New results concerning the mathematical properties of the Fokker–Planck equation describing the electron distribution function are presented. The validity of the approximations obtained by using a finite number of Legendre polynomials to describe the electron distribution function is discussed. It is shown that, due to the Landau form of the electron‐ion collision operator, it is sufficient to use two or three Legendre polynomials in problems of interest. The theory is applied to the classical albedo problem as a test, and is also applied to determine the distribution and the heat flux in a heat front typical of laser plasma experiments. It is shown that the heat flux can be expressed as a sort of convolution of the Spitzer–Ha¨rm heat flux by a delocalization function. The convolution formula leads in a physically relevant way to the saturation and the delocalization of the heat flux.