Michigan Tax Tribunal Finds Corporate Officer Personally Liable for Corporation’s Entire Withholding Tax

The Michigan Tax Tribunal Jan. 31 ruled Taxpayer was personally responsible for his corporation’s unpaid tax liability, for corporate income, individual income, and sales and use tax purposes. Taxpayer requested dismissal of the Department of Treasury’s order and determination concerning corporate officer liability for withholding tax in its entirety. The tribunal found: 1) sales, use and withholding returns weren’t signed by any other officer of Taxpayer’s fishing business company, and Taxpayer’s signature on returns before and after the time period of default established that he was a responsible officer; 2) Taxpayer willfully failed to file returns or pay tax; 3) ...