Statutory executor authority is limited to estate tax

Plain-English summary

Chief Counsel Advice explains that the statutory executor described in IRC § 2203 has authority only in the estate tax context. The provision does not authorize an executor to act for income tax, gift tax, or generation-skipping transfer tax matters. The advice distinguishes estate-tax Form 890 authority from authority to execute Form 870 for income tax or Form 890 for gift tax or GST tax.

Ruling snapshot

• Question: Does § 2203 authorize a statutory executor to waive assessment restrictions or extend the assessment period for a decedent’s income, gift, or GST tax liabilities?
• Outcome: Advice given.
• Key authorities: IRC § 2203.

Full text (IRS public release)

ID: CCA_2013120517500210
UILC: 2203.00-00

Number: 201405016
Release Date: 1/31/2014
From:
Sent: Thursday, December 05, 2013 5:50:03 PM
To:
Cc:
Bcc:
Subject: RE: signing authority

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Thanks for your question. What we may not have said clearly enough is that § 2203 is only operative in the estate tax context. In relevant part, the statute provides:

The term “executor” whenever it is used in this title in connection with the estate tax imposed by this chapter means …

The plain language of the statute limits the statutory executor to the estate tax regime (Chapter 11). Section 2203 does not provide any authority in the income tax regime (Chapter 1) or in the gift tax regime (Chapter 12) or in the GSTT regime (Chapter 13).

The statutory executor has full authority to act in the estate tax realm, including the authority to execute Form 890 to waive restrictions on assessment of the estate tax. But § 2203 does not extend the statutory executor concept beyond the estate tax in Chapter 11, nor does it provide any authority to execute Form 870 to waive restrictions for assessment of income tax or to execute Form 890 to waive restrictions on assessment of gift tax or GSTT.

The specific question the CCA addressed was who could waive restrictions or extend the ASED for the decedent’s delinquent income tax returns. Because § 2203 is limited only to estate tax, we didn’t address it. Since similar questions are likely brought to ETAs fairly often, ------- thought it might be helpful to discuss this on today’s call.

I hope that’s helpful, but if you have further questions please let us know.

Thanks,
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