Officer Could Not Delegate Responsibility
In Klecha v. Department of Treasury, Michigan Tax Tribunal, No. 357723, March 28, 2012, the Michigan Tax Tribunal held that a petitioner was liable for the corporate taxpayer's sales tax assessments based on his status as a responsible corporate officer. Evidence showed that the petitioner served as the president of the taxpayer during the periods at issue and never resigned as an officer of the corporation. Furthermore, as the petitioner prepared the corporation's tax returns in prior years and failed to affirmatively surrender this responsibility, it could be inferred that he was the officer with control over making the returns and payments during the periods in question. The delegation of tax responsibilities to non-officers does not extinguish the responsibility of a corporate officer.