Last reviewed: July 2026

IRC 6905 Executor Discharge from Personal Liability: Form 5495, the 9-Month Window, and Post-OBBBA Practice

When an executor closes a decedent's estate, one of the most consequential -- and most frequently overlooked -- protective steps is obtaining a discharge from personal liability for the decedent's unpaid income taxes and gift taxes under IRC 6905. Without this discharge, an executor who distributes estate assets to beneficiaries before all federal income and gift tax obligations are fully satisfied risks personal liability for any shortfall, up to the value of assets the estate could have used to pay those taxes. This guide walks practitioners through the statutory framework, the Form 5495 filing procedure, the 9-month IRS response window, the scope and limits of the discharge, and the heightened relevance of IRC 6905 planning in the post-OBBBA environment.

Verify all statutory requirements, current IRS procedures, and applicable thresholds at IRS.gov and in current IRC text before advising any client. Nothing in this guide constitutes legal or tax advice.

Statutory Framework: IRC 6905(a), (b), and (c)

IRC 6905 occupies a narrow but critical position in the estate closing process. The statute has three operative subsections, each addressing a distinct aspect of the discharge mechanism.

IRC 6905(a): The Notification Right

Under IRC 6905(a), the executor of a decedent's estate may request discharge from personal liability for income taxes and gift taxes owed by the decedent by notifying the appropriate IRS district director that the estate is being closed. This notification is the formal trigger for the discharge process. The executor must represent that all taxes for which the estate is liable at the time of notification have been paid, or that the estate has sufficient assets to satisfy those liabilities. The notification mechanism is carried out through the filing of Form 5495 (Request for Discharge from Personal Liability Under IRC Section 6905).

The practical effect of IRC 6905(a) is to put the IRS on notice that the executor intends to close the estate and distribute the remaining assets, and that the executor is seeking legal protection from personal liability for any income or gift tax deficiencies that the IRS has not yet identified or assessed. It forces the IRS to either act within the statutory window or lose the right to hold the executor personally responsible.

IRC 6905(b): The 9-Month IRS Response Window

IRC 6905(b) is the core protection mechanism. Once the IRS receives a properly filed Form 5495, it has 9 months to notify the executor of the amount of taxes due for the period covered by the request. This notification typically takes the form of a notice of deficiency, a notice of assessment, or a written communication formally advising the executor of an outstanding or proposed liability.

If the IRS provides timely notification of an assessment within the 9-month period, the executor remains personally liable for the amounts identified and must satisfy them from estate assets before making further distributions. If the IRS does not provide notification within 9 months, the executor is automatically discharged from personal liability for the income taxes and gift taxes covered by the Form 5495 request. No further action by the executor is required to trigger the automatic discharge; it is a statutory consequence of the IRS's failure to act within the prescribed period.

Note: Automatic Discharge Is Conditional

The automatic discharge after 9 months applies only if the IRS has not notified the executor of an assessment or proposed assessment within that period. If the IRS issues a notice of deficiency, a final assessment notice, or any written notification of a tax liability within 9 months of receiving the Form 5495, the executor is not discharged from liability for that amount. The 9-month clock runs from IRS receipt of the properly filed form, not from the date the executor mails it. Verify current IRS notification standards at IRS.gov before relying on the automatic discharge.

IRC 6905(c): The Cap on Personal Liability

IRC 6905(c) provides an important limitation on the scope of the executor's personal exposure even before a discharge is obtained. The executor's personal liability for the decedent's income taxes and gift taxes at any time cannot exceed the value of the assets of the estate that are actually distributable to beneficiaries. This means an executor cannot be held personally liable for more than the estate actually had available to distribute. If the estate's assets are fully consumed by valid debts, administration expenses, and prior-priority claims before any income or gift taxes can be paid, the executor's personal liability is correspondingly reduced. IRC 6905(c) reflects the general principle that a fiduciary cannot be compelled to pay tax obligations out of personal funds when the estate itself lacked sufficient assets.

Discharge Scope: What IRC 6905 Covers and What It Does Not

Critical Scope Limitation: IRC 6905 Does Not Cover Estate Tax

IRC 6905 covers only the decedent's income taxes (Form 1040, final and prior open years) and gift taxes (Form 709, open years). It does not discharge the executor from personal liability for the federal estate tax (Form 706). Estate tax liability operates under an entirely separate regime: the special lien under IRC 6324 attaches to all gross estate property at the date of death and continues for 10 years. The appropriate discharge mechanisms for estate tax are IRC 2204 (personal discharge of executor) and IRC 6325 (certificate of discharge from specific property). Filing Form 5495 provides no protection against estate tax personal liability. Verify all applicable discharge provisions at IRS.gov and in current IRC text.

