---
kind: "section"
citation: "26 U.S.C. § 6902"
title: "26"
title_heading: "Internal Revenue Code"
number: "6902"
heading: "Provisions of special application to transferees"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/26/6902"
units:
  - "Subtitle F — Procedure and Administration"
  - "Chapter 71 — Transferees and Fiduciaries"
---

# §6902. Provisions of special application to transferees

- (a) **Burden of proof—** In proceedings before the [Tax Court](/usc/26/7701.md?p=a-27) the burden of proof shall be upon the [Secretary](/usc/26/7701.md?p=a-11-B) to show that a petitioner is liable as a transferee of property of a [taxpayer](/usc/26/7701.md?p=a-14), but not to show that the [taxpayer](/usc/26/7701.md?p=a-14) was liable for the tax.
- (b) **Evidence—** Upon application to the [Tax Court](/usc/26/7701.md?p=a-27), a transferee of property of a [taxpayer](/usc/26/7701.md?p=a-14) shall be entitled, under rules prescribed by the [Tax Court](/usc/26/7701.md?p=a-27), to a preliminary examination of books, papers, documents, correspondence, and other evidence of the [taxpayer](/usc/26/7701.md?p=a-14) or a preceding transferee of the [taxpayer](/usc/26/7701.md?p=a-14)’s property, if the transferee making the application is a petitioner before the [Tax Court](/usc/26/7701.md?p=a-27) for the redetermination of his liability in respect of the tax ([including](/usc/26/7701.md?p=c) interest, additional amounts, and additions to the tax provided by law) imposed upon the [taxpayer](/usc/26/7701.md?p=a-14). Upon such application, the [Tax Court](/usc/26/7701.md?p=a-27) may require by subpoena, ordered by the [Tax Court](/usc/26/7701.md?p=a-27) 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](/usc/26/7701.md?p=a-9) the production of which, in the opinion of the [Tax Court](/usc/26/7701.md?p=a-27) or division thereof, is necessary to enable the transferee to ascertain the liability of the [taxpayer](/usc/26/7701.md?p=a-14) or preceding transferee and will not result in undue hardship to the [taxpayer](/usc/26/7701.md?p=a-14) or preceding transferee. Such examination shall be had at such time and place as may be designated in the subpoena.

## Source credit

(Aug. 16, 1954, ch. 736, 68A Stat. 843; Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834.)

## Notes

### Editorial Notes

### Amendments

1976—Subsec. (a). Pub. L. 94–455 struck out “or his delegate” after “Secretary”.