I know this is an old thread, but, many, many years ago I owned a Hunting and Fishing business as a Distributor. That was pretty successful until my partner thought he didn't feel the need to file his portion tax documents. The IRS frowns upon this and I was served a summons to appear in Federal Court! I personally have a friend that works for the IRS, I called her up and explained what was going on. Her advice was that I fill out the form she will send to me before the court date. It arrived with a separate hand written note; Do Not sign your name on any part of the enclosed form!! her directions instructed me to; Write from the bottom left hand corner to the top righthand corner," I am no longer a partner in this business" I had dissolved the partnership then and there .No forms or documents necessary. I made another attempt at continuing in the sales side of fishing equipment, however, that was at a time when big money was starting to run the small guys out of their way. And I caved in and took their money. I was ,by that time working two jobs, one as a welder and the other as a broke fishing business. My friend at the IRS, Laughed so hard when I called her and told her what I had done that, after a moment I did see the humor. She asked if I made any money from selling out? When I told her how much, She stopped laughing! My first business I started back in 1979 and closed in 1989, per the Partnership debacle. In today's world it's just a hobby for me even if I do make enough to pay for supplies.