Joint and several liability for participants in unincorporated bodies applies; LLP partners may avoid liability if they prove no neglect. Every participant in an unincorporated body, and the representative assessee of a deceased participant, is jointly and severally liable with the unincorporated body for amounts payable under the Code. Partners in a limited liability partnership are exempt from that joint liability if they prove non-recovery is not due to their neglect, misfeasance or breach of duty. The section prevails over contrary provisions in the Limited Liability Partnership Act.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Joint and several liability for participants in unincorporated bodies applies; LLP partners may avoid liability if they prove no neglect.
Every participant in an unincorporated body, and the representative assessee of a deceased participant, is jointly and severally liable with the unincorporated body for amounts payable under the Code. Partners in a limited liability partnership are exempt from that joint liability if they prove non-recovery is not due to their neglect, misfeasance or breach of duty. The section prevails over contrary provisions in the Limited Liability Partnership Act.
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