Title 26 — Internal Revenue CodeRelease 119-73
§6903 Notice of fiduciary relationship
Title 26 › Subtitle Subtitle F— - Procedure and Administration › Chapter CHAPTER 71— - TRANSFEREES AND FIDUCIARIES › § 6903
Summary
If the Secretary is told someone is acting for another person, that person must take on the other's tax rights and duties under this title until the Secretary is told the acting role ended, except where the law says otherwise or when tax is collected from the other's estate. Notices must follow the Secretary's rules.
Full Legal Text
Title 26, §6903
Internal Revenue Code — Source: USLM XML via OLRC
(a)Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated.
(b)Notice under this section shall be given in accordance with regulations prescribed by the Secretary.
Legislative History
Notes & Related Subsidiaries
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6903
Title 26 — Internal Revenue Code
Last Updated
Apr 6, 2026
Release point: 119-73