Many taxpayers don’t realize that in their capacity as an officer, director or employee of a corporation, or employee or manager of a partnership or LLC, certain liability may arise related to the payment of New York sales taxes. This…
The IRS utilizes a very broad definition of “responsible person” in the context of trust fund recovery penalties. The term, which may extend to more than one party within a corporation, partnership or LLC, applies to any person who willfully fails to…
