ESTATE TAX SEC. 822. PAYMENT OF TAX. (a) TIME OF PAYMENT.- (1) GENERAL RULE.-T he tax imposed by this subchapter shall be due and payable fifteen months after the decedent's death. (2) EXTENSION OF TIME.- Where the Commissioner finds that the payment on the due date of any part of the amount deter- mined by the executor as the tax would impose undue hardship upon the estate, the Commissioner may extend the time for pay- ment of any such part not to exceed ten years from the due date. In such case the amount in respect of which the extension is granted shall be paid on or before the date of the expiration of the period of the extension, and the running of the statute of limitations for assessment and collection, as provided in section 874, shall be suspended for the period of any such extension. If an extension is granted, the Commissioner may, if he deems it neces- sary, require the executor to furnish security for the payment of the amount in respect of which the extension is granted in accordance with the terms of the extension. (3) CROSS RIFERENCE-- For extension of time in case of future interests, see Supplement F. (b) LIABILrT FOR PAYENTr. -The tax imposed by this subchapter shall be paid by the executor to the collector. SEC. 823. DUPLICATE RECEIPTS. The collector shall grant to the person paying the tax duplicate receipts, either of which shall be sufficient evidence of such payment, and shall entitle the executor to be credited and allowed the amount thereof by any court having jurisdiction to audit or settle his accounts. SEC. 824. EXAMINATION OF RETURN AND DETERMINATION OF TAX. As soon as practicable after the return is filed the Commissioner shall examine it and shall determine the correct amount of the tax. SEC. 825. DISCHARGE OF EXECUTOR FROM PERSONAL LIABILITY. (a) APPLICATION FOR DISCHARGE.-If the executor makes written application to the Commissioner for determination of the amount of the tax and discharge from personal liability therefor, the Commis- sioner (as soon as possible, and in any event within one year after the making of such application, or, if the application is made before the return is filed, then within one year after the return is filed, but not after the expiration of the period prescribed for the assessment of the tax in sections 874 and 875) shall notify the executor of the amount of the tax. The executor, upon payment of the amount of which he is notified, shall be discharged from personal liability for any deficiency in tax thereafter found to be due and shall be entitled to a receipt or writing showing such discharge. (b) CRoss REFERENCE.- For continuance of lien upon the gross estate after discharge of executor, see section 827 (c). SEC. 826. COLLECTION OF UNPAID TAX. (a) SALE OF PROPERTY.- I f the tax herein imposed is not paid on or before the due date thereof the collector shall, upon instruction from the Commissioner, proceed to collect the tax under the provi- sions of general law; or appropriate proceedings may be commenced in any court of the United States having jurisdiction, in the name of the United States, to subject the property of the decedent to be sold under the judgment or decree of the court. From the proceeds of such sale the amount of the tax, together with the costs and expenses of every description to be allowed by the court, shall be first paid, and the balance shall be deposited according to the order of the court, to be paid under its direction to the person entitled thereto. This sub- section in so far as it applies to the collection of a deficiency shall be subject to the provisions of sections 871 and 891. 127
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