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Personal Liability Sales Tax

Rivkin Radler LLP

N.Y. Sales Tax – Responsible Person Liability

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NY Needs the Revenue- A couple of weeks ago, the Tax Foundation released its latest “State Business Tax Climate Index,” which assesses a state’s tax system and compares it to that of other states. New York seems to be a...more

Blank Rome LLP

New York State ALJ Determines Individual Member of LLC Personally Liable for Sales Tax

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An Administrative Law Judge (“ALJ”) recently determined that an individual member of a limited liability company (“LLC”) was personally liable for an LLC’s sales tax deficiency, both because he was a member of the LLC, and...more

Rivkin Radler LLP

Personal Liability for NY Sales Taxes –Sometimes, There’s No Denying It

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It wouldn’t be far-fetched to say that, as a species, we humans have a propensity – rooted in our instinctive tendency for self-preservation – toward denying anything we believe may cause us harm. It should come as no...more

Rivkin Radler LLP

Shareholder Beware: Personal Liability for N.Y. Sales Tax

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Limited Liability? Many individual taxpayers who invest in a closely held business, including one organized as a corporation, fail to appreciate there are circumstances in which they may be held personally liable by a...more

Bennett Jones LLP

No Deemed Trust for Unremitted GST and HST Post-Bankruptcy

Bennett Jones LLP on

In a unanimous decision issued November 8, 2018, the Supreme Court of Canada granted the appeal of the decision of the Federal Court of Appeal in Canada v Callidus Capital Corp, 2017 FCA 162. Secured creditors who receive...more

Farrell Fritz, P.C.

Personal Liability For Sales Tax In N.Y. LLCs

Farrell Fritz, P.C. on

“Personal liability?!” the client screams. “For sales tax? How is that possible?” The look on their face is at once incredulous and accusatory. “Didn’t you say that the LLC would protect me and my assets from the liabilities...more

Farrell Fritz, P.C.

“But I Didn’t Know” – Protecting Yourself from Responsible Person Status

Farrell Fritz, P.C. on

A couple of weeks ago, we considered a situation in which an unscrupulous partner (perhaps in cahoots with an IRS agent) tried to stick one of their partners with the federal employment taxes owed by their failing business....more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 7, Issue 8

ALJ holds that a Retailer Must File on a Combined Basis with a Related Intellectual Property Licensing Company - A New York State Administrative Law Judge has held that a retailer must file combined corporate franchise...more

McNees Wallace & Nurick LLC

Department Recommences Responsible Party Assessments

When the Department of Revenue transitioned trust fund taxes to its “new” integrated computerized tax system last November, it temporarily suspended the issuance of responsible party assessments. In its most recent PA Tax...more

Morrison & Foerster LLP

MoFo New York Tax Insights - Volume 6, Issue 9

Tribunal Upholds Personal Liability of LLC Members for Sales Tax - The New York State Tax Appeals Tribunal has affirmed the determination of an Administrative Law Judge that a member of a limited liability company...more

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