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reflected this determination in a notice of liability mailed to
petitioner on December 21, 1993.
Petitioner acknowledges that he permitted Estate assets to be
distributed before all estate taxes had been paid; however, he
disputes personal liability for the unpaid estate taxes on the
basis that (1) the period of limitations for collection of the
unpaid estate taxes had expired prior to the mailing of
respondent’s notice, and (2) he did not have knowledge of the
Government’s claim for unpaid estate taxes prior to July 24, 1981
(when petitioner and the other co-executor agreed to a tax
deficiency of $12,701 on behalf of the Estate and signed Form 890
and by that date the greatest amount of distributions by the Estate
to others had been made). Accordingly, the issues we must decide
are:
(1) Whether the period of limitations for collection of the
unpaid estate taxes of the Estate expired prior to respondent’s
mailing of a notice of fiduciary liability to petitioner. We hold
that it did not.
(2) Whether petitioner is personally liable under 31 U.S.C.
section 3713(b)(1994) for unpaid estate taxes (and accrued interest
thereon) owing by the Estate. We hold that petitioner is liable
for unpaid estate taxes together with interest accrued thereon to
December 21, 1993, the date respondent’s notice of liability was
mailed to petitioner.
Except as otherwise indicated, all section references are to
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