Yes to both. In fact, there may be several persons liable for the tax under so called "responsible party" rules. Under state and federal law anyone having the requisite level of control over payment of corporate liabilities or involved with filing or paying taxes and who has knowledge that the taxes have not been paid may be personally liable.
Yes to both. In fact, there may be several persons liable for the tax under so called "responsible party" rules. Under state and federal law anyone having the requisite level of control over payment of corporate liabilities or involved with filing or paying taxes and who has knowledge that the taxes have not been paid may be personally liable.