Vice President Did Not Have Control Of, Supervision Over, or Responsibility for the Filing of Tax Returns and Payment of Taxes
In Huggins v. Department of Treasury, Michigan Tax Tribunal, No. 448835, August 6, 2013, a corporate taxpayer’s vice president of accounting was not liable for assessments of Michigan sales and use tax and single business tax (SBT) because she was not a responsible corporate officer.
Despite her title, corporate documents did not identify her as a corporate officer. Furthermore, an affidavit from another vice president stated that when he received the title, his job responsibilities and pay remained the same. Even if the petitioner was a corporate officer, evidence showed that she lacked the requisite control of, supervision over, or responsibility for the filing of tax returns and payment of taxes. The petitioner was not authorized to sign checks on behalf of the taxpayer, was not responsible for preparing tax returns other than transcribing numbers provided by the accounting firm, and signed the returns only as a convenience for the taxpayer’s president. She also had no responsibility to make the returns and payments of taxes.