§6902 — Title 26 Internal Revenue Code | U.S. Code

Summary

The Secretary must prove in Tax Court that a person who got a taxpayer’s property is responsible as a transferee. The Secretary does not have to prove that the original taxpayer owed the tax. If that transferee asks the Tax Court to re-decide their liability for the tax (including interest and additions), they can ask to inspect the taxpayer’s or an earlier transferee’s books, papers, and other evidence. Under the court’s rules, the Tax Court can issue a subpoena signed by a judge for material in the United States if the court thinks it is needed to determine liability and will not cause undue hardship. The subpoena will say when and where the inspection must happen.

Title 26, §6902

Internal Revenue Code — Source: USLM XML via OLRC

(a)In proceedings before the Tax Court the burden of proof shall be upon the Secretary to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax.

(b)Upon application to the Tax Court, a transferee of property of a taxpayer shall be entitled, under rules prescribed by the Tax Court, to a preliminary examination of books, papers, documents, correspondence, and other evidence of the taxpayer or a preceding transferee of the taxpayer’s property, if the transferee making the application is a petitioner before the Tax Court for the redetermination of his liability in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer. Upon such application, the Tax Court may require by subpoena, ordered by the Tax Court or any division thereof and signed by a judge, the production of all such books, papers, documents, correspondence, and other evidence within the United States the production of which, in the opinion of the Tax Court or division thereof, is necessary to enable the transferee to ascertain the liability of the taxpayer or preceding transferee and will not result in undue hardship to the taxpayer or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena.

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

§6902 Provisions of special application to transferees

Summary

Title 26, §6902

Notes & Related Subsidiaries

Editorial Notes

Amendments

Citations & Metadata