I.R.C. § 6901(a) Method Of Collection
The amounts of the following liabilities shall, except as hereinafter in this section
provided, be assessed, paid, and collected in the same manner and subject to the
same provisions and limitations as in the case of the taxes with respect to which
the liabilities were incurred:
I.R.C. § 6901(a)(1) Income, Estate, And Gift Taxes
I.R.C. § 6901(a)(1)(A) Transferees
The liability, at law or in equity, of a transferee of property--
I.R.C. § 6901(a)(1)(A)(iii)
of a donor in the case of a tax imposed by chapter 12 (relating to gift taxes),
in respect of the tax imposed by subtitle A or B.
I.R.C. § 6901(a)(1)(B) Fiduciaries
The liability of a fiduciary under section 3713(b)
of title 31, United States Code, in respect of the payment of any tax described in
subparagraph (A) from the estate of the taxpayer, the decedent, or the donor, as
the case may be.
I.R.C. § 6901(a)(2) Other Taxes
The liability, at law or in equity of a transferee of property of any person liable
in respect of any tax imposed by this title (other than a tax imposed by subtitle
A or B), but only if such liability arises on the liquidation of a partnership or
corporation, or on a reorganization within the meaning of section 368(a)
I.R.C. § 6901(b) Liability
Any liability referred to in subsection (a) may be either as to the amount of tax
shown on a return or as to any deficiency or underpayment of any tax.
I.R.C. § 6901(c) Period Of Limitations
The period of limitations for assessment of any such liability of a transferee or
a fiduciary shall be as follows:
I.R.C. § 6901(c)(1) Initial Transferee
In the case of the liability of an initial transferee, within 1 year after the expiration
of the period of limitation for assessment against the transferor;
I.R.C. § 6901(c)(2) Transferee Of Transferee
In the case of the liability of a transferee of a transferee, within 1 year after
the expiration of the period of limitation for assessment against the preceding transferee,
but not more than 3 years after the expiration of the period of limitation for assessment
against the initial transferor; except that if, before the expiration of the period
of limitation for the assessment of the liability of the transferee, a court proceeding
for the collection of the tax or liability in respect thereof has been begun against
the initial transferor or the last preceding transferee, respectively, then the period
of limitation for assessment of the liability of the transferee shall expire 1 year
after the return of execution in the court proceeding.
I.R.C. § 6901(c)(3) Fiduciary
In the case of the liability of a fiduciary, not later than 1 year after the liability
arises or not later than the expiration of the period for collection of the tax in
respect of which such liability arises, whichever is the later.
I.R.C. § 6901(d) Extension By Agreement
I.R.C. § 6901(d)(1) Extension Of Time For Assessment
If before the expiration of the time prescribed in subsection (c) for the assessment
of the liability, the Secretary and the transferee or fiduciary have both consented
in writing to its assessment after such time, the liability may be assessed at any
time prior to the expiration of the period agreed upon. The period so agreed upon
may be extended by subsequent agreements in writing made before the expiration of
the period previously agreed upon. For the purpose of determining the period of
limitation on credit or refund to the transferee or fiduciary of overpayments of
tax made by such transferee or fiduciary or overpayments of tax made by the transferor
of which the transferee or fiduciary is legally entitled to credit or refund, such
agreement and any extension thereof shall be deemed an agreement and extension thereof
referred to in section 6511(c)
I.R.C. § 6901(d)(2) Extension Of Time For Credit Or Refund
If the agreement is executed after the expiration of the period of limitation for
assessment against the taxpayer with reference to whom the liability of such transferee
or fiduciary arises, then in applying the limitations under section 6511(c)
on the amount of the credit or refund, the periods specified in section 6511(b)(2)
shall be increased by the period from the date of such expiration to the date of
I.R.C. § 6901(e) Period For Assessment Against Transferor
For purposes of this section, if any person is deceased, or is a corporation which
has terminated its existence, the period of limitation for assessment against such
person shall be the period that would be in effect had death or termination of existence
I.R.C. § 6901(f) Suspension Of Running Of Period Of Limitations
The running of the period of limitations upon the assessment of the liability of
a transferee or fiduciary shall, after the mailing to the transferee or fiduciary
of the notice provided for in section 6212
(relating to income, estate, and gift taxes), be suspended for the period during
which the Secretary is prohibited from making the assessment in respect of the liability
of the transferee or fiduciary (and in any event, if a proceeding in respect of the
liability is placed on the docket of the Tax Court, until the decision of the Tax
Court becomes final), and for 60 days
I.R.C. § 6901(g) Address For Notice Of Liability
In the absence of notice to the Secretary under section 6903
of the existence of a fiduciary relationship, any notice of liability enforceable
under this section required to be mailed to such person, shall, if mailed to the
person subject to the liability at his last known address, be sufficient
for purposes of this title, even if such person is deceased, or is under a legal
disability, or, in the case of a corporation, has terminated its existence.
I.R.C. § 6901(h) Definition Of Transferee
As used in this section, the term “transferee” includes donee, heir,
legatee, devisee, and distributee, and with respect to estate taxes, also includes
any person who, under section 6324(a)(2)
, is personally liable for any part of such tax.
I.R.C. § 6901(i) Extension Of Time
For extensions of time by reason of armed service in a combat zone, see section
(Aug. 16, 1954, ch. 736, 68A Stat. 841; Oct. 4, 1976, Pub. L. 94-455, title XIX, 1906(b)(13)(A), 90 Stat. 1834;
Sept. 13, 1982, Pub. L. 97-258, 3(f)(10), 96 Stat. 1065; Pub. L. 115-141, Div. U, title IV, Sec. 401(a)(322), Mar. 23, 2018, 132 Stat. 348.)
(a)(1)(B). Pub. L. 115-141, Div. U, Sec. 401(a)(322), amended subpar. (B) by substituting “Code, in”
for “Code in”.
1982--Subsec. (a)(1)(B). Pub. L. 97-258 substituted “section 3713(b)
of title 31, United States Code” for “section 3467 of the Revised Statutes
(31 U.S.C. 192)”.
1976--Pub. L. 94-455 struck out “or his delegate” after “Secretary"
EFFECTIVE DATE OF 2018 AMENDMENT
Amendment by Pub. L. 115-141, Div. U, Sec. 401(a)(322), effective March 23, 2018.
Gifts for reduction of public debt subject to gift or inheritance tax payments, see
section 3113 of Title 31, Money and Finance.
Prohibition of suits to restrain assessment or collection, see section 7421 of this
Suspension of running of period of limitation, see section 6503 of this title.
Time for performing certain acts postponed by reason of war, see section 7508 of this
Section Referred to in Other Sections
This section is referred to in section 6040 of this title; title 18 section 3613.