Title 26 — Internal Revenue CodeRelease 119-73not60
§6905 Discharge of Executor From Personal Liability for Decedent’s Income and Gift Taxes
Title 26 › Subtitle Subtitle F— Procedure and Administration › Chapter 71— TRANSFEREES AND FIDUCIARIES › § 6905
Summary
An executor can be released from personal liability for a decedent’s income and gift taxes by filing a written request after the return is filed. Paying an amount the IRS notifies, or getting no IRS reply within 9 months, releases the executor and gives a receipt. "Executor" means an administrator appointed in the U.S. See section 2204 for chapter 11.
Full Legal Text
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.
Legislative History
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.
Reference
Citations & Metadata
Citation
26 U.S.C. § 6905
Title 26 — Internal Revenue Code
Last Updated
Apr 5, 2026
Release point: 119-73not60