For the IRS to grant a discretionary extension of time to pay estate taxes (under § 6161), the executor need not show that the estate would otherwise undergo undue hardship.

Question

Quizplus · Accepted Answer

This statement is true according to IRS regulations. The executor does not need to demonstrate undue hardship to receive a discretionary extension of time to pay estate taxes under § 6161. The IRS may consider other factors, such as the estate's size and complexity, when making a decision on granting an extension.

For the IRS to Grant a Discretionary Extension of Time