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<h1>Successor liability for indirect tax obligations continues after death, partition, dissolution, or termination of fiduciary roles.</h1> Special rules allocate continuing tax, interest and penalty obligations when the original taxable person ceases to carry on business by reason of death, partition, dissolution or termination of fiduciary roles, subject to the carve out in the Insolvency and Bankruptcy Code. Successors, legal representatives, members on partition, former partners on dissolution, and wards or beneficiaries on termination of guardianship or trust are liable for tax, interest and penalty attributable to the period up to death, partition, dissolution or termination, whether determined before or after those events, with estate liability limited to available assets.
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