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Title 26 — Internal Revenue CodeRelease 119-73not60

§6902 Provisions of Special Application to Transferees

Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES › § 6902

Last updated Apr 5, 2026|Official source

Summary

The government must prove in Tax Court that a petitioner is responsible as a transferee for a taxpayer’s property. The government does not have to prove that the original taxpayer owed the tax. A transferee who asks the Tax Court can get a preliminary look at the taxpayer’s or a prior transferee’s books, papers, and other records under the court’s rules. The court can issue a judge-signed subpoena for documents in the United States if they are needed to determine liability and will not cause unfair hardship. The subpoena will say when and where the records must be produced.

Full Legal Text

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.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

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

Reference

Citations & Metadata

Citation

26 U.S.C. § 6902

Title 26 — Internal Revenue Code

Last Updated

Apr 5, 2026

Release point: 119-73not60