Employer/Employee
Hourly Employee failed to file company tax returns, incurring a penalty for the employer. Employer is now suing employee to recover penalty. Is Employee liable.
Re: Employer/Employee
Possibly, however, there a number of factors, most notably whether or not the employee (I assume employee was not an owner of any interest in the company)held any professional designation, such as CPA, CFO or other other financial accountability position within the company.
However, if the person is a low level employee the company will most likely not recover. Instead questions will arise about the managerial oversight of the emloyee. I can not really tell you more with more details.