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General Overview of the Corporate Officer Liability Process

    https://www.michigan.gov/taxes/0,4676,7-238-74531_43515-195111--,00.html
    The Corporate Officer Liability process begins when a corporation fails to file returns and/or pay taxes due to the State of Michigan. Department staff will perform an investigation in order to identify all individuals who may be held personally liable for the corporation's failure to file returns and/or submit payment under MCL 205.27a Subsection (5).

Corporate Officer Liability Frequently Asked ... - Michigan

    https://www.michigan.gov/taxes/0,4676,7-238-74531_43515-195110--,00.html
    Corporate Officer Liability (COL) refers to holding an individual (an officer, member, partner etc.,) of a corporation personally liable for unpaid tax debts accrued by a corporation. When a corporation fails to file returns or pay taxes due, the Michigan Department of Treasury, Office of Collections, will attempt to collect the debt from any individual who the Department has identified as being an officer with …

General Overview of the Corporate Officer Liability Process

    https://sctest-origin.michigan.gov/taxes/coll-audit/collections/general-overview-of-the-corporate-officer-liability-process
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Michigan Corporate Officer Liability Rules

    https://ayarlaw.com/michigan-corporate-officer-liability/
    Nov 18, 2013 · The Corporate Officer Liability in the State of Michigan begins when a corporation fails to file returns and/or pay taxes due to the State of Michigan. Department of Treasury staff will perform an investigation so they can identify who may be held personally liable for the corporation’s failure to file returns and/or pay off their debts.Estimated Reading Time: 6 mins

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