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Last Updated: January 8, 2012

-STATUTE

(a) Discharge of liability
      In the case of liability of a decedent for taxes imposed by
    subtitle A or by chapter 12, if the executor makes written
    application (filed after the return with respect to such taxes is
    made and filed in such manner and such form as may be prescribed by
    regulations of the Secretary for release from personal liability
    for such taxes, the Secretary may notify the executor of the amount
    of such taxes. The executor, upon payment of the amount of which he
    is notified, after 9 months after receipt of the application if no
    notification is made by the Secretary before such date, shall be
    discharged from personal liability for any deficiency in such tax
    thereafter found to be due, and shall be entitled to a receipt or
    writing showing such discharge.
    (b) Definition of executor
      For purposes of this section, the term "executor" means the
    executor or administrator of the decedent appointed, qualified, and
    acting within the United States.
    (c) Cross reference
          For discharge of executor from personal liability for taxes
        imposed under chapter 11, see section 2204.

-SOURCE

(Added Pub. L. 91-614, title I, Sec. 101(e)(1), Dec. 31, 1970, 84
    Stat. 1837; amended Pub. L. 91-614, title I, Sec. 101(f), Dec. 31,
    1970, 84 Stat. 1838; Pub. L. 94-455, title XIX, Sec.
    1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

-MISC1

AMENDMENTS                            
      1976 - Subsec. (a). Pub. L. 94-455 struck out "or his delegate"
    after "Secretary" wherever appearing.
      1970 - Subsec. (a). Pub. L. 91-614, Sec. 101(f), substituted "9
    months" for "1 year".

                     EFFECTIVE DATE OF 1970 AMENDMENT                 
      Section 101(f) of Pub. L. 91-614 provided that the amendment made
    by that section is effective with respect to the estates of
    decedents dying after Dec. 31, 1973.

                              EFFECTIVE DATE                          
      Section effective with respect to decedents dying after Dec. 31,
    1970, see section 101(j) of Pub. L. 91-614, set out as an Effective
    Date of 1970 Amendment note under section 2032 of this title.