The Receiver has mailed out an IRS form 1099-B to all LifeTime investors that received a payment from the Receiver in 2006. If you received a check for the initial partial distribution in November, or a Jordan policy payment, you will receive a 1099-B. Also, if you paid premiums billed by the Receiver, and were reimbursed at 110%, your 1099-B will include the 10% (but not the amount of the premiums paid).
If your initial partial distribution check went to the custodian of your IRA (such as Sterling Trust Company) you will not receive a 1099-B.
Neither the Receiver nor his staff can give you tax advice. We recommend that you seek the advice of a tax professional or attorney.