# 26 U.S.C. § 6903: Notice of fiduciary relationship

Source: OLRC release point 119-134 <https://uscode.house.gov/us/usc/119-134/t26/s6903>. Cite pinpoints as 26 U.S.C. § 6903(a)(1).

## § 6903(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.

## § 6903(b) Manner of notice

Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

## Regulations

- [Treas. Reg. § 301.6903-1](/26/reg/301.6903-1.md): Notice of fiduciary relationship. (interprets § 6903)

## Final rules

- [68 FR 4918](https://www.federalregister.gov/documents/2003/01/31/03-2063/guidance-necessary-to-facilitate-electronic-tax-administration) (2003): Guidance Necessary To Facilitate Electronic Tax Administration
- [67 FR 20028](https://www.federalregister.gov/documents/2002/04/24/02-9819/guidance-necessary-to-facilitate-electronic-tax-administration) (2002): Guidance Necessary To Facilitate Electronic Tax Administration
- [66 FR 2817](https://www.federalregister.gov/documents/2001/01/12/01-623/definition-of-last-known-address) (2001): Definition of Last Known Address

## Leading cases

- [Harold Patz Trust v. Commissioner, 69 T.C. 497 (1977)](https://www.courtlistener.com/opinion/4704525/harold-patz-trust-v-commissioner/)
- [Krueger v. Commissioner, 48 T.C. 824 (1967)](https://www.courtlistener.com/opinion/4702186/krueger-v-commissioner/)
- [Camous v. Commissioner, 67 T.C. 721 (1977)](https://www.courtlistener.com/opinion/4704372/camous-v-commissioner/)

Derived from: 1939 § 311; 1939 § 312; 1939 § 901(a), (b); 1939 § 901(c); 1939 § 1026(a); 1939 § 1026(b); 1939 § 1026(c)

## Amendments

- 1954-08-16: [Act Aug. 16, 1954, ch. 736](/26/act/1954-ch736.md), 68A Stat. 843
- 1976-10-04: [Pub. L. 94-455](/26/act/94-455.md), 90 Stat. 1834