Legal representative liability: estate must meet deceased tax obligations and proceedings may continue against the representative. Legal representatives must pay sums the deceased would have owed, and proceedings against the deceased may be continued or initiated against the representative; the legal representative is deemed an assessee. Liability is limited to the extent the estate can meet it, but the representative is personally liable if, while liability remains, he charges, disposes of, or parts with estate assets, with that personal liability limited to the value of the asset so affected; related provisions apply where consistent.