§6905 — Title 26 Internal Revenue Code | U.S. Code

Summary

If the person handling a dead person's estate asks in writing, after the tax return is filed, to be freed from personal responsibility for taxes under subtitle A or chapter 12, the Secretary may tell that person how much is owed. If they pay the amount told, or if nine months pass after the request with no notice from the Secretary, they are released from being personally responsible for any additional tax later found and are entitled to a written receipt showing the release. "Executor" means the executor or administrator of the estate who is appointed, qualified, and acting in the United States. For similar rules about chapter 11 taxes, see section 2204.

Title 26, §6905

Internal Revenue Code — Source: USLM XML via OLRC

(a)In the case of liability of a decedent for taxes imposed by subtitle A or by chapter 12, if the executor makes written application (filed after the return with respect to such taxes is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) for release from personal liability for such taxes, the Secretary may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 9 months after receipt of the application if no notification is made by the Secretary before such date, shall be discharged from personal liability for any deficiency in such tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.

(b)For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.

(c)For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing. 1970—Subsec. (a). Pub. L. 91–614, § 101(f), substituted “9 months” for “1 year”.

Statutory Notes and Related Subsidiaries

Effective Date

of 1970 Amendment Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838, provided that the amendment made by that section is effective with respect to the estates of decedents dying after Dec. 31, 1973.

Effective Date

Section effective with respect to decedents dying after Dec. 31, 1970, see section 101(j) of Pub. L. 91–614, set out as an

Effective Date

of 1970 Amendment note under section 2032 of this title.

§6905 Discharge of executor from personal liability for decedent’s income and gift taxes

Summary

Title 26, §6905

Notes & Related Subsidiaries

Editorial Notes

Amendments

Statutory Notes and Related Subsidiaries

Effective Date

Effective Date

Effective Date

Citations & Metadata