Page:United States Statutes at Large Volume 68A.djvu/883

 CH. 71—TRANSFEREES AND FIDUCIARIES

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a legal disability, or, in the case of a corporation, has terminated its existence. (h) DEFINITION OF TRANSFEREE.—As used in this section, the term "transferee" includes donee, heir, legatee, devisee, and distributee, and with respect to estate taxes, also includes any person who, under section 6324(a)(2), is personally liable for any part of such tax. (i) EXTENSION OF T I M E. — For extensions of time by reason of armed service in a combat zone, see section 7508. SEC. 6902. PROVISIONS OF SPECIAL APPLICATION TO TRANSFEREES. (a) BURDEN OF P R O O F. — I n proceedings before the Tax Court the

burden of proof shall be upon the Secretary or his delegate 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. (b) EVIDENCE.—Upon application to the Tax Court, a transferee of property of a taxpayer shall be entitled, under rules prescribed by the Tax Court, to a preliminary examination of books, papers, documents, correspondence, and other evidence of the taxpayer or a preceding transferee of the taxpayer's property, if the transferee making the application is a petitioner before the Tax Court for the redetermination of his liability in respect of the tax (including interest, additional amounts, and additions to the tax provided by law) imposed upon the taxpayer. Upon such application, the Tax Court may require by subpoena, ordered by the Tax Court or any division thereof and signed by a judge, the production of all such books, papers, documents, correspondence, and other evidence within the United States the production of which, in the opinion of the Tax Court or division thereof, is necessary to enable the transferee to ascertain the liability of the taxpayer or preceding transferee and will not result in undue hardship to the taxpayer or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena. SEC. 6903. NOTICE OF FIDUCIARY RELATIONSHIP. (a) R I G H T S AND OBLIGATIONS OF FIDUCIARY.—Upon notice to the

Secretary or his delegate 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) M A N N E R OF NOTICE.—Notice under this section shall be given in accordance with regulations prescribed by the Secretary or his delegate. SEC. 6904. PROHIBITION OF INJUNCTIONS, For prohibition of suits to restrain enforcement of liability of transferee, or fiduciary, see section 7421(b).

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