((a)) ** Discharge of liability** In the case of liability of a decedent for taxes imposed by subtitle A or by chapter 12, if the executor makes written application (filed after the return with respect to such taxes is made and filed in such manner and such form as may be prescribed by regulations of the Secretary) for release from personal liability for such taxes, the Secretary may notify the executor of the amount of such taxes. The executor, upon payment of the amount of which he is notified, or 9 months after receipt of the application if no notification is made by the Secretary before such date, shall be discharged from personal liability for any deficiency in such tax thereafter found to be due, and shall be entitled to a receipt or writing showing such discharge.

((b)) ** Definition of executor** For purposes of this section, the term “executor” means the executor or administrator of the decedent appointed, qualified, and acting within the United States.

((c)) ** Cross reference** For discharge of executor from personal liability for taxes imposed under chapter 11, see section 2204.