§ 6902. — Provisions of special application to transferees.
[Laws in effect as of January 7, 2003]
[Document not affected by Public Laws enacted between
January 7, 2003 and December 19, 2003]
[CITE: 26USC6902]
TITLE 26--INTERNAL REVENUE CODE
Subtitle F--Procedure and Administration
CHAPTER 71--TRANSFEREES AND FIDUCIARIES
Sec. 6902. Provisions of special application to transferees
(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,
Sec. 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)
Amendments
1976--Subsec. (a). Pub. L. 94-455 struck out ``or his delegate''
after ``Secretary''.
Section Referred to in Other Sections
This section is referred to in sections 7454, 7465 of this title.
