Legal Question in Business Law in California

Not automatically, but under certain circumstances, yes. In particular, if you were the person who as an officer or employee was the top person responsible for making sure the corporation's taxes were paid, such as the CFO, Controller, Treasurer, etc., and you failed to do so, the tax authorities can come after you personally. If it was a small closely held corporation that you owned, and you failed to fund and manage its assets to assure it could pay its tax debts, that is another circumstance where they could come after your personal assets.