Understanding what IRC 6905 covers -- and equally what it does not cover -- is foundational to any estate closing strategy. The table below summarizes the scope distinction.

Table 1: IRC 6905 Discharge Scope -- Covered vs. Not Covered
Tax Type / Item Covered by IRC 6905? Applicable Statute / Form Notes
Decedent's final Form 1040 income tax (year of death) Yes IRC 6905 / Form 5495 Most common use case; covers any income tax shown or later assessed for the year of death
Decedent's prior-year income tax (open years) Yes IRC 6905 / Form 5495 All open income tax years for which returns have been filed must be identified in Form 5495
Decedent's gift taxes (Form 709, open years) Yes IRC 6905 / Form 5495 All open gift tax years must be included; unreported gifts in open years remain a risk
Federal estate tax (Form 706) No IRC 2204 (personal discharge); IRC 6325 (lien release on specific property) IRC 6324 lien governs; entirely separate regime and procedure
Estate income tax on fiduciary income (Form 1041) No General fiduciary duty; no specific federal discharge statute IRC 6905 covers only the decedent's personal taxes, not the estate's fiduciary income tax
Penalties and interest accruing after date of Form 5495 request No N/A Discharge is limited to taxes assessed within the 9-month window; post-request accruals are not covered
State income taxes or state gift taxes No Applicable state law procedures IRC 6905 is a federal statute; state-level discharge requires separate action under state law

Form 5495 Filing Procedure and Timeline

Form 5495 (Request for Discharge from Personal Liability Under IRC Section 6905) is the IRS's designated vehicle for the IRC 6905 discharge request. Rev. Proc. 2012-35 sets out the IRS's internal procedures for processing Form 5495 requests and defines what constitutes a complete, properly filed submission. Confirm the current version of Form 5495 and the applicable Rev. Proc. at IRS.gov before filing.

Timing Requirement: File After All Returns Are Filed

The 9-month IRS response clock does not begin to run until the executor has filed a complete and proper Form 5495 with copies of all relevant returns. Filing Form 5495 before the relevant income tax or gift tax returns are filed does not start the clock. An early Form 5495 that is incomplete because a return has not yet been filed will not be treated as properly submitted for purposes of the 9-month period. Practitioners should confirm that every return identified in the Form 5495 has been filed with the IRS and accepted before submitting the discharge request. Verify current IRS timing rules at IRS.gov before filing.

Table 2: Form 5495 Filing Procedure and Timeline
Step Action Required Timing / Deadline Practitioner Notes
1 File all open income tax returns (Form 1040, all open years) and gift tax returns (Form 709, all open years) Before filing Form 5495 This is a prerequisite; Form 5495 cannot start the 9-month clock if the referenced returns have not been filed
2 Obtain estate EIN if not already secured As early as possible in estate administration Form 5495 requires the estate EIN in addition to the decedent's SSN
3 Complete Form 5495, listing all filed returns, tax periods, and amounts paid or due After all returns are filed and taxes are paid (or payment arrangements made) Include copies of all returns listed; confirm the correct IRS service center for filing -- jurisdiction follows the decedent's last residence
4 Submit Form 5495 with attachments to the appropriate IRS service center As early as possible after prerequisites are met; no statutory deadline for the request itself Send via certified mail with return receipt; retain proof of IRS receipt -- this is the date the 9-month clock starts
5 IRS reviews the request and notifies the executor of any assessment within 9 months of receipt IRS has 9 months from receipt of properly filed Form 5495 (IRC 6905(b)) If IRS identifies a deficiency, it will issue notice within this window; executor must respond to any assessment promptly
6 If no IRS notification within 9 months, executor is automatically discharged from personal liability Day after the 9-month period expires with no IRS action The discharge is automatic; no further filing is required by the executor, but document the expiration date in the estate file
7 Proceed with final distributions after discharge is confirmed or 9-month window expires After discharge Retain all estate records; the estate's underlying tax obligation is not extinguished, only the executor's personal liability

The 9-Month IRS Response Window: Mechanics and Risks

The 9-month window is the defining feature of the IRC 6905 discharge regime. Practitioners must understand both its protective power and its limits.

