- 6 - In this case, the coexecutrixes of decedent’s estate filed a notice of fiduciary relationship pursuant to section 6903. Section 6903 provides: Upon notice to the Secretary that any person is acting for another person in a fiduciary capacity, such fiduciary shall assume the powers, rights, duties, and privileges of such other person in respect of a tax imposed by this title (except as otherwise specifically provided and except that the tax shall be collected from the estate of such other person), until notice is given that the fiduciary capacity has terminated. Once a notice of fiduciary relationship is filed, the fiduciary steps into the shoes of the decedent, and any notice to which the decedent might otherwise be entitled will be sufficient if furnished to the decedent’s fiduciary, unless and until notice is given that the fiduciary relationship has been terminated. Sec. 6903; see also sec. 301.6903-1, Proced. & Admin. Regs. There is no dispute in this case that, in a Form 56 mailed to respondent on September 24, 1998, the estate timely notified respondent pursuant to section 6903 that the estate fiduciaries’ address of record was the Wroxton Road address. There is also no dispute that, although the notice of estate tax deficiency bore the Aspen address and the Wroxton Road address, respondent inexplicably did not mail the notice to the Wroxton Road address. Instead, respondent mailed the original notice of estate tax deficiency to the former residential address (the Aspen address) of one of the fiduciaries and to the attorneys for the estatePage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: May 25, 2011