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(a) Liens for Estate Tax.--Except as otherwise
provided in subsection (c)--
(1) Upon Gross Estate.--Unless the
estate tax imposed by chapter 11 is sooner
paid in full, or becomes unenforceable by
reason of lapse of time, it shall be a lien
upon the gross estate of the decedent for 10
years from the date of death, except that
such part of the gross estate as is used for
the payment of charges against the estate and
expenses of its administration, allowed by
any court having jurisdiction thereof, shall
be divested of such lien.
(2) Liability of Transferees and
Others.--If the estate tax imposed under
chapter 11 is not paid when due, then the
* * * transferee * * * who receives, or has
on the date of the decedent's death, property
included in the gross estate under sections
2034 to 2042, inclusive, to the extent of the
value, at the time of the decedent's death,
of such property, shall be personally liable
for such tax. Any part of such property
transferred by (or transferred by a
transferee of) such * * * transferee * * * to
a purchaser or holder of a security interest
shall be divested of the lien provided in
paragraph (1) and a like lien shall then
attach to all the property of such * * *
transferee * * *, except any part transferred
to a purchaser or a holder of a security
interest. [Emphasis added.]
In sum, in the event that a decedent's estate taxes are not paid
when due, section 6324(a)(1) imposes a 10-year lien on the gross
estate, and section 6324(a)(2) imposes personal liability upon
transferees of property included in the decedent's gross estate
under sections 2034 to 2042 and provides for the imposition of a
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Last modified: May 25, 2011