Ch J Kathleen (“TBS = The Big Shillelagh”) Kerrigan is compelled to deal with a statutory imposition in Estate of Faiya R. Fredman, Deceased, Docket No. 11397-24, filed 10/25/24, because none of IRS counsel, the co-trustee of the late Faiya’s “properly executed trust document,” Order, at p. 1, or petitioner Stephen A. Fredman, seems to understand that Section 2203 makes executor “any person in actual or constructive possession of any property of the decedent.”

Ch J TBS first ordered IRS to state whether they hit the co-trustee with the SND for the estate tax. IRS said they hit Steve, who has standing to represent the estate, and anyway the estate was not going to be probated.

Taishoff says, more correctly, no probate proceedings were going to be commenced. Wills get probated, estates get administered, either by executors or administrators, will or no will. The IRC, disregarding all these State anfractuosities, takes the view we expressed at schoolyard tag so long ago: “anyone around my base is it.”

So Ch J TBS, like frustrated counsel at a deposition facing a recalcitrant witness, orders IRS’ counsel to file written response and “state therein whether the notice of deficiency upon which this case is based was issued to Stephen A. Fredman as the statutory executor of the decedent’s estate within the meaning of I.R.C. section 2203.” Order, at pp. 1-2.

For a full takeout on statutory executorship, see my blogpost “The Case of the Reluctant Executor,” 12/1/11.*

* https://taishofflaw.com/2011/12/01/the-case-of-the-reluctant-executor/