Title 26 — Internal Revenue CodeRelease 119-73not60
§6903 Notice of Fiduciary Relationship
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES › § 6903
Summary
Notifying the Secretary that someone is acting as another person's fiduciary makes that person assume the other's tax authority until notified otherwise, except as law provides and taxes collected from estate; notice must follow Secretary 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 5, 2026
Release point: 119-73not60