FEDERAL · 26 U.S.C. · Chapter 71
Notice of fiduciary relationship
Current through Pub. L. 119-102
(a)Rights and obligations of fiduciary
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.
(b)Manner of notice
Notice under this section shall be given in accordance with regulations prescribed by the Secretary.
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26 U.S.C. § 6903 (Notice of fiduciary relationship) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Williams v. United States
264 F.2d 227 (Sixth Circuit, 1959)
Rob Evans & Associates, LLC v. United States
9 F. Supp. 3d 165 (D. Massachusetts, 2014)
United States v. Pugach
388 F. Supp. 1091 (S.D. New York, 1974)
United States v. Brooks
164 F.R.D. 501 (D. Oregon, 1995)
Gardner-Alfred v. Federal Reserve Bank of New York
(S.D. New York, 2023)
Vaughn v. United States
(Federal Claims, 2024)
Gunther v. United States
573 F. Supp. 126 (W.D. Michigan, 1982)
Source Credit
History
(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
Editorial Notes
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.
Amendments
1976—Pub. L. 94–455 struck out "or his delegate" after "Secretary" wherever appearing.