4810 and/or 5495

Technical topics regarding tax preparation.
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I asked this in another post but I think my question was too complex as there were no responses ( I deleted it). So I am going to ask a different way.

4810 asks for "prompt assessment of tax" and shortens the assessment period from 36 months to 18.

5495 requests "discharge from personal liability" for the representative.

So, if an executrix is responsible for making sure all the decedents 1040's are filed.....and the IRS has 18 months to assess additional tax (4810), then how can they be released from liability in 9 months (5495)???

The instructions on these forms are not clear. Articles I have read say to "file them" but do not go into any detail.

Thanks in advance!
 

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