News & Analysis as of

Responsible Party

Mandamus of Denial of Responsible-Third-Party Designation

by Strasburger & Price, LLP on

In a per curiam opinion the Texas Supreme Court conditionally granted a writ of mandamus, directing the trial court to grant a timely-filed motion to designate responsible third parties. In re Frank Coppola and Bridget...more

Trust Fund Tax: Responsible = Liable (?)

by Farrell Fritz, P.C. on

Some shareholders are content with being wholly passive investors in a corporation. Others desire some degree of participation in the day-to-day management of the corporation’s business. Still others are willing to abstain...more

Fifth Circuit: Responsible Party Has Right to Recover Contribution from Others at Fault in Oil Spills

by Holland & Knight LLP on

In a recent ruling dated June 9, 2017, In re: Complaint of Settoon Towing LLC, the U.S. Court of Appeals for the Fifth Circuit interpreted the statutory language of the Oil Pollution Act of 1990 (OPA) to grant the responsible...more

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

by 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

Fifth Circuit Clarifies Claim Presentment Requirements under the Oil Pollution Act of 1990

by King & Spalding on

The 1989 grounding of the EXXON VALDEZ spurred Congress to enact the Oil Pollution Act of 1990 (OPA) to remedy what it believed to be a patch-work compensation scheme where liability and damages were subject to federal...more

Common Mistakes to Avoid After a Car Accident

by Howard Ankin on

The moments directly following a car accident are sure to be filled with stress. Even a minor accident can be enough to leave drivers out of sorts and in a vulnerable position where it is all too easy to make poor decisions....more

Health Care Arbitration Agreements: Five Ways to Improve Enforceability

by Nexsen Pruet, PLLC on

Common law judicial doctrines in almost every state discourage and restrict arbitration agreements covering personal injury or death claims. This is particularly true regarding admission contracts to nursing homes or...more

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

Superfund Divisibility Defense Gets New Life

by Robinson & Cole LLP on

The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA), commonly known as Superfund, is a federal law under which contaminated sites are identified and evaluated by the Environmental Protection...more

Personal Responsibility for PA Tax Assessments

Under Pennsylvania law, there are important exceptions to the general rule that officers, employees and owners of a corporation or limited liability company have no personal liability for the business’s unpaid tax...more

Employer Identification Numbers: Updating Responsible Party Information

by Snell & Wilmer on

When filing for an Employer Identification Number (EIN), which is required for purposes of tax administration, the applicant must disclose the name and taxpayer identification number (e.g., Social Security Number, Individual...more

11 Results
|
View per page
Page: of 1
Cybersecurity

"My best business intelligence,
in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
Sign up using*

Already signed up? Log in here

*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
*With LinkedIn, you don't need to create a separate login to manage your free JD Supra account, and we can make suggestions based on your needs and interests. We will not post anything on LinkedIn in your name. Or, sign up using your email address.