Estate of James T. Callaway, Deceased, Elizabeth N. Callaway, Executrix, and Elizabeth N. Callaway - Page 15

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          return with an individual holding a separate interest in a                  
          partnership shall be treated as a partner for purposes of                   
          subchapter C of chapter 63 of the Code and will be permitted to             
          participate in administrative and judicial proceedings.  In                 
          practical effect, section 301.6231(a)(2)-1T(a), Temporary Proced.           
          & Admin. Regs., 52 Fed. Reg. 6790 (Mar. 5, 1987), ensures that a            
          spouse, who may be jointly and severally liable under section               
          6013(d)(3) for any deficiency in tax arising with respect to a              
          joint return, will be permitted to protect his or her interests             
          by fully participating in any unified partnership level                     
          administrative or judicial proceeding.7  By virtue of having                
          filed joint returns with decedent during the years in issue, Mrs.           
          Callaway clearly qualifies for treatment as a partner under this            
          temporary regulation.                                                       
          In contrast, we find no support for petitioners' position                   
          that Mrs. Callaway's partnership items converted to                         
          nonpartnership items as a consequence of the request for prompt             
          assessment filed on decedent's behalf.  Section 6501(d)                     
          establishes a limited exception to the normal 3-year period of              


          7  Sec. 6013(d)(3) provides: "if a joint return is made,                    
          the tax shall be computed on the aggregate income and the                   
          liability with respect to the tax shall be joint and several."              
          One of the fundamental characteristics of joint and several                 
          liability is that the obligee (respondent) may proceed against              
          the obligors (joint taxpayers) separately and may obtain a                  
          separate judgment against each.  Dolan v. Commissioner, 44 T.C.             
          420, 427 (1965).                                                            




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