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.