Notice of Liability Statement - Fiduciary with Personal Liability - Income Tax. This is an example of how to prepare the NOL statement to be attached to the transferee letter, addressed to a fiduciary who incurred personal liability for payment of the tax of an estate under 31 USC 3713(b) for making payments/distributions to other creditors prior to satisfying the Service’s claim for the unpaid taxes. The estate had a $15,000 income tax liability. The fiduciary is personally liable under 31 USC 3713(b), for a deficiency of income tax due from the estate, for the tax year shown.