“The plain language of the statute limits the statutory executor to the estate tax regime,” states Chief Counsel Advice Number 201405016 (released Jan. 31, 2014). In this CCA, the underlying question was who could waive restrictions or extend the assessment statute expiration date for a decedent’s delinquent income tax returns.    Limitations The Internal Revenue Service didn’t address the underlying question because Internal Revenue Code Section 2203, ...

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