# 26 U.S.C. § 2002: Liability for payment

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s2002>. Cite pinpoints as 26 U.S.C. § 2002(a)(1).

The tax imposed by this chapter shall be paid by the executor.

## Regulations

- [Treas. Reg. § 20.2002-1](/26/reg/20.2002-1.md): Liability for payment of tax. (interprets § 2002)

## Leading cases

- [Nolan R. Wilkes, Jr. v. United States, 289 F.3d 684 (11th Cir. 2002)](https://www.courtlistener.com/opinion/75805/nolan-r-wilkes-jr-v-united-states/)
- [Occidental Life Ins. Co. v. Commissioner, 50 T.C. 726 (1968)](https://www.courtlistener.com/opinion/4702517/occidental-life-ins-co-v-commissioner/)
- [Estate of Sivyer v. Commissioner, 64 T.C. 581 (1975)](https://www.courtlistener.com/opinion/4704077/estate-of-sivyer-v-commissioner/)

Derived from: 1939 § 822(b)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 374
- 1984-07-18: [Pub. L. 98-369](/26/act/98-369.md), 98 Stat. 894
- 1989-12-19: [Pub. L. 101-239](/26/act/101-239.md), 103 Stat. 2353