What "Notification" Means

The IRS satisfies its obligation under IRC 6905(b) by notifying the executor of the amount of taxes assessed or proposed for assessment within the 9-month window. In practice, this means a formal notice of deficiency under IRC 6212, a notice of assessment, or a written IRS communication that identifies a specific dollar amount of outstanding liability for a covered tax period. A general inquiry or audit notice that does not specify a liability amount does not necessarily constitute notification for purposes of IRC 6905(b), though practitioners should treat any IRS contact during the 9-month period as potentially significant and respond promptly. Verify current IRS notification standards with a qualified tax attorney or at IRS.gov.

What the Clock Does Not Stop

The 9-month clock runs without regard to whether the IRS is actually auditing the decedent's returns during that period. If the IRS opens an examination but does not issue a formal assessment notice before the 9 months expire, the executor is still discharged from personal liability at the end of the period. However, the examination itself can continue, and any resulting assessment can be pursued against the estate or against transferees (if assets were distributed). The discharge protects the executor personally; it does not close out the IRS's ability to assess the estate.

The Date of IRS Receipt

The 9-month clock starts from the date the IRS actually receives the Form 5495, not the date the executor mails it. Practitioners should use certified mail with return receipt or another method that provides documented proof of delivery and the delivery date. The date on the IRS receipt or the delivery confirmation is the operative start date. Build that date into your estate closing calendar.

Interaction with IRC 6324: Two Separate Regimes

One of the most important things practitioners must understand about IRC 6905 is what it does not do: it does not affect the estate tax lien under IRC 6324, and it does not interact in any operational way with the estate tax discharge regime under IRC 2204.

The IRC 6324 special estate tax lien attaches automatically to all property included in the gross estate at the moment of death. It continues for 10 years from the date of death without any filing requirement by the IRS. A completed IRC 6905 discharge for income taxes has no effect on that lien. A purchaser, mortgagee, or transferee of estate property remains subject to the IRC 6324 lien regardless of whether the executor obtained an IRC 6905 discharge for the decedent's income taxes.

For an estate that has estate tax liability, the executor must pursue the appropriate estate tax discharge independently. The two most common mechanisms are:

These estate tax discharge mechanisms are addressed in our companion guide on IRC 6324 Estate and Gift Tax Lien (linked in the Related Guides section below). Practitioners closing estates with both income tax and estate tax exposure must pursue the correct discharge instrument for each tax type.

Distributee Liability and IRC 6901

The IRC 6905 discharge protects the executor personally. It does not protect the beneficiaries who receive distributions from an estate that has unpaid income or gift tax liabilities.

Under IRC 6901, the IRS can assess and collect unpaid taxes of a decedent from a transferee of property received from the estate, to the extent of the value of property the transferee received. A beneficiary who receives a distribution from an estate before the decedent's income or gift tax liabilities are fully paid can be pursued as a transferee under IRC 6901 for the lesser of (a) the value of property received, or (b) the amount of the outstanding tax liability.

This is the core reason that an IRC 6905 discharge benefits not just the executor but the entire estate administration. By obtaining the discharge before making final distributions, the executor creates a documented IRS clearance (or lets the 9-month window lapse with no IRS action) that confirms no income or gift tax assessments were outstanding. Beneficiaries who receive distributions after a confirmed IRC 6905 discharge are in a substantially stronger position against transferee liability claims than those who receive distributions from an estate that never filed Form 5495.

Practitioner Pitfall: Distributees Remain Liable Without a Discharge

If an executor distributes estate assets to beneficiaries before the decedent's income and gift tax liabilities are fully settled -- and without obtaining an IRC 6905 discharge -- each distributee may be personally liable as a transferee under IRC 6901, up to the fair market value of the property they received. This exposure can persist well after the estate closes and the executor is discharged from their fiduciary role. Counsel beneficiaries to confirm that a Form 5495 was filed and the 9-month window has elapsed before treating any distribution as final. Verify current transferee liability rules at IRS.gov before advising any client.

Post-OBBBA Estate Closing Scenarios: When IRC 6905 Matters Most

The One Big Beautiful Budget Act raised the federal estate tax exemption to approximately $15 million per individual (verify the current indexed amount at IRS.gov). The practical consequence is that a substantial majority of decedents' estates -- including many mid-size estates with meaningful assets -- now close without any Form 706 filing obligation. Estate practitioners accustomed to focusing their discharge planning on estate tax under IRC 2204 may assume that the absence of a Form 706 means minimal federal tax exposure on closing. That assumption is incorrect for estates that hold income-in-respect-of-a-decedent (IRD) assets.

