§6903 — Notice of fiduciary relationship
50 citing cases
Statute Text — 26 U.S.C. §6903
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.
Notice under this section shall be given in accordance with regulations prescribed by the Secretary.
Treasury Regulations
-
Treas. Reg. §301.6903-1Notice of fiduciary relationship
(a) Rights and obligations of fiduciary. Every person acting for another person in a fiduciary capacity shall give notice thereof to the district director in writing. As soon as such notice is filed with the district director such fiduciary must, except as otherwise specifically provided, assume the powers, rights, duties, and privileges of the taxpayer with respect to the taxes imposed by the Code. If the person is acting as a fiduciary for a transferee or other person subject to the liability specified in section 6901, such fiduciary is required to assume the powers, rights, duties, and privileges of the transferee or other person under that section. The amount of the tax or liability is ordinarily not collectible from the personal estate of the fiduciary but is collectible from the estate of the taxpayer or from the estate of the transferee or other person subject to the liability specified in section 6901.
(b) Manner of notice—(1) Notices filed before April 24, 2002. This paragraph (b)(1) applies to notices filed before April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service office where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and, if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under section 3467 of the Revised Statutes, as amended (31 U.S.C. 192) in respect of the payment of any tax from the estate of the taxpayer. Satisfactory evidence of the authority of the fiduciary to act for any other person in a fiduciary capacity must be filed with and made a part of the notice. If the fiduciary capacity exists by order of court, a certified copy of the order may be regarded as satisfactory evidence. When the fiduciary capacity has terminated, the fiduciary, in order to be relieved of any further duty or liability as such, must file with the Internal Revenue Service office with whom the notice of fiduciary relationship was filed written notice that the fiduciary capacity has terminated as to him, accompanied by satisfactory evidence of the termination of the fiduciary capacity. The notice of termination should state the name and address of the person, if any, who has been substituted as fiduciary. Any written notice disclosing a fiduciary relationship which has been filed with the Commissioner under the Internal Revenue Code of 1939 or any prior revenue law shall be considered as sufficient notice within the meaning of section 6903. Any satisfactory evidence of the authority of the fiduciary to act for another person already filed with the Commissioner or district director need not be resubmitted.
(2) Notices filed on or after April 24, 2002. This paragraph (b)(2) applies to notices filed on or after April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service Center where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under 31 U.S.C. 3713(b), in respect of the payment of any tax from the estate of the taxpayer. The fiduciary must retain satisfactory evidence of his or her authority to act for any other person in a fiduciary capacity as long as the evidence may become material in the administration of any internal revenue law.
(c) Where notice is not filed. If the notice of the fiduciary capacity described in paragraph (b) of this section is not filed with the district director before the sending of notice of a deficiency by registered mail or certified mail to the last known address of the taxpayer (see section 6212), or the last known address of the transferee or other person subject to liability (see section 6901(g)), no notice of the deficiency will be sent to the fiduciary. For further guidance regarding the definition of last known address, see § 301.6212-2. In such a case the sending of the notice to the last known address of the taxpayer, transferee, or other person, as the case may be will be a sufficient compliance with the requirements of the Code, even though such taxpayer, transferee, or other person is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. Under such circumstances, if no petition is filed with the Tax Court of the United States within 90 days after the mailing of the notice (or within 150 days after mailing in the case of such a notice addressed to a person outside the States of the Union and the District of Columbia) to the taxpayer, transferee, or other person, the tax, or liability under section 6901, will be assessed immediately upon the expiration of such 90-day or 150-day period, and demand for payment will be made. See paragraph (a) of § 301.6213-1 with respect to the expiration of such 90-day or 150-day period.
(d) Definition of fiduciary. The term “fiduciary” is defined in section 7701(a)(6) to mean a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
(e) Applicability of other provisions. This section, relating to the provisions of section 6903, shall not be taken to abridge in any way the powers and duties of fiduciaries provided for in other sections of the Code.
-
Treas. Reg. §301.6903-1(a)Rights and obligations of fiduciary.
