Liability to pay tax extends to legal representatives, successors, partners and beneficiaries after a taxpayer's death or dissolution. Where a liable person dies, the legal representative or any person continuing the business is liable for tax, interest or penalty; if the business is discontinued, the legal representative is liable out of the estate to the extent the estate can meet the charge. On partition of an HUF or association, members are jointly and severally liable for obligations up to partition. On firm dissolution, former partners are jointly and severally liable up to dissolution. On termination of guardianship or trust, the ward or beneficiary is liable for obligations up to termination. The Insolvency and Bankruptcy Code exception applies.