Sample Form 1296, Assessment Against Transferee or Fiduciary. The box is checked showing type of tax as income. The transferor’s name, address, and TIN are listed on the left side of the form. The transferee’s name, address, and TIN are listed on the right side of the form. The tax year is listed as 199512, and the code section is 6901(a)(1). The transferee’s tax is listed as $35,000 as is the total tax. The transferor’s tax total is listed as $0.00. The remarks indicate that the transferee liability is limited to the value of assets received in the total amount of $35,000.