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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 …

Michigan Corporate Officer Liability for Business Taxes

    https://www.algtaxsolutions.com/services/tax-resolution-services/mi-corporate-officer-liability
    Michigan Corporate Officer Liability means you personally owe unpaid Michigan business taxes. This occurs when your business fails to either file business tax returns or pay business taxes. Corporate officer liability applies to trust taxes only: payroll, use, sales, and tobacco taxes. Michigan Corporation Officer Liability Investigation. The State of Michigan may assess Corporation Officer Liability …Estimated Reading Time: 3 mins

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
    Michigan Business Tax Corporate Income Tax Sales and Use Tax ... Single Business Tax Marihuana Retailers Michigan Treasury Online ... Michigan Treasury Online Business Services

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

STATE OF MICHIGAN

    https://www.michigan.gov/documents/taxtrib/320519_619637_7.pdf
    presumption that he was personally liable as a corporate officer for the Michigan Single Business Tax assessed to EFX Systems, Inc. . . . Respondent contends that Mr. Hickey failed to overcome this presumption and should be held liable for the tax in question.” b. “In . Christel v Department of Treasury. the Tribunal listed several factors that the

Taxes - B55. Limited liability companies are ... - Michigan

    https://www.michigan.gov/taxes/0,4676,7-238-43519_46621_47458-275580--,00.html
    Although a limited liability company (LLC) is defined as a "person" under the MBTA, MCL 208.1113(3), if it is a single member LLC disregarded for federal tax purposes, it is similarly classified as a disregarded entity under the MBTA.

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