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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 estate
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