With no explanation, chose the best option from "A", "B", "C" or "D". of the debtor, if absent, is attached; or (iii) an act of bankruptcy is committed; or (B) the estate of a deceased debtor, in the custody of the executor or administrator, is not enough to pay all debts of the debtor. (2) This subsection does not apply to a case under title 11. (b) A representative of a person or an estate (except a trustee acting under title 11) paying any part of a debt of the person or estate before paying a claim of the Government is liable to the extent of the payment for unpaid claims of the Government. See 31 U.S.C § 3713. When a party claims that they are not subject to the provisions of § 3713, they have “the burden ... to show that they are not within the provisions of section 3713.” United States v. MacIntyre, 2012 U.S. Dist. LEXIS 87587, *8 (S.D. Tex. 2012) (<HOLDING>) (quoting United States v. Cole, 733 F.2d 651,

A: holding that under california law partners are personally liable for the debts and liabilities of the partnership including its tax liability
B: holding that distributions from an inter vivos trust do not qualify as bequests and  541a5a does not operate to bring such distributions into the bankruptcy estate
C: holding that defendants met the test for individual liability under  3713 and were personally liable for distributions made from decedents estate and trust
D: holding officer personally liable because he agreed to personally guarantee payment on an account
C.