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executor does not meet the requirements of IRC 2204 for a
discharge from personal liability.” Id.
In a 1993 GLB, the IRS changed its position:
Advice was requested as to whether the division
would reconsider its position taken in a 1987
memorandum that the Service could not require a bond or
lien under I.R.C. § 6324A once a personal
representative requested to pay the estate tax in
installments pursuant to I.R.C. § 6166 and all the
requirements of section 6166 were met. Having
reconsidered the issue, we now take the view that the
Service may refuse to grant an extension of time for
payment of estate taxes where the personal
representative refuses to post a bond. [Ed. Note: This
bulletin item changes the position taken in
51.06.00-17, issue 3].
IRS General Litigation Bulletin No. 398 (Nov. 1993).
The IRS once again reversed itself in a 1997 GLB:
Nothing in section 6166 or the regulations
thereunder requires the executor to agree to the
section 6324A lien or to post a section 6165 bond as a
prerequisite to granting an extension of time to pay
estate tax under section 6166. In addition, the
legislative history behind section 6166, as last
amended, indicates that Congress intended to liberalize
the extension provisions. S. Rep. No. 938, 94th Cong.,
2d Sess. 18 (1976). Furthermore, the committee reports
specifically state that the section 6324A lien is
elective, and if elected, the lien is in lieu of the
executor’s personal liability and a bond. See H.R.
Rep. No. 1380, 94th Cong., 2d Sess. 33 (1976); Staff of
the Joint Committee on Taxation, 94th Cong., 2d Sess.,
General Explanation of Tax Reform Act of 1976 549
(Comm. Print 1976).
Although we believe the Service should not make a
section 6324A lien or a section 6165 bond a
prerequisite to granting an extension of time to pay
estate tax under section 6166, the Service may require
an executor of an estate to provide security after
granting the section 6166 election. However, in
situations where the estate's eligibility for section
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