TITLE
26 >
Subtitle F
> CHAPTER
71 > Sec. 6902.
Sec. 6902.
- Provisions of special application to transferees
(a) Burden of proof
In proceedings before
the Tax Court the burden of proof shall be upon the Secretary to show
that a petitioner is liable as a transferee of property of a taxpayer,
but not to show that the taxpayer was liable for the tax.
TITLE 26
> Subtitle
F >
CHAPTER 71 > Sec. 6903.
Sec. 6903. - Notice
of fiduciary relationship
(a) Rights and obligations
of fiduciary
Upon notice to the
Secretary that any person is acting for another person in a fiduciary
capacity, such fiduciary shall assume the powers, rights, duties, and
privileges of such other person in respect of a tax imposed by this
title (except as otherwise specifically provided and except that the
tax shall be collected from the estate of such other person), until
notice is given that the fiduciary capacity has terminated.
(b) Manner of notice
Notice under this section
shall be given in accordance with regulations prescribed by the Secretary