The taxpayer is a limited partner in a private partnership. The 11% interest was inherited from his mother. He has nothing to do with the business. The last 3 years of K-1s show about $19K annually in rental income, with distributions to match. The 2016 amount was only $4K. The K-1 also shows an ending capital account of $40,000.
I doubt he can sell his interest to anyone except family, and he wouldn’t want to. I don’t know if he really has any cash balance he can withdraw (he’s making delicate inquiries).
How does this type of asset get handled on the 433?