Practitioner Pitfall: No Form 706 Does Not Mean No Income Tax Liability

An estate that falls below the OBBBA estate tax exemption threshold still bears full income tax liability for IRD assets. Inherited IRAs, nonqualified deferred compensation, installment sale obligations receiving payments after death, accrued but unpaid interest, and partnership or S corporation income allocable to the year of death all generate income tax liability that the estate must satisfy -- typically through the decedent's final Form 1040 and the estate's Form 1041. An executor who distributes these assets (or the proceeds) without obtaining an IRC 6905 discharge for the underlying income tax liabilities has exposed both themselves and the distributees to federal income tax risk. In the post-OBBBA environment, Form 5495 is often the only federal tax discharge an executor needs -- but that makes it more important, not less. Verify all applicable tax obligations at IRS.gov before advising any client.

The table below illustrates three representative post-OBBBA estate closing scenarios and the IRC 6905 implications for each.

Table 3: Post-OBBBA Estate Closing Scenarios and IRC 6905 Relevance
Estate Scenario Form 706 Required? IRC 6905 Discharge Needed? Primary Income Tax Exposure Practitioner Action
Mid-size estate ($3M net), no IRD assets, simple investment portfolio No (below OBBBA threshold) Yes, if final 1040 shows balance due or prior years are open Capital gains on portfolio; final year ordinary income File final Form 1040; file Form 5495 after acceptance; monitor 9-month window
Estate with large inherited IRA ($1.5M), below estate tax threshold No Yes -- critical Full IRA value is IRD; distributions trigger ordinary income tax on each distribution Account for IRD income tax in closing plan; file Form 5495 before distributing IRA proceeds to beneficiaries
Estate with deferred compensation and installment obligations, below estate tax threshold No Yes -- critical Deferred comp is 100% IRD ordinary income; installment payments received post-death include IRD gain element Quantify income tax exposure on all IRD items; file Form 5495 to secure executor discharge before final distribution; advise beneficiaries of transferee risk if discharge not obtained

Practitioner Pitfalls

Beyond the pitfalls already noted in the callouts above, three additional practice traps commonly arise in IRC 6905 engagements.

Practitioner Pitfall: State Law Fiduciary Duty Does Not Substitute for Federal Discharge

An executor who complies with state probate law requirements for noticing creditors, waiting for claims periods to expire, and obtaining a state court discharge order has satisfied state fiduciary obligations. That compliance does not discharge the executor from federal income tax or gift tax liability under IRC 6905. Federal and state discharge regimes are entirely independent. An executor who receives a state court discharge after proper probate administration but who never filed Form 5495 remains personally exposed to federal income and gift tax assessments until either the federal statute of limitations expires or the IRS's assessment authority otherwise lapses. Practitioners must advise executors to pursue both state and federal discharge independently. Verify all federal discharge requirements at IRS.gov and in current IRC text before advising any client.

A second common pitfall is failing to identify all open tax years when preparing Form 5495. The discharge under IRC 6905 covers only the tax periods identified in the request and for which returns were filed before the Form 5495 was submitted. If the decedent had an unfiled return for a prior year, and that year is not addressed in the Form 5495, the executor remains personally exposed for that year even after the 9-month window lapses for the years that were covered. Before filing Form 5495, practitioners should pull a complete transcript of all federal returns the decedent filed (Form 4506-T, line 8, or via an authorized practitioner tax transcript request) and confirm that no open years are missing.

A third pitfall is assuming that an IRS transcript showing a zero balance for the decedent's SSN is sufficient protection. The IRS system of record may not reflect a pending audit or a forthcoming deficiency notice. The Form 5495 / 9-month window mechanism is the only statutory protection that formally caps the executor's personal exposure and triggers the automatic discharge. A zero-balance transcript is useful corroborating information but is not a substitute for the IRC 6905 process.