Rights and obligations of fiduciary. Every person acting for another person in a fiduciary capacity shall give notice thereof to the district director in writing. As soon as such notice is filed with the district director such fiduciary must, except as otherwise specifically provided, assume the powers, rights, duties, and privileges of the taxpayer with respect to the taxes imposed by the Code. If the person is acting as a fiduciary for a transferee or other person subject to the liability specified in section 6901, such fiduciary is required to assume the powers, rights, duties, and privileges of the transferee or other person under that section. The amount of the tax or liability is ordinarily not collectible from the personal estate of the fiduciary but is collectible from the estate of the taxpayer or from the estate of the transferee or other person subject to the liability specified in section 6901.
-
Treas. Reg. §301.6903-1(b)Manner of notice—(1) Notices filed before April 24, 2002.
Manner of notice—(1) Notices filed before April 24, 2002. This paragraph (b)(1) applies to notices filed before April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service office where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and, if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under section 3467 of the Revised Statutes, as amended (31 U.S.C. 192) in respect of the payment of any tax from the estate of the taxpayer. Satisfactory evidence of the authority of the fiduciary to act for any other person in a fiduciary capacity must be filed with and made a part of the notice. If the fiduciary capacity exists by order of court, a certified copy of the order may be regarded as satisfactory evidence. When the fiduciary capacity has terminated, the fiduciary, in order to be relieved of any further duty or liability as such, must file with the Internal Revenue Service office with whom the notice of fiduciary relationship was filed written notice that the fiduciary capacity has terminated as to him, accompanied by satisfactory evidence of the termination of the fiduciary capacity. The notice of termination should state the name and address of the person, if any, who has been substituted as fiduciary. Any written notice disclosing a fiduciary relationship which has been filed with the Commissioner under the Internal Revenue Code of 1939 or any prior revenue law shall be considered as sufficient notice within the meaning of section 6903. Any satisfactory evidence of the authority of the fiduciary to act for another person already filed with the Commissioner or district director need not be resubmitted.
(2) Notices filed on or after April 24, 2002. This paragraph (b)(2) applies to notices filed on or after April 24, 2002. The notice shall be signed by the fiduciary, and shall be filed with the Internal Revenue Service Center where the return of the person for whom the fiduciary is acting is required to be filed. The notice must state the name and address of the person for whom the fiduciary is acting, and the nature of the liability of such person; that is, whether it is a liability for tax, and if so, the type of tax, the year or years involved, or a liability at law or in equity of a transferee of property of a taxpayer, or a liability of a fiduciary under 31 U.S.C. 3713(b), in respect of the payment of any tax from the estate of the taxpayer. The fiduciary must retain satisfactory evidence of his or her authority to act for any other person in a fiduciary capacity as long as the evidence may become material in the administration of any internal revenue law.
-
Treas. Reg. §301.6903-1(c)Where notice is not filed.
Where notice is not filed. If the notice of the fiduciary capacity described in paragraph (b) of this section is not filed with the district director before the sending of notice of a deficiency by registered mail or certified mail to the last known address of the taxpayer (see section 6212), or the last known address of the transferee or other person subject to liability (see section 6901(g)), no notice of the deficiency will be sent to the fiduciary. For further guidance regarding the definition of last known address, see § 301.6212-2. In such a case the sending of the notice to the last known address of the taxpayer, transferee, or other person, as the case may be will be a sufficient compliance with the requirements of the Code, even though such taxpayer, transferee, or other person is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. Under such circumstances, if no petition is filed with the Tax Court of the United States within 90 days after the mailing of the notice (or within 150 days after mailing in the case of such a notice addressed to a person outside the States of the Union and the District of Columbia) to the taxpayer, transferee, or other person, the tax, or liability under section 6901, will be assessed immediately upon the expiration of such 90-day or 150-day period, and demand for payment will be made. See paragraph (a) of § 301.6213-1 with respect to the expiration of such 90-day or 150-day period.
-
Treas. Reg. §301.6903-1(d)Definition of fiduciary.
Definition of fiduciary. The term “fiduciary” is defined in section 7701(a)(6) to mean a guardian, trustee, executor, administrator, receiver, conservator, or any person acting in any fiduciary capacity for any person.
-
Treas. Reg. §301.6903-1(e)Applicability of other provisions.
Applicability of other provisions. This section, relating to the provisions of section 6903, shall not be taken to abridge in any way the powers and duties of fiduciaries provided for in other sections of the Code.
50 Citing Cases
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.
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
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.
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
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).
(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