Notice of Liability Statement Fiduciary with Personal Liability - Gift Tax Return. This example shows how to prepare the NOL statement to be attached to the gift tax transferee letter addressed to a fiduciary who has incurred personal liability for payment of the gift tax of a deceased donor under 31 USC 3713(b), through failure to observe the priority of the U.S. This is a format for a fiduciary with personal liability when a gift tax return has been filed. The statement should include a paragraph, if appropriate, that the gift tax return by the donor (executor) on Form 709 has been verified as filed except as noted.