Notice of Liability Statement Fiduciary with Personal Liability - Estate Tax Return. This example shows how to prepare the NOL statement to be attached to the estate tax transferee letter addressed to a fiduciary who has incurred personal liability for payment of the estate 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. This is a format for a fiduciary with personal liability when an estate tax return has been filed. In the example, the estate tax is $15,000. The fiduciary is personally liable for the $15,000 unpaid estate tax to the extent of payments/distributions made to other creditors.