Notice of Liability Statement - Deceased Transferee. This is an example of how to prepare the Notice of Liability statement to be attached to the transferee letter addressed to the decedent’s estate for the liability of the decedent incurred prior to the date of his death as a transferee of the assets of a corporation. The example shows the transferor has a $12,300 income tax liability. The transferee is the estate of a deceased taxpayer. The corporation, since dissolved, transferred assets to the taxpayer and payment of an income tax liability of $12,300 for the tax year shown is due from the corporation. The liability was incurred by the taxpayer during his lifetime as a transferee of the corporation.