[Code of Federal Regulations]
[Title 26, Volume 18]
[Revised as of April 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 26CFR301.6903-1]

[Page 473-474]
 
                       TITLE 26--INTERNAL REVENUE
 
    CHAPTER I--INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY 
                               (CONTINUED)
 
PART 301_PROCEDURE AND ADMINISTRATION--Table of Contents
 
                       Transferees and Fiduciaries
 
Sec. 301.6903-1  Notice of fiduciary relationship.

    (a) Rights and obligations of fiduciary. Every person acting for 
another person in a fiduciary capacity shall give notice thereof to the 
district director in writing. As soon as such notice is filed with the 
district director such fiduciary must, except as otherwise specifically 
provided, assume the powers, rights, duties, and privileges of the 
taxpayer with respect to the taxes imposed by the Code. If the person is 
acting as a fiduciary for a transferee or other person subject to the 
liability specified in section 6901, such fiduciary is required to 
assume the powers, rights, duties, and privileges of the transferee or 
other person under that section. The amount of the tax or liability is 
ordinarily not collectible from the personal estate of the fiduciary but 
is collectible from the estate of the taxpayer or from the estate of the 
transferee or other person subject to the liability specified in section 
6901.
    (b) Manner of notice--(1) Notices filed before April 24, 2002. This 
paragraph (b)(1) applies to notices filed before April 24, 2002. The 
notice shall be signed by the fiduciary, and shall be filed with the 
Internal Revenue Service office where the return of the person for whom 
the fiduciary is acting is required to be filed. The notice must state 
the name and address of the person for whom the fiduciary is acting, and 
the nature of the liability of such person; that is, whether it is a 
liability for tax, and, if so, the type of tax, the year or years 
involved, or a liability at law or in equity of a transferee of property 
of a taxpayer, or a liability of a fiduciary under section 3467 of the 
Revised Statutes, as amended (31 U.S.C. 192) in respect of the payment 
of any tax from the estate of the taxpayer. Satisfactory evidence of the 
authority of the fiduciary to act for any other person in a fiduciary 
capacity must be filed with and made a part of the notice. If the 
fiduciary capacity exists by order of court, a certified copy of the 
order may be regarded as satisfactory evidence. When the fiduciary 
capacity has terminated, the fiduciary, in order to be relieved of any 
further duty or liability as such, must file with the Internal Revenue 
Service office with whom the notice of fiduciary relationship was filed 
written notice that the fiduciary capacity has terminated as to him, 
accompanied by satisfactory evidence of the termination of the fiduciary 
capacity. The notice of termination should state the name and address of 
the person, if any, who has been substituted as fiduciary. Any written 
notice disclosing a fiduciary relationship which has been filed with the 
Commissioner under the Internal Revenue Code of 1939 or any prior 
revenue law shall be considered as sufficient notice within the meaning 
of section 6903. Any satisfactory evidence of the authority of the 
fiduciary to act for another person already filed with the Commissioner 
or district director need not be resubmitted.
    (2) Notices filed on or after April 24, 2002. This paragraph (b)(2) 
applies to notices filed on or after April 24, 2002. The notice shall be 
signed by the fiduciary, and shall be filed with the Internal Revenue 
Service Center where the return of the person for whom the fiduciary is 
acting is required to be filed. The notice must state the name and

[[Page 474]]

address of the person for whom the fiduciary is acting, and the nature 
of the liability of such person; that is, whether it is a liability for 
tax, and if so, the type of tax, the year or years involved, or a 
liability at law or in equity of a transferee of property of a taxpayer, 
or a liability of a fiduciary under 31 U.S.C. 3713(b), in respect of the 
payment of any tax from the estate of the taxpayer. The fiduciary must 
retain satisfactory evidence of his or her authority to act for any 
other person in a fiduciary capacity as long as the evidence may become 
material in the administration of any internal revenue law.
    (c) Where notice is not filed. If the notice of the fiduciary 
capacity described in paragraph (b) of this section is not filed with 
the district director before the sending of notice of a deficiency by 
registered mail or certified mail to the last known address of the 
taxpayer (see section 6212), or the last known address of the transferee 
or other person subject to liability (see section 6901(g)), no notice of 
the deficiency will be sent to the fiduciary. For further guidance 
regarding the definition of last known address, see Sec. 301.6212-2. In 
such a case the sending of the notice to the last known address of the 
taxpayer, transferee, or other person, as the case may be will be a 
sufficient compliance with the requirements of the Code, even though 
such taxpayer, transferee, or other person is deceased, or is under a 
legal disability, or, in the case of a corporation, has terminated its 
existence. Under such circumstances, if no petition is filed with the 
Tax Court of the United States within 90 days after the mailing of the 
notice (or within 150 days after mailing in the case of such a notice 
addressed to a person outside the States of the Union and the District 
of Columbia) to the taxpayer, transferee, or other person, the tax, or 
liability under section 6901, will be assessed immediately upon the 
expiration of such 90-day or 150-day period, and demand for payment will 
be made. See paragraph (a) of Sec. 301.6213-1 with respect to the 
expiration of such 90-day or 150-day period.
    (d) Definition of fiduciary. The term ``fiduciary'' is defined in 
section 7701(a)(6) to mean a guardian, trustee, executor, administrator, 
receiver, conservator, or any person acting in any fiduciary capacity 
for any person.
    (e) Applicability of other provisions. This section, relating to the 
provisions of section 6903, shall not be taken to abridge in any way the 
powers and duties of fiduciaries provided for in other sections of the 
Code.

[32 FR 15241, Nov. 3, 1967, as amended by T.D. 8939, 66 FR 2821, Jan. 
12, 2001; T.D. 8989, 67 FR 20032, Apr. 24, 2002; T.D. 9040, 68 FR 4921, 
Jan. 31, 2003]