Skip to main content

Contact Information:
Edward S. Kisscorni, CPA
290 Suncrest Court, SW
Grandville, MI 49418

Office: 616/233-0667
Cell: 616/443-6730
Fax: 616/233-0667




Friday, October 28 2011

President and Sole Officer Could Not Delegate Responsibility for Tax

In Sova v. Department of Treasury, Michigan Tax Tribunal, No. 383261, August 25, 2011, the owner of a structural steel company was held personally liable for Michigan sales and use tax as a corporate officer because the owner, as president and sole officer of the company, had control or supervision of or was otherwise charged with responsibility for making the returns or payment of taxes.  The owner alleged wrongdoing on the part of the company's controller for the audit period at issue.  However, a corporate officer cannot delegate responsibility for tax matters to third parties or non-officers.  The owner's signature on prior years' sales and use tax and single business tax (SBT) returns was prima facie evidence of liability.

Posted by: Ed Kisscorni AT 01:00 pm   |  Permalink   |  0 Comments  |  Email

Post comment
Email Address

(max 750 characters)
* Required Fields
Note: All comments are subject to approval. Your comment will not appear until it has been approved.


Design Your Own Website, Today!
iBuilt Design Software
Give it a try for Free