§6903 — Notice of fiduciary relationship

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.” Section 6903(b) provides that such notice “shall be given in accordance with regulations prescribed by the Secretary.” Pursuant to section 6903(b), Treasury Regulation § 301.6903-1(b)(2) provides rules for notices filed on or after April 24, 2002.

The instructions on Form 56 state: "You must notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036.

Section 6212(b)(3), which deals solely with the estate tax, provides that, in the absence of a notice concerning fiduciary relationship filed under section 6903, a notice of estate tax deficiency addressed and mailed to the decedent at the decedent’s last known address is sufficient for purposes of chapter 11 (dealing with the estate tax) and chapter 63 (dealing with assessment).

s a deliberate 3¹(...continued) The RCRA also defines "resource recovery facility" as "any facility at which solid waste is processed for the purpose ofextracting, converting to energy, or otherwise separating and preparing solid waste for reuse." R sec. 6903(24). - 82 - action or effort on behalfofthe taxpayer. Unlike section 45K(c)(1)(B), where we concluded that the word "produce" may be used to designate a natural process, a "facility for producing qualified fuels" under section 45K(f)(1) mus

s a deliberate 3¹(...continued) The RCRA also defines "resource recovery facility" as "any facility at which solid waste is processed for the purpose ofextracting, converting to energy, or otherwise separating and preparing solid waste for reuse." R sec. 6903(24). - 82 - action or effort on behalfofthe taxpayer. Unlike section 45K(c)(1)(B), where we concluded that the word "produce" may be used to designate a natural process, a "facility for producing qualified fuels" under section 45K(f)(1) mus

s a deliberate 3¹(...continued) The RCRA also defines "resource recovery facility" as "any facility at which solid waste is processed for the purpose ofextracting, converting to energy, or otherwise separating and preparing solid waste for reuse." R sec. 6903(24). - 82 - action or effort on behalfofthe taxpayer. Unlike section 45K(c)(1)(B), where we concluded that the word "produce" may be used to designate a natural process, a "facility for producing qualified fuels" under section 45K(f)(1) mus

pi law petitioner continues in existence for pu oses ofthis proceeding, notwithstanding petitioner's administrative dissolution, and has the legal capacity to file the subject 5This general rule applies in the absence ofnotice to the Secretary under sec. 6903 ofthe existence ofa fiduciary Éelationship. - 8 - [*8] petition for redetermination ofemployment status and the proper amount of employmenttax under that determination. See sec. 7436(a). In the light ofthe foregoing, An appropriate order wi

We will deny respondent's motion to reopen the record.4 Section 6212(a) provides that ifthe Commissioner determines that there is a deficiency in income tax, "he is authorized to send notice ofsuch deficiency to the taxpayerby certified mail or registeredmail." The notice ofdeficiency is "sufficient" ifmailed to the taxpayer at his last known address unless the Commissioner has been

Discussion Section 6212(a) provides that if Ithe Secretary determines that there is a deficiency in income tax "he is authorized to send notice of such deficiency to -the taxpayer by certified mail or registered mail." The notice of deficiency is "sufficient" if 1 mailed to the taxpayer at his last known address, unless the Secretary has

The instructions on Form 56 state: “You must notify the IRS of the creation or termination of a fiduciary relationship under section 6903 and give notice of qualification under section 6036.

eft behind. Turning to the Code again, we find that it also provides, as a general rule, that any person acting for another person in a fiduciary capacity shall assume the powers, rights, duties, and privileges of that person with respect to taxes, sec. 6903, and that the word “fiduciary” includes executors and administrators, sec. 7701(a)(6). We have already applied these sections to allow executors and administrators to seek innocent spouse relief, e.g., Jonson v. Commissioner, 118 T.C. 106 (2

(b) Address for Notice of Deficiency.-- (1) Income and gift taxes and certain excise taxes.--In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, notice of a deficiency in respect of a tax imposed by subtitle A, chapter 12, chapter 42, chapter 43, or chapter 44 if mailed to the taxpayer at his last known address, shall be sufficient for purposes of subtitle A, chapter 12, chapter 42, chapter 43, chapter 44, and this chapter even if s