CCA 201005052: Heirs may receive the executor's estate tax return information

Plain-English summary

This internal IRS Chief Counsel advice addresses competing estate tax returns and requests for return information. The advice concludes that a child's estate tax return was invalid because it was not signed by a proper party, while the executor's return should be accepted if otherwise complete. It says the statutory notice should be sent to the executor. The heirs may inspect the executor's return under IRC § 6103(e)(3)(B), and they may request related return information, including the notice of deficiency, under the applicable procedures.

Ruling snapshot

• Question: Which estate tax return should be accepted, and may the heirs receive the executor's return information?
• Outcome: Advice given.
• Key authorities: IRC § 6103(e)(3)(B) and § 6103(b)(2); IRM 11.3.2.4.7.

Full text (IRS public release)

ID: CCA_2010010509403747 Number: 201005052
Release Date: 2/5/2010
Office: ----------------------------
UILC: 6103.05-05

From: ---------------------
Sent: Tuesday, January 05, 2010 9:40:37 AM
To: -----------------
Cc:
Subject: Estate question

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Based on the information provided, our conclusions are as follows: The Children's 706 is invalid, as it was not signed by a proper party. The Forms 2848 that you sent us were not valid, as the "Limited Letters of Administration" did not support the request for authority over the entire estate tax return.

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The Executor's return should be accepted (assuming there are no problems there).

The stat notice should be sent to the Executor.

The heirs do have a right under section 6103(e)(3)(B) to see the return that the Executor filed. You noted that they already have a copy. They can also request a copy of the "return information," which includes the statutory notice of deficiency (for definition of "return information" see 6103(b)(2)). The rules for this are in IRM 11.3.2.4.7. The Limited Letters of Administration satisfy the requirement of having an interest in the information. Therefore, it is okay for the RA to send copies of the stat notice to the heirs.

Let me know if you need anything else,
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