U.S. Code » Title 26 » Subtitle Subtitle F— Procedure and Administration › Chapter CHAPTER 71— TRANSFEREES AND FIDUCIARIES

26 U.S.C. § 6902

Provisions of special application to transferees

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(a) Burden of proof

In proceedings before the Tax Court the burden of proof shall be upon the Secretary 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.

(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 NotesAmendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.

Notes of Decisions
Cited in 14 cases, 1960–2015 · leading case: Starnes v. Commissioner
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Starnes v. Commissioner (2012) ca4 · cites it 4× “26 U.S.C. § 6902 (a) ("In proceedings before the Tax Court the burden of proof shall be upon the Secretary to show that a petitioner is liable as a transferee of property of a taxpayer .”
Wilson v. Commissioner (2013) ca9 · cites it 2× “Rather, in this statutory scheme, it is before the Tax Court that the taxpayer has the vehicle to conduct discovery, see 26 U.S.C. § 6902 (b), subpoena witnesses and documents, 26 U.”
Schussel v. Werfel (2014) ca1 · cites it 2× “” 26 U.S.C. § 6902 (a); see generally U.S. Tax Ct.”
Joseph Edelson and Harriet Edelson v. Commissioner of Internal Revenue (1987) ca9 “with actual intent, as distinguished from intent presumed in law, to hinder, delay, or defraud either present or future creditors is fraudulent as to both present and future creditors.”
Frank Sawyer Trust of May 1992 v. Commissioner of Internal Reven (2013) ca1 “26 U.S.C. § 6902 (a). The Tax Court found that the IRS failed to carry its burden.”
Susan J. Mayors v. Commissioner of Internal Revenue (1986) ca9 “The Commissioner has the burden of proving liability of a transferee, 26 U.S.C. § 6902 (a) (1982), in this case by making out a prima facie case of fraudulent conveyance.”
Joseph P. McGraw v. Commissioner of Internal Revenue (2004) ca8 “51, and the Minnesota Business Corporation Act (“MBCA”), Minn.Stat. § 302A.551, subd.”
Slone Revocable Trust v. Cir (2015) ca9 “The Commissioner has the burden of proving that the taxpayer is a “transferee” under federal law, 26 U.S.C. § 6902 , and must make out a prima facie case that the transferee would be liable for the debt under state law, Edelson v.”
Estelle Want, Trustee and Transferee v. Commissioner of Internal Revenue (1960) ca2 “§ 6902 (a)) provides that “in proceedings before the Tax Court the burden of proof shall be upon the Commissioner to show that a petitioner is liable as a transferee of property of a taxpayer * * * ” In paragraph 7 of her petition in the Tax Court, Estelle declared that “the…”
Thompson v. United States (2007) alnd “§ 7454 (a) (fraud); 26 U.S.C. § 6902 (a) (transferee liability); 26 U.”
Espinosa v. Commissioner (2001) ca9 “26 U.S.C. § 6902 (2001). We apply state law to determine whether a transferee is liable for the transferor’s taxes under § 6901(a).”
Andrew v. United States (2015) ncmd “Most transferee liability cases originate in Tax Court, where 26 U.S.C. § 6902 (a) places the burden of proof on the Government to show liability.”
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