Frequently Asked Questions

What is IRC 6905?
IRC 6905 is a federal statute that gives the executor of a decedent's estate a mechanism to obtain a discharge from personal liability for the decedent's unpaid income taxes and gift taxes. By filing Form 5495 after all applicable returns have been filed, the executor notifies the IRS that the estate is closing and requests a determination of any outstanding tax liability. If the IRS does not notify the executor of an assessment within 9 months of the request, the executor is discharged from personal liability for those taxes. Verify all current IRC 6905 requirements at IRS.gov and in current IRC text before advising any client.
What taxes does IRC 6905 cover?
IRC 6905 covers the decedent's income taxes (primarily the final Form 1040 for the year of death, and any unfiled or open prior-year returns) and the decedent's gift taxes (Form 709 for any open gift tax years). These are taxes for which the decedent was personally liable during life and for which the executor steps into that liability by accepting the fiduciary role. Verify all covered tax categories at IRS.gov and in current IRC text before advising any client.
Does IRC 6905 cover estate tax?
No. IRC 6905 does not cover the federal estate tax (Form 706). Estate tax liability is governed by the special estate tax lien under IRC 6324, which attaches automatically to all gross estate property at the moment of death and continues for 10 years. The appropriate discharge mechanism for estate tax purposes is IRC 2204 (discharge of executor from personal liability for estate tax) or IRC 6325 (certificate of discharge from the IRC 6324 lien on specific property). Practitioners must use the correct statute for the correct tax type. Verify at IRS.gov and in current IRC text before advising any client.
What is Form 5495?
Form 5495 (Request for Discharge from Personal Liability Under IRC Section 6905) is the IRS form an executor files to initiate the IRC 6905 discharge process. The form requires the executor to supply the estate's employer identification number (EIN), the decedent's Social Security number, a list of all returns filed for the decedent, and confirmation that all taxes shown on those returns have been paid or that the estate has sufficient assets to pay them. The completed form, together with copies of all relevant filed returns, is submitted to the IRS service center with jurisdiction over the estate. See Rev. Proc. 2012-35 for IRS processing instructions. Verify current form requirements at IRS.gov before filing.
Who can file Form 5495?
Any duly appointed executor, personal representative, or administrator of a decedent's estate can file Form 5495. This includes both executors named in a will and administrators appointed by a probate court in an intestate estate. The key requirement is that the person filing has been formally authorized under state law to act on behalf of the estate. A beneficiary or distributee who has not been appointed as executor or administrator cannot independently file Form 5495. Verify all eligibility requirements at IRS.gov and in current IRC text before advising any client.
When should an executor file Form 5495?
The executor should file Form 5495 after all of the decedent's income tax returns and gift tax returns for open years have been filed and any taxes shown as due on those returns have been paid (or arrangements for payment have been made). Filing before the returns are submitted does not start the 9-month IRS response clock. The strategically optimal time to file is as early as possible after the last relevant return is filed and accepted, so the 9-month window begins running and the executor can close the estate with confidence. Verify current timing rules at IRS.gov and in current IRC text before advising any client.
What is the 9-month IRS response period under IRC 6905?
Under IRC 6905(b), the IRS has 9 months from the date it receives a properly filed Form 5495 to notify the executor of the amount of taxes owed for the period covered by the request. This notification takes the form of a formal notice of assessment or a proposed assessment that informs the executor of the outstanding liability. If the IRS issues such notice within the 9-month window, the executor remains personally liable for the assessed amount. If no notification is issued within 9 months, the executor is automatically discharged from personal liability for those taxes. Verify the current IRS response period at IRS.gov and in current IRC text before advising any client.
What happens if the IRS does not respond within 9 months?
If the IRS does not notify the executor of a tax assessment within 9 months after receiving a properly filed Form 5495, the executor is automatically discharged from personal liability for the income taxes and gift taxes covered by the request. This automatic discharge is a statutory consequence built into IRC 6905(b); the executor does not need to take any additional action to trigger it. However, the automatic discharge only protects the executor personally. The estate itself can still be assessed, and distributees who received estate assets may still face transferee liability under IRC 6901 if the estate's liabilities were not fully satisfied. Verify current automatic discharge rules at IRS.gov before advising any client.
What is the scope of the IRC 6905 discharge?
The IRC 6905 discharge is personal to the executor and is limited in two important ways. First, it covers only income taxes and gift taxes -- not estate tax, not penalties and interest that accrued after the discharge request, and not taxes for years not covered by filed returns identified in the Form 5495. Second, under IRC 6905(c), the executor's personal liability at any time cannot exceed the value of the assets of the estate actually distributable to the beneficiaries. The discharge is not a forgiveness of the tax debt; it releases the executor personally, while the underlying tax obligation can still be pursued against the estate's assets or against transferees. Verify scope limitations at IRS.gov and in current IRC text before advising any client.
