Clarified filing addresses for fiduciaries

Don't file Form 56 with the Dallas Insolvency office unless you are a receiver or similar fiduciary or an assignee for the benefit of creditors. 

For other fiduciary relationships, file Form 56 with the Internal Revenue Service Center where the person for whom you're acting is required to file tax returns. If the person for whom you're acting is required to file Form 1040, go to About Form 1040, U.S. Individual Income Tax Return or Where to file addresses for taxpayers and tax professionals filing Form 1040 to locate the mailing address. For other tax return types, go to Where to file tax returns - Addresses listed by return type to locate the applicable mailing address.