26 U.S.C. § 6036: Notice of qualification as…

§6036 Notice of Qualification as Executor or Receiver

Title 26 › Subtitle F — Procedure and Administration › CHAPTER 61 — INFORMATION AND RETURNS › Subchapter A — Returns and Records › PART III — INFORMATION RETURNS › Subpart A — Information Concerning Persons Subject to Special Provisions › § 6036

Last updated Aug 21, 2026|Official source

Summary

Receivers, trustees in bankruptcy cases (under Title 11), assignees for the benefit of creditors, similar fiduciaries, and executors (as defined in section 2203) must notify the Secretary that they are serving in that role. They must send the notice in the form and by the deadlines the Secretary’s rules require, and the Secretary can make rules that excuse some people from this duty.

Title 26, §6036

Internal Revenue Code, Source: USLM XML via OLRC

Every receiver, trustee in a case under title 11 of the United States Code, assignee for benefit of creditors, or other like fiduciary, and every executor (as defined in section 2203), shall give notice of his qualification as such to the Secretary in such manner and at such time as may be required by regulations of the Secretary. The Secretary may by regulation provide such exemptions from the requirements of this section as the Secretary deems proper.

Notes & Related Subsidiaries

Editorial Notes

Amendments

1980—Pub. L. 96–589 substituted “trustee in a case under title 11 of the United States Code” for “trustee in bankruptcy”. 1976—Pub. L. 94–455 struck out “or his delegate” after “Secretary” wherever appearing.

Statutory Notes and Related Subsidiaries

Effective Date

of 1980 AmendmentAmendment by Pub. L. 96–589 effective Oct. 1, 1979, but not applicable to proceedings under Title 11, Bankruptcy, commenced before Oct. 1, 1979, see section 7(e) of Pub. L. 96–589, set out as a note under section 108 of this title.