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therefore, respondent has not committed any act on which
petitioner could have detrimentally relied. Petitioner knew or
should have known that there was a potential Federal estate tax
liability for the estate. Indeed, petitioner was not ignorant of
the true facts in this case. Petitioner's affidavit and her
attorney's letters attached to the Federal estate tax return
filed by her demonstrate that she was fully aware of her
liability as the trustee in possession of Marital Trust property
for decedent's estate's unpaid Federal estate tax.
Section 2204 allows fiduciaries other than the "executor"
(e.g., the trustee) to apply to the Secretary for a determination
as to the amount of the Federal estate taxes for which they may
be personally liable and to seek a discharge therefor.
Petitioner held the Marital trust property for almost 9 years
after decedent's death; however, she never applied to the
Secretary for a determination of her liability or the discharge
thereof. Moreover, it does not appear from the record that
petitioner brought to the attention of the Minnesota court her
liability for the Federal estate taxes due.
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