26 U.S.C. § 6905 — Discharge of executor from personal li-

Page 3843 TITLE 26—INTERNAL REVENUE CODE § 6905 the Secretary is prohibited from making the as- sessment in respect of the liability of the trans- feree or fiduciary (and in any event, if a pro- ceeding in respect of the liability is placed on the docket of the Tax Court, until the decision of the Tax Court becomes final), and for 60 days thereafter. (g) Address for notice of liability In the absence of notice to the Secretary under section 6903 of the existence of a fiduciary relationship, any notice of liability enforceable under this section required to be mailed to such person, shall, if mailed to the person subject to the liability at his last known address, be suffi- cient for purposes of this title, even if such per- son is deceased, or is under a legal disability, or, in the case of a corporation, has terminated its existence. (h) Definition of transferee As used in this section, the term ‘‘transferee’’ includes donee, heir, legatee, devisee, and dis- tributee, and with respect to estate taxes, also includes any person who, under section 6324(a)(2), is personally liable for any part of such tax. (i) Extension of time For extensions of time by reason of armed service in a combat zone, see section 7508. (Aug. 16, 1954, ch. 736, 68A Stat. 841; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 97–258, § 3(f)(10), Sept. 13, 1982, 96 Stat. 1065; Pub. L. 115–141, div. U, title IV, § 401(a)(322), Mar. 23, 2018, 132 Stat. 1199.) Editorial Notes AMENDMENTS 2018—Subsec. (a)(1)(B). Pub. L. 115–141 substituted ‘‘Code, in’’ for ‘‘Code in’’. 1982—Subsec. (a)(1)(B). Pub. L. 97–258 substituted ‘‘section 3713(b) of title 31, United States Code’’ for ‘‘section 3467 of the Revised Statutes (31 U.S.C. 192)’’. 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. § 6902. Provisions of special application to trans- ferees (a) Burden of proof In proceedings before the Tax Court the bur- den of proof shall be upon the Secretary to show that a petitioner is liable as a transferee of property of a taxpayer, but not to show that the taxpayer was liable for the tax. (b) Evidence Upon application to the Tax Court, a trans- feree of property of a taxpayer shall be entitled, under rules prescribed by the Tax Court, to a preliminary examination of books, papers, docu- ments, correspondence, and other evidence of the taxpayer or a preceding transferee of the taxpayer’s property, if the transferee making the application is a petitioner before the Tax Court for the redetermination of his liability in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer. Upon such ap- plication, the Tax Court may require by sub- poena, ordered by the Tax Court or any division thereof and signed by a judge, the production of all such books, papers, documents, correspond- ence, and other evidence within the United States the production of which, in the opinion of the Tax Court or division thereof, is necessary to enable the transferee to ascertain the liabil- ity of the taxpayer or preceding transferee and will not result in undue hardship to the tax- payer or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena. (Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’. § 6903. Notice of fiduciary relationship (a) Rights and obligations of fiduciary Upon notice to the Secretary that any person is acting for another person in a fiduciary capac- ity, such fiduciary shall assume the powers, rights, duties, and privileges of such other per- son in respect of a tax imposed by this title (ex- cept as otherwise specifically provided and ex- cept that the tax shall be collected from the es- tate of such other person), until notice is given that the fiduciary capacity has terminated. (b) Manner of notice Notice under this section shall be given in ac- cordance with regulations prescribed by the Sec- retary. (Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. § 6904. Prohibition of injunctions For prohibition of suits to restrain enforcement of liability of transferee, or fiduciary, see section 7421(b). (Aug. 16, 1954, ch. 736, 68A Stat. 843.) § 6905. Discharge of executor from personal li- ability 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 ex- ecutor 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 pay- ment of the amount of which he is notified, or 9 months after receipt of the application if no no- tification is made by the Secretary before such date, shall be discharged from personal liability Page 3844 TITLE 26—INTERNAL REVENUE CODE § 7001 1 Section numbers editorially supplied. 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 ‘‘execu- tor’’ 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, § 101(e)(1), Dec. 31, 1970, 84 Stat. 1837; amended Pub. L. 91–614, title I, § 101(f), Dec. 31, 1970, 84 Stat. 1838; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) 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 sec- tion 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. CHAPTER 72—LICENSING AND REGISTRATION Subchapter Sec.1 A. Licensing ............................................... 7001 B. Registration .......................................... 7011 Subchapter A—Licensing Sec. 7001. Collection of foreign items. § 7001. Collection of foreign items (a) License All persons undertaking as a matter of busi- ness or for profit the collection of foreign pay- ments of interest or dividends by means of cou- pons, checks, or bills of exchange shall obtain a license from the Secretary and shall be subject to such regulations enabling the Government to obtain the information required under subtitle A (relating to income taxes) as the Secretary shall prescribe. (b) Penalty for failure to obtain license For penalty for failure to obtain the license pro- vided for in this section, see section 7231. (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Subsec. (a). Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. Subchapter B—Registration Sec. 7011. Registration—persons paying a special tax. 7012. Cross references. § 7011. Registration—persons paying a special tax (a) Requirement Every person engaged in any trade or business on which a special tax is imposed by law shall register with the Secretary his name or style, place of residence, trade or business, and the place where such trade or business is to be car- ried on. In case of a firm or company, the names of the several persons constituting the same, and the places of residence, shall be so reg- istered. (b) Registration in case of death or change of lo- cation Any person exempted under the provisions of section 4905 from the payment of a special tax, shall register with the Secretary in accordance with regulations prescribed by the Secretary. (Aug. 16, 1954, ch. 736, 68A Stat. 845; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.) Editorial Notes AMENDMENTS 1976—Pub. L. 94–455 struck out ‘‘or his delegate’’ after ‘‘Secretary’’ wherever appearing. § 7012. Cross references (1) For provisions relating to registration in con- nection with firearms, see sections 5802, 5841, and 5861. (2) For special rules with respect to registration by persons engaged in receiving wagers, see section 4412. (3) For provisions relating to registration in rela- tion to the taxes on gasoline and diesel fuel, see sec- tion 4101. (4) For provisions relating to registration by deal- ers in distilled spirits, wines, and beer, see section 5124. (5) For penalty for failure to register, see section 7272. (6) For other penalties for failure to register with respect to wagering, see section 7262. (Aug. 16, 1954, ch. 736, 68A Stat. 846; Pub. L. 85–475, § 4(b)(7), June 30, 1958, 72 Stat. 260; Pub. L. 89–44, title VI, § 601(g), June 21, 1965, 79 Stat. 155; Pub. L. 91–513, title III, § 1102(d), Oct. 27, 1970, 84 Stat. 1292; Pub. L. 94–455, title XIX, §§ 1904(b)(8)(C), 1906(a)(39), Oct. 4, 1976, 90 Stat. 1816, 1830; Pub. L. 104–188, title I, § 1702(b)(4), Aug. 20, 1996, 110 Stat. 1868; Pub. L. 109–59, title XI, § 11125(b)(9), Aug. 10, 2005, 119 Stat. 1955.) Editorial Notes AMENDMENTS 2005—Pars. (4) to (6). Pub. L. 109–59 added par. (4) and redesignated former pars. (4) and (5) as (5) and (6), re- spectively.