26 U.S.C. § 2002

Liability for payment

The tax imposed by this chapter shall be paid by the executor.

( Aug. 16, 1954, ch. 736 , 68A Stat. 374 ; Pub. L. 98–369, div. A, title V, § 544(b)(1) , July 18, 1984 , 98 Stat. 894 ; Pub. L. 101–239, title VII, § 7304(b)(2)(A) , Dec. 19, 1989 , 103 Stat. 2353 .)