West Virginia Rules Corporate Officer Was Not Liable

The West Virginia Office of Tax Appeals found that the former corporate officer of a company was not personally liable for consumers’ sales and service tax and assessment tax as he was not a “responsible person” for assessment purposes. The former corporate officer incorporated and acted as the president until giving control of the company to other family members. The court found that he had left the business 10 years prior to the assessment period and it was his son who had signed and filed the incorrect tax returns. As a result of this, the previous owner was found not to be a “responsible person” and could not be imposed with the outstanding tax liability. (Decision Nos. 09-002 & 09-003 W, West Virginia Office of Tax Appeals, February 3, 2010)

Posted on March 11, 2010