[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6905]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 71--TRANSFEREES AND FIDUCIARIES
Sec. 6905. Discharge of executor from personal liability for
decedent's income and gift taxes
(a) Discharge of liability
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, after 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) Definition of executor
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) Cross reference
For discharge of executor from personal liability for taxes
imposed under chapter 11, see section 2204.
(Added Pub. L. 91-614, title I, Sec. 101(e)(1), Dec. 31, 1970, 84 Stat.
1837; amended Pub. L. 91-614, title I, Sec. 101(f), Dec. 31, 1970, 84
Stat. 1838; Pub. L. 94-455, title XIX, Sec. 1906(b)(13)(A), Oct. 4,
1976, 90 Stat. 183
