26 USC § 6903 - Notice of fiduciary relationship

---
identifier: "/us/usc/t26/s6903"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6903 - Notice of fiduciary relationship"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6903"
section_name: "Notice of fiduciary relationship"
chapter_number: 71
chapter_name: "TRANSFEREES AND FIDUCIARIES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)"
---


# § 6903. Notice of fiduciary relationship

**(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.

**(b)** **Manner of notice** Notice under this section shall be given in accordance with regulations prescribed by the Secretary.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Editorial Notes

### Amendments

1976— struck out “or his delegate” after “Secretary” wherever appearing.