Bob and Alice form a partnership in the US. Bob is a US citizen. Alice is an Italian citizen residing in Algeria; in the US she pays no capital gains tax, but is taxed higher than Bob on dividends.
At the year's end, the partnership realizes $10k in short-term capital gains and $10k in qualified dividends. Each partner will be distributed $10k on Schedule K-1.
What justifications does the IRS accept for distributing the different tax characters in unequal proportions? Can Bob take all $10k in dividends, and Alice take all $10k in capital gains?