Can a dissolved corporation be held liable for past unemployment taxes? If so, can the agent be held personally responsible for the unemployement taxes?
Asked on 2/01/10, 8:19 am
2 Answers from Attorneys
Robert Roemer
Robert Roemer
yes- it is an irs test of who should have paid these taxes- if you need help send me a follow-up e-mail with the details.
Answered on 2/06/10, 7:26 pm
John DeLancett
Law Offices of John DeLancett, PL.
Yes to both. In fact, there may be several persons liable for the tax under so called "responsible party" rules. Under state and federal law anyone having the requisite level of control over payment of corporate liabilities or involved with filing or paying taxes and who has knowledge that the taxes have not been paid may be personally liable.
Answered on 2/12/10, 12:01 pm