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Under section 6166(d),25 if a valid section 6166 election
has been made, then “the provisions of this subtitle [subtitle F,
including section 6651(a)(2)] shall apply as though the Secretary
[or the Secretary’s delegate, the Commissioner] were extending
the time for payment of the tax.”
Thus, in order for us to exercise our jurisdiction to
determine the payment due date, for purposes of section
6651(a)(2), we must first determine whether the time for payment
of the tax has been extended, under section 6166 or otherwise.
25 Sec. 6166 provides, in pertinent part, as follows:
SEC. 6166. EXTENSION OF TIME FOR PAYMENT OF ESTATE TAX
WHERE ESTATE CONSISTS LARGELY OF INTEREST IN CLOSELY HELD
BUSINESS.
(a) 5-year Deferral; 10-year Installment Payment.--
(1) In general.–-If the value of an interest in a
closely held business which is included in determining
the gross estate of a decedent who was (at the date of
his death) a citizen or resident of the United States
exceeds 35 percent of the adjusted gross estate, the
executor may elect to pay part or all of the tax
imposed by section 2001 in 2 or more (but not exceeding
10) equal installments.
* * * * * * *
(d) Election.–-Any election under subsection (a) shall
be made not later than the time prescribed by section
6075(a) for filing the return of tax imposed by section 2001
(including extensions thereof), and shall be made in such a
manner as the Secretary shall by regulations prescribe. If
an election under subsection (a) is made, the provisions of
this subtitle shall apply as though the Secretary were
extending the time for payment of the tax.
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