Title 26 — Internal Revenue CodeRelease 119-73
§6903 Notice of Fiduciary Relationship
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES › § 6903
Summary
Once the IRS is notified that someone is acting as a fiduciary for another person, such as an executor or trustee, the fiduciary takes on that person's tax powers, rights, and duties until the IRS is told the role has ended. The tax itself is still collected from the other person's estate. Notices follow Treasury regulations.
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