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Federal estate tax or addition to tax had been paid by or for the
account of decedent's estate. Both decedent's estate and the
Marital Trust are insolvent as all assets of decedent's estate,
including the Marital Trust assets, have been distributed to
Charles L. Govern II.
Discussion
I. Liability Under Section 6324(a)(2)
Section 6901(a)3 establishes a procedure for the assessment
and collection by the Commissioner of unpaid Federal income,
estate, or gift tax liability from a transferee. Section 6901
does not create or define a transferee's substantive tax
liability, and the substantive basis for the assertion of
transferee liability under section 6901 must generally be found
2(...continued)
we entered a stipulated decision on Aug. 1, 1995, that resolved
the amount of the underlying deficiency in estate tax and
addition to tax due from decedent's estate.
3Sec. 6901(a) provides, in pertinent part:
SEC. 6901(a). Method of Collection.--The amounts
of the following liabilities shall, except as
hereinafter in this section provided, be assessed,
paid, and collected in the same manner and subject to
the same provisions and limitations as in the case of
the taxes with respect to which the liabilities were
incurred:
(1) Income, estate, and gift taxes.--
* * * * * * *
(ii) of a decedent in the case of a tax
imposed by chapter 11 (relating to estate taxes),
or
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