Estate of Edward P. Roski, Sr., Deceased, Edward P. Roski, Jr., Executor - Page 12

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                         with respect to an estate (or with                           
                         respect to any property included                             
                    upon the filing of an appropriate pleading,                       
                    the Tax Court may make a declaration with                         
                    respect to whether such election may be made                      
                    or whether such extension has ceased to                           
                    apply.  Any such declaration shall have the                       
                    force and effect of a decision of the Tax                         
                    Court and shall be reviewable as such.                            
          II. Evolution of the Commissioner’s Position                                
               The Commissioner has changed his position regarding whether            
          a bond is required for a section 6166 election four times over              
          the last 15 years.                                                          
               In a 1987 IRS General Litigation Bulletin (GLB),4 the                  
          Internal Revenue Service (IRS) posed the question “Is a bond or             
          notice of lien required only if the personal representative seeks           
          discharge from personal liability for the estate tax?”  IRS                 
          General Litigation Bulletin No. 323 (Aug. 1987).  The                       
          Commissioner’s answer was that “An estate executor may elect to             
          extend the time for payment of the estate tax under IRC 6166                
          without either posting bond, or obtaining agreement to the                  
          creation of an IRC 6324A lien.  If neither is done, however, the            

               4Although General Litigation Bulletins are not precedent,              
          sec. 6110(k)(3), they “‘do reveal the interpretation put upon the           
          statute by the agency charged with the responsibility of                    
          administering the revenue laws’”, Thurman v. Commissioner, T.C.             
          Memo. 1998-233 (quoting Hanover Bank v. Commissioner, 369 U.S.              
          672, 686 (1962)).                                                           

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