§3713

section 3713 provides: Section 3713.

section 3713 (1994), for unpaid income taxes and additions to tax (and accrued interest thereon) owed by Mr. Johnson's estate. We hold Ms. Johnson is personally liable to the extent set forth herein. Unless otherwise noted, section references are to the Internal Revenue Code. Rule references are to the Tax Court Rules of Practice and Procedure. Bac

section 3713 provides: Section 3713. Priority of Government claims (a)(1) A claim of the United States Government shall be paid first when— ‡ ‡ ‡ ‡ ‡ (B) The estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor. H» "f* »{• H* *{* (b) A representative of a person or an estate * *

3713 and from the beneficiaries as transferees under section 6324(a)(2); (2) the period of limitations to collect from both Mr. Frese and the beneficiaries remained open; and (3) these potentially collectible amounts had to 3This office is now referred to as the “Independent Office of Appeals”. Taxpayer First Act, Pub. L. No. 116-25, sec. 1001

3713, often referred to as the Federal priority statute, provides that when the estate ofa deceased debtor, in the custody ofthe executor or administrator, is not enough to pay all debts ofthe debtor, a claim of the U.S. Government must be paid first. E subsec. (a)(1)(B). A representative of a person or estate who pays any part ofa debt ofthe

fferent result. That is what is implied by the Supreme Court's statements in Commissionerv. Stern, 357 U.S. at 44, that the predecessor of 7(...continued) Similarly, the Service may institute an action to collect a fiduciary's liability under 31 USC § 3713. The transferee may also be held liable for the debts ofthe debtor under the Bankruptcy Code, which has its own fraudulent conveyance statute,¹5 even ifthe issue ofliability is decided in the bankruptcy court, not the Tax Court, under Section

fferent result. That is what is implied by the Supreme Court's statements in Commissionerv. Stern, 357 U.S. at 44, that the predecessor of 7(...continued) Similarly, the Service may institute an action to collect a fiduciary's liability under 31 USC § 3713. The transferee may also be held liable for the debts ofthe debtor under the Bankruptcy Code, which has its own fraudulent conveyance statute,¹5 even ifthe issue ofliability is decided in the bankruptcy court, not the Tax Court, under Section

fferent result. That is what is implied by the Supreme Court's statements in Commissionerv. Stern, 357 U.S. at 44, that the predecessor of 7(...continued) Similarly, the Service may institute an action to collect a fiduciary's liability under 31 USC § 3713. The transferee may also be held liable for the debts ofthe debtor under the Bankruptcy Code, which has its own fraudulent conveyance statute,¹5 even ifthe issue ofliability is decided in the bankruptcy court, not the Tax Court, under Section

fferent result. That is what is implied by the Supreme Court's statements in Commissionerv. Stern, 357 U.S. at 44, that the predecessor of 7(...continued) Similarly, the Service may institute an action to collect a fiduciary's liability under 31 USC § 3713. The transferee may also be held liable for the debts ofthe debtor under the Bankruptcy Code, which has its own fraudulent conveyance statute,¹5 even ifthe issue ofliability is decided in the bankruptcy court, not the Tax Court, under Section