-8-
signed Form 900 on October 16, 1987. Hence, the signing of Form
900 occurred within 6 years of the date of assessment (December 7,
1981).
Petitioner was notified of his fiduciary liability by a notice
of liability mailed on December 21, 1993. That date was within the
extended period for collection.
Petitioner posits that because he refused to sign the Form
900, the agreement between Ms. Gardiner and the IRS to extend the
period of limitations on the collection of the estate tax is not
binding as to him. Petitioner argues that one co-executor may not
unilaterally waive, extend, or revive the collection period of
limitations to the detriment of the other co-executor. In support
of this position, petitioner cites Virginia law which provides:
No acknowledgment or promise by any personal
representative of a decedent shall charge the
estate of the decedent, revive a cause of
action otherwise barred or * * * in any case
in which but for such acknowledgment or
promise, the decedent’s estate could have been
protected under a statute of limitations.
Va. Code Ann. sec. 8.01-232 par. B.
A waiver of the period of limitations for assessment of
3(...continued)
officer. Sec. 301.6203-1, Proced. & Admin. Although neither
party submitted the record of assessment, which would show, among
other things, the date of assessment, the Form 900 signed by Ms.
Gardiner indicates that the assessment date was Dec. 7, 1981.
Further, the notice of liability sent to petitioner shows the
date of assessment to be Dec. 7, 1981. Other than pointing to
the date he signed Form 890, petitioner did nothing to prove that
the assessment date was not Dec. 7, 1981.
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