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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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