a top officer of a real estate investment company were charged for their roles in a scheme to defraud more than 2,000 investors in a $650 million Ponzi scheme, and with conspiring to evade $26 million in tax liabilities, U.S. Attorney Philip R. Sellinger announced today.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

Form 965-B, Corporate and Real Estate Investment Trust (REIT) Report of Net 965 Tax Liability and Electing REIT Report of 965 Amounts, should be used by corporate taxpayers and REITs. This form is used to report a taxpayer’s net 965 tax liability for each tax year in which a taxpayer must pay or include section 965 amounts.

You have been selected as part of a small group of people to share your experiences with completing the Form 706, Estate Transfer Tax Return. Your participation is a unique opportunity to help policymakers in Congress understand the real impact of tax laws on the time and money it takes to do your taxes.