### Question
Can you define what related taxpayer means?


### Answer
**Related taxpayer** is defined as the following in *26 U.S.C. § 1313*:

> a taxpayer who, with the taxpayer with respect to whom a determination is made, stood, in the taxable year with respect to which the erroneous inclusion, exclusion, omission, allowance, or disallowance was made, in one of the following relationships:



(1) husband and wife,



(2) grantor and fiduciary,



(3) grantor and beneficiary,



(4) fiduciary and beneficiary, legatee, or heir,



(5) decedent and decedent's estate,



(6) partner, or



(7) member of an affiliated group of corporations (as defined in section 1504)

#### Citation:
  - *26 U.S.C. § 1313*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter Q-Readjustment of Tax Between Years and Special Limitations > PART II-MITIGATION OF EFFECT OF LIMITATIONS AND OTHER PROVISIONS**