Are distributees personally liable if the executor does not obtain a discharge?
Yes. If an executor distributes estate assets to beneficiaries before all income and gift tax liabilities of the decedent are satisfied, and without obtaining an IRC 6905 discharge, the distributees may be held personally liable as transferees under IRC 6901. Transferee liability under IRC 6901 reaches individuals and entities that received property from the estate to the extent of the value of property received, up to the amount of the unpaid tax liability. This is the primary practical reason executors obtain an IRC 6905 discharge before making final distributions. Verify current transferee liability rules at IRS.gov and in current IRC text before advising any client.
How does IRC 6905 interact with IRC 6324?
IRC 6905 and IRC 6324 operate on entirely different tax types and through entirely different legal mechanisms. IRC 6905 discharges the executor from personal liability for income taxes and gift taxes only. IRC 6324 governs the special estate tax lien, which attaches automatically to all gross estate property at the date of death and continues for 10 years regardless of whether a Form 5495 was ever filed. An IRC 6905 discharge has no effect on the IRC 6324 estate tax lien. Practitioners closing an estate that has both income tax exposure and estate tax exposure must pursue the appropriate discharge procedure for each tax type separately. Verify at IRS.gov and in current IRC text before advising any client.
Does the OBBBA affect IRC 6905 planning?
Yes, in a significant indirect way. The OBBBA increased the federal estate tax exemption to approximately $15 million per person (verify the current indexed amount at IRS.gov). As a result, a much larger share of estates now close without any obligation to file Form 706. However, these same estates may still hold substantial income-in-respect-of-a-decedent (IRD) assets -- inherited IRAs, nonqualified deferred compensation, installment obligations, and partnership interests with built-in income -- that generate significant income tax liabilities during estate administration. Executors in these estates have no estate tax discharge concern but face real personal liability for the income taxes attributable to IRD if they distribute assets without obtaining an IRC 6905 discharge first. OBBBA has made Form 5495 more, not less, important for many mid-size estates. Verify all OBBBA provisions at IRS.gov and in current IRC text before advising any client.
What is the executor's personal liability without an IRC 6905 discharge?
Without an IRC 6905 discharge, an executor who distributes assets to beneficiaries before fully satisfying the decedent's income and gift tax liabilities may be held personally responsible for those unpaid liabilities under general fiduciary duty principles and under federal law. The executor, by accepting the fiduciary appointment, assumes responsibility for identifying and paying the decedent's tax obligations from estate assets before making distributions. Personal liability is capped under IRC 6905(c) at the value of assets actually distributable to beneficiaries -- the executor is not liable beyond what the estate held. But within that cap, personal exposure is real. Verify current personal liability rules at IRS.gov and in current IRC text before advising any client.
Can an administrator of an intestate estate use IRC 6905?
Yes. The IRC 6905 discharge is available to any duly appointed personal representative of a decedent's estate, whether the representative is called an executor (appointed under a will) or an administrator (appointed by a court when there is no will or when the named executor cannot serve). The statute uses the term "executor" broadly to include all categories of court-appointed fiduciaries acting on behalf of a decedent's estate. Confirm the applicable state-law appointment and authority before filing Form 5495. Verify all eligibility requirements at IRS.gov and in current IRC text before advising any client.
What is the difference between IRC 6905 and IRC 6324A?
IRC 6905 provides the executor with a personal discharge from income tax and gift tax liability by filing Form 5495 and waiting for the 9-month IRS response window to run. IRC 6324A is an entirely different provision that allows an estate electing deferred payment of estate tax under IRC 6166 to substitute a special lien on estate assets for the general estate tax lien under IRC 6324(a), thereby releasing specific property from the IRC 6324 lien in exchange for a formal lien agreement with the IRS covering other property. IRC 6324A applies only to estate tax and only in the IRC 6166 installment payment context. The two statutes address different tax types, different procedures, and different legal consequences. Verify all requirements of both statutes at IRS.gov and in current IRC text before advising any client.
Can the IRS assess the decedent's taxes after granting an IRC 6905 discharge?
A properly obtained IRC 6905 discharge protects the executor from personal liability for the taxes covered by the request; it does not extinguish the underlying tax debt or bar the IRS from assessing the estate itself within the normal statute of limitations. The IRS retains the ability to assess the decedent's taxes against the estate (to the extent estate assets remain available) and against transferees under IRC 6901, even after the executor has been discharged personally. The discharge is personal to the executor and does not create a broader immunity for the estate or its beneficiaries. Verify all post-discharge IRS assessment rules at IRS.gov and in current IRC text before advising any client.

This guide is published by Americas Tax for informational purposes and is directed to tax professionals. It does not constitute legal or tax advice. Tax law is subject to change; verify all statutory requirements, IRS procedures, thresholds, and form requirements at IRS.gov and in current IRC text before advising any client. Americas Tax does not represent that the information in this guide reflects the most current legal developments after the date noted above.