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(1975). We are called upon in this case to apply this centuries-
old law to the facts herein.
Section 6901 provides for the assessment, payment, and
collection of the liability of a fiduciary under title 31 U.S.C.
section 3713(b). See sec. 6901(a)(1)(B). A fiduciary includes a
personal representative, administrator, or any other person
acting in a fiduciary capacity. See sec. 7701(a)(6). The
Federal priority statute, 31 U.S.C. sec. 3713, requires that a
claim of the United States Government be paid first when a
decedent's estate is insolvent. See 31 U.S.C. sec.
3713(a)(1)(B). Federal income taxes qualify as a claim of the
United States Government for purposes of the priority statute.
See Viles v. Commissioner, 233 F. 2d 376 (6th Cir. 1956), affg.
T.C. Memo. 1955-142. When a personal representative of an
estate distributes assets of the estate in derogation of the
priority of debts owed to the United States, the personal
representative is personally liable for the unpaid claims of the
United States to the extent of the distributions. See 31 U.S.C.
sec. 3713(b); United States v. Coppola, 85 F.3d 1015, 1019-1020
(2d Cir. 1996). For this liability to ripen, a fiduciary must
have had actual or constructive knowledge of the debt owed the
United States. See New v. Commissioner, 48 T.C. 671, 676-677
(1967); Beckwith v. Commissioner, T.C. Memo. 1995-20. The
fiduciary must have notice of the claim which has been defined to
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